Corrective Action Plans

Finding 42474 (2022-002)

Significant Deficiency 2022

Fund for Public Health in New York, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Finding 2022?002 Reporting Corrective Action Plan: To ensure timely and accurate reporting of subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA), the Fund will update its internal procedures to enhance tracking and monitoring. This will include requiring...

Finding 2022?002 Reporting Corrective Action Plan: To ensure timely and accurate reporting of subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA), the Fund will update its internal procedures to enhance tracking and monitoring. This will include requiring that the FFATA reports are prepared and then reviewed by the preparer?s supervisor prior to submission. The Fund will also ensure that appropriate staff are notified and trained on the requirements and updated process. Management will monitor this issue regularly during the year to ensure compliance. Person Responsible for Correction Action: Rebecca Adeskavitz, Chief Operating Officer Projected Date of Completion: This corrective action plan will be implemented immediately in response to the Auditor?s recommendation.

View Audit 38318

Finding 42467 (2022-003)

Significant Deficiency 2022

Alamo Area Mutual Housing Association

TX

Questioned Costs HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA Babcock North, L.P. HUD No. 115-11305 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review C. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors reg...

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA Babcock North, L.P. HUD No. 115-11305 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review C. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2022-003: Section 223(f) HUD Insured Loan, CFDA 14.155 CORRECTIVE ACTION COMPLETED: Management will monitor and reconcile the cash receipts received from San Antonio Housing Authority. On February 15, 2023, the Company received $45,629 from the affiliated property. Finding 2022-003 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Any questions regarding the above corrective action plan should be directed to Brandi Vitier, Board Member.

View Audit 39155 Questioned Costs: $1

Finding 42465 (2022-001)

Significant Deficiency 2022

Alamo Area Mutual Housing Association

TX

HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Name and Number of the Project: See Below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Project Name: AAMHA Western Hills, LLC; HUD Project No. 115-35888; Amount $15,079 AAMHA Cypress Cove, LLC; HUD Project No. 115-11254; Amount $30,413 AAMHA Calcas...

CORRECTIVE ACTION PLAN Name and Number of the Project: See Below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Project Name: AAMHA Western Hills, LLC; HUD Project No. 115-35888; Amount $15,079 AAMHA Cypress Cove, LLC; HUD Project No. 115-11254; Amount $30,413 AAMHA Calcasieu, LLC; HUD Project No. 115-11280; Amount $19,866 Total $65,358 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2022-001: Section 223(a)(7) HUD Insured Loan, CFDA 14.135 and Section 223(f) HUD Insured Loan, CFDA 14.155 CORRECTIVE ACTION COMPLETED: On April 3, 2023, the Company deposited $15,079 to fund the security deposit account for AAMHA Western Hill, LLC. On March 20, 2023, the Company deposited $30,413 to fund the security deposit account for AAMHA Cypress Cove, LLC. On March 14, 2023, the Company deposited $19,866 to fund the security deposit account for AAMHA Calcasieu, LLC. Finding 2022-001 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Brandi Vitier, Board Member.

View Audit 39155

Finding 42464 (2022-002)

Significant Deficiency 2022

Alamo Area Mutual Housing Association

TX

Questioned Costs HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA KPTP, LLC HUD No. 115-35652 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review B. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our...

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA KPTP, LLC HUD No. 115-35652 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review B. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2022-002: Section 223(a)(7) HUD Insured Loan, CFDA 14.135 CORRECTIVE ACTION COMPLETED: Management will review the HUD Regulatory Agreement to ensure compliance governing surplus cash calculation and distributions. On March 28, 2023, Alamo repaid $61,764 to the Project. Finding 2022-002 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Brandi Vitier, Board Member.

View Audit 39155 Questioned Costs: $1

Finding 42461 (2022-006)

Significant Deficiency 2022

Independent School District No. 213 Osakis Public Schools

MN

School Nutrition Programs Internal Control / Segregation of Duties Special Tests & Provisions

Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Ed...

Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will designate a second person to review applications. Name of the Contact Person Responsible for Corrective Action Plan: Randy Bergquist, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2023

View Audit 40556

Finding 42459 (2022-002)

Significant Deficiency 2022

The Maples Housing Corporation

MO

Questioned Costs HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position:...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-002 Comments on Findings and Each Recommendation The Maples Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will ensure a current and approved HUD Form 9839-B is on file. The form has been submitted to HUD for approval on March 22, 2023.

