Corrective Action Plans

Finding 370310 (2023-002)

Significant Deficiency 2023

AZ

Reporting Significant Deficiency

Finding Number: 2023-002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Priscine Jones, Business Manager Anticipated Completion Date: The Business Manager will work with the Federal Programs Director to ensure that categorie...

Finding Number: 2023-002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Priscine Jones, Business Manager Anticipated Completion Date: The Business Manager will work with the Federal Programs Director to ensure that categories of expenses are correctly reported on the next ESSER reporting cycle. The Business Manager will work with the Federal Programs Director effective immediately January 18, 2024 to obtain correct funding codes in writing. Planned Corrective Action: The Business Manager and Federal Programs Director worked with ADE ESSER grants program staff, and the Arizona Auditor General’s office on ESSER and COVID Reporting. When we completed the initial ESSER reports, we did not understand from guidance that we were supposed to match the categories of expenditures we were reporting to the Accounts Payable Expense reports used for reimbursement requests. We had been reporting based on actual expenditures to date, not the snapshots for the given window of time represented by the Accounts Payable Expense reports used for reimbursement requests. For the most recent reporting cycle, we did gain a clear understanding of the expectations for these reports we are supposed to match to. We do carefully monitor expenditures to ensure that they are aligned to our grant and allowable uses for our ESSER funds. Now that we understand which reports we have to match to, we will be able to match the categories of expenditures to the Accounts Payable Expense reports accurately. Currently, The District has expended ESSER I and II completely. We only have ESSER III to report on which will simplify the ESSER reporting requirements to the Arizona Department of Education. In regard to ESSER I & II salary and benefits expenditures, the District had retention stipends written into both ESSER II and III for specified years and recruitment stipends written only in ESSER III. A misunderstanding caused a payment to be posted to the wrong grant. Upon discovery and to process the correction, the District executed a journal entry to assign the expense to the right grant. In the meantime, we had already processed a reimbursement request for the original and erroneously posted expense. This caused the financial reports to appear as if the expense occurred twice; once in F336 and once in F346 in the future, the Business Manager will get a written approval from the Federal Programs Director on which funds were approved for Recruitment and Retention payments and for specified years.

View Audit 291943

Finding 370305 (2023-001)

Significant Deficiency 2023

Chinle Unified School District No. 24

AZ

Special Tests & Provisions Procurement, Suspension & Debarment Significant Deficiency

Finding Number: 2023-001 Program Names/Assistance Listing Titles: Education Stabilization Fund, Impact Aid Assistance Listing Number: 84.425, 84.041 Contact Person: Priscine Jones, Business Manager Anticipated Completion Date: The Business Manager will work with the current construction vendor ...

Finding Number: 2023-001 Program Names/Assistance Listing Titles: Education Stabilization Fund, Impact Aid Assistance Listing Number: 84.425, 84.041 Contact Person: Priscine Jones, Business Manager Anticipated Completion Date: The Business Manager will work with the current construction vendor and have this reorganization be completed by February 29, 2024 and ensure the vendor turns in their payroll certifications. Planned Corrective Action: The District had started a corrective action plan in 2023 with the current construction vendor. In the past, the District would receive the payroll certifications by email. This method didn’t meet the requirements of the weekly payroll certifications. Therefore, the vendor moved forward to set-up links by project with vendor folders in the links. This was not well organized so, the District had to manually go through each folder to find updated payroll certifications. This method still didn’t meet the requirements of the weekly payroll certifications. As of January 18, 2024, the District has communicated in writing to the vendor about the organizational structure of the links and recommended a modification of folders from vendor to weeks. This request seems feasible since not all subcontractors will be on site through the duration of the project. This reorganization should be completed by February 29, 2024. In addition, the vendor was informed they need to ensure their subcontractors turn in their payroll certifications weekly.

View Audit 291943

Finding 370294 (2023-001)

Significant Deficiency 2023

Family Health Services of Erie County

OH

Eligibility Significant Deficiency Program Income

Finding Number: 2023-001 Anticipated Completion Date: May 2024 Responsible Contact Person: David Tatro, CEO Planned Corrective Action: The Organization provided 2,682 self-pay encounters to be audited for the year ended May 31, 2023. Out of the 2,682 self-pay encounters, 20 were identified for fu...

