Corrective Action Plans

Finding 37260 (2022-001)

Significant Deficiency 2022

Vanguard University of Southern California and Affiliates

CA

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Management's Corrective Action Plan - Finding 2022-001: Special Tests: Return of Title IV Funds - In our 2021-22 audit it was identified that a Return of Title IV funding (R2T4) occurred outside of the required 45 day window. During the 2021-22 year the Financial Aid Office was continually working o...

Management's Corrective Action Plan - Finding 2022-001: Special Tests: Return of Title IV Funds - In our 2021-22 audit it was identified that a Return of Title IV funding (R2T4) occurred outside of the required 45 day window. During the 2021-22 year the Financial Aid Office was continually working on finding the most accurate ways to ensure that all withdrawals were identified and reviewed for R2T4 processing within the necessary time frames. We were using multiple reports that were created and delivered from various departments to screen all enrollment status changes, however, these reports were not capturing all necessary information which caused us to not identify the student in question until we were outside of the 45 day window to return funds. We have since worked to create a new report that captures all enrollment changes for the semester within one report. The new report is now delivered on a weekly basis for review to ensure that all required R2T4 deadlines are met. - Contact Person: Chris, Preszler, Director of Financial Aid - Anticipated Completion Date: November 30, 2022.

View Audit 80777

Finding 37251 (2022-003)

Significant Deficiency 2022

South Delta Regional Housing Authority

MS

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Finding 2022 - 003 - Housing Choice Vouchers Tenant Files, Significant Deficiency The Authority will work on strengthening its internal controls to correct this situation and ensure that they will be in compliance with the federal guidelines and the Authority?s policies. Patricia Logan, Executive Di...

Finding 2022 - 003 - Housing Choice Vouchers Tenant Files, Significant Deficiency The Authority will work on strengthening its internal controls to correct this situation and ensure that they will be in compliance with the federal guidelines and the Authority?s policies. Patricia Logan, Executive Director has assumed the responsibility to ensure that controls are put in place to properly maintain the tenant files. She expects the deficiencies which led to this finding to be resolved by December 31, 2023.

View Audit 34948

Finding 37232 (2022-003)

Significant Deficiency 2022

Bethany College

KS

Special Tests & Provisions Student Financial Aid Reporting

Corrective Action Plan 2022-003: The College concurs with the finding and has reviewed and where appropriate made updates to the processes used to report disbursement dates to COD. Completion Date: January 2022 Contact Person: Christoffer Larsen, Executive Director of Student Financial Services

View Audit 30545

Finding 37230 (2022-006)

Significant Deficiency 2022

Bethany College

KS

Reporting Special Tests & Provisions Significant Deficiency

Corrective Action Plan 2022-006: The College concurs with the finding and has provided corrective action through distributing the Annual Security Report and Fire Safety Report as well as establishing appropriate timelines for distribution in future years. Completion Date: October 2022 Contact Pers...

Corrective Action Plan 2022-006: The College concurs with the finding and has provided corrective action through distributing the Annual Security Report and Fire Safety Report as well as establishing appropriate timelines for distribution in future years. Completion Date: October 2022 Contact Person: Christoffer Larsen, Executive Director of Student Financial Services

View Audit 30545

Finding 37229 (2022-004)

Significant Deficiency 2022

Bethany College

KS

Questioned Costs Special Tests & Provisions Student Financial Aid

Corrective Action Plan 2022-004: The College concurs with the finding and has provided corrective action through adding additional review of the calculation of institutionally scheduled breaks and total days used in the R2T4 calculations. Completion Date: May 2022 Contact Person: Christoffer Larse...

Corrective Action Plan 2022-004: The College concurs with the finding and has provided corrective action through adding additional review of the calculation of institutionally scheduled breaks and total days used in the R2T4 calculations. Completion Date: May 2022 Contact Person: Christoffer Larsen, Executive Director of Student Financial Services

View Audit 30545 Questioned Costs: $1

Finding 37228 (2022-001)

Significant Deficiency 2022

Bethany College

KS

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Corrective Action Plan 2022-001: The College has obtained the required letter of credit from a local bank and will comply with federal heightened cash monitoring requirements. The College continues to work to positively align revenues and expenses. The College regularly monitors its cash flows and e...

