Corrective Action Plans

Finding 1312 (2023-003)

Significant Deficiency 2023

Union College

NE

Questioned Costs Student Financial Aid Significant Deficiency

College Work Study – Assistance Listing No. 84.033 Recommendation: We recommend the College implement policies to review all student award packages at the start of the academic year to ensure no overawards exist. View of responsible officials: There is no disagreement with the audit finding. Action ...

College Work Study – Assistance Listing No. 84.033 Recommendation: We recommend the College implement policies to review all student award packages at the start of the academic year to ensure no overawards exist. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The Federal Work Study (FWS) earnings are tracked in the payroll department and reported to Student Financial Services (SFS) on a monthly basis. In November 2022, Union College hired a new Payroll Accountant who failed to provide FWS earnings to SFS after her hire date. Had SFS been notified of the actual amount the student earned, the department would have increased the award. The Controller in the Accounting office is aware of the lack of competence in this position, and took steps to ensure this finding does not come up in future years. A new Payroll Accountant was hired in October 2023. The new employee has many years of higher-education experience, including work with financial award packages. The Controller believes this will be a positive change for the Accounting office, and believes this finding will be eliminated in FY24. Name(s) of the contact person(s) responsible for corrective action: Steve Trana, VP for Financial Administration Planned completion date for corrective action plan: October 31, 2023

View Audit 2445 Questioned Costs: $1

Finding 1310 (2023-002)

Significant Deficiency 2023

Union College

NE

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Perkins Promissory Notes – Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention documenting th...

Perkins Promissory Notes – Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention documenting the completion of promissory note. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The process Union College follows to ensure promissory notes are signed is coordinated through Student Financial Services (SFS). SFS determines eligibility of awards and adds them to the student financial package. Once a loan has been accepted SFS has the student sign the promissory note. The loan is disbursed once the paperwork has been completed and reviewed. Perkins loans followed this procedure in the time they were available. The Perkins program is no longer active so there are no new promissory notes going forward. Student accounts is currently reviewing student files to ensure promissory notes, or documentation deemed appropriate by the Department of Education, are available for the Perkins loans that will be assigned to the Department of Education. Unfortunately, previous employees did not keep accurate records; this was brought to light when a new employee took over student accounts in August 2021. While the new employee has worked hard to track down all MPNs, we know that there are some that will never be found. As a result, this will likely be a repeat finding until all Perkins Loans are assigned or liquidated. It is our hope that this process will be completed by May 31, 2025. Promissory notes or documentation will be retained until the loans are either assigned or liquidated. Name(s) of the contact person(s) responsible for corrective action: Steve Trana, VP for Financial Administration Planned completion date for corrective action plan: We hope to assign or liquidate all Perkins loans by May 31, 2025. Until then, it is likely that this will be a recurring item on our corrective action report.

View Audit 2445

Finding 1238 (2023-003)

Significant Deficiency 2023

Township of Pointe Aux Barques

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-003 Considered a significant deficiency Recommendation: It is recommended that the Township implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and proced...

Finding 2023-003 Considered a significant deficiency Recommendation: It is recommended that the Township implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and procedures over significant internal control areas including federal award programs.

View Audit 2345

Finding 1237 (2023-002)

Significant Deficiency 2023

Township of Pointe Aux Barques

MI

Significant Deficiency Internal Control / Segregation of Duties

Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial ...

Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.

View Audit 2345

Finding 1236 (2023-001)

Significant Deficiency 2023

Township of Pointe Aux Barques

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial ...

Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.

View Audit 2345

Finding 1229 (2023-001)

Significant Deficiency 2023

Southern States Energy Board

GA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

The Southern States Energy Board respectfully submits the following corrective action plan to incorporate a revision to our FY2023 policies and procedures that would provide additional tracking for the FSRS reporting requirement for subawards. The single finding is identified and discussed below. ...