Finding Number: 2023-001 Anticipated Completion Date: May 2024 Responsible Contact Person: David Tatro, CEO Planned Corrective Action: The Organization provided 2,682 self-pay encounters to be audited for the year ended May 31, 2023. Out of the 2,682 self-pay encounters, 20 were identified for further review. Two self-pay accounts were identified with issues which resulted in this finding. The first issue was attributed to a patient inaccurately placed on a slide level, and the other patient account did not have an updated sliding fee scale application completed on file. This issue has been resolved as of November 2023 by reviewing all sliding fee scale applications for accuracy. The Organization will continue to monitor the sliding fee scale amounts applied to ensure ongoing compliance with the requirements. The Organization will review five sliding fee scale applications each week to ensure eligibility determination, billing and collection follows the Sliding Fee Discount Program. This will go through May 2024 with a reassessment at that point, based on the results of the internal review.

View Audit 291926

Finding 370261 (2023-002)

Significant Deficiency 2023

Ave Maria University, Inc. and Subsidiaries

FL

Subrecipient Monitoring Eligibility Reporting § 200.328 § 200.329

The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of ...

The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of each of the 48 pages) makes review before submission extremely difficult. There were literally hundreds of entries in this report, and there were three errors, each of which reflected information that was reported accurately in the quarterly reports posted on the University’s website. Despite the unfortunate design constraints, the University will endeavor to identify a practical way to conduct a review of the annual report before submission next spring. Anticipated Completion Date: Continuing Responsible Contact Person: Eugene L. Munin

View Audit 291876

Finding 370252 (2023-004)

Significant Deficiency 2023

Association House of Chicago

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

Action taken in response to finding: Management will ensure authorizations are reflected on monthly expenditure reports. Policies will be updated to include alternative methods of documenting review and approval, such as an email to keep on file with the calculation. Name of contact person responsib...

Action taken in response to finding: Management will ensure authorizations are reflected on monthly expenditure reports. Policies will be updated to include alternative methods of documenting review and approval, such as an email to keep on file with the calculation. Name of contact person responsible for corrective action: Juan Carlos Linares, President and CEO Planned completion date for corrective action plan: December 31, 2023

View Audit 291860

Finding 370251 (2023-003)

Significant Deficiency 2023

Association House of Chicago

IL

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

Action taken in response to finding: Management will develop and implement a process whereby payroll costs for staff are supported by a system of internal controls which will provide reasonable assurance that the charges are accurate, allowable, and properly allocated. Name of contact person respons...

Action taken in response to finding: Management will develop and implement a process whereby payroll costs for staff are supported by a system of internal controls which will provide reasonable assurance that the charges are accurate, allowable, and properly allocated. Name of contact person responsible for corrective action: Juan Carlos Linares, President and CEO Planned completion date for corrective action plan: December 31, 2023

View Audit 291860

Finding 370243 (2023-001)

Significant Deficiency 2023

Simpson Housing Services, Inc.

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Simpson management hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. Management believes their processes are prop...

Simpson management hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package in future years.

View Audit 291844

Finding 370240 (2023-002)

Significant Deficiency 2023

Lutheran Social Service of Minnesota and Affiliates

MN

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Chafee Education and Training Vouchers Program – Assistance Listing No.93.599 Recommendation: We recommend the Organization put procedures in place to retain documentation of supervisory approval of time and effort reports. Explanation of disagreement with audit finding: There is no disagreement wit...

Chafee Education and Training Vouchers Program – Assistance Listing No.93.599 Recommendation: We recommend the Organization put procedures in place to retain documentation of supervisory approval of time and effort reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procedures and systems will be adjusted to maintain report approval submissions, along with additional reviews to ensure that documentation is maintained. Name(s) of the contact person(s) responsible for corrective action: Drew Erickson, Controller Planned completion date for corrective action plan: 01/31/2024

View Audit 291833

Finding 370237 (2023-001)

Significant Deficiency 2023

Curry College

MA

Student Financial Aid Reporting Significant Deficiency

Finding 2023-001 Enrollment Reporting: Contact person(s) responsible for corrective action: Stephanny Elias, Associate Vice President of Financial Aid Robert Loconto, Director of Financial Aid June Koukol, Registrar Anticipated completion date:February 2024 Context and Corrective Action: In th...

