Corrective Action Plans

Finding 48887 (2022-001)

Significant Deficiency 2022

NY

Reporting Subrecipient Monitoring Cash Management

Reporting 2022-001 Significant Deficiency in Internal Control over Compliance Condition/context: During our audit of the School's major programs, we detected certain deficiencies in internal control over compliance. The School submitted vouchers for September 2021 and October 2021 late. The submissi...

Reporting 2022-001 Significant Deficiency in Internal Control over Compliance Condition/context: During our audit of the School's major programs, we detected certain deficiencies in internal control over compliance. The School submitted vouchers for September 2021 and October 2021 late. The submission exceeded the required 60 days following the last day of the month covered by the claim. The September 2021 voucher could not be accessed and verified by auditors. Auditors? Recommendation: Management should maintain a checklist of all specific due dates associated with Uniform Guidance (?UG?) compliance, including credential renewals, voucher submissions, UG report due date, and other reporting requirements. Management?s Response: Management is aware of the reporting deadlines associated with voucher claims. Unfortunately, a staff member left the Organization and failed to file the annual renewal report, which resulted in the Organization being locked out of the vouchering system. The Organization immediately filed to renew but due to the time it took for the renewal process the September and October vouchers were filed beyond the reporting deadline. This has been rectified and procedures have been implemented whereby the Organization CFO reviews the renewal application to ensure timely filing.

View Audit 47308

Finding 48829 (2022-002)

Significant Deficiency 2022

Intrahealth International, Inc,

NC

Reporting Significant Deficiency

Finding 2022-002: Financial Reporting Name of Responsible Official: [Nikolos Oakley, CFAO] Anticipated Completion Date: [June 30, 2023] Condition: The data collection form for the year ended June 30, 2022, was not filed within 9 months of year-end. Cause: Timing of audit and audit adjustments identi...

Finding 2022-002: Financial Reporting Name of Responsible Official: [Nikolos Oakley, CFAO] Anticipated Completion Date: [June 30, 2023] Condition: The data collection form for the year ended June 30, 2022, was not filed within 9 months of year-end. Cause: Timing of audit and audit adjustments identified prevented the finalization of the audit within 9 months of year-end. Effect: The data collection form was not filed timely. Views of Responsible Officials and Planned Corrective Action: Management have implemented procedures to collect data internally in a timely manner so that the timing of audit and audit will not be delayed and so that the required data collection form can be submitted within 9 months of year-end.

View Audit 48231

Finding 48828 (2022-001)

Significant Deficiency 2022

Hood College of Frederick, Maryland and Affiliates

MD

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

Finding 2022-001 Special Tests and Provisions ? Direct Loan Reconciliations Condition: During fiscal 2022, the College performed a reconciliation of disbursement records in COD to the institution?s records prior to initiating Direct Loan Program draws in the G5 system. However, there was no evide...

Finding 2022-001 Special Tests and Provisions ? Direct Loan Reconciliations Condition: During fiscal 2022, the College performed a reconciliation of disbursement records in COD to the institution?s records prior to initiating Direct Loan Program draws in the G5 system. However, there was no evidence that the monthly reconciliation of the SAS to the institutions records was performed. Corrective Action Planned: The Accounting office will continue to perform detailed reconciliations of the Financial Aid system (PowerFaids) to the Billing System (PowerCampus) and the General Ledger (Great Plains) prior to initiating the Direct Loan Program draws in the G5 system on a monthly basis. The Accounting office will provide the Financial Aid office the detailed student record files used in their monthly reconciliations. The Financial Aid office will then reconcile the SAS report to those records on a monthly basis. Anticipated Completion Date: June 30, 2023 for Fiscal Year 2023 Name of Contact Persons Responsible for the Plan: Christine Sneeringer, Controller and Sarah Mariner, Director of Financial Aid.

View Audit 48230

Finding 48761 (2022-001)

Significant Deficiency 2022

City of Deer River

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-001 Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide appropriate oversight. Such oversight could include review of all federal activity and posting of receipts and disbursements. In addition, any proposed adjusting journal en...

2022-001 Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide appropriate oversight. Such oversight could include review of all federal activity and posting of receipts and disbursements. In addition, any proposed adjusting journal entries should have additional oversight duties performed and documented. Action taken: The City is cognizant of the issue and continues to monitor the situation.