The Southern States Energy Board respectfully submits the following corrective action plan to incorporate a revision to our FY2023 policies and procedures that would provide additional tracking for the FSRS reporting requirement for subawards. The single finding is identified and discussed below. Finding-Federal Award Finding: 2023 – 001 Improve Controls over Transparency Act Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Federal Agency: U.S. Department of Energy Federal Program Name: Transportation of Transuranic Wastes to the Waste Isolation Pilot Plant Assistance Listing Number: 81.106 Federal Award Identification Number and Year: DE-EM0005215 - 2020 Award Period: 7/01/2020 – 6/30/2025 Budget Period: 07/01/2022-06/30/2023 Explanation of disagreement with audit finding: There is no disagreement with the isolated audit finding. Action taken in response to finding: Management developed a checklist for subaward amendments, prior to the receipt of the finding and upon identification that this report had been overlooked for Budget Period 3 for award DE-EM0005215-2020. Effective immediately, funds obligated to subawardees through subaward agreements, will be reported per the grant requirement to the FSRS and recognized in the FFATA Financial Reporting system. The project identified is a five-year project and the first two Budget Periods were submitted in a timely manner as per the project’s reporting requirements. Due to the nature of this award being incrementally funded, obligations to subawards are continuous throughout each budget period as funds are designated by the prime award. Therefore, the typical quarterly reporting system controls did not trigger management to complete this along with all the other financial and technical quarterly and annual submissions. Therefore, the FY2023 FSRS reporting requirement for this project was overlooked due to unusual timeliness of sub modifications and the workload of the accounting department. With the revised tracking/checklist for each subaward that includes modifications for incremental funding, this will no longer be an issue. Management would also like to note that all other reporting requirements were submitted on time and consistent with financial reporting requirements and that this was an isolated issue within Budget Period 3 for award DE-EM0005215-2020. Name of the contact person responsible for corrective action: Leigh Hawkins, Assistant Director of Business Operations, and Kathy Sammons, Director of Business Operations. Current Status: The planned completion date for corrective action plan is September 30, 2023. All submissions were completed prior to the final audit report completion. Therefore, management considers this issue fully corrected.

View Audit 2296

Finding 1181 (2023-006)

Significant Deficiency 2023

City of Scottsdale, Arizona

AZ

Special Tests & Provisions HUD Housing Programs Reporting

Grants Accountant received training from a certified public accountant / housing authority specialist to ensure the restricted net position (RNP) monthly reconciliation. All HAP and administrative equity balances are now properly stated.

View Audit 2251

Finding 1180 (2023-005)

Significant Deficiency 2023

City of Scottsdale, Arizona

AZ

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

Update policies and procedures for NSPIRE Inspections to ensure any extensions for repairs are adequately documented within the participant’s files. (Paper and electronic)

View Audit 2251

Finding 1179 (2023-004)

Significant Deficiency 2023

City of Scottsdale, Arizona

AZ

HUD Housing Programs Reporting Significant Deficiency

Housing and Urban Development uses an Inventory Management System to review and monitor information submitted by public housing authorities through the 50058 form which is the system of record. To assist Scottsdale Housing Agency, HUD has developed the Public Information Center (PIC) Error Dashboard...

Housing and Urban Development uses an Inventory Management System to review and monitor information submitted by public housing authorities through the 50058 form which is the system of record. To assist Scottsdale Housing Agency, HUD has developed the Public Information Center (PIC) Error Dashboard that provides a summary analysis and overview of PIC errors. The PIC errors needing correction are updated on the first Tuesday of each month for Public Housing Agencies (PHA) to review and correct. The PIC errors identified were corrected in June 2023 through the monthly review and PIC submission. On average once corrections are submitted it takes 60‐90 days for the correction to be recognized and removed from the system. The Housing Choice Voucher Supervisor meets with the Housing Specialist monthly and resolves all PIC errors as a team effort.

View Audit 2251

Finding 1178 (2023-003)

Significant Deficiency 2023

City of Scottsdale, Arizona

AZ

Reporting Significant Deficiency Program Income

Program Income of $310,165 was recognized during FY 2022‐2023 through a substantial amendment to the Annual Action Plan adopted by the Mayor and City Council in January 2023. The Community Assistance Office followed the recommended guidelines of the Citizen Participation Plan to complete a substanti...