Corrective Action Plan 2022-001: The College has obtained the required letter of credit from a local bank and will comply with federal heightened cash monitoring requirements. The College continues to work to positively align revenues and expenses. The College regularly monitors its cash flows and expense budgets both for timing and savings. Efforts continue to increase net student revenues to reduce the need for current-year contributions and other income for operating expenses. The College will continue to carefully plan and manage institutional financial aid to yield stronger net student revenues to support operations. Anticipated Completion Date: August 2023 Contact Person: Krista Harris, Chief Financial Officer

View Audit 30545

Finding 37199 (2022-001)

Significant Deficiency 2022

Cumberland County Hospital System Inc.

NC

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

Program Name: Community Facilities Loans and Grants ? Assistance Listing No. 10.766 Recommendation: We recommend management ensure that they have a process in place to ensure all investments are backed by the full faith and credit of the United States. Additionally, management should have proper int...

Program Name: Community Facilities Loans and Grants ? Assistance Listing No. 10.766 Recommendation: We recommend management ensure that they have a process in place to ensure all investments are backed by the full faith and credit of the United States. Additionally, management should have proper internal controls in place to ensure investment valuation is made to ascertain adequate debt reserve balance in accordance with USDA debt agreement is met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The management will have all mutual funds sold and will deposit $290,000 into the debt reserve account to fully fund the balance to equal one payment. Name(s) of the contact person(s) responsible for corrective action: James Dupe Planned completion date for corrective action plan: September 30, 2023

View Audit 23972

Finding 37193 (2022-003)

Significant Deficiency 2022

Mahomet-Seymour Community School District #3

IL

Reporting School Nutrition Programs Significant Deficiency

There is no disagreement with the finding. Corrective action was started immediately. Arbor is responsible for sending the CSBO all of their source data and the reports to create the claim data. The CSBO will review the source data to make sure that it matches the reporting. When bills are recei...

There is no disagreement with the finding. Corrective action was started immediately. Arbor is responsible for sending the CSBO all of their source data and the reports to create the claim data. The CSBO will review the source data to make sure that it matches the reporting. When bills are received, they will be matched up to the claims to make sure that there aren't any discrepancies before the bill is paid. Person responsible: Heather Smith, CSBO.

View Audit 28134

Finding 37163 (2022-002)

Significant Deficiency 2022

Mercy Hospital Iowa City, Ia

IA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding No. 2022-002: Personnel Responsible for Corrective Action: Stuart Elkin, Vice President of Finance, Mercy Iowa City Anticipated Completion Date: Completed as of September 23, 2022 Corrective Action Plan: As it relates to the PRF Reporting Portal submissions, in addition to the review and app...

Finding No. 2022-002: Personnel Responsible for Corrective Action: Stuart Elkin, Vice President of Finance, Mercy Iowa City Anticipated Completion Date: Completed as of September 23, 2022 Corrective Action Plan: As it relates to the PRF Reporting Portal submissions, in addition to the review and approval of the Controller, the Vice President of Finance (Stuart Elkin) will also review and approve the submissions, to ensure all expenses submitted are appropriate and that expenses that do not relate to the prevention, preparation or response to the coronavirus are not included in future reporting. This corrective action plan was implemented as of September 23, 2022, prior to the Period 3 PRF reporting submission.

View Audit 37762 Questioned Costs: $1

Finding 37136 (2022-001)

Significant Deficiency 2022

Tampa Bay Federal Credit Union

FL

Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN October 10, 2022 Department of the Treasury ? CDFI Fund Grant Tampa Bay Federal Credit Union respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Doeren Mayhew Audit period: July...

CORRECTIVE ACTION PLAN October 10, 2022 Department of the Treasury ? CDFI Fund Grant Tampa Bay Federal Credit Union respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Doeren Mayhew Audit period: July 1, 2021 ? 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. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF TREASURY CDFI Program ? CFDA No. 21.024 Significant Deficiency: See Finding 2022-001. Recommendation: Establish control procedures to identify, track and reconcile eligible loans deployed during a grant performance period. Action Taken: Since the date of the exit conference, to address the internal control issue noted, we have created reports from our loan servicing systems and initiated procedures in which to identify and track eligible loan deployments on an individual loan basis. These totals will be reconciled to the loan deployments (financial products) reported annually on the Performance Progress Reports.