View Audit 52436

Finding 48715 (2022-001)

Significant Deficiency 2022

Carmel Unified School District

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs

Views of responsible officials and planned corrective actions: The District will implement procedures in the 22-23 fiscal year to correct this compliance issue. District staff will follow procedures to verify that the District is not using vendors who are either suspended or debarred by the federal ...

Views of responsible officials and planned corrective actions: The District will implement procedures in the 22-23 fiscal year to correct this compliance issue. District staff will follow procedures to verify that the District is not using vendors who are either suspended or debarred by the federal government, using the SAM.gov website. The following language has been communicated to CUSD staff and added to the District?s Business Users Guidelines Document. To process a requisition using Federal Monies (resource codes 3000-5999), staff shall perform the following procedures: Non-federal entities are subject to the non-procurement debarment and suspension regulations. These regulations restrict awards, sub-awards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities (2 CFR 200.213). To check if a vendor is disbarred or suspended: a. Go to the website at www.sam.gov (you do not need to register). b. Verify the status of the vendor by performing the following: ? Click on the search records icon on the top left. ? Use the "quick search" box and enter the vendor's name (leave remaining classifications blank) c. Click search at the bottom of the web page. d. Print a copy of the search results including if results were not found. e. If the vendor is not debarred, note on the requisition and / or contract if applicable, that the vendor has been checked in the SAM system and is not debarred. Include a copy of the printed page with the requisition. f. If a vendor search produces no results, print the page and attach as supporting documentation to the requisition. Note on the requisition and / or contract is applicable that the vendor has been checked in the SAM system. ? The District is prohibited from doing business with a vendor or individual that is debarred or suspended.

View Audit 49464

Finding 48670 (2022-003)

Significant Deficiency 2022

Agate Housing and Services, Inc.

MN

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

2022-003 Payroll Rates Approval Documentation Federal Program ? Emergency Solutions Grants Program Assistance Listing # 14.231 Significant Deficiency Category of Finding ? Allowable Costs/Cost Principles Name of contact person ? Laura Straw, Director of Finance Corrective action ? Management ha...

2022-003 Payroll Rates Approval Documentation Federal Program ? Emergency Solutions Grants Program Assistance Listing # 14.231 Significant Deficiency Category of Finding ? Allowable Costs/Cost Principles Name of contact person ? Laura Straw, Director of Finance Corrective action ? Management has reviewed the current practice for approval of raises and are implementing a new payroll system that will have authorizations built into the software which will correct this issue. Completion date ? Management and the Board of Directors implemented the above as of December 25, 2022.

View Audit 48034

Finding 48665 (2022-005)

Significant Deficiency 2022

Port Edwards School District

WI

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

Elementary and Secondary School Emergency Relief Fund Wage Rate Requirements Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District implement controls for monitoring third party contractors when the contractors are responsible for comp...

Elementary and Secondary School Emergency Relief Fund Wage Rate Requirements Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District implement controls for monitoring third party contractors when the contractors are responsible for compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: District will obtain all the certified payroll information, confirm review by CESA or whoever the construction manager is and note on the copy of the invoice that certified payrolls for x dates were received by the District and kept in a project folder on the network drive. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing

View Audit 45473

Finding 48641 (2022-002)

Significant Deficiency 2022

Easter Seals New Jersey, Inc.

NJ

Subrecipient Monitoring Reporting Significant Deficiency

Audit Finding Reference: Finding 2022-002 Planned Corrective Action: Easter Seals New Jersey agrees with the auditor?s findings. We are establishing new procedures that will strengthen communication between Finance and Program staff and have adopted controls with regards to obtaining, providing, and...

Audit Finding Reference: Finding 2022-002 Planned Corrective Action: Easter Seals New Jersey agrees with the auditor?s findings. We are establishing new procedures that will strengthen communication between Finance and Program staff and have adopted controls with regards to obtaining, providing, and reporting subaward reporting requirements in accordance with 2 CFR Chapter 1, Part 170. Name of Contact Person: Aleisha Hart, Chief Financial Officer, ahart@nj.easterseals.com, 732-955-8374 Anticipated complete date: Summer of 2023

View Audit 42019

Finding 48605 (2022-009)

Significant Deficiency 2022

State of Ohio

OH

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.1

Corrective Action Plan: The following actions will be taken: ? Work with the Ohio Department of Rehabilitation and Correction to obtain more accurate incarceration dates. Currently we are not receiving the dates the claimant is incarcerated in a facility. We are currently receiving their expected ...