Program Income of $310,165 was recognized during FY 2022‐2023 through a substantial amendment to the Annual Action Plan adopted by the Mayor and City Council in January 2023. The Community Assistance Office followed the recommended guidelines of the Citizen Participation Plan to complete a substantial amendment as mandated. All program income was receipted correctly into the Integrated and Information Disbursement System (IDIS) for HUD. All program income funds have been reconciled through the Consolidated Action Plan 2020‐2025 and accurate PR26 have been completed and submitted through weekly meetings with the assigned representative since June of 2023.

View Audit 2251

Finding 1177 (2023-002)

Significant Deficiency 2023

City of Scottsdale, Arizona

AZ

Questioned Costs Special Tests & Provisions HUD Housing Programs

The Community Assistance Office completed a Housing and Urban Development (HUD) Environmental Review audit on February 14, 2023, resulting in a Corrective Action Plan to pay back funding for a statutory and regulatory violation of failure to retain an Authority to Use Grant Funds. A Corrective Actio...

The Community Assistance Office completed a Housing and Urban Development (HUD) Environmental Review audit on February 14, 2023, resulting in a Corrective Action Plan to pay back funding for a statutory and regulatory violation of failure to retain an Authority to Use Grant Funds. A Corrective Action Plan was submitted to HUD on March 10, 2023, that included the following most notable items: 1) Update environmental review policies to ensure compliance with 24CFR 58.22 with financial controls, retention, and the funding process, 2) Repayment of $255,750 to the CDBG line of credit and ensure no future CDBG funds are used for this purpose and 3) Staff training and development. Community Development Block Grant staff, including the supervisor and manager complete a webbased instruction system for environmental reviews through the HUD Exchange as recommended by October 31, 2023. In September 2023 two staff members attended an in person Environmental Review Training in San Francisco, CA through the Office of Environment and Energy. The $255,750 was repaid to the line of credit in two installments in June 2023 and August 2023. These funds will be re‐programmed for future eligible CDBG funding activities in the Annual Action Plan for FY 2024‐2025. Community Assistance Policies for financial controls, retention and the funding process will be updated and completed by January 1, 2024.

View Audit 2251 Questioned Costs: $1

Finding 1176 (2023-001)

Significant Deficiency 2023

City of Scottsdale, Arizona

AZ

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Complete all PR26 and PR29 for CDBG and CV by November 17, 2023. The Community Assistance Office met with Housing and Urban Development on a weekly basis to reconcile grant funds within the 2020‐2025 Five‐Year Consolidated Action Plan beginning June 9, 2023. Training was provided to Community Assist...

Complete all PR26 and PR29 for CDBG and CV by November 17, 2023. The Community Assistance Office met with Housing and Urban Development on a weekly basis to reconcile grant funds within the 2020‐2025 Five‐Year Consolidated Action Plan beginning June 9, 2023. Training was provided to Community Assistance Office staff through Housing and Urban Development and through Cloudburst Consulting to ensure key staff positions responsible for the completion of these reports is full trained. Develop a Master Calendar for the Community Assistance Office with re‐occurring reports to include the PR26, PR29 and including FFATA to ensure they are completed accurately and timely. PR26 for CDBG and PR29 for CDBG and CDBG‐CV have been submitted as of October 25, 2023, and the HUD concluded weekly meetings with the Scottsdale Community Assistance Office on October 20, 2023. PR26 for CDBG‐CV will be completed and submitted by November 17, 2023. Policies will be updated to reflect 2 CFR 170 requiring the City to submit subaward information through the Federal Funding Accountability and Transparency Act by the end of the month subsequent to an award.

View Audit 2251

Finding 1150 (2023-002)

Significant Deficiency 2023

Souris Valley Special Services

ND

Subrecipient Monitoring Significant Deficiency

Contact Person Kelsie Harris, Business Manager Corrective Action Plan The issue has been corrected by developing a process to save all MOE documentation in one central location (not email accounts) by both the business manager and director so that the information can be readily collected when reques...