View Audit 40581 Questioned Costs: $1

Finding 42458 (2022-001)

Significant Deficiency 2022

The Maples Housing Corporation

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position:...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation The Maples Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly in the work order system and we will review the accuracy of the documentation being processed in the work order system on a quarterly basis.

View Audit 40581

Finding 42451 (2022-001)

Significant Deficiency 2022

Hamline University of Minnesota

MN

Eligibility Reporting Significant Deficiency

2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Explanation of disagreement with audit finding: There is no disagreement wit...

2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Hamline has started a Corrective Action Plan by more clearly communicating the requirements of the timely reporting to the partnering departments or Finance, Provost, President?s Office and Student Accounts. The Corrective Action Plan will require the Student Accounts area to report to Institutional Effectiveness Office and Financial Aid Office any updates to third party servicers. The Provost Office will responsible for reporting to Institutional Effectiveness Office and Financial Aid Office any additions or changes regarding academic program or educational locations. The President?s Office will be responsible for reporting to Institutional Effectiveness Office and Financial Aid Office any changes in leadership or board members. All changes need to be reported immediately to Institutional Effectiveness Office and Financial Aid Office to ensure the ECAR is updated within the 10-reporting requirement. Additionally, IE and Financial Aid will annually review the ECAR at the end of June to correspond to the new fiscal year board of trustees that is effective on July 1 every year. Names of the contact persons responsible for corrective action: Sally Gerlach, Assistant Director of Institutional Effectiveness and Lynette Wahl, Senior Director of Financial Aid and Enrollment Planned completion date for corrective action plan: October 11, 2022

View Audit 39719

Finding 42421 (2022-002)

Significant Deficiency 2022

Bennett College

NC

Subrecipient Monitoring Significant Deficiency

Finding Number: 2022-002 Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: A comprehensive GLBA audit was completed by Oculus IT in November 2022. Subsequently, a corrective action plan was established and prioritized. Several corrective actions have been completed and the remaind...

Finding Number: 2022-002 Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: A comprehensive GLBA audit was completed by Oculus IT in November 2022. Subsequently, a corrective action plan was established and prioritized. Several corrective actions have been completed and the remainder are scheduled to be completed on or before December 31, 2022. Person(s) Responsible for the Corrective Action Plan: Mondrail Myrick, Director of Information Technology & Greg Hodges, Chief Financial Officer Anticipated Date of Completion: December 31, 2022.

View Audit 38817

Finding 42418 (2022-003)

Significant Deficiency 2022

City of Providence, Rhode Island

RI

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

Finding 2022-003 Internal Control Over Compliance Description of Finding The School Department does not have policies and procedures designed to ensure that appropriate written documentation is maintained for all students who withdraw from the district. Statement of Concurrence or Nonconcurrence Ma...

Finding 2022-003 Internal Control Over Compliance Description of Finding The School Department does not have policies and procedures designed to ensure that appropriate written documentation is maintained for all students who withdraw from the district. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action Public entities throughout the Country were impacted the hardest during the Global Pandemic, PPSD was not an exception, the District realized a high number of student withdrawals, employee turnover, and are still dealing with staff shortages due to labor market conditions. As a result, new staff members were not fully trained on some of the practices and procedures that needed to be followed. As a corrective next step, the District will ensure employees will be trained on the procedures that need to be followed regarding Students transfer and withdrawal practices. Name of Contact Person John Welch Projected Completion Date 6/30/2023

View Audit 38214

Finding 42316 (2022-007)

Significant Deficiency 2022

Las Cruces Public School District No. 2

NM

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

Views of responsible officials and planned corrective actions: Las Cruces Public Schools (LCPS) uses the NM Graduation Technical Manual to guide expectations and processes for graduation cohort review for all schools. The District currently supports each registrar with live data dashboards to monit...