View Audit 35809

Finding 37121 (2022-005)

Significant Deficiency 2022

Housing Authority of the City of Waterbury

CT

Special Tests & Provisions HUD Housing Programs Significant Deficiency

2022-005 Special Tests and Provisions ? General Depository Agreements Significant Deficiency / Other Matter This finding has been corrected. General Depository Agreements are in place. This was completed on August 22, 2022, by the Comptroller, Jennifer Yager, which can be reached at 203-596-2640.

View Audit 28069

Finding 37119 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Subrecipient Monitoring Reporting

2022-003 Reporting Financial Reports Significant Deficiency / Other Matter This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, will implement controls and processes to ensure the electronic submis...

2022-003 Reporting Financial Reports Significant Deficiency / Other Matter This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, will implement controls and processes to ensure the electronic submission of form HUD-52681-B occurs monthly. The Housing Authority anticipates this will be implemented in April 2023 upon completion of the HUD QAD review. Both Dana and Jennifer can be reached at 203-596-2640.

View Audit 28069

Finding 37118 (2022-007)

Significant Deficiency 2022

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Significant Deficiency Special Tests & Provisions

2022-007 Special Tests and Provisions ? Capital Funds for Operating Costs Significant Deficiency / Other Matter Historically, the Housing Authority obligated funds as they became available on a monthly basis, based on the five-year plan approved by HUD. The Housing Authority was not aware that dra...

2022-007 Special Tests and Provisions ? Capital Funds for Operating Costs Significant Deficiency / Other Matter Historically, the Housing Authority obligated funds as they became available on a monthly basis, based on the five-year plan approved by HUD. The Housing Authority was not aware that draw downs of Capital funds for operating costs have to be obligated when the expense is incurred, or a contract entered into. The Comptroller, Jennifer Yager, will oversee this under the guidance of the CFO Consultant and the Capital Project Manager. The Housing Authority will put a process in place to make sure the operating funds are obligated in LOCCs only after a contract is executed and expenses have been incurred. This will be implemented in April 2023. Jennifer can be reached at 203-596-2640.

View Audit 28069

Finding 37043 (2022-001)

Significant Deficiency 2022

University of Redlands

CA

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

CORRECTIVE ACTION PLAN Audit Finding 2022-001 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Data Transmission Errors - University of Redlands data submitted to its third-party provider, the National Student Clearinghouse, will be audite...

CORRECTIVE ACTION PLAN Audit Finding 2022-001 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Data Transmission Errors - University of Redlands data submitted to its third-party provider, the National Student Clearinghouse, will be audited via reports generated from directly from the NSLDS. The University Registrar will request access to the respective federal sites in order to run said reports. Delayed Degree Conferral - The Academic Catalog currently lists 4 conferral or graduation dates: Commencement, May 31, August 31, and December 31. This language will be changed to confer degrees the date of the last semester enrolled. - Degrees awarded outside of the typical reporting cycle will be reported manually through the National Student Clearinghouse and not held until the next degree reporting cycle. Contact Person Responsible for Corrective Action: Eric Maczka, University Registrar; eric_maczka@redlands.edu, 909-748-8333 Anticipated Completion Date: December 31, 2022

View Audit 28031

Finding 36943 (2022-001)

Significant Deficiency 2022

Wood County Village, Inc.

OH

HUD Housing Programs Significant Deficiency

Wood County Village, Inc. HUD Project No. 042-HD044 Audit Firm: GBQ Partners LLC Audit Period: 07/1/21-06/30/22 CAP Prepared by: Ryan Gailbreath 419-725-8608 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 U.S. Department of Housing and Urb...

