Corrective Action Plans

Finding 39490 (2022-002)

Significant Deficiency 2022

OR

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.403

2022-002 Federal Awards and Questioned Costs Finding Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus State and Local Recovery Funds AL Number: 21.027 Statement of Condition: Noncompliance and Significant Deficiency in Internal Control Over Compliance related to Allowabl...

2022-002 Federal Awards and Questioned Costs Finding Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus State and Local Recovery Funds AL Number: 21.027 Statement of Condition: Noncompliance and Significant Deficiency in Internal Control Over Compliance related to Allowable Costs. Criteria: Two expenses charged to the program were not properly supported in accordance with regulations. According to section 2 CFR 200.403, charges to Federal awards must be adequately documented. The Organization should have internal controls in place to comply with requirements of the award and federal requirements to ensure amounts charged to Federal awards are allowable, accurate and properly allocated. Context and Cause: The Organization was unable to locate two receipts of 25 expenditures tested under AL #21.027. Recommendation: The Organization should follow the Uniform Grant Guidance for Allowable Costs and their internal policy for retaining documentation related to federal expenditures. View of responsible officials: We concur with the recommendation. We are planning to implement a new software which will track receipts and report the completeness of documentation. Tanja Lux, CFO and Andrew Mills, Accounting Manager, will be responsible for implementation of the new system.

View Audit 46555 Questioned Costs: $1

Finding 39441 (2022-001)

Significant Deficiency 2022

County of Kent, Michigan

MI

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

2022-001 ? Housing Quality Standards (HQS) Inspections Auditor Description of Condition and Effect: In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appro...

2022-001 ? Housing Quality Standards (HQS) Inspections Auditor Description of Condition and Effect: In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Because of this condition there was an increased risk that required inspections would not be completed timely. Auditor Recommendation: The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. Management Assessment. We concur with the audit assessment regarding this matter. Planned Corrective Action. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process. Responsible Party. Community Action Department staff Date of Planned Corrective Action. September 2023

View Audit 43998

Finding 39296 (2022-004)

Significant Deficiency 2022

Florence School District

WI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

Federal Grants Management/Financial Management System Recommendation: The District will assess its financial management systems and related internal controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding...

Federal Grants Management/Financial Management System Recommendation: The District will assess its financial management systems and related internal controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: District personnel will assess existing policies and procedures and determine where new policies should be created or amended and communicate these policies to Administration and employees. Names of the contract person(s) responsible for corrective action: Karl Morrin, District Administrator; Jen Steber, Finance Manager Planned completion date for corrective action plan: June 30, 2023

View Audit 37583

Finding 39294 (2022-002)

Significant Deficiency 2022

Florence School District

WI

Reporting Significant Deficiency

Financial Reporting for Federal and State Awards Recommendation: We recommend District personnel continue reviewing the District?s schedule of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: D...

Financial Reporting for Federal and State Awards Recommendation: We recommend District personnel continue reviewing the District?s schedule of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: District personnel will continue to maintain and thoroughly review financial records to support amounts reported in the schedules of federal and state awards. Name(s) of the contact person(s) responsible for corrective action: Jen Steber, District Finance Manager. Planned completion date for corrective action plan: June 30, 2023.

View Audit 37583

Finding 39291 (2022-001)

Significant Deficiency 2022

Tulsa Performing Arts Center Trust

OK

Allowable Costs / Cost Principles HUD Housing Programs Period of Performance

Finding: 2022-001 Name of contact person: Jennifer Alden, CFO Corrective Action: While proper review was performed, previous policy did not require the review to be documented. A signature and date line will be added to all schedules related to federal awards for management to document review. Prop...

Finding: 2022-001 Name of contact person: Jennifer Alden, CFO Corrective Action: While proper review was performed, previous policy did not require the review to be documented. A signature and date line will be added to all schedules related to federal awards for management to document review. Proposed Completion Date: Immediately

View Audit 38064

Finding 39228 (2022-002)

Significant Deficiency 2022

Durango School District 9-R

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncomplianc...

Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program requirements. Action Taken: The Finance Office has implemented a department-wide timeline containing all reporting requirements and deadlines for federal programs. Staff will reference this electronic document weekly to ensure all deadlines are being met and reports are prepared in a timely manner. All federal program and grant reports will be completed in advance with a two-step review process to ensure accuracy. This process will be tracked and maintained as part of the implementation of the electronic reporting document. If the U.S. Department of Education or U.S. Department of Agriculture have questions regarding this plan, please contact the responsible party listed below. Sincerely yours, Karen Cheser Superintendent Durango School District 9-R Kira Horenn Director of Finance Durango School District 9-R

View Audit 44811

Finding 39211 (2022-003)

Significant Deficiency 2022

Catholic Charities Diocese of St. Petersburg

FL

Eligibility Significant Deficiency

FINDING 2022-003- U.S. DEPARTMENT OF TREASURY - ELIGIBILITY SIGNIFICANT DEFICIENCY Federal Assistance Listing Number: 21.023- Emergency Rental Assistance Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-003: There a...