Corrective Action Plan: The following actions will be taken: ? Work with the Ohio Department of Rehabilitation and Correction to obtain more accurate incarceration dates. Currently we are not receiving the dates the claimant is incarcerated in a facility. We are currently receiving their expected release date which does not meet the needs of the office. ? We do not believe there is a need to work with the Department of Health as there has been no discrepancy with the accuracy of the data provided. ? We will create a process to create a weekly review file and save those results for review and evaluation purposes for both death and incarceration records. ? We will create a procedure to investigate the results of the death and incarceration files consistent with our existing procedures to investigate similar situations. Anticipated Completion Date for Corrective Action: January 2024 Contact Person Responsible for Corrective Action: Carl Prideau, Section Chief-BPC, Ohio Department of Job and Family Services 30 East Broad Street, 38th floor, Columbus OH 43215 Phone Number: 614-644-5164, E-Mail Address: Carl.Prideau@jfs.ohio.gov

View Audit 52604 Questioned Costs: $1

Finding 48600 (2022-001)

Significant Deficiency 2022

Chinle Unified School District No. 24

AZ

Procurement, Suspension & Debarment Special Tests & Provisions Significant Deficiency

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: Impact Aid Assistance Listing Number: 84.041 Contact Person: Priscine Jones, Business Manager Anticipated Completion Date: October 27, 2022 Planned Corrective Action: T...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: Impact Aid Assistance Listing Number: 84.041 Contact Person: Priscine Jones, Business Manager Anticipated Completion Date: October 27, 2022 Planned Corrective Action: The Business Manager corrected the information on the scope of work and asked the vendor to submit payroll certifications on October 27, 2022 before the vendor was paid the full amount. In addition, the Business Office revised their Business Operations Policies and Procedures Manual to include in the scope of work for any current and future projects that payroll certification be turned into the Business Office. Our current vendor was notified and we develop a process where time certification will be emailed in a link weekly to the Administrative Assistant and reviewed by the Business Manager weekly. Chinle Unified School District issued a PO in the amount of $30,000 for demolition of old federal building. The PO was issued on September 17, 2021 and paid in full on November 4, 2021. The District did not pay until the payroll certifications were turned into the Business Office which was on October 27, 2022. The original specifications did not mention following the Davis-Bacon Prevailing Wages which was an oversight on the District. In addition to the Davis Bacon requirements, the Business Manager did not know that 29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR part 215, Appendix A, Contract Provisions); 2 CFR part 176, subpart C; and 2 CFR section 200.326 asked for weekly payroll certification on any construction projects funded through federal funding.

View Audit 51621

Finding 48592 (2022-002)

Significant Deficiency 2022

Independent School District No. 622

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 ? FEDERAL ALN 84.027 AND 84.173 AND U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CORONAVIRUS ST...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER ? FEDERAL ALN 84.027 AND 84.173 AND U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? FEDERAL ALN 21.027 2022-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR ? 180 requires Independent School District No. 622 (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 and coronavirus state and local fiscal recovery funds federal programs. The District did not have sufficient controls in place within its special education cluster and coronavirus state and local fiscal recovery funds federal programs 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 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 Finance Supervisor, Janet Doman. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Finance Supervisor, Janet Doman, 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 47328

Finding 48498 (2022-001)

Significant Deficiency 2022

Powder River Conservation District

WY

Procurement, Suspension & Debarment Significant Deficiency § 200.326

2022-001 Uniformed Guidance Written Policies and Procedures - Significant Deficiency i. Contact Person Responsible for Action: District Manager Anita Bartlett ii. Corrective Action Planned: The Powder River Conservation District (PRCD) will create a written internal control policy that coincides wit...

2022-001 Uniformed Guidance Written Policies and Procedures - Significant Deficiency i. Contact Person Responsible for Action: District Manager Anita Bartlett ii. Corrective Action Planned: The Powder River Conservation District (PRCD) will create a written internal control policy that coincides with federal grant requirements and contains all Uniform Guidance regulations relating to Sams.gov debarment and suspension, Davis-Bacon Wage Requirements, and other internal controls. The PRCD will also insure that district employees receive proper training/education on these regulations. iii. Anticipated Completion Date: December 31, 2023.

View Audit 47009

Finding 48494 (2022-004)

Significant Deficiency 2022

State of Alabama

AL

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Finding Ref. No. 2022-004 Finding The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the "Transparency Act" that are codified in 2 CFR Part 170, requires recipients (i.e., direct recipients) of gran...