Wood County Village, Inc. HUD Project No. 042-HD044 Audit Firm: GBQ Partners LLC Audit Period: 07/1/21-06/30/22 CAP Prepared by: Ryan Gailbreath 419-725-8608 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) ? CFDA 14.181; Grant period ? Year ended June 30, 2022 a. Comments on the Finding and Each Recommendation. Statement of Condition: Security deposits were not placed into a segregated account. Criteria: The HUD Handbook 4350.3 Occupancy Requirements of Subsidized Multifamily Housing Programs requires that the owner must place security deposits in a segregated, interest bearing-account, the balance of which must at all times be equal to the total amount collected from the eligible family plus any accrued interest. Cause: The Project?s sponsor and management company experienced turnover in their accounting department during the year which caused a shift in assigned duties and responsibilities. During that shift in assigned duties there was a lapse in assigned responsibility for the transfer of security deposits. Effect of Condition: This condition resulted in required deposits not being transferred to a segregated account causing the balance to be unequal to the amount collected from the eligible family. Recommendation: We recommend that the Project?s sponsor verify, on a monthly basis, the required security deposit asset and liability account equal. b. Action(s) Taken or Planned on the Finding 1. The Project?s sponsor is aware of the requirement to move eligible family deposits into a segregated account and are working with new accounting staff to ensure that the proper transfers are completed in the future. 2. In September 2022, the security deposits were transferred to a segregated account equaling the amount collected from the eligible family.

View Audit 36729

Finding 36897 (2022-002)

Significant Deficiency 2022

City of South Salt Lake

UT

Reporting Subrecipient Monitoring Period of Performance

Responsible Official?s Response: Management will file the initial project and expenditure report by December 31, 2022 and will submit all required subsequent reports by their applicable due dates.

View Audit 27813

Finding 36896 (2022-002)

Significant Deficiency 2022

Harrison County School District

MS

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

2022-002 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: The District has amended policy on incentive pay to require it to be paid at the end of the year, after criteria has been verified. Repayment has been requested from the employee. c. A...

2022-002 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: The District has amended policy on incentive pay to require it to be paid at the end of the year, after criteria has been verified. Repayment has been requested from the employee. c. Anticipated completion date: June 30, 2023

View Audit 25582

Finding 36895 (2022-001)

Significant Deficiency 2022

Harrison County School District

MS

School Nutrition Programs Internal Control / Segregation of Duties Significant Deficiency

2022-001 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: Personnel and federal program directors will review coding of all employees prior to payment. Child nutrition program has been reimbursed the unallowed cost. c. Anticipated completion ...

2022-001 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: Personnel and federal program directors will review coding of all employees prior to payment. Child nutrition program has been reimbursed the unallowed cost. c. Anticipated completion date: June 30, 2023

View Audit 25582

Finding 36822 (2022-005)

Significant Deficiency 2022

Milford Housing Authority

NE

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

Corrective Action Planned: The Milford Housing Authority understands the need to review and approve disbursements and has implemented procedures to provide for the review and approval of all invoices at a detailed level which will be evidenced by an initial or other documentation. Anticipated Compl...

Corrective Action Planned: The Milford Housing Authority understands the need to review and approve disbursements and has implemented procedures to provide for the review and approval of all invoices at a detailed level which will be evidenced by an initial or other documentation. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.

View Audit 24037

Finding 36821 (2022-004)

Significant Deficiency 2022

Milford Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Reporting

Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Res...

Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.

View Audit 24037

Finding 36762 (2022-001)

Significant Deficiency 2022

Communities in Schools of the Dallas Region, Inc.

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding No. 2022-001: Allowable costs ? Significant deficiency in internal control over compliance. The 21st Century grant director was provided a PEX card (prepaid credit card) to make purchases for the program. The purchases were approved per the budgeted line items by the grantor. The CFO met wit...

Finding No. 2022-001: Allowable costs ? Significant deficiency in internal control over compliance. The 21st Century grant director was provided a PEX card (prepaid credit card) to make purchases for the program. The purchases were approved per the budgeted line items by the grantor. The CFO met with the program director on a bi-weekly basis and the program director outlined all anticipated expenses for the program. They were discussed and approved during the meeting but were not physically documented. The purchases were made and receipts were uploaded into the PEX system, however there was no signature on the receipts to document the approval. These expenses were later reviewed and summarized by the CFO in an Excel spreadsheet prior to billing the grantor. We have incorporated and communicated changes to our policy and standard procedure to ensure the documentation of manager?s approval of invoices are kept on file. Employees under the 21st Century program have been trained and approval of purchases are now physically documented electronically as of January of 2023. Given CISDR's expanded workload and doubling the number of schools from two years prior, the Finance team was functioning with one full time CFO and one part time accountant. In March 2023 we hired a full-time senior accountant to manage the internal controls compliance over expenditures. The plan has already been implemented.