Contact Person Kelsie Harris, Business Manager Corrective Action Plan The issue has been corrected by developing a process to save all MOE documentation in one central location (not email accounts) by both the business manager and director so that the information can be readily collected when requested. Completion Date Souris Valley Special Services will implement when it becomes cost effective

View Audit 2207

Finding 1118 (2023-001)

Significant Deficiency 2023

Drake University

IA

Student Financial Aid Reporting Significant Deficiency

Drake University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 to June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assign...

Drake University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 to June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No findings to report. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 Student Financial Assistance Cluster – 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 audit finding. Action taken in response to finding: Subsequent to the final submission of the enrollment file to the NSC, the Registrar’s Office will manually update the enrollment status in the NSC for any student whose enrollment status was determined to have changed immediately upon the discovery of that change. This ensures that the enrollment status is updated for “unofficial withdrawals”, since the University’s date of determination that the student withdrew occurs after the end of the spring semester and often after the submission of the first enrollment file for the next semester. Prior to the 60-day reporting deadline (starting at the school’s date of determination that the student’s status changed) the Assistant Director for New Student Programs will verify that the enrollment status change is correctly reflected in NSLDS. In addition, the Financial Aid and Registrar’s Offices are exploring reports that are available from NSLDS to assist in identifying any discrepancies between University and NSLDS records. Name(s) of the contact person(s) responsible for corrective action: Kevin Moenkhaus, Associate Registrar Planned completion date for corrective action plan: September 30, 2023. If the Department of Education has questions regarding this plan, please call Ryan Zantingh at 515-271-3048.

View Audit 2147

Finding 1116 (2023-001)

Significant Deficiency 2023

Dallas Theological Seminary

TX

Subrecipient Monitoring Procurement, Suspension & Debarment Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Management has policies and plans in place that are being updated to meet the specific requirements of the GLBA no later than December 31, 2023. The internal policies were updated to perform risk assessment and documentation immedi...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Management has policies and plans in place that are being updated to meet the specific requirements of the GLBA no later than December 31, 2023. The internal policies were updated to perform risk assessment and documentation immediately upon completion of any new system or program implementation. The Seminary has implemented multi-factor authentication (MFA) across 95% of all applications and systems and the remaining 5% have other safeguards in place, therefore management believes we meet this specific requirement. To ensure the formal employee training program is fully implemented the IT policy will be modified to reflect that all new employees be trained individually by IT Helpdesk employees. The Seminary's continuous monitoring process or establishment of periodic vulnerability assessments and penetration testing will be completed no later than December 31, 2023. The Seminary will present to the board of trustees at its March 2024 meeting the Annual Report on Information Security Programs to include all the required details. Person Responsible for Corrective Action Plan: Robert Riggs, Senior Vice President for Operations and Institutional Efficiency/COO Anticipated Date of Completion: December 31, 2023

View Audit 2132

Finding 1063 (2023-001)

Significant Deficiency 2023

Cgh Medical Center

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

COVID-19 Provider Relief Funding and American Rescue Plan Rural Distribution Recommendation: We recommend the Medical Center design controls to ensure that lost revenues are reported in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement wi...

COVID-19 Provider Relief Funding and American Rescue Plan Rural Distribution Recommendation: We recommend the Medical Center design controls to ensure that lost revenues are reported in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has identified that the Medical Center has more than a sufficient amount of lost revenues related to COVID-19 to offset this difference. Action taken in response to finding: The Medical Center will ensure that controls are put into place to report lost revenues in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Megan Shank, DOF. Planned completion date for corrective action plan: February 1, 2024

View Audit 2032

Finding 1046 (2023-001)

Significant Deficiency 2023

Erskine College

SC

Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act Planned Corrective Action: 1. Erskine College will review all vendors who have access to personal identifiable information on an annual basis in addition to contract initiation. Erskine College will review vendors to make sure they are following Graham Leach Bliley Act standar...