FINDING 2022-003- U.S. DEPARTMENT OF TREASURY - ELIGIBILITY SIGNIFICANT DEFICIENCY Federal Assistance Listing Number: 21.023- Emergency Rental Assistance Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-003: There are no current grants for this program, or any other client assistance programs for the Northern Counties we serve. The Hillsborough / Pinellas program will train Northern County staff on the usage of their flow chart they developed listing the grants and the requirements of each grant so employees can follow which grant the prospective client is eligible in order for implementation to prevent eligibility issues in the future. We will implement Case Reviews once a program is established.

View Audit 37096

Finding 39199 (2022-002)

Significant Deficiency 2022

Catholic Charities Diocese of St. Petersburg

FL

Eligibility Significant Deficiency

FINDING 2022-002- U.S. DEPARTMENT OF HOUSING AND DEVELOPMENT- ELIGIBILITY SIGNIFICANT DEFICIENCY Federal Assistance Listing Number: 14.231 Emergency Solutions Grant Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-0...

FINDING 2022-002- U.S. DEPARTMENT OF HOUSING AND DEVELOPMENT- ELIGIBILITY SIGNIFICANT DEFICIENCY Federal Assistance Listing Number: 14.231 Emergency Solutions Grant Program Grant Number: Various Grant Period: Various We are implementing the following procedures to address the auditing finding 2022-002: The program has implemented a flow chart listing the grants and the requirements of each grant so employees can follow which grant the prospective client is eligible. Catholic Charities will continue to conduct case reviews/ supervision on the 2nd Thursday of every month, to ensure compliance to the grants of the program involved. Files are swapped with Mercy House to complete this reviews /supervision. The case managers and case aides in both Hillsborough and Pinellas counties are involved. The person in charge of the file reviews and checks income and uses the rent calculation sheet to verify if the household meets the correct AMI.

View Audit 37096

Finding 39136 (2022-001)

Significant Deficiency 2022

Connecticut Fair Housing Center, Inc.

CT

Allowable Costs / Cost Principles Significant Deficiency Program Income § 200.307

FINDING 2022-001 Condition: The Organization had allocated expenditures, which supported an activity that generated program income, to a federal award that was not a major program. This program income was not deducted from total allowable costs or added to the award. The auditor discovered the exp...

FINDING 2022-001 Condition: The Organization had allocated expenditures, which supported an activity that generated program income, to a federal award that was not a major program. This program income was not deducted from total allowable costs or added to the award. The auditor discovered the expenditures during a scan of the expenditures allocated to federal awards and requested that the Organization analyze its charges to federal awards to determine if there were additional amounts. The total of such expenditures discovered was $3,655. Recommendation: The Organization should reevaluate its procedures and controls regarding the allocation of expenditures, which supported an activity that generated program income, to a federal award to ensure proper compliance. Planned Corrective Actions: The Organization agrees with the finding and plans to carry out the recommendation noted above by October 31, 2023.

View Audit 37910

Finding 39135 (2022-003)

Significant Deficiency 2022

Connecticut Fair Housing Center, Inc.

CT

Subrecipient Monitoring HUD Housing Programs Reporting

FINDING 2022-003 Condition: The Organization did not report sub-awards on the Federal Sub-award Reporting System (FSRS)Website www.FSRS.gov. The reporting was not done for any of the four sub-awards associated with the major program tested. Amounts passed through to these subrecipients include $42...

FINDING 2022-003 Condition: The Organization did not report sub-awards on the Federal Sub-award Reporting System (FSRS)Website www.FSRS.gov. The reporting was not done for any of the four sub-awards associated with the major program tested. Amounts passed through to these subrecipients include $428,651 of subrecipient expenditures during 2022. Total new sub-awards made during 2022 were $1,749,827 and total cash paid to sub-award recipients was $43,496 during 2022. Recommendation: The Organization should reevaluate its procedures and controls regarding federal subaward reporting to ensure proper compliance and should also complete the necessary reporting. Planned Corrective Actions: The Organization agrees with the finding and plans to carry out the recommendation noted above by October 31, 2023.

