Corrective Action Plans

Finding 504182 (2023-002)

Significant Deficiency 2023

Life Source International Charter School

CA

Questioned Costs Eligibility Subrecipient Monitoring § 200.308 § 200.309 § 200.403

3. Staff Training and Capacity Building: Our staff has received training on federal grant compliance, including the specific criteria governing the period of performance and allowable costs under federal awards. Additionally, with the Sage system in place, staff are now better equipped to manage com...

3. Staff Training and Capacity Building: Our staff has received training on federal grant compliance, including the specific criteria governing the period of performance and allowable costs under federal awards. Additionally, with the Sage system in place, staff are now better equipped to manage compliance and reporting accurately.

View Audit 326634 Questioned Costs: $1

Finding 504182 (2023-002)

Significant Deficiency 2023

Life Source International Charter School

CA

Questioned Costs Eligibility Subrecipient Monitoring § 200.308 § 200.309 § 200.403

4. Commitment to Ongoing Compliance: We are committed to continually improving our internal control processes to ensure compliance with all federal regulations.

View Audit 326634 Questioned Costs: $1

Finding 504086 (2023-007)

Significant Deficiency 2023

Cottey College

MO

Questioned Costs Student Financial Aid Cash Management

2023-007 Student Financial Aid Cluster (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Condition: Througho...

2023-007 Student Financial Aid Cluster (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Condition: Throughout the year cash on hand exceeded the immediate disbursement needs for three working days and the excess cash tolerances were not eliminated within seven working days. We consider this condition to be a significant deficiency in internal control over compliance relating to the Cash Management compliance requirement and is not a repeat finding. Corrective Action Plan: During the 2022-23 fiscal year, SEOG and Federal Work Study funds were drawn when funds were authorized, not when funds were expended. The mistake was realized in the Federal Work Study draw and the funds were returned, but the SEOG draw was not refunded. The funds were subsequently awarded. Going forward all Federal Funds will be drawn after they are awarded. Responsible Person for Correction Action Plan: Kevin Smithberger Implementation Date for Corrective Action Plan: August 2024

View Audit 326482 Questioned Costs: $1

Finding 504082 (2023-004)

Significant Deficiency 2023

Cottey College

MO

Questioned Costs Student Financial Aid Eligibility

2023-004 Student Financial Aid Cluster (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Condition: The Coll...

2023-004 Student Financial Aid Cluster (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Condition: The College did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 5 of the 37 students in the sample (13.5%). We consider this condition to be a significant deficiency in internal control over compliance relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2022-003. Statistical sampling was not used in making sample selections. Corrective Action Plan: During the 2022-23 school year, an employee who retired in May 2023 worked in the financial aid office. After retiring, a new position was created that is split between the Business Office and Financial Aid and Student Accounts office. This position now reviews student accounts weekly, and during that review they compare the date of disbursement to the student account and the date of disbursement in COD. Through this process, any mismatched dates are corrected and updated to COD. Due to the audit completion delay, our action plan for the previous audit could not be put into place before the year had already been completed. Below is the previous audit plan to show that it was implemented, however, timing meant implementation happened after the 2022-23 year had ended. The financial aid office is currently hiring for a new position that will oversee student accounts. Once this position is filled, we will implement our updated policy and procedure that requires review and collaboration to monitor COD disbursement date, financial aid software disbursement date and student billing statement disbursement date. This will ensure both financial aid staff and student accounts staff will confirm each date in all areas. Planned completion date for corrective action plan: 06/30/2023 Responsible Person for Correction Action Plan: Hannah Masters Implementation Date for Corrective Action Plan: June 2023

View Audit 326482 Questioned Costs: $1

Finding 503650 (2023-001)

Significant Deficiency 2023

Hughes Village Council

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will sch...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will schedule the audit at least 3 months prior to the March deadline. Proposed Completion Date: 10/5/2024

View Audit 325854

Finding 503593 (2023-004)

Significant Deficiency 2023

Transylvania County

NC

Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-004: Name of Contact Person: Nathanael Carver Management Response: Information Technology implemented a new procedure related to the County’s Computer and Internet Use Policy to ensure County and State data is always secure and safe. This new procedure includes restrictions on non-use...

