Corrective Action Plans

Finding 37906 (2022-004)

Significant Deficiency 2022

MI

Cash Management Significant Deficiency

The District intends to implement policy addressing document retention as well as providing a centralized location for approved personnel to access information related to the financial reporting process. At the conclusion of the audit process, the District?s full population of expenditures related t...

The District intends to implement policy addressing document retention as well as providing a centralized location for approved personnel to access information related to the financial reporting process. At the conclusion of the audit process, the District?s full population of expenditures related to the Education Stabilization Fund were found to be for allowable cost and activities.

View Audit 37968

Finding 37904 (2022-001)

Significant Deficiency 2022

City of Idaho Falls, Idaho

ID

Reporting Significant Deficiency

Forms SF-271 and SF-425 are created annually by our engineering consultant. Airport Management will review the work of our consultant to ensure the reports are completed timely and sent to FAA before the end of the calendar year.

View Audit 30940

Finding 37887 (2022-001)

Significant Deficiency 2022

Omak School District No. 19

WA

Subrecipient Monitoring Equipment & Real Property Management Procurement, Suspension & Debarment

Finding ref number:2022-001 Finding caption:The District did not have adequate internal controls over allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Scott Haeberle 619 W. Bartlett Avenue Omak, WA 98841 (509) 826-0320 C...

Finding ref number:2022-001 Finding caption:The District did not have adequate internal controls over allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Scott Haeberle 619 W. Bartlett Avenue Omak, WA 98841 (509) 826-0320 Corrective action the auditee plans to take in response to the finding: To ensure future compliance with Federal requirements related to the Emergency Connectivity Fund grant, the District will confirm and document the unmet needs for all students or staff that receive use of equipment or services funded by the program. All staff associated with the grant will be provided with the requirements for determining unmet needs and eligibility for claim. Anticipated date to complete the corrective action: September 1, 2023

View Audit 35202

Finding 37883 (2022-001)

Significant Deficiency 2022

Housing Authority of the County of Contra Costa

CA

Questioned Costs HUD Housing Programs Significant Deficiency

Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the County of Contra Costa respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Ce...

Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the County of Contra Costa respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Certified Public Accountants 1144 Hooper Avenue Suite 203 Toms River, New Jersey 08753 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions ? Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Findings ? Federal Award Program Audit (continued) Finding 2022-001 (continued) Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. On May 4, 2021, HUD issued Notice PIH 2021-14(HA). In this notice, HUD recognized the unprecedented challenge the COVID-19 pandemic poses to PHAs in carrying out the most essential of their HCV program administrative responsibilities. The notice allowed for the Authority to rely on the owner's certification that the owner has no reasonable basis to have knowledge that life-threatening conditions exist in the unit or units in questions. At minimum, the PHA must require the owner?s certification. However, the PHA may add other requirements or conditions in addition to the owner?s certification, but is not required to do so. The PHA is required to conduct an HQS inspection on the unit as soon as reasonably possible but no later than June 30, 2022. Condition: Based upon inspection of the Authority?s files and on discussion with management there were units that did not have annual inspections or owner?s certifications performed during the audit period. Context: Of a sample size of sixty-five (65) tenant files, the following information was unavailable for examination at the time of audit: ? Annual inspection report or owner?s certification was missing in two (2) files Our sample size is statistically valid. Known Questioned Costs: $41,038 Cause: There is significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers Program and has implemented internal control procedures in 2022 that will ensure compliance of federal regulations. Those controls consist of the weekly monitoring of two reports generated by the agency business software which identify subsidized units missed by the inspection scheduler. Ingrid Layne, the Director of Assisted Housing will be responsible to implement this corrective action by March 31, 2023. Schedule of Prior Year Federal Audit Findings There were no findings or questioned costs in the prior year. If the U.S. Department of Housing and Urban Development has any questions regarding this plan, please call Ingrid Layne, the Director of Assisted Housing at (925) 957-7010. Sincerely yours, Ingrid Layne, Director of Assisted Housing

View Audit 33397 Questioned Costs: $1

Finding 37871 (2022-001)

Significant Deficiency 2022

International Institute of Metropolitan St. Louis and Subsidiary

MO

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 Personnel Responsible For Corrective Action: Paul Costigan, State Refugee Coordinator Anticipated Completion Date: June 2023 Correction Action Plan: Paul Costigan, State Refugee Coordinator, failed to submit one of two required federal reports on awards to subcontractors for FY2...

