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2023-001 US Department of Education Student Financial Assistance Cluster - Assistance Listing No. 84.063 Recommendation: We recommend that the student financial aid department work to ensure disbursements are reported to COD within 15 days of the disbursement date. Explanation of disagreement with...
2023-001 US Department of Education Student Financial Assistance Cluster - Assistance Listing No. 84.063 Recommendation: We recommend that the student financial aid department work to ensure disbursements are reported to COD within 15 days of the disbursement date. Explanation of disagreement with audit finding: As a standard, regular practice, communicates disbursement information for Federal Pell and Federal loans to COD no less than once per week; therefore, we believe we have an adequate way to report disbursements to COD within 15 days of the disbursement date. MACC transitioned to new financial aid processing software (Jenzabar Financial Aid - JFA) in summer 2022 while other areas of the college were still using the "old" system (Jenzabar CX). We experienced a glitch during the transition in which the files did not update as expected, we worked with our software vendor to correct the issue. Below is the timeline of action taken:This finding pertains to one student with Sub and Unsub Loans. We posted aid and sent the original batch on Friday, 07/15/2022; we discovered the issue on Wednesday, 07/20/2022, and reached out to Jenzabar immediately; we followed up with Jenzabar on Thursday, 07/28/2022 because the records were not updated; the records were updated on Monday, August 1. Action taken in response to finding: MACC continues to submit disbursement information at least once per week and review student details for posting accuracy. We took the necessary steps to fix the issue. Name(s) of the contact person(s) responsible for corrective action: Amy Hager Planned completion date for corrective action plan: We believe this finding was an anomaly due to the system conversion. We have no evidence of this happening since.
2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Name of contact person: Nancy Coston, Director of the Department of Social Services Department Response: DSS agrees that there were some discrepancies found between Daysheets and Kronos time....
2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Name of contact person: Nancy Coston, Director of the Department of Social Services Department Response: DSS agrees that there were some discrepancies found between Daysheets and Kronos time. Given the differences between the reporting deadlines for the two automated systems, it is highly unlikely that all staff time will ever match exactly. However, DSS will continue to use the reconciliation process outlined below. DSS Daysheets/Kronos Reconciliation Process Employees must enter their time into Daysheets by 5 pm on the following business day, unless special permission is obtained from the employee’s supervisor. Employees are responsible for ensuring that the minutes/hours reported on the Daysheets agree to their time reported in Kronos. When they certify their time in the Daysheets program, they are certifying that they have reconciled their Daysheet time to the Kronos system. On a weekly basis by Wednesday at noon, Supervisors must verify the Daysheet time reported for the prior week for each direct report and that it agrees to the Kronos recordkeeping reports for that period. Supervisors must keep records evidencing that this reconciliation has been completed. This documentation can be requested for review by the DSS Accounting staff and/or auditors at any time. On a monthly basis prior to uploading Daysheets to the State, Accounting unit staff will verify the Daysheet time reported for the month for all department staff (required to complete a Daysheet) and that it agrees to the Kronos recordkeeping reports for the period. Accounting unit staff will utilize Kronos and Daysheet systems generated reports in the verification process. Supervisors will be notified of any discrepancies and will have staff make the necessary corrections. Supervisors are responsible for counseling employees whose time in Daysheets do not agree to Kronos or for those who do not enter time within required timeframes without supervisor approval. On a monthly basis, according to the Daysheet Deadline Calendar provided by Accounting, each supervisor is responsible for approving the accuracy of the Daysheets in the Daysheets program. It is expected that the supervisor has properly reconciled the minutes and hours reported in the Daysheets to the Kronos system. Please note, in instances where Kronos time is rounded to the hundredth decimal, Daysheet time will not reconcile since it will result in partial minutes. In these instances, Daysheet minutes will be rounded up or down. Proposed Completion Date: January 1, 2024
Finding 367429 (2023-006)
Significant Deficiency 2023
Finding 2023-006 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Lead Staff along with Supervision will conduct refresher training on how to run all required electr...
Finding 2023-006 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Lead Staff along with Supervision will conduct refresher training on how to run all required electronic data matches and how to thoroughly document a case using the developed case note template. This area will continue to be a part of the second party checks conducted by lead staff and supervision to ensure accurate entry. Management along with the Econ Services Administrator will review the current second party/ QA Analysis policy and update any areas to ensure that supervisors and lead staff are sampling an ample amount of work in order to identify any error trends. The county is working toward specializing the Adult Medicaid by function within the Adult Program and will consist of one team that consist of a Intake Application team and a Redeterminationteam. The county currently has a targeted completion date of late spring 2024. Since many of these errors were found within the Adult Medicaid team the county feels that once specialization for this area is complete we will see a reduction of errors in this area. Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medicaid group to be completed by 4/30/2024 if fully staffed.