View Audit 37910

Finding 39076 (2022-004)

Significant Deficiency 2022

North Newton School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement and Suspension and Deba...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement and Suspension and Debarment compliance requirements were not met because a system of internal controls had not been established by Cooperative School Services. The North Newton School Corporation is a participating member school corporation of Cooperative School Services, a special education cooperative. Cooperative School Services has developed internal controls to ensure the Procurement and Suspension and Debarment compliance requirements are met. North Newton School Corporation will implement internal controls to ensure that Cooperative School Services is complying with Procurement and Suspension and Debarment compliance requirements. Anticipated Completion Date: The corrective action plan will be implemented on March 16, 2023.

View Audit 46473

Finding 39067 (2022-001)

Significant Deficiency 2022

Indiana Humanities Council, Inc.

IN

Subrecipient Monitoring Reporting Significant Deficiency

Corrective Action Plan February 13, 2023 National Endowment for the Humanities Indiana Humanities Council respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent public accounting firm: Blue & Co. 12800 N Meridian St, Ste 400 Ca...

Corrective Action Plan February 13, 2023 National Endowment for the Humanities Indiana Humanities Council respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent public accounting firm: Blue & Co. 12800 N Meridian St, Ste 400 Carmel IN 46032 Audit period: 11/1/2021-10/31/2022 FEDERAL AWARD FINDINDS AND QUESTIONED COSTS 2022-001 ? Matching Requirements Condition: IH grant management system contained errors that led to the misaccumulation of matching dollars reported to the NEH. Recommendation: We recommend that controls surrounding the accumulation of grant information within the grant management system be established to provide accurate accumulation of matching dollars including monitoring of this information and follow up with grantees as necessary. Action Taken: We concur with the audit finding. Since this finding was first discussed in December 2022, we have taken the steps to resubmit the SF-425 for the impacted grant utilizing information from the properly reported and closed subawards. Subawards that have not yet provided a close-out report were excluded from this revised SF-425. Interim SF-425 reporting for January 31, 2023 included the match only from subawards that had been closed during the grant period - open awards were excluded. We are in the process of implementing a new grant database, which includes automated communication tools with grant recipients. One of the challenges that the grants management team has is consistently and timely communicating deadlines and expectations. By sending automated reminders ? triggered by specific events such as the end of a grant year, planned completion date of the project, etc., we can hopefully obtain more timely information from grant recipients. As well, the system will be able to trigger reports to staff of grantees who are delinquent in their reporting such that follow up can occur. If the National Endowment for the Humanities has questions regarding this plan, please call Keira Amstutz, IH President and CEO at 317-616-9379. Sincerely, Keira Amstutz President and CEO kamstutz@indianahumanities.org 317-616-9379

View Audit 46472

Finding 39057 (2022-001)

Significant Deficiency 2022

Knox Community School Corporation

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-001 CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Dr. Darrel L. Bobe Superintendent Terri L. Roesler Treasurer Debbie Utt Payroll/Personnel Ethan Singleton Technology Coordinator Kevin Curtis Director of Buildings & Grounds Information on the federal program: S...

Finding 2022-001 CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Dr. Darrel L. Bobe Superintendent Terri L. Roesler Treasurer Debbie Utt Payroll/Personnel Ethan Singleton Technology Coordinator Kevin Curtis Director of Buildings & Grounds Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards and the GEER grant award. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. We noted for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following correction action: The treasurer will ensure that a second individual reviews and signs all future data reports prior to their submission. Responsible party and timeline for completion: Terri Roesler, Treasurer, will oversee the correction action plan. Correction action started immediately after it was brought to our attention during the audit process.

View Audit 44938

Finding 39055 (2022-001)

Significant Deficiency 2022

Lincoln University of the Commonwealth System of Higher Education

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Department of Education Lincoln University of the Commonwealth System of Higher Education respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The findings from the schedule of findings and questioned costs are d...

Department of Education Lincoln University of the Commonwealth System of Higher Education respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS 2022-001 Coronavirus Aid, Relief and Economic Security Act- Higher Education Emergency Relief Fund -Institution Portions - Assistance Listing No. 84.425F Recommendation: We recommend the University enhances its procedures, controls, and review policies around HEERF reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The organization has implemented policies and procedures to ensure the posting of quarterly reporting to the Lincoln website by the due date and that the posting includes verification of the posting date. Name(s) of the contact person(s) responsible for corrective action: Sharon Falade, Grants Accountant - sfalade@lincoln.edu Planned completion date for corrective action plan: April 2022 If the Department of Education has questions regarding this plan, please call: Chuck Gradowski, Vice President, Division of Finance & Administration 484-365-8049

View Audit 44936

Finding 38977 (2022-001)

Significant Deficiency 2022

Oconto Unified School District

WI

Significant Deficiency Internal Control / Segregation of Duties

Internal Control over Federal Awards - Payroll Recommendation: We recommend tutor wage rates are approved by the board and support retained in a central location Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to fi...