Finding 2022-001 Personnel Responsible For Corrective Action: Paul Costigan, State Refugee Coordinator Anticipated Completion Date: June 2023 Correction Action Plan: Paul Costigan, State Refugee Coordinator, failed to submit one of two required federal reports on awards to subcontractors for FY22. Paul has since completed the FFATA for FY22 and FY23 and the completion of this report is now a recurring calendar item.

View Audit 35654

Finding 37859 (2022-004)

Significant Deficiency 2022

Door County Economic Development Corporation

WI

Subrecipient Monitoring Reporting Significant Deficiency

2022-004 Special Reporting Supporting Documentation Reporting ? Economic Development Assistance?Revolving Loan Fund ? CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify t...

2022-004 Special Reporting Supporting Documentation Reporting ? Economic Development Assistance?Revolving Loan Fund ? CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify that supporting documentation is attached and retained for review during future audits and to also ensure future reports are filed prior to their due date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will continue working to ensure that all activities related to federal award programs are filed in a timely manner and retained for review. Name(s) of the contact person(s) responsible for corrective action: Michelle Lawrie Planned completion date for corrective action plan: Ongoing

View Audit 28721

Finding 37851 (2022-001)

Significant Deficiency 2022

Natrona County School District No. 1

WY

Significant Deficiency Internal Control / Segregation of Duties

Grant Managers will participate in the staffing process as employees are assigned to perform on federal awards prior to the start of the grant period. On a monthly basis, administrators with direct knowledge of employee performance on a federal award will approve the employee?s timecard. On a quarte...

Grant Managers will participate in the staffing process as employees are assigned to perform on federal awards prior to the start of the grant period. On a monthly basis, administrators with direct knowledge of employee performance on a federal award will approve the employee?s timecard. On a quarterly basis, Grant Managers and Human Resources will be provided a list of employees charged to a federal award and it will be reconciled by the Grant Manager and a Human Resources Specialist. The quarterly reports will be approved by the Grant Managers and filed with the Business Office.

View Audit 25440

Finding 37849 (2022-002)

Significant Deficiency 2022

Umatilla Morrow Head Start, Inc.

OR

Procurement, Suspension & Debarment Reporting Significant Deficiency

Our fiscal policies and procedures have been updated and are set to be approved by our boards on February 28, 2023. The updates included specifications on purchasing and journal entry policies and procedures, requiring that no one individual can carry out a single transaction, but that a series of a...

Our fiscal policies and procedures have been updated and are set to be approved by our boards on February 28, 2023. The updates included specifications on purchasing and journal entry policies and procedures, requiring that no one individual can carry out a single transaction, but that a series of approvals and reviews will occur before a transaction is completed. These procedures will ensure accuracy of the transactions. Once the updated policies and procedures have been approved, the entire fiscal staff, Chief Executive Officer and Directors will be thoroughly trained on the updated policies and procedures before April 1, 2023. Responsible parties: Chief Fiscal Officer, Chief Executive Officer

View Audit 33476

Finding 37801 (2022-001)

Significant Deficiency 2022

Coordinated Living of Southern Nevada, Inc.

NV

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development Coordinated Living of Southern Nevada, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: RubinBrown LLP 10801 W Charleston Blvd., Suite 300 L...

U.S. Department of Housing and Urban Development Coordinated Living of Southern Nevada, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: RubinBrown LLP 10801 W Charleston Blvd., Suite 300 Las Vegas, NV 89135 Audit Period: For the year ended December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Awards Audit Significant Deficiency 2022-001 Beneficiary Reporting Auditor?s Recommendation: We recommend that a responsible employee review and all HOME Program Housing Beneficiary Reports for accuracy prior to their submission to the applicable oversite agency. The review should be documented. Action Taken: In order to ensure the accuracy of the HOME Program Housing Beneficiary Reports, the reports will be routed to our director of Low-Income Housing Tax Credit and Compliance, who will review each report in detail. Once she has approved the reports, she will initial the reports and then they will be sent to either the City of Las Vegas or Clark County, as required. The director will also review all reports that have been submitted in 2023 and submit any corrections as necessary.

View Audit 32651

Finding 37799 (2022-002)

Significant Deficiency 2022

Katy Christian Ministries

TX

Significant Deficiency

Finding #2022-002 ? Significant Deficiency Condition and context: Adjustments to contributions receivable were required to properly state financial statements in accordance with GAAP. The current year change in net assets was decreased by approximately $93,400 as a result of the adjustments. Rec...

