Corrective Action Plans

Finding 30992 (2022-007)

Material Weakness 2022

NM

Questioned Costs Special Tests & Provisions Student Financial Aid § 200.303

Auditors? Recommendation - We recommend the Registrar and/or Admission?s Office strengthen controls over enrollment reporting as well as the requirements under 34 CFR 690.83(b)(2) and 685.309 to ensure accurate reporting to the US Department of Education. Views of Responsible Officials and Planned C...

Auditors? Recommendation - We recommend the Registrar and/or Admission?s Office strengthen controls over enrollment reporting as well as the requirements under 34 CFR 690.83(b)(2) and 685.309 to ensure accurate reporting to the US Department of Education. Views of Responsible Officials and Planned Corrective Action - The College agrees with the finding. The College notes that specific steps were taken during the fiscal year to correct the deficiency; however, the process developed did not work. The College will review and modify its existing procedure to remedy the reporting deficiencies. Responsible Official - Ivan Lopez, Provost, Janice Baca, Registrar, Carmella Sanchez ,Director of Institutional Research, Scott Stokes, Chief Information Officer, and Emma Hashman, Admissions Timeline and Estimated Completion Date - June 30, 2024

View Audit 30350

Finding 30973 (2022-001)

Significant Deficiency 2022

California Lutheran University

CA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

FINDING 2022-001 - Specials Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Control over Compliance. Response: Cal Lutheran concurs with the exception of one student for whom a permanent address change was not reported within the required timeframe. After investigati...

FINDING 2022-001 - Specials Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Control over Compliance. Response: Cal Lutheran concurs with the exception of one student for whom a permanent address change was not reported within the required timeframe. After investigation, it was determined that the selection criteria for data extraction required adjustment to ensure all students were included in the data extraction and reporting process. Corrective Action Plan: Maria Kohnke, Associate Vice President of Academic Services & Registrar, modified the selection criteria for the data extraction process in the Colleague system to ensure all permanent address changes are extracted and submitted for all students as required. The Associate Registrar is responsible for reviewing and modifying the selection criteria for the data extraction process at the beginning of each year and at each change in criteria. The criterion will be reviewed and approved by the Associate Vice President of Academic Services & Registrar when changes are made. Responsible person: Maria Kohnke. Date of expected correction: September 1, 2022.

View Audit 30198

Finding 30972 (2022-003)

Significant Deficiency 2022

Missouri Housing Development Commission

MO

Questioned Costs Subrecipient Monitoring Reporting

Finding 2022-003 ? Reporting ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: In order to navigate the required Treasury reporting and to ensure that all reports reflect clear and appropriate information, staff has imple...

Finding 2022-003 ? Reporting ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: In order to navigate the required Treasury reporting and to ensure that all reports reflect clear and appropriate information, staff has implemented many changes to process. To address staffing limitations, the Community Programs Processes Department was created in the fall of 2021 to aid in the reconciliation and financial tracking processes. In the early part of 2022, the Data and Analytics Department was officially formed to expand reporting capacity. New processes, in response to known limitations and timing restraints, have been developed to ensure adequate record keeping. Regular weekly meetings have been established between the Community Programs Processes Department, the Data and Analytics Department, and the Division Director to improve the coordination between all parties prior to the reporting deadlines. Additionally, where exceptions or changes must be made to reporting processes due to technical deficiencies or changes to guidance, processes have been established for clear communication and approval. Finally, as part of the regular coordination meetings, a debriefing of the reporting process occurs post submission so that improvements to the process may take place as needed. Completion Date: The Commission developed new departments and added additional staffing in fall 2021 and early 2022. New processes for report completion, submission, and record keeping were developed in the late spring of 2022 and regular communication and process improvement are ongoing. The Commission expects to complete implementation of procedures and to document ERA report reconciliations with the general ledger during fiscal year 2023. Contact Person: Steve Whitson, Director of Community Programs

View Audit 30197

Finding 30963 (2022-001)

Significant Deficiency 2022

Valley Grande Institute for Academic Studies

TX

Reporting

Valley Grande Institute (VGI) has developed a strong internal control team that provide scheduled analyses to the President and administration. The data analyses consist of internal control over financial statements and reporting. The IC staff is responsible for analyzing ratios, dates, metrics, pro...