Gramm-Leach-Bliley Act Planned Corrective Action: 1. Erskine College will review all vendors who have access to personal identifiable information on an annual basis in addition to contract initiation. Erskine College will review vendors to make sure they are following Graham Leach Bliley Act standards. Erskine College IT department will maintain a list of all active vendors and access levels of such vendors. 2. An annual security report will be generated, written, and presented to our Board of Trustees on an annual basis moving forward. This report will be generated by the Information Technology department and will be submitted to the Vice President of Operations to report at the Board of Trustees meeting. 3. Erskine College will update our Information Security Program to address the components from 16 CFR 314.3 and 16 CFR 314.4 and have a new version approved by our Board of Trustees. Person Responsible for Corrective Action Plan: Stephanie Hudson. Director of Information Technology Anticipated Date of Completion: End of quarter 1, 2023

View Audit 2011

Finding 985 (2023-002)

Significant Deficiency 2023

Lawrence Public Schools

MI

Internal Control / Segregation of Duties Significant Deficiency Special Tests & Provisions

All capital and repair project requests for proposals shall explicitly express language regarding Davis-Beacon / Prevailing Wage. The process for awarding bids (rubric) and contracts will be adjusted to include a section which references prevailing wage. Superintendent will continue working with t...

All capital and repair project requests for proposals shall explicitly express language regarding Davis-Beacon / Prevailing Wage. The process for awarding bids (rubric) and contracts will be adjusted to include a section which references prevailing wage. Superintendent will continue working with the current vendor to gain assurances that prevailing wages were offered for labor on the FY 2023 project.

View Audit 1863

Finding 954 (2023-003)

Significant Deficiency 2023

Bullock Creek School District

MI

School Nutrition Programs Cash Management Eligibility

October 24, 2023 Finding Number: 2023-003 – Significant Deficiency in Internal Control – Eligibility Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff. Responsible Person: Kim Gagne – Director of Food Service Imple...

October 24, 2023 Finding Number: 2023-003 – Significant Deficiency in Internal Control – Eligibility Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff. Responsible Person: Kim Gagne – Director of Food Service Implementation Date: 10-24-2023 This year we have a 2-person checking system, Kim Gagne initially completes the applications with a signature and Jody King double checks every application for errors and oversites and adds her signature also. Both have been through the MDE training on the applications and the required information they need. Sincerely, Stephen Grubaugh Director of Business Services

View Audit 1794

Finding 949 (2023-002)

Significant Deficiency 2023

Bullock Creek School District

MI

School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

October 24, 2023 Finding Number: 2023-002 – Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews Condition: An on-site review was not completed for all sites in which lunches were served. Responsible Person: Kim Gagne – Director of Food Service Implementation Date: 10-2...

October 24, 2023 Finding Number: 2023-002 – Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews Condition: An on-site review was not completed for all sites in which lunches were served. Responsible Person: Kim Gagne – Director of Food Service Implementation Date: 10-24-2023 On-site reviews for Lunch and Breakfast are mapped out on the calendar to have completed by Kim Gagne before the due date of Feb 1st, for all 5 schools. This time line will give the time to make sure deficiencies are addressed and corrected. Sincerely, Stephen Grubaugh Director of Business Services

View Audit 1794

Finding 925 (2023-002)

Significant Deficiency 2023

Kenowa Hills Public Schools

MI

Questioned Costs Subrecipient Monitoring School Nutrition Programs

Kenowa Hills Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2023. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2023 District Contact Person: John Gilchrist, Director of Fina...

Kenowa Hills Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2023. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2023 District Contact Person: John Gilchrist, Director of Finance The findings from the June 30, 2023 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Financial Statement Audit Finding 2023-001 Considered a material weakness Recommendation: The District should ensure that reconciliations are completed in a timely manner in order to correct any potential errors sooner. Action to be Taken: Management agrees with the finding and we are in the process of developing a plan as recommended. Finding – Federal Award Findings and Question Costs Finding 2023-002 Considered a significant deficiency Recommendation: The District should thoroughly train staff on their responsibilities for how to properly count meals served to ensure accurate record keeping. Action to be Taken: Management agrees with the finding and has implemented procedures to thoroughly train staff on how to accurately count meals and maintain records.