Finding #2022-002 ? Significant Deficiency Condition and context: Adjustments to contributions receivable were required to properly state financial statements in accordance with GAAP. The current year change in net assets was decreased by approximately $93,400 as a result of the adjustments. Recommendation: Policies and procedures should be designed and implemented to ensure that transactions are recognized in the appropriate period in the accounting records and accruals are recorded. Planned corrective action: See finding #2022-001. Responsible officer: Deysi Crespo, Executive Director Estimated completion date: September 18, 2023

View Audit 30092

Finding 37772 (2022-023)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into ...

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. This will be a reconciliation completed at least quarterly (following SOV fiscal year quarters) and will be completed by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. Our finance team also attended a FFATA training on February 3, 2023 for additional training on the FFATA system. We will look into the Batch upload process which was described in that training. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy Chief Financial Officer Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: First Reconciliation to be completed March/April 2023 Full Implementation June 1,2023

View Audit 30446 Questioned Costs: $1

Finding 37757 (2022-017)

Significant Deficiency 2022

State of Vermont

VT

Allowable Costs / Cost Principles Period of Performance Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

Corrective Action Plan: The Department will review its procedures and internal controls and update as necessary to ensure that expenditures are incurred within the allowable period of performance for respective awards. Scheduled Completion Date of Corrective Action Plan: June 30, 2023 Contacts for...

Corrective Action Plan: The Department will review its procedures and internal controls and update as necessary to ensure that expenditures are incurred within the allowable period of performance for respective awards. Scheduled Completion Date of Corrective Action Plan: June 30, 2023 Contacts for Corrective Action Plan: Cameron Wood, UI Director Cameron.Wood@vermont.gov

View Audit 30446

Finding 37755 (2022-015)

Significant Deficiency 2022

State of Vermont

VT

Eligibility Special Tests & Provisions Significant Deficiency § 200.303

Corrective Action Plan: This finding was also found during the past two fiscal year?s Single Audit and is a carryover issue stemming from the same underlying problem. The RESEA Program has been in a state on ongoing transition coming out of the COVID-19 pandemic as the Department needed to close th...

Corrective Action Plan: This finding was also found during the past two fiscal year?s Single Audit and is a carryover issue stemming from the same underlying problem. The RESEA Program has been in a state on ongoing transition coming out of the COVID-19 pandemic as the Department needed to close the Program for a significant period during the pandemic and then subsequently transitioned to more of a virtual / flex program in calendar year 2021 and 2022. The Department has taken additional steps to try and correct this finding. For example, the Department instituted a mandatory check list for staff to complete as cases are closed. This was developed and provided to staff in June 2022. The RESEA supervisor continues to conduct random sampling on casefiles for accuracy reviews and will continue to provide ongoing supervisor feedback and staff training. Scheduled Completion Date of Corrective Action Plan: June 30 , 2023 Contacts for Corrective Action Plan: Cameron Wood, UI Director Cameron.Wood@vermont.gov

View Audit 30446

Finding 37754 (2022-014)

Significant Deficiency 2022

State of Vermont

VT

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan: This finding identifies that the Department is not meeting the federal performance expectation for timely closure of BAM Paid Claims. The primary reason behind this performance deficiency is due to the limited federal administrative dollars provided to fund the administratio...

Corrective Action Plan: This finding identifies that the Department is not meeting the federal performance expectation for timely closure of BAM Paid Claims. The primary reason behind this performance deficiency is due to the limited federal administrative dollars provided to fund the administration of the UI Program. Because of the limited funds, the Department is forced to operate a minimal staffing level, which leads to the inability to ensure all work is conducted timely. Separately, this finding identifies that the Department did not provide signature signoff on two BAM casefiles pulled for review. The Department did maintain proper supervisor signoff in the USDOL SUN System where cases are formally managed. However, the Department was not able to produce the supervisor?s signoff on the paper copy maintained for audit purposes. The Department maintains an ongoing corrective action plan with the USDOL through the State Quality Service Plan (SQSP) for the performance of the BAM unit, including the timeliness of BAM case closure. For the supervisory review and documented signoff, the BAM Unit has created a new standard procedure to ensure that cases have the needed documentation. This standard procedure was shared with the staff via a unit meeting / training on February 28, 2023. Scheduled Completion Date of Corrective Action Plan: Complete Contacts for Corrective Action Plan: Cameron Wood, UI Director Cameron.Wood@vermont.gov

View Audit 30446

Finding 37751 (2022-011)

Significant Deficiency 2022

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

To ensure complete accurate reporting into the FSRS, the Agency shall implement the following steps: 1. Responsible staff will review Training Resources on the FFATA Home Page on an ongoing basis. 2. When Grant Agreements and Amendments are executed, email notifications to staff will be saved fro...