Finding 367428 (2023-005)
Significant Deficiency 2023
Finding 2023-005 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medic...
Finding 2023-005 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medicaid group to be completed by 4/30/2024 if fully staffed. Lead staff along with Supervision will condcut refresher training regarding when and how to properly send a IV D referral. The county must also ensure that staff is aware of current guidance in Admin letter 13-23 which states that an applicant/beneficiary is not required to cooperate with Child Support during the CCU period however a parent/caretaker can request assistance with establishing child support at which time the worker would assist by keing the referral. While this is a repeat finding it is important to note the decrease in errors found to one error in 2023 compared to 3 found in 2022. The county feels that the specialization model with in the Family & Childrens team has contributed to this reduction and will continue to reduce as we go forward. Lead Staff along with Supervision will conduct refresher training on how to add evidence and update evidence to the Evidence Dashboard on a case. This area will continue to be a part of the second party checks conducted by lead staff and supervision to ensure accurate entry. Management along with the Econ Services Administrator will review the current second party/ QA Analysis policy and update any areas to ensure that supervisors and lead staff are sampling an ample amount of work in order to identify any error trends. The county is working toward specializing the Adult Medicaid by function within the Adult Program and will consist of one team that consist of a Intake Application team and a Redeterminationteam. The county currently has a targeted completion date of late spring 2024. While this is a repeat finding from 2022 it is important to note the significant decrease in the total number found in 2023 of one error compared to 8 errors found in 2022.
Finding 367427 (2023-004)
Significant Deficiency 2023
Finding 2023-004 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Finding 2023-005 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings a...
Finding 2023-004 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Finding 2023-005 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medicaid group to be completed by 4/30/2024 if fully staffed. Lead staff along with Supervision will condcut refresher training regarding when and how to properly send a IV D referral. The county must also ensure that staff is aware of current guidance in Admin letter 13-23 which states that an applicant/beneficiary is not required to cooperate with Child Support during the CCU period however a parent/caretaker can request assistance with establishing child support at which time the worker would assist by keing the referral. While this is a repeat finding it is important to note the decrease in errors found to one error in 2023 compared to 3 found in 2022. The county feels that the specialization model with in the Family & Childrens team has contributed to this reduction and will continue to reduce as we go forward. Lead Staff along with Supervision will conduct refresher training on how to add evidence and update evidence to the Evidence Dashboard on a case. This area will continue to be a part of the second party checks conducted by lead staff and supervision to ensure accurate entry. Management along with the Econ Services Administrator will review the current second party/ QA Analysis policy and update any areas to ensure that supervisors and lead staff are sampling an ample amount of work in order to identify any error trends. The county is working toward specializing the Adult Medicaid by function within the Adult Program and will consist of one team that consist of a Intake Application team and a Redeterminationteam. The county currently has a targeted completion date of late spring 2024. While this is a repeat finding from 2022 it is important to note the significant decrease in the total number found in 2023 of one error compared to 8 errors found in 2022. Staff training to be completed by 3/31/2024 Lead Staff along with Supervision will conduct refresher training on how to add and remove household members in a case. This area will continue to be a part of the second party checks conducted by lead staff and supervision to ensure accurate entry. Management along with the Medicaid Services Administrator will review the current second party/ QA Analysis policy and update any areas to ensure that supervisors and lead staff are sampling an appropriate amount of work in order to identify any error trends. The county is in the process of specializing all Medicaid staff by function within the program adminisitered. Currently the Family & Childrens Medicaid department has been specialized into a Intake Application team and a Redetermination team. The Adult Medicaid team is working toward this same specialization model with a target completion date of late spring 2024. While this is a repeat finding from 2022 it is important to note the significant decrease in the total number found in 2023 of one error compared to 10 errors found in 2022. Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medicaid group to be completed by 4/30/2024 if fully staffed.
Finding 367381 (2023-006)
Significant Deficiency 2023
Significant Deficiency Finding 2023-006: Name of Contact Person: Jared Pyles, Finance Director Corrective Action: The City mistakenly reported budgeted costs rather than cumulative costs as part of the compliance reporting for ARPA Funds. The City will correct on its next reporting and will inclu...