Finding 2023-004: Name of Contact Person: Nathanael Carver Management Response: Information Technology implemented a new procedure related to the County’s Computer and Internet Use Policy to ensure County and State data is always secure and safe. This new procedure includes restrictions on non-used network ports, non-county technology devices accessing the network, new password requirements and a ticketing system for all IT related support. Staff were also reminded of the importance of securing workstations during their absence. Random verification of logout confirmation occurs by DSS supervisors as well as IT staff to ensure procedures are being followed. Proposed Completion Date: Immediately.

View Audit 325760

Finding 503592 (2023-003)

Significant Deficiency 2023

Transylvania County

NC

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.512

Finding 2023-003: Name of Contact Person: Meagan O’Neal Management Response: The assessment of all finance staff duties has provided a clearer understanding of how the audit package can be timely moving forward. Processes have been put in place for reviewing accounts, budgets and reports more ofte...

Finding 2023-003: Name of Contact Person: Meagan O’Neal Management Response: The assessment of all finance staff duties has provided a clearer understanding of how the audit package can be timely moving forward. Processes have been put in place for reviewing accounts, budgets and reports more often to prevent a year end rush to collect data. Proposed Completion Date: Immediately.

View Audit 325760

Finding 503559 (2023-003)

Significant Deficiency 2023

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Reporting

As a small organization, with limited staffing, it was noted that the numbers were transposed when entered and the hourly rates were taken from the Payroll Report versus the paystub. Going forward with the CFO in place, all wages will be reported on-a-monthly basis utilized by the paystubs noting th...

As a small organization, with limited staffing, it was noted that the numbers were transposed when entered and the hourly rates were taken from the Payroll Report versus the paystub. Going forward with the CFO in place, all wages will be reported on-a-monthly basis utilized by the paystubs noting the wage rate changed. Noting that each grant has its own reporting requirements, the organization will provide a three-step verification that will include providing the CPA with the final verification of the monthly reports. The CFO will prepare the reimbursement month, the CEO will verify and send to the CPA who will approve for submission to ensure accuracy of the reports. This additional verification will provide for an outside the organization review prior to submitting. An additional note is that the variances were not paid beyond what the grant allowed. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more.If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.

View Audit 325727

Finding 503558 (2023-002)

Significant Deficiency 2023

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency

In working with the funding agencies, financial tools have been provided to ensure the accuracy and completeness of the award periods. Each grant has diverse requirements, for example one grant doesn’t pay for overtime, PTO or Holiday’s, other grants do reimburse for those items which caused over su...

In working with the funding agencies, financial tools have been provided to ensure the accuracy and completeness of the award periods. Each grant has diverse requirements, for example one grant doesn’t pay for overtime, PTO or Holiday’s, other grants do reimburse for those items which caused over submitting for wages, the funding agency only reimburses based on the actual of what the grant allows and doesn’t pay for any overages. The corrective action plan is to provide monthly reports utilizing the paystubs as opposed to the payroll reports generating from the fund accounting software as was noted some were on different months. The CFO will provide the monthly report to the CEO who will utilize the tool to verify the accuracy of the financial report. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more. If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.

View Audit 325727

Finding 503557 (2023-005)

Significant Deficiency 2023

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Reporting

The financial policies and procedures will be modified with the policy to include review of the submissions by the CEO and the CPA prior to submission of the grant reimbursement request, this will increase the ability to segregate the duties and provide more accurate reporting. Overall, with 2023 st...