Views of responsible officials and planned corrective actions: Las Cruces Public Schools (LCPS) uses the NM Graduation Technical Manual to guide expectations and processes for graduation cohort review for all schools. The District currently supports each registrar with live data dashboards to monitor students who have withdrawn across which includes the NM State code. The LCPS Information Operations Department, who over sees STARS collections, meets with all registrars yearly to review the dashboards, review the NM graduation Technical Manual, along with all internal process of where the documentation needs to occur. After findings from the audit, the following will be added to our process. Training: ? The IO Department will continue to train all registrars on a yearly basis using the state?s Graduation Technical Manual. As of December 1, 2022, this training will now be considered mandatory for the school administrator. ? Attendance of the trainings will be documented in our professional development monitoring system-Vector Solutions. Internal Audits: ? Each site?s school administrator, who attended the training, will conduct frequent checks of the students that have withdrawn to ensure proper documentation is being completed using the data dashboards as reference. ? The LCPS Information Operations Department will conduct two internal audits, one in the fall and one in the spring, to ensure compliance of documentation is ongoing and not occurring only at graduation cohort review timeline. The Associate Superintendent of Information Operations will incorporate trainings for all registrars and school administration representative by December 1, 2022. Internal audits will be conducted every September and February of each school year.

View Audit 38633

Finding 42315 (2022-006)

Significant Deficiency 2022

Las Cruces Public School District No. 2

NM

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

Views of responsible officials and planned corrective actions: A standard operating procedure (SOP) will be developed with the appropriate departments to ensure contractors are submitting their weekly payrolls to the District for any construction project that is federally funded or assisted in exce...

Views of responsible officials and planned corrective actions: A standard operating procedure (SOP) will be developed with the appropriate departments to ensure contractors are submitting their weekly payrolls to the District for any construction project that is federally funded or assisted in excess of $2,000.00. The Chief Procurement Officer will ensure the corrective action plan is completed by June 30, 2023.

View Audit 38633

Finding 42314 (2022-005)

Significant Deficiency 2022

Las Cruces Public School District No. 2

NM

Internal Control / Segregation of Duties Reporting Significant Deficiency

Views of responsible officials and planned corrective actions: The Data Specialist position in the Federal Programs Department was vacant during the time of Biannual certification period and these 3 selections were unintentionally not included in the Biannual Certification necessary for Time and Ef...

Views of responsible officials and planned corrective actions: The Data Specialist position in the Federal Programs Department was vacant during the time of Biannual certification period and these 3 selections were unintentionally not included in the Biannual Certification necessary for Time and Effort documentation. The Federal Programs Department conducts a review twice a year and will continue to do so with more diligence to detail. When the position is filled, Executive Director of Federal Programs will ensure this individual is properly trained on the reporting procedures and will verify that all reports are completed correctly and in a timely manner before signing. The Executive Director of Federal Programs will ensure the corrective action plan is implemented in the next Biannual Certification period of January 2023.

View Audit 38633

Finding 42289 (2022-001)

Significant Deficiency 2022

Corpus Christi Housing Authority

TX

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Views of responsible officials and planned corrective action: The Authority accepts the finding of eviewed its process for properly managing the Housing Quality Standards policies. This finding reflects a missed process step by the caseworker, and the Authority will put process steps in place for ...

Views of responsible officials and planned corrective action: The Authority accepts the finding of eviewed its process for properly managing the Housing Quality Standards policies. This finding reflects a missed process step by the caseworker, and the Authority will put process steps in place for weekly reviews of all abated units housed in our database by the department supervisor to ensure that housing units are placed in the eligible pool of habitable housing. The corrective process steps will require the department supervisor to extract all abated units weekly and cross reference that report with the updated HQS caseworker has processed the change within 24 hours of the unit passing. Anton Shaw, Vice President of the Housing Choice Voucher Program, is responsible for implementing this corrective action by September 30, 2023 and has since enhanced internal controls immediately, as noted above, to mitigate future exceptions.

View Audit 51712

Finding 42287 (2022-001)

Significant Deficiency 2022

Kimberly School District #414

ID

Cash Management School Nutrition Programs Significant Deficiency § 200.305

Agency: U.S. Department of Agriculture passed through State Department of Education

View Audit 50786

Finding 42263 (2022-003)

Significant Deficiency 2022

City of Burbank

CA

Questioned Costs Reporting Significant Deficiency

Views of responsible officials and planned corrective actions: We agree with the auditor?s findings and recognize that some customers did received funding beyond the June 15, 2021 deadline. BWP calculated the daily average arrears for each customer with 60 plus days arrears during the program pand...