To ensure complete accurate reporting into the FSRS, the Agency shall implement the following steps: 1. Responsible staff will review Training Resources on the FFATA Home Page on an ongoing basis. 2. When Grant Agreements and Amendments are executed, email notifications to staff will be saved from the Grants Management Analyst and reviewed the 3rd Monday of each month they are received by both the Grants Management Specialist and Supervisor. 3. Once review is completed and details confirmed, Grant Agreement & Amendment Data will be reported into FFATA, by the Grants Management Specialist. 4. After Reports are completed in FFATA for the Executed Grant Agreements and Amendments, Grants Management Specialist will send an email to both the Grants Management Analyst notifying completion of the Reports and also to Supervisor, to review reports that the grant, fund amounts, and obligation dates are correct. 5. If any errors, the Supervisor, will notify the Grants Management Specialist that changes are required ? repeat (4.) notification to Supervisor when corrections in FFATA are complete to review and verify. Scheduled Completion Date for Corrective Action Plan: Completed: February 1, 2023 Point of contact: Ann Karlene Kroll, Federal Programs Director, annkarlene.kroll@vermont.gov, 802-828-5225.

View Audit 30446

Finding 37749 (2022-009)

Significant Deficiency 2022

State of Vermont

VT

Cash Management Reporting Significant Deficiency § 200.303

The Department agrees with this finding and has implemented the following: ? Enhanced SF-271 policies and procedures to verify that detail line items agree with supporting documentation. The Department has improved its internal controls to ensure that SF-271 reports have been prepared accurately p...

The Department agrees with this finding and has implemented the following: ? Enhanced SF-271 policies and procedures to verify that detail line items agree with supporting documentation. The Department has improved its internal controls to ensure that SF-271 reports have been prepared accurately prior to submission and that the Federal share of reimbursement requests are calculated correctly. ? Distributed policies and procedures and trained staff to ensure understanding of the SF-271 process and federal reporting requirements. Completion Date: February 28, 2023 Summary Schedule of Prior Audit Findings: None Contact Person Responsible for Corrective Action: Kim Fedele, Financial Manager II

View Audit 30446

Finding 37736 (2022-008)

Significant Deficiency 2022

State of Vermont

VT

School Nutrition Programs Cash Management Reporting § 200.303

Corrective Action Plan: The Agency of Education?s new Child Nutrition grants management system, Harvest, now has the reports to back up the Federal FNS-10's built-in. In addition, Harvest now also retains a copy of each report created along with the backup for each report. Position Responsible ...

Corrective Action Plan: The Agency of Education?s new Child Nutrition grants management system, Harvest, now has the reports to back up the Federal FNS-10's built-in. In addition, Harvest now also retains a copy of each report created along with the backup for each report. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: April 1, 2023

View Audit 30446

Finding 37733 (2022-003)

Significant Deficiency 2022

Rider University

NJ

Reporting Significant Deficiency Internal Control / Segregation of Duties

Higher Education Emergency Relief Fund ? Student Aid Portion? Assistance Listing No. 84.425E Recommendation: We recommend the University establish a system to review reports for accuracy as well as ensure timely posting in accordance with applicable reporting requirements. Explanation of disagreem...

Higher Education Emergency Relief Fund ? Student Aid Portion? Assistance Listing No. 84.425E Recommendation: We recommend the University establish a system to review reports for accuracy as well as ensure timely posting in accordance with applicable reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has established a calendar reminder to ensure the report is completed and posted in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Miranda Cole, Director of Financial Aid Planned completion date for corrective action plan: 3/23/2023

View Audit 30445

Finding 37730 (2022-001)

Significant Deficiency 2022

Rider University

NJ

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

Federal Perkins Loan Program ? Assistance Listing No. 84.038 Recommendation: We recommend that the University keep MPNs for loans for the 3-year retention period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: W...