The financial policies and procedures will be modified with the policy to include review of the submissions by the CEO and the CPA prior to submission of the grant reimbursement request, this will increase the ability to segregate the duties and provide more accurate reporting. Overall, with 2023 still coping with lack of employment pool coming off COVID, securing the CFO was and is crucial to prevent future findings in the Internal Control over the programs. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more. If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.

View Audit 325727

Finding 503556 (2023-004)

Significant Deficiency 2023

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency

An increase of staff, a staff member and the CPA overview will be provided to ensure increased functionality for requested reimbursements and corresponding receipts verifying that each monthly reimbursement is balanced with the receipts and wages. The IL Alliance that manages the grant for the local...

An increase of staff, a staff member and the CPA overview will be provided to ensure increased functionality for requested reimbursements and corresponding receipts verifying that each monthly reimbursement is balanced with the receipts and wages. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more. If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.

View Audit 325727

Finding 503527 (2023-005)

Significant Deficiency 2023

Waldorf University

IA

Student Financial Aid Reporting Significant Deficiency

Recommendation: We recommend that the Organization implement procedures to document and maintain the documentation to support the controls over compliance are not only properly designed but are working. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....

Recommendation: We recommend that the Organization implement procedures to document and maintain the documentation to support the controls over compliance are not only properly designed but are working. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Waldorf reports enrollment data to NSLDS through National Clearinghouse (CH). Waldorf University just recently signed a contract with Jenzabar to adopt their platforms of JRM (Jenzabar Recruiting Management), J! (Jenzabar’s SIS system) and JFA (Jenzabar Financial Aid). This aid in all functions of the university from recruiting, enrollment, awarding, disbursing, academics, grading, and most all aspects of the university. We will no longer be tied to a homegrown system from our prior owners that was originally created for only a single university. We will have IT’s full support for their web-based software directly from the creators of the system. We believe having all the functions under one software platforms will greatly improve operations enabling the university to meet and exceed all guidelines. We are slated to begin with the JRM and JFA modules io late summer or early fall of 2025, with the full university on J1 by summer 2026. We are very excited to be able to finally resolve this finding. Name(s) of the contact person(s) responsible for corrective action: Duane Polsdofer Planned completion date for corrective action plan: Summer of 2026 (new system)

View Audit 325635

Finding 503519 (2023-003)

Significant Deficiency 2023

Waldorf University

IA

Student Financial Aid Subrecipient Monitoring Significant Deficiency

Recommendation: We recommend the College consider hiring a firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are implemented. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act regul...

Recommendation: We recommend the College consider hiring a firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are implemented. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act regulations that were required to be implemented as of June 9, 2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Waldorf University has contracted with a third-party for IT safeguards and a CPA firm that will help adhere to the most recent GLBA guidelines. Name(s) of the contact person(s) responsible for corrective action: Daisy Halvorson Planned completion date for corrective action plan: Fall of 2024

View Audit 325635

Finding 503383 (2023-008)

Significant Deficiency 2023

Grant County

NM

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.305

The County has written Policy and Procedures to be reviewed by the commission in November 2024 for approval. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - November 2024.

View Audit 325543

Finding 503326 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Passaic

NE

Questioned Costs HUD Housing Programs Significant Deficiency

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Choice Vouchers Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Signi...

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Choice Vouchers Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: HQS Inspections. Per the Authority's HCV Admin Plan, the PHA must inspect the unit leased to a family at least annually to determine if the unit meets HQS standards and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). These inspection reports are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management there were inspection reports that were unavailable for examination at the time of audit. Context: Of a sample size of thirty-two (32) units, four (4) units did not have annual HQS inspections performed timely. Our sample size is statistically valid. Known Questioned Costs: $2,249 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the significant deficiency in the Section 8 Housing Choice Vouchers Program and will implement internal control procedures that will ensure compliance with federal regulations. Joanna Lara, Director of Housing Administration is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring by December 31, 2024.

View Audit 325464 Questioned Costs: $1

Finding 503296 (2023-001)

Significant Deficiency 2023

Saint Charles County, Missouri

MO

Subrecipient Monitoring Reporting Significant Deficiency

FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements...

FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: December 31, 2024

View Audit 325463

Finding 503291 (2023-003)

Significant Deficiency 2023

Catholic Charities of the Diocese of Tulsa, Inc.

OK

Cash Management Internal Control / Segregation of Duties Significant Deficiency § 200.305

Audit Finding Reference: 2023-003 Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Not all reimbursement submissions were reviewed by someone other than the preparer prior to submission. Subsequent to June 30, 2023, CCEOK established an internal control that re...

Audit Finding Reference: 2023-003 Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Not all reimbursement submissions were reviewed by someone other than the preparer prior to submission. Subsequent to June 30, 2023, CCEOK established an internal control that requires all requests submitted for reimbursement be reviewed by someone other than the preparer prior to submission. Name of Contact Person: Lisa Wheeler, CPA Director of Finance Lwheeler@CCEOK.org 918-508-7118 2340 N Harvard Ave, Tulsa, OK 74158 Projected Implementation: July 1, 2024

View Audit 325382

Finding 503175 (2023-003)

Significant Deficiency 2023

Wallowa Resources, Inc.

OR

Cash Management Internal Control / Segregation of Duties Significant Deficiency

2023-003: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Cash Management: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: RFRs are prepared and submitted by the same employee. Corrective Action Plan: Wallowa ...

2023-003: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Cash Management: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: RFRs are prepared and submitted by the same employee. Corrective Action Plan: Wallowa Resources has already acted to correct this issue. All RFR’s are now reviewed and signed off by the Executive Director. Responsible Individual(s): Nils Christoffersen, Executive Director and Joni Maasdam, Finance Manager Anticipated Completion Date: Completed September 2024.

View Audit 325232

Finding 503072 (2023-007)

Material Weakness 2023

Point of Freedom

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Finding 2023-007: Timely Submission of Single Audit Report (SAR) and Document Collection Form (DCF) To eliminate this finding recurring in future periods, POF will create an internal Annual Audit Plan (AAP), identifying required tasks, deliverables, due dates, and responsible internal and external ...

Finding 2023-007: Timely Submission of Single Audit Report (SAR) and Document Collection Form (DCF) To eliminate this finding recurring in future periods, POF will create an internal Annual Audit Plan (AAP), identifying required tasks, deliverables, due dates, and responsible internal and external personnel for each task. POF’s AAP will include five-six (5-6) months' lead time prior to future mandatory submission dates. Simultaneously, POF will communicate the AAP timelines with the Audit Engagement Partner to ensure audit staffing continuity and availability. POF will achieve accurate, complete, and timely future SAR and DCF submissions through incorporating these process improvements along with strengthening its internal controls, gaining experience in its first two Single Audits, and in acquiring an understanding of the Auditor’s role in verifying compliance and the adequacy of related supporting documentation.

View Audit 325057

Finding 503071 (2023-006)

Material Weakness 2023

Point of Freedom

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Eligibility

Finding 2023-006 Supporting Documents for Eligibility Requirements During September 2024, POF updated its Housing Procedures Manual in compliance with Section 200.303 of Uniform Guidance and Ohio Recovery House Regulations. This document now more fully addresses, among other things, eligibility and...

Finding 2023-006 Supporting Documents for Eligibility Requirements During September 2024, POF updated its Housing Procedures Manual in compliance with Section 200.303 of Uniform Guidance and Ohio Recovery House Regulations. This document now more fully addresses, among other things, eligibility and required minimum documentation standards. POF has already begun to build individual client files to retain and periodically update these required supporting documents for all Its affected residential clients.

View Audit 325057

Finding 502973 (2023-001)

Significant Deficiency 2023

Grace House INC

MS

Subrecipient Monitoring Cash Management Material Weakness

Views of Responsible Officials and Planned Corrective Action – Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriat...