Views of responsible officials and planned corrective actions: We agree with the auditor?s findings and recognize that some customers did received funding beyond the June 15, 2021 deadline. BWP calculated the daily average arrears for each customer with 60 plus days arrears during the program pandemic period and cross referenced it with the actual past due balances as of June 15, 2021 to ensure no arrears prior to March 4, 2020 were included. Prior to the pandemic, BWP did not have sufficient arrearage data to easily calculate the credits, hence BWP relied on a data search methodology that estimated qualified customer balances to apply funds. Since the pandemic, BWP has changed its reporting on customer arrearages. BWP will run a daily aging report that will be used to calculate customer arrearages incurred during a specific period. Before credits are authorized, BWP Customer Service will manually spot-check the data set to verify accuracy. With regards to review of Federal grants awarded, BWP holds a monthly meeting with key personnel and an outside grants administrator to get status updates of pursued and/or awarded grants, including any federally funded grants. The Financial Accounting Manager-BWP and Principal Utility Accounting Analyst now attend this meeting. The Principal Utility Accounting Analyst will be responsible for timely communication of all key Federal grants data to City Finance and will prepare an annual schedule for all grant funding received/spent through the general ledger. In addition, BWP?s Legislative Analyst and BWP Finance staff will cross check records to timely reconcile grant reporting/activity.

View Audit 48309 Questioned Costs: $1

Finding 42239 (2022-002)

Significant Deficiency 2022

Williamson County Special Education District

IL

Material Weakness Reporting Significant Deficiency

No plan of action - Not practical due to staff size and finances.

View Audit 38762

Finding 42238 (2022-001)

Significant Deficiency 2022

Williamson County Special Education District

IL

Internal Control / Segregation of Duties Material Weakness Reporting

No plan of action - Not practical due to staff size and finances.

View Audit 38762

Finding 42232 (2022-005)

Significant Deficiency 2022

Pillar College and Subsidiaries

NJ

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Need Analysis Planned Corrective Action: The Pillar College financial aid office and third-party servicer utilizes the upgraded automated student information system to assess each student?s remaining need based on the Cost of Attendance Budget minus the total funding received from federal, state, a...

Need Analysis Planned Corrective Action: The Pillar College financial aid office and third-party servicer utilizes the upgraded automated student information system to assess each student?s remaining need based on the Cost of Attendance Budget minus the total funding received from federal, state, and institutional scholarships. Triggers within the system are generated to the financial aid department when a student?s financial eligibility for packaging changes. Changes occur when the student?s enrollment status is reassessed and modified, or when their credits have increased after transfer credits have been entered into the system. Periodic reports will be set up in the student information system to check for over or under awarding of need based federal aid. Person Responsible for Corrective Action Plan: Betzi Schroeder, Financial Aid Officer Anticipated Date of Completion: current

View Audit 46355

Finding 42231 (2022-004)

Significant Deficiency 2022

Pillar College and Subsidiaries

NJ

Procurement, Suspension & Debarment Student Financial Aid Eligibility

Satisfactory Academic Progress Planned Corrective Action: To receive financial aid students must maintain a cumulative grade point average (GPA) of 2.0 (?C?) or better, or be in a SAP-Probation program to recover their GPA. Pillar College academic standards require a student to have a minimum of...