Significant Deficiency Finding 2023-006: Name of Contact Person: Jared Pyles, Finance Director Corrective Action: The City mistakenly reported budgeted costs rather than cumulative costs as part of the compliance reporting for ARPA Funds. The City will correct on its next reporting and will include an additional layer of review to prevent future reporting errors. Proposed Completion Date: Immediately.
Finding 367379 (2023-003)
Significant Deficiency 2023
The procurement policy in accordance with uniform guidance was implemented on April 1, 2023. The policy will be reviewed and updated as needed on an annual basis.
The procurement policy in accordance with uniform guidance was implemented on April 1, 2023. The policy will be reviewed and updated as needed on an annual basis.
Finding number 2023-002 – Eligibility-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action will be implemented in January 2024. The...
Finding number 2023-002 – Eligibility-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action will be implemented in January 2024. The school's management agrees with the finding and has implemented procedure whereby the Financial Aid department will include the Student Identification and Expected Family Contribution (EFC) on the Work Study log to monitor awards against the student’s EFC.
Finding number 2023-001 – Special Tests and Provisions-Enrollment Reporting-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action wa...
Finding number 2023-001 – Special Tests and Provisions-Enrollment Reporting-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action was implemented in December 2023. The school's management agrees with the finding and has implemented procedure whereby changes in enrollment status reported to the National Student Clearinghouse will be sample reviewed by the Registrar within NSLDS five business days following the reporting date to ensure the accuracy of the information. As an additional layer, the Financial Aid Manager will also calendar a review reminder. Permanent address changes will be reported on a six-week cycle after the add/drop period each term. Address changes will also be sample reviewed to ensure accuracy within NSLDS.
Department of Education 2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are b...
Department of Education 2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Auditors identified five students where the change in enrollment status was not reported in a timely manner. It was noted that we identified the status changes while there was a cybersecurity breach within the file transfer system used by the National Student Clearinghouse (NSC), our third-party servicer. As a result, our reporting was delayed. We received notice of the incident from the NSC on June 16, 2023. Our next planned transmission was scheduled for June 28. We postponed our regular reporting schedule for one week while we reset our secure FTP password with NSC, initialized our account in their updated system, and while our ITS security officer evaluated the risk. We ended up submitting the file to the NSC on July 5. As a result of this incident, we remain vigilant for external factors that may impact our reporting schedule. We will address them as quickly as possible to avoid reporting delays. Names of the contact persons responsible for corrective action: Gwenn Sherburne, Registrar Planned completion date for corrective action plan: By first reporting date for 2023-2024 academic year in early September 2023.
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: USK's 001 Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: 1. Write a comprehensive Information Security Program, specifically addressing GLBA compliance, and the below areas of concern: a. Design and impleme...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: USK's 001 Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: 1. Write a comprehensive Information Security Program, specifically addressing GLBA compliance, and the below areas of concern: a. Design and implement safeguards to protect customer information. b. Address risk assessment, identifying how risks are evaluated and categorized and how existing controls mitigate these risks. Include a plan to implement additional mitigations or formal risk acceptance for any risks outside of management’s risk. c. Detail and establish continuous monitoring processes for information systems or periodic vulnerability assessments and penetration testing. d. Implement policies and procedures that support employee and information security staff training, awareness, and skills. e. Create procedures to periodically assess service providers. f. Review the plan annually, or as needed, as policies, vendors, and staffing change g. Present the written annual status report on the effectiveness of the program to USK’s cabinet Persons Responsible for Corrective Action Plan: Laurel Maguire Controller, Director of HR / Marina Trigonis COO / Wayne Mealhouse - LinkServ Anticipated Date of Completion: May 1st, 2024
Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Vanessa Bonfim Anticipated Completion Date: March 6, 2024 Planned Corrective Action: • In order to ensure that correct claim numbers are ...
Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Vanessa Bonfim Anticipated Completion Date: March 6, 2024 Planned Corrective Action: • In order to ensure that correct claim numbers are submitted to AZ Department of Education, the Food Services Department will perform double monthly checks when claims are entered into ADEConnect website, before actual submission. • Claims are entered into ADEConnect by the Food Service Liaison and double check will occur at the same time by the food service supervisor. • Monthly scheduled time will be set once a month to process claims.
View Audit 290291 Questioned Costs: $1
We concur with the condition noted above. Management believes that the controls in place are appropriately designed to prevent and or detect errors. This instance was isolated and resulted from a coding error related to incorrectly keying the accounting string into our accounting system, which went ...