View Audit 35133

Finding 36759 (2022-003)

Significant Deficiency 2022

Portland Va Research Foundation

OR

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

Allowable Costs Recommendation: We recommend that the organization implement procedures to ensure that indirect costs are charged in accordance with its approved indirect cost rate proposal. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action tak...

Allowable Costs Recommendation: We recommend that the organization implement procedures to ensure that indirect costs are charged in accordance with its approved indirect cost rate proposal. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action taken in response to finding: Once the issue was identified as a result of the audit, PVARF staff worked diligently to return the excess funds to the funding source, as well as determining an effective resolution to ensure there is no reoccurrence of inappropriate billing of the foundation?s indirect cost rate. Action Plan: In addition to implementing a project management platform that accurately identify the correct indirect cost rate to be charged, PVARF is also working to ensure cross training is occurring between administrative positions, improving information sharing, and standardizing training. Name(s) of the contact people responsible for correction action: J. Rowland, H. Tyre, S. Dolan Plan completion date for corrective action plan: July 31, 2023

View Audit 35130 Questioned Costs: $1

Finding 36758 (2022-002)

Significant Deficiency 2022

Portland Va Research Foundation

OR

Questioned Costs Allowable Costs / Cost Principles Cash Management

Memorandum of Understanding Billing Recommendation: We recommend that the organization implement procedures to ensure that reimbursement requests are based on actual invoices. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response...

Memorandum of Understanding Billing Recommendation: We recommend that the organization implement procedures to ensure that reimbursement requests are based on actual invoices. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: Once this deficiency was identified, PVARF immediately contacted VA Portland Health Care System to determine if invoicing would the forthcoming. When it was made clear that there was no forthcoming invoicing, the sponsor was contacted to determine refund steps. Ultimately, the funds were returned to the agency that was inappropriately billed. Action Plan: In addition to ensuring effective communication between the stakeholders, PVARF implemented standard follow-up protocols to make certain VAPORHCS is invoicing PVARF timely, PVARF is in the process of implementing a project management platform that will effectively and efficiently manage major milestones such as invoicing for grants, contracts, and clinical trials. It was also made clear to PVARF administrative staff that there will be no billing ahead of receipt of invoices on any agreements, and that doing so is a breach of the executed contract. Name(s) of the contact people responsible for correction action: Admin Staff Team Plan completion date for corrective action plan: July 31, 2023

View Audit 35130 Questioned Costs: $1

Finding 36744 (2022-002)

Significant Deficiency 2022

Northland Pines School District

WI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles HUD Housing Programs

2022-002 Journal Entry Approval Recommendation: We recommend the District review its written procedures to ensure there are adequate controls over journal entry reviews. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Fi...

2022-002 Journal Entry Approval Recommendation: We recommend the District review its written procedures to ensure there are adequate controls over journal entry reviews. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Business Manager will review and approve all journal entries submitted via Skyward by the Accounting Coordinator and ensure proper supporting documentation is attached to each entry. In turn, the Accounting Coordinator will do the same for all journal entries submitted by the Business Manager. Name of Responsible Official: Tera Fritz, Business Manager Expected Completion Date: July 1, 2022

View Audit 25955

Finding 36698 (2022-003)

Significant Deficiency 2022

African Development Center

MN

Reporting Subrecipient Monitoring Significant Deficiency § 200.329

2022-003 Performance Reporting Microloan Program ? Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no di...

2022-003 Performance Reporting Microloan Program ? Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: New staff has been trained and the reporting calendar updated. CFO/COO to monitor and submit in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Nasibu Sareva (CEO) and Felicia Ravelomanantsoa (CFO/COO) Planned completion date for corrective action plan: 12/31/2023

View Audit 36926

Corrective Action Plans

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