Finding Ref. No. 2022-004 Finding The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the "Transparency Act" that are codified in 2 CFR Part 170, requires recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Uniform Guidance, 2 CFR Part 200, Appendix XI Compliance Supplement, May 2022, requires the Alabama Emergency Management Agency to report applicable first-tier subawards and contracts information as required in the "Transparency Act". The Alabama Emergency Management Agency (EMA) failed to provide the requested subaward letters and FSRS reports containing key data elements for the sample population of fourteen (14) first-tier subawards. The Alabama Emergency Management Agency did not have procedures in place to ensure that applicable first-tier subaward information was reported to the FSRS, resulting in a failure to provide a full disclosure to the public of all entities or organizations receiving federal funds during fiscal year 2022. Recommendation The Alabama Emergency Management Agency (EMA) should develop, maintain, and implement effective procedures to ensure compliance with the Federal Funding Accountability and Transparency Act (FFATA). Response/Views: We agree with the finding. Corrective Action Planned: The AEMA Recovery Division has hired additional staff that is assigned the task of completing and submitting FFATA reporting for future grants and for the funding listed in the recent FEMA monitoring report. The newly hired employees are new to the emergency management profession and are completing the required new-hire training. Once their training is complete, they will start training on FFATA and begin working to correct the finding. Reason for the Recurrence: Due to limited staffing and the obligation of funding changing on the nineteen open federally declared disasters that contain several hundred applicants per disaster, the agency could not maintain the FFATA requirement. The Alabama Emergency Management Agency did not have procedures in place to ensure that applicable first-tier sub-award information was reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), failing to provide full disclosure to the public of all entities or organizations receiving federal funds during the fiscal year 2022. Our agency has amended procedures to ensure compliance and that applicable first-tier sub-award information is reported to the FSRS. Anticipated Completion Date: The goal is that significant progress can and will be made by the end of November. Contact Person(s): Craig Bolling, Director of Operations - Mission Support Email: craig.bolling@ema.alabama.gov Office: 205-280-2480 LaTonya Stephens, Director of Operations - Recovery Email: latonya.stephens@ema.alabama.gov Office: 205-280-2433

View Audit 41985

Finding 48483 (2022-008)

Significant Deficiency 2022

Community College of Beaver County

PA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-008: Improper HEERF Student Aid Portion Reporting ? Significant Deficiency and Noncompliance Condition: There were no student quarterly reports posted to the College's website for the quarters ending September 30, 2021, December 31, 2021, and March 31, 2022 and the institutional quarter...

Finding 2022-008: Improper HEERF Student Aid Portion Reporting ? Significant Deficiency and Noncompliance Condition: There were no student quarterly reports posted to the College's website for the quarters ending September 30, 2021, December 31, 2021, and March 31, 2022 and the institutional quarterly reports were posted late for the quarters ending September 30, 2021, December 31, 2021 and March 31, 2022. Responsible for the Plan: Kolt Codner, Chief of Staff, Executive Director CCBC Foundation, Advancement and Sponsored Programs Glenn Natali, Vice President of Finance, Operations, and Information Technology Planned completion date: June 30, 2023 Corrective Action Plan: To ensure compliance with HEERF Student Aid Reporting the Office of Advancement and Sponsored Programs will continue to develop all required quarterly and annual reports as requested by the Department of Education HEERF program office. ? Student Aid reporting will be developed by OASP and posted on all required PDF reporting forms and uploaded to the CARES Aid Reporting (https://www.ccbc.edu/cares-aid-reporting ) website as required. ? The Student Aid report will also be emailed to the program officer quarterly as required. ? Narrative at the top of the CARES Aid Reporting site (https://www.ccbc.edu/cares-aid-reporting) will be updated and prior period reports will be saved and posted at the bottom of the page. ? Each quarterly report will be developed and posted by the Executive Director of Advancement and Sponsored Programs ? Following the posting of reporting the Vice President of Finance will review and confirm timely and complete reporting to satisfy HEERF requirements.

View Audit 52943

Finding 48482 (2022-007)

Significant Deficiency 2022

Community College of Beaver County

PA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-007: Late Student Status Change Reporting ? Significant Deficiency and Noncompliance Condition and Context: The change in status for one of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a roster file within 60 days. Re...