Valley Grande Institute (VGI) has developed a strong internal control team that provide scheduled analyses to the President and administration. The data analyses consist of internal control over financial statements and reporting. The IC staff is responsible for analyzing ratios, dates, metrics, proper application of accounting principles and recording of accruals due to and from students and federal agencies.

View Audit 33522

Finding 30939 (2022-005)

None 2022

Hazel Crest School District 152.5

IL

Reporting Subrecipient Monitoring

Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/...

Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Kenneth Spells, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.

View Audit 27177

Finding 30893 (2022-002)

Material Weakness 2022

Caring People Alliance

PA

Reporting

Finding No. 2022-002 Internal Control over Preparation of Schedule of Expenditures of Federal Awards (?SEFA?) - Material Weakness in Internal Control over Compliance Management stated that after implementing corrections for the finding 2022-001 (see above), this issue will be resolved by the Chief O...

Finding No. 2022-002 Internal Control over Preparation of Schedule of Expenditures of Federal Awards (?SEFA?) - Material Weakness in Internal Control over Compliance Management stated that after implementing corrections for the finding 2022-001 (see above), this issue will be resolved by the Chief Operating Officer and Sr. Director of Finance, who oversee the preparation of the SEFA. New robust and modern solution, Oracle NetSuite went live on March 1, 2022 and enables the Organization to produce the SEFA in a timely and accurate manner. Information for the SEFA is tracked and reconciled to the accounting system on a monthly basis. Anticipated Completion Date: July 2023 Person(s) Responsible for Corrective Action: Gerald Macdonald, Ph.D. President and CEO Caring People Alliance 123 South Broad Street, Suite # 2220 Philadelphia, PA 19109 jmacdonald@caringpeoplealliance.org (215) 545-5230 x 1011

View Audit 35639

Finding 30892 (2022-001)

Material Weakness 2022

Caring People Alliance

PA

Questioned Costs Material Weakness Reporting

Finding No. 2022-001 - Account Reconciliations - Material Weakness in Internal Control Over Financial Reporting Management stated that all account reconciliations of Trial Balance for financial monthly close completed in a timely and accurate manner for every month by the 25th of the next month. Thi...

Finding No. 2022-001 - Account Reconciliations - Material Weakness in Internal Control Over Financial Reporting Management stated that all account reconciliations of Trial Balance for financial monthly close completed in a timely and accurate manner for every month by the 25th of the next month. This issue resolved by Chief Operating Officer and Sr. Director of Finance, who now oversee the monthly and year-end reconciliations. New robust and modern solution, Oracle NetSuite went live on March 1, 2022. Finance Team staff are responsible for maintaining General Ledger Accounts per assignments and job responsibilities. The new Finance Team is responsible to reconcile all Trial Balance Accounts on a monthly basis. Anticipated Completion Date: Completed Person(s) Responsible for Corrective Action: Gerald Macdonald, Ph.D. President and CEO Caring People Alliance 123 South Broad Street, Suite # 2220 Philadelphia, PA 19109 jmacdonald@caringpeoplealliance.org (215) 545-5230 x 1011

View Audit 35639

Finding 30891 (2022-001)

Significant Deficiency 2022

City of Freeport

IL

Reporting

Finding 2022 ? 001: Data Collection Form submission Condition: The 2021 data collection form and audit package were not submitted timely. Plan: The City will implement a process to track the submission time of the data collection form and audit package. Anticipated Date of Completion: During Fisc...

Finding 2022 ? 001: Data Collection Form submission Condition: The 2021 data collection form and audit package were not submitted timely. Plan: The City will implement a process to track the submission time of the data collection form and audit package. Anticipated Date of Completion: During Fiscal Year 2022 Name of Contact Person: Michelle Richter, Finance Director/Treasurer

View Audit 35636

Finding 30890 (2022-001)

Significant Deficiency 2022

Lewis County General Hospital and Residential Health Care Facility

NY

Questioned Costs Reporting

Finding #2022-001 Response: We agree with the finding noted by the auditors. A clerical error was noted in the loss revenue calculation for actual revenue in 2022. The 2022 revenue data will be corrected in the next Period reporting. Responsible Party: Jeff Hellinger, CFO Estimated Completion: ...