Finding 2023-001 Enrollment Reporting: Contact person(s) responsible for corrective action: Stephanny Elias, Associate Vice President of Financial Aid Robert Loconto, Director of Financial Aid June Koukol, Registrar Anticipated completion date:February 2024 Context and Corrective Action: In the final Spring 2023 enrollment certification to the National Student Clearinghouse (NSC), 11 students were identified not having been reported as graduated to NSC. Six of these students were brought to the attention of the Registrar’s Office by the Auditors in December 2023/January 2024. An internal review by the Registrar on January 22, 2024 revealed five additional students. The separate DegreeVerify transmission, which serves as a backup process and updates the graduation status for any student who did not get coded as such via the NSC enrollment transmission, also did not generate a graduated status for these students. The Registrar’s Office has concluded that this is the result of an error within the SOPLCCV Banner process when it was run for these students. This process is run during degree conferral and aligns curriculum information between the student’s academic record and the degree conferral record. The SOPLCCV process didn’t produce the intended result for the impacted students, and their degree records in Banner were manually updated to correct discrepancies that would normally be updated via the process. Unbeknownst at the time was that the initial discrepancy and subsequent manual update impacted the reporting of the degree conferral to NSC in the relevant transmission, due to a data mismatch between NSC’s curriculum information and the degree conferral information. The December 2023 degree conferral has since taken place, and the Registrar’s Office confirmed that the SOPLCCV process worked properly for all December graduates. The Registrar’s Office also manually checked each December graduate in NSC on January 22, 2024 and confirmed that all 56 December graduates with Fall 2023 enrollment were reported appropriately to NSC as graduated in the December degree transmission. The Registrar’s Office is consulting with Curry College ITS to develop a report to consolidate and display data from the text files generated via the Banner NSC transmission into a readable Excel format, to easily check and identify graduates and how they are being reported to NSC in the transmission. In the interim, the Registrar’s Office will continue to manually check each graduate in the NSC degree file to confirm that degree conferral is reported appropriately to NSC. This review will take place within two weeks of degree conferral, after the degree transmission has been processed by NSC.

View Audit 291830

Finding 370236 (2023-001)

Significant Deficiency 2023

Southeastern Community Action Partnership, Inc.

NC

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding: 2023-001 Name of Contact Person: Tiffany Anthony, Housing Director Corrective Action Plan: The PHA will implement procedures to ensure that all unit inspections and re-inspections are performed in a timely manner. Proposed Completion Date: Immediately

View Audit 291827

Finding 370217 (2023-002)

Significant Deficiency 2023

Woodbury University

CA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Date: November 11, 2023 From: Verletta Jackson, Registrar To: Moss Adams Subject: Finding 2023-002 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Item: Finding 2023-002 Special Tests and Provisions Enrollment Reporting: Significant Def...

Date: November 11, 2023 From: Verletta Jackson, Registrar To: Moss Adams Subject: Finding 2023-002 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Item: Finding 2023-002 Special Tests and Provisions Enrollment Reporting: Significant Deficiency In Internal Control Over Compliance. Corrective Action: The University has updated the status of all students in our latest batch send. That includes and is not limited to all students selected In the Single Audit. Steps/Policies Implemented to avert problem: The process for reporting information to NSLDS through the Clearinghouse works efficiently. The problem in this case, is that the University has always had two individuals with access to the upload data into the Clearinghouse. When one of the individuals responsible for uploading's position was eliminated, authorization was not given to anyone else as a backup. So, when the then Registrar resigned, no one on-site was authorized to upload the already prepared "send". That issue has been resolved and there will always be, once again, two individuals with access to upload. Although the process to resolve this Issue was extremely timely, permission to access the Clearinghouse site was eventually provided. Contact Person: The Registrar, Verletta Jackson is the responsible person. Her contact information is, Verletta Jackson, email Verletta.Jackson@woodbury.edu, phone 818 252 5277. Anticipated Completion Date: Completed as of 10.15.2023

View Audit 291795

Finding 370216 (2023-002)

Significant Deficiency 2023

Lewis-Clark State College

ID

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

Student Financial Aid Cluster: Federal Perkins Loan Program – Assistance Listing No. 84.038 Recommendation: We recommend the college implement a checklist to reference to ensure all required elements of the Perkins loan records are retained as required. Explanation of disagreement with audit find...