Finding 2022-007: Late Student Status Change Reporting ? Significant Deficiency and Noncompliance Condition and Context: The change in status for one of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a roster file within 60 days. Responsible for the Plan: Janet Davidson, Director of Financial Aid Planned completion date: June 30, 2023 Corrective Action Plan: The Institution Research & Data Analyst currently has a process to ensure that status changes for enrolled and withdrawn students are completed in a timely manner. For students who graduated the process is slightly different. The graduation status change is currently populated through the degree transmission files. In some instances the process does not automatically update the student enrollment record and the college must complete an additional step to ensure the graduation date is reflected not only on the degree tab but also on the enrollment information. To ensure that this is completed in a timely manner we will implement the following procedures. ? The Student Records office will review all applications for graduation within two weeks of final grades being submitted. ? The Degree Verify file will be submitted no later than 25 days after the end of the term/the degree conferred date. ? Once the degree file has been submitted the Student Records office will follow up with the National Student Clearinghouse to review the G Not Applied report and updated individual student records where the degree file did not update the enrollment record to reflect the graduation date.

View Audit 52943

Finding 48474 (2022-001)

Significant Deficiency 2022

Kootenai Electric Cooperative, Inc.

ID

Allowable Costs / Cost Principles Period of Performance Cash Management § 200.303

Finding 2022-001 Federal Agency Name: Department of Homeland Security, State of Idaho Office of Emergency Management Program Name: Disaster Grants ? Public Assistance CFDA # 97.036 Finding Summary: Administrative labor costs were claimed for reimbursement that fell outside the period of performance...

Finding 2022-001 Federal Agency Name: Department of Homeland Security, State of Idaho Office of Emergency Management Program Name: Disaster Grants ? Public Assistance CFDA # 97.036 Finding Summary: Administrative labor costs were claimed for reimbursement that fell outside the period of performance of the federal award in two instances. In addition, one instance in which the Cooperative submitted a material cost for reimbursement that was not used in the project. Responsible Individuals: Reed Christensen Corrective Action Plan: Management revised its procedures to ensure a review of labor hours submitted in the future for FEMA-reimbursed projects in order to ensure the labor hours submitted fall more precisely within the Federally specified timeframe of the disaster declaration. As it concerns material cost reimbursements, in the future the work order will be reviewed and reconciled to the ?pick list? quantities. This has also been added to our FEMA-related work procedure. Anticipated Completion Date: March 30, 2023

View Audit 53569

Finding 48472 (2022-003)

Significant Deficiency 2022

The Chicago Bar Foundation

IL

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

2022-003 Procurement Recommendation: The Foundation should implement a procurement policy and procedure that includes the selection and documentation of procurement rationale and controls and oversight. This policy should be followed for all procurement transactions. Explanation of disagreement wit...

2022-003 Procurement Recommendation: The Foundation should implement a procurement policy and procedure that includes the selection and documentation of procurement rationale and controls and oversight. This policy should be followed for all procurement transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Foundation agrees with the recommendations of the auditors and has already prepared a draft procurement policy. Name of the contact person responsible for corrective action: Melanie MacBride, Associate Director for Grants & COO Planned completion date for corrective action plan: May 31, 2023

View Audit 53167

Finding 48433 (2022-005)

Significant Deficiency 2022

North Central University

MN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed b...

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: North Central will document in greater detail procedures of maintaining emergency funding. In addition, we will save all reporting in a shared and searchable location so in times of institutional employee turn-over access to reports and information can be available with ease. NCU will engage in the best practice of documenting approvals in a searchable way Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48432 (2022-004)

Significant Deficiency 2022

North Central University

MN

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency § 200.303

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend that the University document completion of approval and reviews. Views of responsible of...

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend that the University document completion of approval and reviews. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: : Student Financial Services has worked with a consultant from Ellucian Colleague to help us produce monthly reconciliation reports that are directly integrated with Common Origination and Disbursement (COD) System to remain complaint with our regulatory requirement. This action was implemented due to this finding and to ensure compliance in the future. This will provide the needed documentation and approvals for reconciliation. Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48431 (2022-003)

Significant Deficiency 2022

North Central University

MN

Student Financial Aid Reporting Significant Deficiency

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting statu...