Finding #2022-001 Response: We agree with the finding noted by the auditors. A clerical error was noted in the loss revenue calculation for actual revenue in 2022. The 2022 revenue data will be corrected in the next Period reporting. Responsible Party: Jeff Hellinger, CFO Estimated Completion: 12/31/23

View Audit 35635

Finding 30884 (2022-001)

None 2022

Florida Christian Apartments, Inc.

AL

Cash Management HUD Housing Programs Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on May 20, 2022 in the amount of $90,804. Manage...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on May 20, 2022 in the amount of $90,804. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: May 20, 2022

View Audit 34416

Finding 30879 (2022-007)

None 2022

Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.

FL

Questioned Costs HUD Housing Programs Reporting

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.

View Audit 33406

Finding 30877 (2022-005)

Material Weakness 2022

Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.

FL

Allowable Costs / Cost Principles Material Weakness Reporting

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.

View Audit 33406

Finding 30875 (2022-004)

Material Weakness 2022

Miami County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Mary Brown Contact Phone Number: 765-472-3901 Ext. 1240 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During the 2022, we were notified the reporting of the cumulative expenditures ...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Mary Brown Contact Phone Number: 765-472-3901 Ext. 1240 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During the 2022, we were notified the reporting of the cumulative expenditures for ARPA Funding was inaccurately reported. We have already contacted US Department of Treasury to correct the prior and current year reporting and awaiting a response. We will change the process for reporting to attempt to correct the prior years reporting to ensure we are providing complete transparency for the expenditure of funds. In addition, we will implement the internal control to require the reviewing individual sign the report. Anticipated Completion Date: January 2024

View Audit 33402

Finding 30873 (2022-002)

Significant Deficiency 2022

Youth Development, Inc.

NM

Reporting

2022-001 ? Account Reconciliations and Financial Statement Preparation Corrective Action: YDI will hire a Senior Accountant position that has responsibility for reconciling all balance sheet accounts and assisting in preparation of monthly financial statements. The Chief Financial Officer will ove...

2022-001 ? Account Reconciliations and Financial Statement Preparation Corrective Action: YDI will hire a Senior Accountant position that has responsibility for reconciling all balance sheet accounts and assisting in preparation of monthly financial statements. The Chief Financial Officer will oversee this work. YDI has implemented a new ERP system, Sage Intacct, during the current fiscal year ending June 30, 2023. This conversion to Sage will require monthly account reconciliation and will result in production of financial statements each month. This change will have a tremendous impact on YDI?s ability to manage and report the agency?s financial position in a timely manner. Person Responsible: Terri Owens-Sweetland, Chief Financial Officer Completion Date: June 30, 2023 2022-002 ? Reporting Corrective Action: YDI promoted an accounting specialist to a Budget Analyst position in February 2022. YDI has not been late in filing the four reports due to his diligence in meeting deadlines. Person Responsible: Terri Owens-Sweetland, Chief Financial Officer Completion Date: February 2022

View Audit 31373

Finding 30840 (2022-002)

Significant Deficiency 2022

Isd #485 Royalton

MN

Cash Management Reporting Internal Control / Segregation of Duties

Management's Response: CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding Administration now has access to Skyward reports year round and won?t need access to purged files for audi...

Management's Response: CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding Administration now has access to Skyward reports year round and won?t need access to purged files for auditing purposes to make sure these are readily available. 3. Official Responsible for Ensuring CAP Scott Marine is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is ongoing. 5. Plan to Monitor Completion of CAP Scott Marine will be monitoring this CAP.

View Audit 36651

Finding 30838 (2022-002)

Significant Deficiency 2022

McPherson College

KS

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2022-002: National Student Loan Data System (NSLDS) Enrollment Reporting Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The student affairs department will receive training on the requi...

Finding 2022-002: National Student Loan Data System (NSLDS) Enrollment Reporting Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The student affairs department will receive training on the requirements related to status change effective dates in accordance with the Department of Education regulations. In addition, the financial aid department and the registrar?s office are working together to confirm student rosters to verify that enrollment reporting is timely and accurate. Contact Person Responsible for Corrective Action: Shana Meyer, VP for Student Affairs; Andy Olsen, Director of Financial Aid; Rhianna Reed, Assistant Registrar Anticipated Completion Date: Corrective action is in progress as of August and will be completed by December.