Internal Control over Federal Awards - Payroll Recommendation: We recommend tutor wage rates are approved by the board and support retained in a central location Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Rates for tutors paid for the 2022-2023 school year were board approved on August 15, 2022 Name(s) of the contact person(s) responsible for corrective action: Janean Robenhorst, District Accountant Planned completion date for corrective action plan: August 15, 2022

View Audit 37498

Finding 38925 (2022-002)

Significant Deficiency 2022

Lima Memorial Health System

OH

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Finding Number: 2022-002 Condition: The Health System's reporting submission for Lima Memorial Professional Corporation did not follow the HHS guidelines related to the reporting of lost revenue for the pe...

Finding Number: 2022-002 Condition: The Health System's reporting submission for Lima Memorial Professional Corporation did not follow the HHS guidelines related to the reporting of lost revenue for the period 4 reporting period Planned Corrective Action: The CFO will review all portal submissions to ensure the underlying lost revenue calculation and data input into the portal are for the correct entity. In addition, the CFO's review will verify the portal submission data entry agrees to the underlying quarterly lost revenue calculation. Contact person responsible for corrective action: Matt Brown, Director of Accounting Anticipated Completion Date: 09/30/2023

View Audit 46537

Finding 38859 (2022-005)

Significant Deficiency 2022

Forum for Cultural Engagement, Inc.

NY

Cash Management Reporting Significant Deficiency § 200.303

Finding 2022-005: Cash Management and Reporting (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.303 requires auditees to establish and maintain effective internal control over federal awards that ...

Finding 2022-005: Cash Management and Reporting (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.303 requires auditees to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: FCE did not maintain documentary evidence of the review and approval of either its requests for cash drawdowns or its performance reports in accordance with the internal control requirements. Cause: FCE's management team works collaboratively to prepare the requests for cash draw downs and prepare the performance reports prior to submission. Per discussion with management, the review and approval is performed verbally during this process. As a result, FCE was not able to provide adequate support to document the review and approval of either its requests for cash drawdowns or its performance reports. Effect or Potential Effect: FCE was not able to provide evidence of the implementation of internal controls related to review and approval for cash draw downs and performance reports. Therefore, these submissions may have been inaccurately prepared. Recommendation: FCE should retain documentary evidence of its review and approval process, which should occur prior to submission of the requests for cash draw downs and performance reports. Action Taken: FCE acknowledges the importance of documentation to support review and approval of cash drawdowns and performance reports. FCE will develop and implement formal accounting policies and procedures to ensure that it completes and maintains the proper documentation with respect to requests for an advance or reimbursement (Form SF-270) and filing a progress report (SF-PPR).

View Audit 46561

Finding 38858 (2022-004)

Significant Deficiency 2022

Forum for Cultural Engagement, Inc.

NY

Period of Performance Reporting Significant Deficiency § 200.211

Finding 2022-004: Period of Performance (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200 defines the period of performance as the total estimated time interval between the start of an initial Federa...

Finding 2022-004: Period of Performance (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200 defines the period of performance as the total estimated time interval between the start of an initial Federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the Federal award per 2 CFR Section 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. Condition: During the year ended December 31, 2022, FCE had seven grants under ALN 19.040, which supported the same projects and programs which had different periods of performance. We noted that costs totaling less than $25,000 were incurred outside the period of performance for two of the grants under ALN 19.040. Cause: FCE has no accounting policies and procedures in place to provide guidance to management on requirements related to accounting for federal awards in accordance with the Uniform Guidance. Effect or Potential Effect: FCE charged costs outside the period of performance for two grants under ALN 19.040. Recommendation: FCE should develop accounting policies and procedures to provide guidance to management regarding the proper internal controls over both financial reporting and compliance with federal awards. Action Taken: FCE acknowledges the discrepancy with respect to Period-of-Performance reporting, and the recommendation to develop accounting policies and procedures for proper financial reporting and compliance with Federal awards. FCE will develop and implement formal accounting policies and procedures to correct this deficiency.

View Audit 46561

Finding 38855 (2022-004)

Significant Deficiency 2022

Native Village of Selawik

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Award Finding: 2022-004 Reporting - Significant Deficiency in Internal Control over Compliance Name and Contact Person: Tanya Ballot, Tribal Administrator Corrective Action: Management will ensure that reporting for the SLFRF funds is filed accurately and timely by the required deadlines. Th...