Satisfactory Academic Progress Planned Corrective Action: To receive financial aid students must maintain a cumulative grade point average (GPA) of 2.0 (?C?) or better, or be in a SAP-Probation program to recover their GPA. Pillar College academic standards require a student to have a minimum of a 2.0 cumulative Grade Point Average (GPA) to graduate. Degree seeking students will be evaluated for Satisfactory Academic Progress (SAP) on an annual basis. Pillar College is dedicated to helping students succeed academically and progress to graduation and is therefore committed to identifying students who may be struggling. Satisfactory Academic Progress is measured by three components: 1) The student?s cumulative grade point average (CGPA), 2) The student?s rate of progress toward completion (ROP), and 3) The maximum time frame (MTF) allowed to complete the academic program. (150% for all programs.) All students who receive financial aid at Pillar College are required to meet qualifying Academic standards. The student must maintain Satisfactory Academic Progress (SAP). If a student?s cumulative GPA falls below a 2.0, the student will be placed in Suspension Pending and must appeal to remain in school. Upon review of the appeal, the student will be placed on SAP Probation for the following semester/year and directed to the Academic Resource Center (ARC) for mandatory tutoring sessions through registration into ARC-090 SAP Remediation, a pass/fail course for SAP students. For the LEAD Program, the GPA benchmark is 2.5 to remain in the program. The probationary status permits the student to continue in college while working with the Academic Resource Center (ARC) to address deficiencies and take corrective action for improvement. The student may continue to receive Title IV and State Financial Aid so long as they are adhering to their SAP Remediation Plan. The student must use the SAP Remediation Form while on SAP Probation (available from the ARC). An assessment of current enrolled students? degree progress will occur mid-July. If the SAP standard is not being met, the student will be placed on SAP-Probation. It is possible to continue to receive Financial Aid while on SAP-Probation if the student?s ?Academic Plan? is being followed, and grades are improving. If a student does not adhere to the ?Academic Plan?, they may be moved to SAP-Suspension, and removed from the financial aid program. Aid will also be suspended for the semester if credit hours attempted fall below the credit hour criteria. Pillar College financial aid office, the Academic Resource Center (ARC) and the registrar?s office met to discuss and update the Satisfactory Academic Policy (SAP policy), implementing the changes in the current fiscal year. These changes are reflected in the Pillar College Catalog. Due to upgraded student services systems the process is functioning more effectively and efficiently. As stated before, an assessment of current enrolled students? degree progress will occur mid-July. The registrar, financial aid, and the Academic Resource Center (ARC) will meet together as a team two days after the report is published to discuss the results. Students will be notified individually through phone calls and emails to make an appointment with the Academic Resource Center to create a self-evaluative plan to increase their GPA. The ARC will upload the plan into the student services system and monitor the student?s progress by direct contact with the student. It will be noted in the student services system under the individual student?s account if a student does not respond to the notices, phone calls or emails that are sent. The student will be put on academic hold and will not be able to enroll in the new semester. Person Responsible for Corrective Action Plan: Betzi Schroeder, Financial Aid Office Anticipated Date of Completion: current

View Audit 46355

Finding 42215 (2022-001)

Significant Deficiency 2022

National Urban League, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Audit Finding Reference: 2022-001 Planned Corrective Action: This is a repeat finding from 2021 audit which was properly addressed and fully resolved by March 2023. The League has strengthened its internal controls over timely submission of subaward data in FFATA (Federal Funding Accountability and...

Audit Finding Reference: 2022-001 Planned Corrective Action: This is a repeat finding from 2021 audit which was properly addressed and fully resolved by March 2023. The League has strengthened its internal controls over timely submission of subaward data in FFATA (Federal Funding Accountability and Transparency Act) reports. NUL Legal Department used to be responsible for generating FFATA reports, as they are authorized with review of new grant agreements as well as related contracts/subrecipients agreements submitted for approval. Some reports were not submitted in time because of continuous turnover in the department in 2021-22. The regular workflow was sometimes interrupted, and new appointees had to catch up following their priority lists. Eventually, at the end of February 2023, the function was moved to the Finance department and a specific position designated for completing FFATA reports under supervision of VP, B&G/Director, B&G. All pending FFATA reports have been completed immediately after that. We keep submitting FFATA reports for new grants as soon as subaward amounts are finalized. Name and Title of Contact Persons: Paul Wycisk, Interim Chief Financial Officer; Lisa Davis, Vice-President for Financial Operations; Triva John, Vice-President for Budget & Grants, Konstantin Yurashkevich, Director for Budget & Grants

View Audit 44515

Finding 42214 (2022-001)

Significant Deficiency 2022

City of San Diego

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency

Reference Number: 2022-001 Audit Finding: Other Compliance Corrective Action: The Public Utilities Department has re-evaluated the internal procedures and practices of maintaining compliance documentation. Third party vendors will no longer serve as an archive for notification documentation. Al...