View Audit 35595

Finding 30817 (2022-001)

Significant Deficiency 2022

Bioindustrial Manufacturing and Design Ecosystem, Inc.

CA

Reporting

Finding: 2022-001 Reporting Person Responsible for Corrective Action: Brandi Starr Corrective Action Plan: SF-425 reports will be completed by BioMADE internal staff in accordance with BioMADE?s internal written policies and procedures. They will be based on accurate financial statements and activit...

Finding: 2022-001 Reporting Person Responsible for Corrective Action: Brandi Starr Corrective Action Plan: SF-425 reports will be completed by BioMADE internal staff in accordance with BioMADE?s internal written policies and procedures. They will be based on accurate financial statements and activity and will submitted on a quarterly basis in a timely manner Anticipated Completion Date: March 31, 2023

View Audit 33294

Finding 30813 (2022-001)

None 2022

Fahrney-Keedy Memorial Home, Inc.

MD

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Views of Responsible Officials and Planned Corrective Action: Management agrees with the above finding and has implemented a three-phase plan to reduce overhead and managerial costs while maintaining a Skilled Nursing Census in the mid to high 80s.

View Audit 33289

Finding 30810 (2022-001)

None 2022

Missouri Voa Elderly Housing, Inc. (new Northside Village)

LA

Questioned Costs HUD Housing Programs Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. Management will return the funds to the replacement reserve account. Completion Date: August 16, 2022

View Audit 27987 Questioned Costs: $1

Finding 30806 (2022-001)

Material Weakness 2022

Meridian School District No. 505

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective ac...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective action the auditee plans to take in response to the finding: The district would like to thank the auditors for their work and recommendations regarding Davis-Bacon requirements. The district has implemented internal controls to ensure that contract language meets Davis-Bacon requirements. The district has also implemented internal controls to ensure that contractors submit weekly certified payroll and Davis-Bacon requirements are met. Anticipated date to complete the corrective action: 7/31/23

View Audit 26733

Finding 30786 (2022-001)

Material Weakness 2022

Panhandle Independent Living Center, Inc.

TX

Reporting

Identifying Number: 2022-001 (Material Weakness) Audit Finding: Financial Management Lacks General Knowledge to Apply Generally Accepted Accounting Principles (GAAP) in the Preparation of Annual Financial Statements and Governmental Accounting Standards in the Preparation of the Annual Schedule o...

Identifying Number: 2022-001 (Material Weakness) Audit Finding: Financial Management Lacks General Knowledge to Apply Generally Accepted Accounting Principles (GAAP) in the Preparation of Annual Financial Statements and Governmental Accounting Standards in the Preparation of the Annual Schedule of Expenditures of Federal Awards (SEFA). Corrective Action Planned: PILC hired an outsourced Chief Financial Officer (CFO) whom is a licensed Certified Public Accountant (CPA) in the state of Texas immediately prior to the September 30, 2022 fiscal year end. The outsourced CFO adjust PILC?s books for end of year accruals and prepare the SEFA in accordance with GAS. The name of the contact person responsible for the corrective action: Joe Rogers, Chief Executive Officer The anticipated completion date: To be completed by September 30, 2023.

View Audit 26731

Finding 30776 (2022-002)

Significant Deficiency 2022

Los Angeles Community College District

CA

Student Financial Aid Internal Control / Segregation of Duties Questioned Costs

A. Incorrect Calculation of Return of Title IV Funds The student in question has an unusual circumstance because the college canceled the last enrolled class. The student was correctly identified as a withdrawal through an external student information system (SIS) query designed to identify student...