We concur with the condition noted above. Management believes that the controls in place are appropriately designed to prevent and or detect errors. This instance was isolated and resulted from a coding error related to incorrectly keying the accounting string into our accounting system, which went undetected. Management reassessed the controls over reporting and compliance with laws and regulations. The following steps have been taken to strengthen controls: • Implement enhanced management tools i.e. ERP and shared weekly ledger reports • Staff training in accounts payable to identify and correct errors • Develop operating procedures requiring weekly budget monitoring and updates for program managers
Recommendation: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. Auditee response: Aster A...
Recommendation: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. Auditee response: Aster Aging acknowledges and agrees with this finding. We are in communication with our staff regarding the importance of supervisor approvals, and leadership is making it a priority to re-train employees on existing controls. Aster updated its internal controls related to accounts payable / purchases / check requests / approvals as presented to the Board of Directors Finance Committee in August 2023. New procedures were added related to ACH approvals and payment and for updated security measures that now require advance uploading of check payment detail through the bank portal.
Recommendation: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We recommend the Organization adhere to its policies and procedures for approving t...
Recommendation: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We recommend the Organization adhere to its policies and procedures for approving timesheets, reevaluate if more time should be provided for supervisor signoff, and provide ongoing training on the controls. Auditee response: Aster Aging acknowledges and agrees with this finding. We are in communication with our staff regarding the importance of supervisor approvals, and leadership is making it a priority to re-train employees on existing controls.
Finding Number: 2023-001 Condition: The Michigan Nutrition Data (MiND) system auto calculates the number of full-paid meals after the district enters the free, reduced and total number of meals. Therefore, if the number of free or reduced meals is typed incorrectly, the difference automatically adds...
Finding Number: 2023-001 Condition: The Michigan Nutrition Data (MiND) system auto calculates the number of full-paid meals after the district enters the free, reduced and total number of meals. Therefore, if the number of free or reduced meals is typed incorrectly, the difference automatically adds or subtracts to the number of fullpaid meals. While there is review and approval of amounts prior to entering meal counts into the MiND system, the district did not consider that once free and reduced meals are entered into the system, the number of full pay meals auto fills to the number required to match/balance the total meals served. This resulted in the District not identifying that two claims requests undercounted reimbursable meals which shorted the District receiving additional funding of $7,639. Planned Corrective Action: After an in-depth review of the circumstances that led to the incorrect (under count) request for meal reimbursement error, an additional review and approval procedure has been implemented. This will ensure the final meal claims data, including the MiND system auto calculated data reflects the district’s internal meal count data reporting. Contact person responsible for corrective action: John Fitzgerald, Assistant Superintendent for Business & Finance Completion Date: July 31, 2023
Corrective Action Plan: The Brevard Housing Authority procured the auditor in year of 2019 for a three (3) year term. The engagement letter was signed for the FY 2023 audit on October 4, 2023. The auditors started the audit on October 13, 2023 by requesting Cash Disbursement testing selections. Mana...
Corrective Action Plan: The Brevard Housing Authority procured the auditor in year of 2019 for a three (3) year term. The engagement letter was signed for the FY 2023 audit on October 4, 2023. The auditors started the audit on October 13, 2023 by requesting Cash Disbursement testing selections. Management provided all information and responded to all questions timely and notified the team of office closures for holidays in November and December. Management will procure a new audit firm to ensure the due date is met in the future. Name of Responsible Person: Tara Irby, Executive Director Projected Completion Date: December 31, 2024
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INCIDENCE OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2023-001 Internal Control Over Compliance and Noncomplian...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INCIDENCE OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2023-001 Internal Control Over Compliance and Noncompliance With Federal Eligibility Requirements Finding Summary 7 CFR § 245 requires management to establish and maintain effective internal control over compliance with requirements applicable to federal program eligibility requirements. Independent School District No. 885 (the District) did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal eligibility to accurately update the meal-type eligibility classification for direct-certification students whose eligibility category changed during the year. Corrective Action Plan Actions Planned – The District will review policies and procedures relating to eligibility for its child nutrition cluster federal programs to ensure the eligibility status for all students are appropriately updated in the District’s system as eligibility classification changes occur in accordance with federal program eligibility guidelines. Official Responsible – Kris Crocker, Director of Business Services. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Kris Crocker, Director of Business Services, will assure appropriate internal controls and procedures are updated and in place to ensure compliance for future federal awards expenditures.