Views of Responsible Officials and Planned Corrective Action – Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriate. b) For rental invoices, the immediate supervisor must approve all rental invoices for payment processing before being submitted to the administrative office. If the immediate supervisor is absent, the invoice must be approved by the Executive Director or Assistant Director. c) When a new client invoice is submitted for approval for an existing approved landlord, the invoice along with the traditional client identifying information will be reviewed by both the immediate supervisor and the Executive Director.d) When a new client invoice is submitted for approval for a new landlord, the invoice will be reviewed by both the immediate supervisor and the Executive Director. Each invoice requires a W9 form to validate the legal name, property records verifying ownership matching the legal name on the W9, a picture ID of the individual listed on the W9, and a copy of the agreement if a property management company is listed on the W9 instead of an individual. e) All new clients and landlords will be researched through an investigative software to prove there is no evidence of false identity. f) Grace House has contracted an independent certified fraud investigator to conduct periodic reviews for compliance with fraud prevention policies at least semiannually but beginning quarterly through 2025

View Audit 324929

Finding 502955 (2023-005)

Significant Deficiency 2023

Urban League of Metropolitan Seattle

WA

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Finding Number 2023-005 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: Management reviewed the document retention policy with all program managers and directors and IT created online files for each department to retain program documents as per the ...

Finding Number 2023-005 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: Management reviewed the document retention policy with all program managers and directors and IT created online files for each department to retain program documents as per the policy. Management will conduct implementation audits for each department. Anticipated Completion Date: Date completed 10/31/2024

View Audit 324915

Finding 502925 (2023-003)

Significant Deficiency 2023

Urban League of Metropolitan Seattle

WA

Reporting Significant Deficiency § 200.512

inding Number 2023-003 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: The delay in submitting the audit on time is mainly due to changes with the SEFA reporting. Management created a closing process which includes contract review to ensure accurate...

inding Number 2023-003 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: The delay in submitting the audit on time is mainly due to changes with the SEFA reporting. Management created a closing process which includes contract review to ensure accurate SEFA reporting. Anticipated Completion Date: Date completed 9/10/2024

View Audit 324915

Finding 502896 (2023-001)

Significant Deficiency 2023

Fremont County, Wyoming

WY

Reporting Significant Deficiency § 200.501

2023-001: Significant Deficiency - Audit Completion and Submission to Federal Government Compliance Area: Reporting (L) In September 2024, the Fremont County Commission hired a certified public accountant specifically to assist with and ultimately direct the audit preparation beginning with the fisc...

2023-001: Significant Deficiency - Audit Completion and Submission to Federal Government Compliance Area: Reporting (L) In September 2024, the Fremont County Commission hired a certified public accountant specifically to assist with and ultimately direct the audit preparation beginning with the fiscal year ending June 30, 2024. In addition, the Treasurer's office also hired one additional financial staff member in August 2023 to assist with various tasks including grant oversight and accounts receivable throughout the year and general audit preparation.

View Audit 324836

Finding 502738 (2023-007)

Significant Deficiency 2023

Martin University

IN

Questioned Costs Eligibility Significant Deficiency § 200.303

United States Department of Education 2023-007 Student Financial Aid Cluster – Assistance Listing No. 84.063 Condition: Students were disbursed Pell funds inaccurately. Auditors’ Recommendation: We recommend the University implement policies to review all student award packages at the start of the ...

United States Department of Education 2023-007 Student Financial Aid Cluster – Assistance Listing No. 84.063 Condition: Students were disbursed Pell funds inaccurately. Auditors’ Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over and under awards exist. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Summer 2023 Martin University’s main power source was struck by lightning. This caused all Summer processing, that had not yet been backed up on our servers, to be deleted from the system. All transactions that took place at that time had to be manually re-entered. During that manual process, there appears to be a human error in inputting the dates. SIS dates will be corrected to original and actual COD disbursement dates. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: November 30, 2024

View Audit 324814 Questioned Costs: $1

Corrective Action Plans

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