Reference Number: 2022-001 Audit Finding: Other Compliance Corrective Action: The Public Utilities Department has re-evaluated the internal procedures and practices of maintaining compliance documentation. Third party vendors will no longer serve as an archive for notification documentation. All notification receipts and various forms of verification will be saved in house, on the City of San Diego?s network. As of today, March 28, 2023, once email notifications are sent to customers using an external service provider, the notification confirmations will be immediately archived at the City of San Diego. This affords the City full control and oversight of the verification process for all future noticing. As of today, all available notification verifications from the third-party vendor have been downloaded and saved to the City network for future inquiries. Furthermore, internal controls will be enhanced to ensure notification verification compliance. Upon notification to customers, the Data and Analytics Program Coordinator will oversee the immediate archiving of all confirmations of emails sent to customers using an external service provider. Once complete, the Data and Analytics Program Coordinator will notify the Program Manager, who will in turn, perform a secondary review of all notifications against the verification documentation to ensure accuracy. At this point, a third level of approval will be added, as the Public Utilities Customer Support Deputy Director will provide a final level review. Once complete, these documents will be saved for a minimum of five years, per the City of San Diego?s retention policy. Anticipated Implementation Date: 3/28/23 Contact: Katie Keach, Deputy Director, Public Utilities Department

View Audit 40444

Finding 42208 (2022-001)

Significant Deficiency 2022

Association of Immunization Managers

MD

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.430

Finding Number 2022-001 Planned Corrective Action - Significant Deficiency ? Internal Controls Over Payroll (Documentation of review of timesheets by an appropriate level of supervisor was not consistent) This finding was originally communicated to AIM after last year?s audit. AIM has included a po...

Finding Number 2022-001 Planned Corrective Action - Significant Deficiency ? Internal Controls Over Payroll (Documentation of review of timesheets by an appropriate level of supervisor was not consistent) This finding was originally communicated to AIM after last year?s audit. AIM has included a policy in both its Financial Policies and Procedures and its Employee Manual that requires that timesheets be submitted to and approved by the employee?s supervisor. Compliance has been consistent since mid-October 2021. Anticipated Completion Date - October 15, 2021, Responsible Contact Person - Virginia Moss, CPA, Chief Financial Officer

View Audit 39746

Finding 42196 (2022-001)

Significant Deficiency 2022

City of Andover

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN August 30, 2023 U.S. Department of Treasury City of Andover respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Redpath and Company 55 5th Street E #1400 St. Paul, MN 55101 Audi...

CORRECTIVE ACTION PLAN August 30, 2023 U.S. Department of Treasury City of Andover respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Redpath and Company 55 5th Street E #1400 St. Paul, MN 55101 Audit period: January 1, 2022 - December 31, 2022 The finding from the December 31, 2022, schedule of findings and questioned costs are discussed below. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Treasury 2021-001: Significant Deficiency in Internal Controls over Compliance and Noncompliance with Reporting Requirements; U.S. Department of Treasury; COVID-19 Coronavirus State and Local Fiscal Recovery Funds-Assistance Listing No. 21.027; Grant period- Year ended December 31, 2022. Questioned Costs: 0 Recommendation: The City to continue its efforts to review the accuracy of its ARPA reporting before submission. Action Taken: The annual ARPA report will be reviewed by additional staff for accuracy prior to submission. This will be completed by the next submission date, which is April 30, 2024. If the U.S. Department of Treasury has questions regarding this plan, please call Lee Brezinka, Finance Manager at 763-767-5115. Sincerely yours, Lee Brezinka, Finance Manager City of Andover MN

View Audit 38401

Finding 42161 (2022-001)

Significant Deficiency 2022

Southern California Institute of Architecture

CA

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

Management?s Corrective Action Plan - For the Year Ended August 31, 2022 - Finding number 2022-001 - Reporting: Significant Deficiency Over Internal Controls Over Compliance - Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corr...

Management?s Corrective Action Plan - For the Year Ended August 31, 2022 - Finding number 2022-001 - Reporting: Significant Deficiency Over Internal Controls Over Compliance - Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action was implemented in October 2022. The school's management agrees with the finding and has implemented procedure whereby the CFO will send calendar reminders to the Financial Aid Manager and other parties involved to set a reminder of submission deadlines for each quarterly report and set an internal deadline prior to such due date. Due dates are specified by OMB Control Number 1840-0849; the reporting deadline for quarterly reports is 10 days after each reporting period. In addition to the calendar invitation above, once the report is uploaded, the uploader will send a follow up email to all parties involved to confirm that the upload to the website has occurred. If the uploader has not posted the report to the website within two business days of receipt, the Financial Aid Manager will follow-up with the uploader to ensure the posting happens before the reporting deadline.

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Corrective Action Plans

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