Finding Number 2023-003 • Significant deficiency in internal controls over compliance related to procurement. Federal Agency: U.S. Department of Commerce Program Title: Pacific Fisheries Data Program Assistance Listing Number: 11.437 Award Nu...
Finding Number 2023-003 • Significant deficiency in internal controls over compliance related to procurement. Federal Agency: U.S. Department of Commerce Program Title: Pacific Fisheries Data Program Assistance Listing Number: 11.437 Award Numbers: NOAA-NMFS-AK-2023-2007663 Award Period: October 1, 2022 to September 30, 2027 Criteria • 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Procurement Standards require that awardees use documented procurement procedures for the acquisition of property or services required under a Federal award or subaward. Condition/Context for Evaluation • IPHC's internal controls over procurement do not include the controls and procedures required by 2 CFR 200. Questioned Costs • Not applicable. Cause • IPHC has not yet modified its procurement policies with the requirements of the 2 CFR Part 200 Procurement Standards. Effect or Potential Effect • As a result, IPHC cannot be certain that procurements were conducted in accordance with the 2 CFR Part 200 Procurement Standards. Repeat Finding • Not applicable. Recommendation • We recommend that IPHC update its procurement policy to include all procurement requirements of 2 CFR Part 200. - Procurement standards 2 CFR 200 Subpart D or 200.318-200.327 - Requirement for documented policies consistent with standards 200.318(a) Contact Person(s): • Executive Director: David Wilson (david.wilson@iphc.int); • Assistant Director: Andrea Keikkala (andrea.keikkala@iphc.int) Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Not applicable. Corrective action planned: As this was the IPHC’s first full GAAP Audit, Single Audit of federal grant funds, and also our first year transitioned from a Cash-basis of accounting to an Accrual-basis of accounting, there are a number of policies and procedures that are in the process of being amended. It will take the Secretariat several months to bring our written process guides into alignment with “2 U.S. Code of Federal Regulations (CFR) Part 200”, as well as our Financial Regulations (2021) that will be considered for amendment at the upcoming 100th Session of the IPHC Finance and Administration Committee (FAC100) and subsequent 100th Session of the IPHC Annual Meeting (AM100) in late January 2024. During the 2nd quarter of FY2024 (1 January – 31 March 2024) the IPHC will undertake a thorough review of “2 U.S. Code of Federal Regulations (CFR) PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS” and update our procurement policies and processes accordingly. Anticipated completion date: Deadline: 1 April 2024.
View Audit 289963 Questioned Costs: $1
Finding 366865 (2023-002)
Significant Deficiency 2023
Finding: 2023-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2023-003 Name of contact person: Corrective Action: Proposed Completion Date: The new training slide show will be ready for training on 12/15/2023. Darren Phillips, Supervisor QA/PI During the Public Heal...
Finding: 2023-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2023-003 Name of contact person: Corrective Action: Proposed Completion Date: The new training slide show will be ready for training on 12/15/2023. Darren Phillips, Supervisor QA/PI During the Public Health Emergency, the referrals to child support were still required. However, per DHB Administrative Letter 13-23, as of August 18, 2023, child support referrals are only required if the parent/caretaker requests assistance with establishing child support. Due to this change we will not be implementing any corrective action in response to this finding. Not applicable. Darren Phillips, Supervisor QA/PI Training slide show will cover how to check the HH composition on the case, how to fix the errors and to use the MAGI Houshold Composition chart (Desk Reference Tool). Our MAGI QA Auditors will continue to monitor HH Comp during their audits
Action: Ensure Federal Programs are Complaint Timeline: Complete by 7/1/2024 – The district will adopt policy relating to construction projects with federal funds
Action: Ensure Federal Programs are Complaint Timeline: Complete by 7/1/2024 – The district will adopt policy relating to construction projects with federal funds
2023-005 Allowable Costs U.S. Department of Education Special Education - Grants for Infants and Families Assistance Listing Numbers: 84.181A Recommendation: We recommend the program review the compliance supplement and grant applications thoroughly to notate instances when federal approval is re...