Student Financial Aid Cluster: Federal Perkins Loan Program – Assistance Listing No. 84.038 Recommendation: We recommend the college implement a checklist to reference to ensure all required elements of the Perkins loan records are retained as required. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reports from third-party servicer will be reviewed monthly and notifications of paid in full will be processed per requirements. A copy of the promissory note stamped paid in full will be retained according to recordkeeping requirements. Name(s) of the contact person(s) responsible for corrective action: Laura Hughes Planned completion date for a corrective action plan: Immediate Implementation

View Audit 291793

Finding 370200 (2023-002)

Significant Deficiency 2023

Independent School District No.15

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER (INCLUDING COVID-19 FUNDING) – FEDERAL ALN 84.027 AND 84.173 2023-002 Internal Control Over Compliance With Federal Suspension and...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER (INCLUDING COVID-19 FUNDING) – FEDERAL ALN 84.027 AND 84.173 2023-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Summary of Finding Criteria – 2 CFR § 180 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the special education cluster. Condition – The District did not have sufficient controls or documentation in place within its special education cluster to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District will review its policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible – The District’s Director of Business Services, Ron Meyer. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – There is no disagreement with the finding. Plan to Monitor – The District’s Director of Business Services, Ron Meyer, will ensure appropriate controls are in place to verify that any vendor with which the District contracts for federal program goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 291778

Finding 370198 (2023-001)

Significant Deficiency 2023

Multicultural Learning Center

CA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.514

The Center became aware of a discrepancy between the annual ESSER financial reporting and the quarterly reports during the audit. While the quarterly reports to the CDE were accurately reported and expenditures accurately recorded, the annual performance report was created manually, and reported ful...

The Center became aware of a discrepancy between the annual ESSER financial reporting and the quarterly reports during the audit. While the quarterly reports to the CDE were accurately reported and expenditures accurately recorded, the annual performance report was created manually, and reported full allocations per fund, in error during 2023 by the Center’s back-office service providers without review from Center’s management. Upon the Center’s communication with the CDE, the CDE has notified that “according to the U.S. Department of Education for ESSER Annual Reporting, there will be an opportunity to correct the Year 3 report that was submitted in March of 2023. The U.S. Department of Education requires that we submit Year 4 data to them first. This data will be collected in March of 2024. At that time, the LEA should report to the best of their ability, based on the previously reported expenditures. Depending on the previous amount reported, this may mean the LEA is not yet able to fully report applicable expenditures. This will be corrected later. Following the initial Year 4 submission, the U.S. Department of Education will allow for a Year 3 correction period. At this time, the LEA will be able to correct the Year 3 report. Finally, there will be a Year 4 correction period. This correction period will be based on any changes reported during the Year 3 correction period, to allow for a final true up of Year 4 reporting based on actual expenditures.” Therefore, the correction will be made in March of 2024. In the future, the Center’s back-office service providers will be utilizing a stricter rule for cross-checking reports, and will send reports (quarterly and annual) to the Center for a third review before submitting. The Center will also make the correction in March of 2024 per the CDE’s and U.S. Department of Education direction.

View Audit 291776

Finding 370195 (2023-005)

Significant Deficiency 2023

Phoenix Elementary School District No. 1

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The District will review its internal control procedures over federal programs to ensure purchase orders and maintained to support the authorization of purchases before the goods or services are purchased.

View Audit 291755

Finding 370186 (2023-006)

Significant Deficiency 2023

Clarke University of Dubuque, Iowa

IA

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303

COVID‐19 Higher Education Emergency Relief Funds – Institution Share Department of Education Federal Financial Assistance Listing #84.425F Activities Allowed or Unallowed and Allowable Costs/Costs Principles Significant Deficiency in Internal Control Finding Summary: The University’s calculated lo...

COVID‐19 Higher Education Emergency Relief Funds – Institution Share Department of Education Federal Financial Assistance Listing #84.425F Activities Allowed or Unallowed and Allowable Costs/Costs Principles Significant Deficiency in Internal Control Finding Summary: The University’s calculated lost revenue was based on average credit hours per semester prior to COVID-19 as compared to fiscal years 2020, 2021 and 2022. There was a formula error in the credit hours used during COVID-19 resulting in an understated amount of lost revenue from the intended methodology. Responsible Individuals: Tami Lansing, Controller Corrective Action Plan: The calculation underwent a review, yet the error eluded detection during the review. In any future COVID-19 lost revenue calculations, we will exercise more detailed scrutiny. The University was constrained by a predetermined threshold for lost revenue, and we had already surpassed that limit. The miscalculation, had it not been overlooked, would have only inflated that amount. It is important to note that the University intentionally approached lost revenue calculations with a conservative basis. Anticipated Completion Date: August 10, 2023

View Audit 291731

Finding 370183 (2023-005)

Significant Deficiency 2023

Clarke University of Dubuque, Iowa

IA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.268 Federal Direct Student Loans 2022/2023 P268K211430 Federal Financial Assistance Listing #84.063 Federal Pell Grant Program 2022/2023 P063P201430 Special Tests & Provisions: Enrollment...