Federal Perkins Loan Program ? Assistance Listing No. 84.038 Recommendation: We recommend that the University keep MPNs for loans for the 3-year retention period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We were able to confirm that the MPN?s were inadvertently shredded due to a mold issue in the storage facility. All other MPN?s have been moved to a safer area and staff are no longer permitted to shred documents without the approval of the Associate Director (Lisa Butler). Name(s) of the contact person(s) responsible for corrective action: Lisa Butler, Associate Director Bursar Planned completion date for corrective action plan: 3/23/2023

View Audit 30445

Finding 37724 (2022-002)

Significant Deficiency 2022

Rider University

NJ

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Federal Pell Grant Program, Federal Direct Student Loans ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. In addition, we recommend the University develop a process to help better oversee the submi...

Federal Pell Grant Program, Federal Direct Student Loans ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. In addition, we recommend the University develop a process to help better oversee the submissions completed by the third-party servicer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Continued attendance in Clearinghouse webinars, corrected previous years? of Clearinghouse submissions that included student?s incorrect term end dates and will monitor the future warnings on the Clearinghouse Error Reports, will communicate the rejected records from NSLDS to Financial Aid and Admissions once received in an effort for all departments to work together in assisting students to confirm their SSN Name(s) of the contact person(s) responsible for corrective action: Jessica Novak, Justina Nicita & Susan Stefanick Planned completion date for corrective action plan: 3/14/2023 nd will send Financial Aid the NSLDS file for comparison.

View Audit 30445

Finding 37723 (2022-004)

Significant Deficiency 2022

Rider University

NJ

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensu...

Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The R2T4 for this student will be recalculated using the correct total number of days and any and all Title IV adjustments will be made. Moving forward we will strengthen our processes so that our R2T4 calculations will be inclusive of scheduled breaks as per the FSA Handbook. Name(s) of the contact person(s) responsible for corrective action: Chris Corrato, Assistant Director & Amanda Young, Associate Director Planned completion date for corrective action plan: 3/23/2023

View Audit 30445 Questioned Costs: $1

Finding 37722 (2022-005)

Significant Deficiency 2022

Rider University

NJ

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

Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University implements procedures to ensure that Title IV funds that are ...

Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University implements procedures to ensure that Title IV funds that are to be returned are returned in the proper order. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We currently ensure that all R2T4 calculations are done in the appropriate order as stated in the FSA Handbook by the Department of Education. Moving forward we will strengthen our procedures so that the returned funds are processed to COD in the proper order. Name(s) of the contact person(s) responsible for corrective action: Chris Corrato, Assistant Director, Amanda Young, Associate Director and Stephanie Falsetti, Assistant Director Planned completion date for corrective action plan: 3/23/2023

View Audit 30445

Finding 37713 (2022-001)

None 2022

City of Cave Spring, Georgia

GA

Subrecipient Monitoring Cash Management Material Weakness § 200.502 § 200.510

Audit Period: Fiscal year ended June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Findings - Financial Statement Audit M...

Audit Period: Fiscal year ended June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Findings - Financial Statement Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported Findings - Federal Award Programs Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported Water and Waste Systems -ALN: 10.760 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expenditures for an audit period. Action Taken: We acknowledge our responsibility to present the Schedule of Expenditures of Federal Awards and related notes in accordance with Uniform Guidance requirements. To ensure future implementation of this requirement, the City of Cave Spring will record all expenditures on the schedule of federal expenditures.

View Audit 29350

Finding 37654 (2022-003)

Significant Deficiency 2022

Cornell College

IA

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

2022-003 HEERF Reporting ? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with aud...

2022-003 HEERF Reporting ? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will review their procedures around HEERF reporting and ensure someone is designated to review prior to uploading the reports. Name(s) of the contact person(s) responsible for corrective action: Kelly Flege Planned completion date for corrective action plan: update plan

View Audit 36236

Finding 37646 (2022-002)

Significant Deficiency 2022

Cornell College

IA

Student Financial Aid Reporting Significant Deficiency

2022-002 SCHER1 ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of ...

2022-002 SCHER1 ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will continue to monitor errors within SCHEER 1 to ensure they are corrected within 10 days. Name(s) of the contact person(s) responsible for corrective action: Pam Perry Planned completion date for corrective action plan: The process was implemented in July 2021.

View Audit 36236

Corrective Action Plans

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