A. Incorrect Calculation of Return of Title IV Funds The student in question has an unusual circumstance because the college canceled the last enrolled class. The student was correctly identified as a withdrawal through an external student information system (SIS) query designed to identify students with unusual circumstances not currently identified by the R2T4 program. Unfortunately, the R2T4 worksheet was not manually added to the SIS due to an inadvertent oversight. We believe this is an isolated incident, but in order to automate the manual process, CFAU requested the Office of Information Technology to incorporate the external query logic into the R2T4 program. The worksheet has been manually added. Note that the internal controls have been substantially strengthened which has reduced the number of students impacted year-over-year. B. Untimely Notification of Grant Overpayment to Students and Secretary The college inadvertently failed to report the student overpayment to NSDLS timely. Due to SIS communication limitations with this last batch for the summer 2022 term, the District was unable to send the notification through SIS and had to send the R2T4 OP notification outside of SIS manually resulting in the late notification. C. Distance Education Courses ? Lack of Formal Process to Determine Accuracy of Student Withdrawal Date With regards to student withdrawal dates as it relates to DE courses, the District will provide communications to all faculty throughout the semester instructing them to assess individual student participation in the class and to exclude students from the class if prior to exclusion deadlines, or drop students if exclusion deadlines have passed. The communications will refer to the Academic Senate guidelines on regular and substantive interaction and use of authentic assessments to ensure that active participation is being effectively evaluated. Communications will be times around core deadlines for enrollment and financial aid processes. The DE Coordinators will be informed of the new standard to supplement the existing required and optional trainings currently provided to teaching faculty. This process will be implemented in Fall 2022. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Manager Expected Date of Implementation: Fall 2022

View Audit 27427 Questioned Costs: $1

Finding 30771 (2022-003)

Material Weakness 2022

Promedica Health System and Subsidiaries

OH

Questioned Costs Material Weakness Reporting

Finding Number: 2022-003 Condition: ProMedica Health System's controls in place for reporting submissions did not identify that guidelines were not followed related to the reporting of infection control expenses in the correct period. Planned Corrective Action: Management fully understands and ackno...

Finding Number: 2022-003 Condition: ProMedica Health System's controls in place for reporting submissions did not identify that guidelines were not followed related to the reporting of infection control expenses in the correct period. Planned Corrective Action: Management fully understands and acknowledges the importance of identifying and complying with the reporting guidelines of federal awards, including the reporting of infection control expenses in the correct period. The receipt of Provider Relief Funds has broadened the scope of individuals that are responsible for reporting of Federal awards to those outside of the Grants and Research departments. Expenses for the Provider Relief Funds were correctly captured by period incurred and appropriately tracked for allowability. ProMedica has implemented a review procedure of the Provider Relief Funds consistent with other grant reporting so that the HRSA reports will be reviewed by a Grants Advisor or Grants Analyst prior to submission to ensure that eligible expenses are entered into the correct period in accordance with the guidelines established by HHS. Contact person responsible for corrective action: Kyle Kickbusch, Interim Corporate Controller and AVP Anticipated Completion Date: 09/21/2023

View Audit 25693

Finding 30744 (2022-003)

Material Weakness 2022

Advisewell, Inc. Formerly Known As Eqhealth Qio, Inc.

LA

Internal Control / Segregation of Duties Reporting Student Financial Aid

Finding 2022-003: Internal Control Deficiency Reporting Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There are no internal controls in p...

Finding 2022-003: Internal Control Deficiency Reporting Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There are no internal controls in place to ensure that reports that are submitted are complete and accurate. The same individual that prepares the SF-425 report, is the same person that reviews and submits the reports. Corrective Action Plan: Internal controls will be implemented to ensure that once the SF-425 report is completed, someone from the accounting department will verify funds being reported are correct and appropriate. Documentation will be maintained to support the review process. Responsible Party: Sonja Landry, Executive Director Anticipated Completion Date: December 31, 2023

View Audit 25691

Finding 30735 (2022-007)

Significant Deficiency 2022

Community Unit School District 100

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER DE (4 of 4 quarters required), ESSER PL (2 of 4 quarters required), ESSER E2 (1 of 4 quarters required), ESSER CP (1 of 1 quarter required), and ESSER D2 (1 of 3 quarters required). Plan: To avoid ...

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER DE (4 of 4 quarters required), ESSER PL (2 of 4 quarters required), ESSER E2 (1 of 4 quarters required), ESSER CP (1 of 1 quarter required), and ESSER D2 (1 of 3 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.

View Audit 25796

Corrective Action Plans

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