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.268 Federal Direct Student Loans 2022/2023 P268K211430 Federal Financial Assistance Listing #84.063 Federal Pell Grant Program 2022/2023 P063P201430 Special Tests & Provisions: Enrollment Reporting Significant Deficiency in Internal Control and Noncompliance Finding Summary: One instance was noted where the enrollment status reported to the National Student Clearing House was not the same as the student’s actual enrollment status. Responsible Individuals: Robert Hoover, Director of Financial Aid and Kristi Bagstad, Registrar, Registrar’s Office Corrective Action Plan: The Registrar’s office will review clearing house batch errors reports and the Financial Aid office will conduct quality sampling once a semester. Anticipated Completion Date: Commenced December 1, 2023

View Audit 291731

Finding 370180 (2023-004)

Significant Deficiency 2023

Clarke University of Dubuque, Iowa

IA

Special Tests & Provisions Student Financial Aid Significant Deficiency

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans 2022/2023 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program 2022/2023 P063P201430 Special Tests & Provisions: ...

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans 2022/2023 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program 2022/2023 P063P201430 Special Tests & Provisions: Verification Significant Deficiency in Internal Control over Compliance Finding Summary: Four instances were identified where there was no documented control over student verification. Responsible Individuals: Robert Hoover, Director of Financial Aid and Sylma Fernandez, Assistant Director of Financial Aid Corrective Action Plan: With the recent filling of vacant positions, newer staff were being trained on these processes. As such, multiple reviews were occurring simultaneously and were not documented in their usual manner as they would occur outside phases of training. Now that staff have been trained, review processes are being documented to enhance the visibility of control practices. Anticipated Completion Date: Commenced November 1, 2023

View Audit 291731

Finding 370175 (2023-002)

Significant Deficiency 2023

Clarke University of Dubuque, Iowa

IA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.038 Federal Perkins Loan Program & #84.033 Work-Study Program 2022/2023 P063P201430 - 2021/2022 Finding Summary: Certain amounts within the FISAP filed during fiscal year 2022 FISAP were ...

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.038 Federal Perkins Loan Program & #84.033 Work-Study Program 2022/2023 P063P201430 - 2021/2022 Finding Summary: Certain amounts within the FISAP filed during fiscal year 2022 FISAP were reported incorrectly in Part III, Section B, Line 13 and in Part VI, Section A, Lines 1-23 columns e & f. Responsible Individuals: Robert Hoover, Director of Financial Aid and Deb Theill, Student Accounts Loan Coordinator Corrective Action Plan: The Financial Aid and Loan offices will obtain review from a non preparer of the FISAP report before submittal. Anticipated Completion Date: Tami Lansing did an initial review on 10/16/2023, another review will also be performed before May 1, 2024.

View Audit 291731

Finding 370164 (2023-002)

Significant Deficiency 2023

University of Louisville

KY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Education 2023-002 Student Financial Assistance Cluster: Assistance Listing No. 84.007, 84.063, 84.268, 84.379, 84.033 UNIVERSITY OF LOUISVILLE CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Recommendation: We recommen...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Education 2023-002 Student Financial Assistance Cluster: Assistance Listing No. 84.007, 84.063, 84.268, 84.379, 84.033 UNIVERSITY OF LOUISVILLE CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Recommendation: We recommend that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The original guidance for missing or incorrect social security number from the Clearinghouse was to reach out to the student and obtain proof of the social security number or enter the student into the system without a social security number. The student was entered without using a social security number and this issue was not resolved. The University’s Registrar’s Office has inquired about this issue and have since been provided updated guidance on how to rectify the occurrence of such. The new guidance provided has already been implemented by the Registrar’s Office. The new guidance from the National Student Clearinghouse allows for a student’s information to be entered with the social security number supplied when registering and add enrollment information. Going forward, this missing information will not preclude a student from being reported. Name(s) of the contact person(s) responsible for corrective action: Chris Goodman Planned completion date for corrective action plan: Implemented 09/28/2023 If the U.S. Department of Education has questions regarding this plan, please call Beverly Santamouris at (502) 852-6272.