View Audit 1755 Questioned Costs: $1

Finding 907 (2023-001)

Significant Deficiency 2023

John Brown University and Affiliates

AR

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

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: A new administrative withdrawal procedure has been created to ensure that Title IV is both timely and accurately returned to the Federal Government in the case of an official / unofficial withdrawal from the universit...

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: A new administrative withdrawal procedure has been created to ensure that Title IV is both timely and accurately returned to the Federal Government in the case of an official / unofficial withdrawal from the university. A shared Office365 document was created to track the number of days in each segment of the withdrawal process. The Student Financial Services (SFS) Representative initiates the process upon notification of withdrawal from the Registrar. Appropriate documentation is gathered at the time of withdrawal to establish the correct timeline for the potential return of Title IV funds. The SFS Representative then determines if an R2T4 calculation is required. If an R2T4 calculation is required, the SFS Representative will assign the task to the Student Loan Processor or the Director of Student Financial Services. The Student Loan Processor and Director of Student Financial Services will use Microsoft Outlook, as prompted by the shared Office365 document, to assign “due dates” for both the R2T4 calculation as well as the return of funds to COD to ensure compliance. The Director of Student Financial Services and the Chief Student Finance Officer will perform a weekly review of the shared Office365 document to confirm the accuracy of R2T4 calculations and the required timeline of the return of Title IV funds. A secondary review by a financial aid representative with the appropriate level of experience will ensure that internal controls over such processes can operate effectively and achieve compliance. Person Responsible for Corrective Action Plan: David Burney, Chief Student Finance Officer Anticipated Date of Completion: Implemented August 21, 2023

View Audit 1692

Finding 863 (2023-002)

Significant Deficiency 2023

Graceland University and Subsidiary

IA

Questioned Costs Student Financial Aid Special Tests & Provisions

Corrective Action Plan 2023-002: The University concurs with the finding and has provided corrective action through correcting the identified errors and adding additional review of the R2T4 calculations. Anticipated Completion Date: June 2023 Contact Person: Reta George, Director of Student Financ...

Corrective Action Plan 2023-002: The University concurs with the finding and has provided corrective action through correcting the identified errors and adding additional review of the R2T4 calculations. Anticipated Completion Date: June 2023 Contact Person: Reta George, Director of Student Financial Services

View Audit 1640 Questioned Costs: $1

Finding 777 (2023-001)

Significant Deficiency 2023

Pennington County Housing and Redevelopment Commission

SD

HUD Housing Programs Reporting Significant Deficiency

Section 8 Housing Choice Vouchers AL #14.871 Significant Deficiency Internal Control Over Compliance Incorrect Voucher Payment Standards 2023-001 Condition: The Commission enters approved voucher payment standards into their property management software, which automatically populates default values...

Section 8 Housing Choice Vouchers AL #14.871 Significant Deficiency Internal Control Over Compliance Incorrect Voucher Payment Standards 2023-001 Condition: The Commission enters approved voucher payment standards into their property management software, which automatically populates default values in tenant certifications. Caseworkers have had the ability to override default values for the number of bedrooms exceeding the defaults entered. During audit fieldwork, we identified five instances of overrides not being applied correctly to tenants, which caused errors in housing assistant payment (HAP) calculations. Criteria: Overrides should be verified prior to calculating HAP. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend implementing an internal control for approval of any system override to ensure they are appropriately applied. Management’s Response: Management has restricted caseworker’s rights to be able to override the default values for Voucher Payment Standards. Anticipated Completion Date: Rights were restricted in June 2023.

View Audit 1490

Finding 776 (2023-001)

Significant Deficiency 2023

Benet Place South

MN

Questioned Costs HUD Housing Programs Significant Deficiency

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development Benet Place respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs ...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development Benet Place respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2023-001 Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Management should implement a process to ensure the required monthly deposits into the replacement reserve is in accordance with form HUD-9250. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Project made a deposit to correct the deficiency in the replacement reserve on August 31, 2023. Name(s) of the contact person(s) responsible for corrective action: Melissa Binnall Planned completion date for corrective action plan: August 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Melissa Binnall at 320-251-2700 Ext: 51313

View Audit 1483 Questioned Costs: $1

Corrective Action Plans

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