Federal Award Finding: 2022-004 Reporting - Significant Deficiency in Internal Control over Compliance Name and Contact Person: Tanya Ballot, Tribal Administrator Corrective Action: Management will ensure that reporting for the SLFRF funds is filed accurately and timely by the required deadlines. The 2022 annual report has now been submitted. The 2023 annual report had already been filed timely as required. Proposed Completion Date: September 30, 2023

View Audit 44121

Finding 38846 (2022-001)

Significant Deficiency 2022

The Trust for Tomorrow

NC

Internal Control / Segregation of Duties Cash Management Significant Deficiency

The Trust for Tomorrow continues to add compensating controls each year when possible. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evalua...

The Trust for Tomorrow continues to add compensating controls each year when possible. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.

View Audit 37115

Finding 38833 (2022-002)

Significant Deficiency 2022

The Corporation of Haverford College

PA

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

2022-002 Title IV Credit Balances Recommendation: We recommend the College review its policies and procedures on communication of students who receive late disbursements of federal aid. Explanation of disagreeme...

2022-002 Title IV Credit Balances Recommendation: We recommend the College review its policies and procedures on communication of students who receive late disbursements of federal aid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. There is no disagreement with the audit finding. Action taken in response to finding: This error resulted from staffing turnover. We have reviewed our procedure/process and can confirm that proper procedures are in place and that employee training has been completed, and we do not expect another occurrence. Name(s) of the contact person(s) responsible for corrective action: Barbara Wilson, Student Accounts and Michael Colahan, Student Financial Aid Director Planned completion date for corrective action plan: Effective January 2023

View Audit 37923

Finding 38832 (2022-001)

Significant Deficiency 2022

The Corporation of Haverford College

PA

Student Financial Aid Reporting Significant Deficiency

2022-001 National Student Loan Data Systems (NSLDS) Enrollment Reporting ? CFDA No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being report...

2022-001 National Student Loan Data Systems (NSLDS) Enrollment Reporting ? CFDA No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since the College records are correct, we believe this resulted from an incorrect data field extracted during the integration process. The Registrar's Office is working with IITS to update the code generating the extract, as appropriate, so that the Program enrollment status date is equal to the campus-level status date when appropriate. Name(s) of the contact person(s) responsible for corrective action: James Keane, Registrar Planned completion date for corrective action plan: Effective January 2023.

View Audit 37923

Finding 38824 (2022-003)

Significant Deficiency 2022

Young Women's Christian Association of St. Paul and Affiliates

MN

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

Finding Summary: For one employee tested, there was no formal documentation of a secondary review of the payroll allocation calculation. Responsible Individuals: Lisa Gochanour, Accounting Manager ? Stephanie Kilian, CFO Corrective Action Plan: Going forward the Accounting Manager will ensure that a...

Finding Summary: For one employee tested, there was no formal documentation of a secondary review of the payroll allocation calculation. Responsible Individuals: Lisa Gochanour, Accounting Manager ? Stephanie Kilian, CFO Corrective Action Plan: Going forward the Accounting Manager will ensure that any payroll allocation changes have an appropriate status change form accompanying the change in payroll allocation. Any change in allocation lacking an approved status change form will be reported to the CFO who can work with the appropriate manager to secure the necessary documentation. All new employees will have the initial allocation documented on the status change form as part of the new hire process. Anticipated Completion Date: 08/01/2023 ? 12/31/2023

View Audit 34493

Finding 38778 (2022-002)

Significant Deficiency 2022

Commonwealth of Puerto Rico Municipal Revenue Collection Center

PR

Reporting Significant Deficiency § 200.512

See Corrective Action Plan for chart/table

View Audit 44138

Finding 38754 (2022-002)

Significant Deficiency 2022

Santa Ana Unified School District

CA

Subrecipient Monitoring Significant Deficiency

The Enrollment team has reviewed the District?s enrollment and withdrawal procedures, which were distributed at the beginning of the school year, with the Office Manager and Registrar at the affected school site. The Enrollment team will review the enrollment and withdrawal procedures with all the ...

The Enrollment team has reviewed the District?s enrollment and withdrawal procedures, which were distributed at the beginning of the school year, with the Office Manager and Registrar at the affected school site. The Enrollment team will review the enrollment and withdrawal procedures with all the Elementary Office Managers and Registrars at the secondary level in the next monthly district meeting for Office Staff. The Attendance Accounting team and the Enrollment team will randomly check with the schools during the remainder of the school year to ensure that the enrollment and withdrawal procedures are being followed. Next school year, the Enrollment team will meet with all the Registrars and Elementary Office Managers before the beginning of the school year to review the enrollment and withdrawal procedures.

View Audit 35507

Corrective Action Plans

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