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes and other enrollment information to NSLDS to ensure timely and accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: This finding is linked to the reporting errors that many schools seem to be experiencing with their clearinghouse program length reporting. While our program length for a bachelor?s degree is 60 months, the average completion time nationally is 5 years. In order to eliminate errors with aid eligibility, the Registrar set up an automated process that assigns the Anticipated Graduation Date for 5 years from the initial term of entry. NCU has followed this same process for the past 20 years, and it has never raised any concerns. This is a simple time-saving process that eliminates the need to update the Anticipated Graduation date manually for each student who does not graduate within 4 years prior to running the monthly enrollment reports for NSC. As a member of many national organizations, we continue to monitor this reporting challenge as a university to try to reconcile how to report program length for aid eligibility and program length for clearinghouse compliance. In addition, a quality check process is being developed to ensure graduation dates or enrollment timelines are reported accurately to NSLDS. This work is being completed in tandem with our Registrar?s Office who reports to NSLDS through the National Clearinghouse. Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48425 (2022-002)

Significant Deficiency 2022

City of Paramount

CA

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.329

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure ...

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure Interim and Project and Expenditure Reports are prepared in accordance with program requirements. Views of Responsible Officials and Corrective Action: We concur with the recommendation and will enhance internal controls to ensure that the Interim and Project and Expenditure Reports are prepared in accordance with program requirements. During this reporting period, there was no clear direction from the State on how to submit prior period corrections, so to achieve this action, City staff submitted a zero ?current expenditure? and then included the prior period adjustment in the cumulative total. Since the audit found that this was the wrong process and a deficiency in reporting, the City will reach out to the State for assistance in reporting prior period corrections. The City will ensure a thorough review prior to submitting to ensure the report is accurate. The City also encountered reporting difficulties for the quarter ending 6/30/2022 with entering vendor information. City staff contacted the State to request assistance, however the State was overwhelmed with requests from agencies state-wide and was not able to respond to the City?s request in a timely manner. The State was aware of the issues and had allowed Cities to submit their report late. The City has not had any issue subsequent to the 6/30/2022 report and has been submitting its report timely. Name of Responsible Person: Kim Sao, Finance Director Implementation Date: 6/30/2023

View Audit 47393

Finding 48406 (2022-008)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit fin...

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will implement a review process to ensure reports are reviewed before submission. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 48401 (2022-004)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Eligibility Significant Deficiency § 200.303

2022-004 Title I Grants to Educational Agencies Recommendation: School Corporation management should implement procedures and controls to ensure the required Title I templates are used and properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreeme...

2022-004 Title I Grants to Educational Agencies Recommendation: School Corporation management should implement procedures and controls to ensure the required Title I templates are used and properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will review the homelessness provisions of Title I and ensure documentation is retained to support the allocation. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 48393 (2022-001)

Significant Deficiency 2022

Cunningham Children's Home of Urbana, Il

IL

Reporting Cash Management Significant Deficiency

Trackers have been created to updated as expenses have been occurred to tie back to quarterly reports submitted. Quarterly reports and support will be reviewed by someone other than the preparer as well for assurance that figures are represented appropriately.

View Audit 50794

Finding 48391 (2022-003)

Significant Deficiency 2022

Zero to Three National Center for Infants, Toddlers, and Families

DC

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINANCIAL STATEMENT FINDING Finding No. 2022-002: Indirect Costs ? Significant Deficiency in Internal Control Over Financial Reporting Recommendation5 We recommend that ZERO TO THREE enhance its internal control policies to ensure indirect costs are calculated based on the most recent indirect cos...

FINANCIAL STATEMENT FINDING Finding No. 2022-002: Indirect Costs ? Significant Deficiency in Internal Control Over Financial Reporting Recommendation5 We recommend that ZERO TO THREE enhance its internal control policies to ensure indirect costs are calculated based on the most recent indirect cost rate agreement. Indirect costs should be billed at the lower of the negotiated rates or the actual charges. Action Taken ZERO TO THREE has recently undergone major technological upgrades involving multiple accounting systems. We received the NICRA letter with our new indirect cost rate eight months into the 2022 fiscal year. The late receipt of this letter, combined with challenges of our then antiquated accounting software, made it very difficult to retroactively apply the NICRA rate changes with consistent accuracy. Our new, robust accounting system, implemented October 1, 2022, is designed to easily handle these types of accounting changes going forward. Management is adjusting the cost reimbursements on the federal agreements to reflect the audit adjustment. Contact Person Responsible for Corrective Action Pia C. Valdivia, Chief Financial and Administrative Officer Expected Completion Date: March 31, 2023 FEDERAL AWARD FINDING Finding No. 2022-003: Indirect Costs ? Significant Deficiency in Internal Control Over Compliance ? Assistance Listing No. 93.600 Finding 2022-002 is also a finding with respect to the major federal program. See response above.

View Audit 49190

Corrective Action Plans

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