View Audit 291699

Finding 370133 (2023-001)

Significant Deficiency 2023

West Babylon Union Free School District

NY

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.430

Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) A...

Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing No. 84.425U Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries, wages and other forms of compensation must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs), timesheets, or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District inadvertently charged resource officers payroll costs to a federal grant, however, it was determined that these payroll costs were not budgeted in the federal grant and should not have been charged to the federal grant. Planned Corrective Action: The District implemented a new summer program utilizing federal grant funds approved by the NYSED. The District charged resource officers payroll costs that occurred during the scheduled approved summer program, however it was determined that these payroll costs were not budgeted in the federal grant, per the FS-10. Since the grant funding period of this grant is still open, the District contacted NYSED to determine the necessary course of action to rectify this matter. It was determined that the District will prepare and submit an FS-10A amending the original FS-10, to include the resource officer’s payroll costs in the grant as it relates to the approved summer program. In addition, the District will review its internal review procedures to ensure that payroll costs charged to federal grants are supported by the proper documentation for each employee and are allowable per the approved budget of the federal grant. The FS-10A will be prepared and filed prior to the June 30, 2024 by the Assistant Superintendent for Curriculum. Responsible Contact Person: Denise Gillis Assistant Superintendent for Finance & Operations West Babylon Union Free School District 200 Old Farmingdale Road West Babylon, NY 11704 Anticipated Completion Date: June 30, 2024

View Audit 291652

Finding 370118 (2023-001)

Significant Deficiency 2023

Coquille Valley Hospital District

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Provider Relief Fund Program – CFDA 93.498 Recommendation: CLA recommends the Health System perform review procedures over reporting expenses in a timely manner, so expenses are accurately reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...

Provider Relief Fund Program – CFDA 93.498 Recommendation: CLA recommends the Health System perform review procedures over reporting expenses in a timely manner, so expenses are accurately reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Health System have input of information reviewed before it is submitted. After being filled out the preparer will have another review the inputs before submitting. Name(s) of the contact person(s) responsible for corrective action: Michelle Reyna and Jennifer Stine Planned completion date for corrective action plan: March 31, 2024 If there are any questions regarding this plan, please call Michelle Reyna at (541) 396- 1067.

View Audit 291628

Finding 370050 (2023-001)

Significant Deficiency 2023

Lawrence University of Wisconsin

WI

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

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that management review the process for ensuring the accuracy of the program effective date for students with changes in status within the NSLDS system. Explanation of disagreement with audit fin...

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that management review the process for ensuring the accuracy of the program effective date for students with changes in status within the NSLDS system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The registrar’s office worked with Technology Services to review the National Student Clearinghouse data extract from Banner for the applicable term. Although the file aligned with previous submissions to National Student Clearinghouse, a fix was made for the Lawrence custom extract. The midyear 2023 grad file was run against the updated code and the extract looks as the auditors would expect. This should result in a program effective date equivalent to end date of student's final term for all Lawrence graduates in future submissions. Name of the contact person responsible for corrective action: Angi Long, Registrar Planned completion date for corrective action plan: 2/1/2024

View Audit 291560

Finding 370000 (2023-004)

Significant Deficiency 2023

Big Brothers Big Sisters of Colorado, Inc.

CO

Subrecipient Monitoring Significant Deficiency

BBBSC is in the process of updating subgrantee monitoring control procedures necessary to ensure the highest level of transparency and accountability, and to avoid any potential misuse of grant funds. Annual review of subgrantee activities by BBBSC will be documented in a permanent file.

View Audit 291540

Finding 369994 (2023-001)

Significant Deficiency 2023

The Haven

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

2023-001 Inaccurate information reported Revenue was overstated on Quarter 4 Deliverable FN-403 for SUBG profit corridor report. The final general ledger of October 26, 2023 did not tie to the profit corridor report submitted on October 16, 2023, as prepared by Cynthia Duncan and approved by Aim...

2023-001 Inaccurate information reported Revenue was overstated on Quarter 4 Deliverable FN-403 for SUBG profit corridor report. The final general ledger of October 26, 2023 did not tie to the profit corridor report submitted on October 16, 2023, as prepared by Cynthia Duncan and approved by Aimee Graves. The Profit corridor on the original report was -1%. A corrected report was submitted on November 09, 2023, by Cynthia Duncan and approved by Aimee Graves. The corrected profit corridor was -3%. The Deliverable should not be filed until the general ledger is finalized.

View Audit 291529

Corrective Action Plans

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