2023-005 Allowable Costs U.S. Department of Education Special Education - Grants for Infants and Families Assistance Listing Numbers: 84.181A Recommendation: We recommend the program review the compliance supplement and grant applications thoroughly to notate instances when federal approval is required in advance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ECECD recognizes that ECECD did not fully comply with the IDEA part C grant award related to charging rent, occupancy, or space maintenance costs as direct costs prior to receiving approval from the US Education Department in the grant award letter. To correct this compliance oversight, ECECD has substituted funds from General Fund to cover the amount charged to the ECECDFIT2301 to replace the funds that ECECD inappropriately spends on rent, occupancy, and space maintenance. Additionally, ECECD will not charge these costs to this grant prior to receiving written approval in our grant award letter from the US Education Department. Additionally, the Chief Financial Officer (CFO) review, amend and enhance our process to ensure strict compliance with all grant requirements including those in the compliance supplement of 34 CFR Section 303.225(c)(3). Name(s) of the contact person(s) responsible for corrective action: Carmel Pacheco-Aragon, Chief Financial Officer; ECECD FIT Program Manager. Planned completion date for corrective action plan: June 30, 2024
View Audit 289732 Questioned Costs: $1
2023-004 Period of Performance U.S. Department of Education Special Education - Grants for Infants and Families Assistance Listing Numbers: 84.181A Recommendation: We recommend the program thoroughly review the dates on vouchers to ensure the activity is recorded to the right grant award based on...
2023-004 Period of Performance U.S. Department of Education Special Education - Grants for Infants and Families Assistance Listing Numbers: 84.181A Recommendation: We recommend the program thoroughly review the dates on vouchers to ensure the activity is recorded to the right grant award based on the period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ECECD takes this matter seriously and as of September 2023, has taken immediate corrective action to address and rectify it. Upon identification of this compliance discrepancy, ECECD reviewed its internal processes and procedures to ensure that costs are appropriately incurred only within the specified period of performance. To prevent any further occurrences of costs being incurred outside the approved period, ECECD has enhanced our oversight mechanisms, implemented additional checks, and reinforced the importance of adhering to the stipulated timeframes within our organization. The cross-training and second review on all invoices has been implemented by the lead financial coordinator. ECECD also established a tracking log to ensure invoices are received and processed within the period of performance. Furthermore, ECECD began conducting a comprehensive review of all incurred costs after the period of performance to identify and rectify any discrepancies. Any such costs that were found to be in violation of federal compliance requirements have been addressed, corrected, and reported as necessary. To prevent any future lapses in reporting, the agency contract program manager will work collaboratively with ASD to develop a system to ensure all costs are incurred timely in the period of performance. This proactive measure will help us maintain transparency and accuracy in our reporting. ECECD is fully committed to strengthening our processes to ensure full compliance with reporting requirements moving forward. Name(s) of the contact person(s) responsible for corrective action: Carmel Pacheco-Aragon, Chief Financial Officer. Planned completion date for corrective action plan: June 30, 2024
View Audit 289732 Questioned Costs: $1
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Federal Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial S...
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Federal Assistance Listing Number: 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: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) 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)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussions with management, the Authority did not properly abate three (3) out of ten (10) annual failed inspections selected for testing. Context: The Authority did not properly abate three (3) out of ten (10) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: $942 Cause: There is a significant deficiency in internal controls over 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 special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers Program and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective action by March 31, 2024.
View Audit 289581 Questioned Costs: $1
Recommendation Test work on samples from both Portales and Roswell populations resulted in the identification of two possible issues related to incorrect calculations of aid to be returned to federal aid programs based on student’s complete withdrawal from the University. Contact was made with Ell...
Recommendation Test work on samples from both Portales and Roswell populations resulted in the identification of two possible issues related to incorrect calculations of aid to be returned to federal aid programs based on student’s complete withdrawal from the University. Contact was made with Ellucian/Banner customer support regarding the issue. Ellucian customer care subsequently verified a known issue within vendor software where the R2T4 calculation is incorrect when manual award adjustments or ‘locks’ are made to students who were not enrolled as full-time students when originally disbursed.   Management Response Corrective Action: In an immediate review of all students subject to return of funds calculations in both Banner instances for the 2022-2023 award year it was found that of the 322 (213 Portales/Ruidoso, 101 Roswell) students subject to Return of Title IV Funds, 17 students were identified where the calculation was incorrect, manual recalculation of funding is ongoing and will be handled within allowable timeframes with the business office. Although the software defect is present in both instances of banner no students at the Roswell campus were impacted as a result of procedural differences. Timeline of Corrective Action: Effective immediately the institution has implemented the recommended software vendor “work around”. In addition, all students enrolled less than full time will be monitored and calculations confirmed to ensure calculations are accurate. Responsible Party(ies): Financial Aid Directors – Portales and Roswell Campuses
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