Corrective Action Plans

Finding 59681 (2022-003)

Significant Deficiency 2022

WI

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned...

Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: A procedure will be implemented to require a separate preparer and reviewer of the reports. Responsible official: Keith Lucius, Assistant Superintendent Anticipated completion date: June 30, 2023

View Audit 55305

Finding 59616 (2022-002)

Significant Deficiency 2022

Fairbanks Native Association

AK

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency

Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Duane Hoskins, Director of Finance Corrective Action Plan: In order to improve internal control over expenditures made by credit cards, while still maintaining...

Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Duane Hoskins, Director of Finance Corrective Action Plan: In order to improve internal control over expenditures made by credit cards, while still maintaining a convenient and efficient system for small dollar and online purchases, Fairbanks Native Association adopted a Purchase Card system in June of 2022. A Purchase Card policy which will be put in place which will require supporting purchase documentation and Program Director approval. Proposed Completion Date: December 31, 2022

View Audit 55098

Finding 59538 (2022-004)

Significant Deficiency 2022

Erie County Technical School

PA

Cash Management Reporting Significant Deficiency

FINDING 2022-004: ESSER - REPORTING CONTACT PERSON: Jessica Garnica, Business Manager CORRECTIVE ACTION: Management will ensure all necessary reports related to federal grants are filed in a timely manner and that PDE requirements are reviewed. Management has already filed the required cash on ha...

FINDING 2022-004: ESSER - REPORTING CONTACT PERSON: Jessica Garnica, Business Manager CORRECTIVE ACTION: Management will ensure all necessary reports related to federal grants are filed in a timely manner and that PDE requirements are reviewed. Management has already filed the required cash on hand reports for ARP ESSER for the most recent fiscal quarter. Management is confident that the issue can be resolved immediately. PROPOSED COMPLETION DATE: Immediately

View Audit 54480

Finding 59533 (2022-003)

Significant Deficiency 2022

La Roche University

PA

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

Finding 2022-003 Issue: The University utilizes an automated notification system to send an email message to students when federal loans are disbursed. The message includes (1) the date and amount of the disbursement; (2) the student's right, or parent's right, to cancel all or a portion of that...

Finding 2022-003 Issue: The University utilizes an automated notification system to send an email message to students when federal loans are disbursed. The message includes (1) the date and amount of the disbursement; (2) the student's right, or parent's right, to cancel all or a portion of that loan or loan disbursement and have the loan proceeds returned; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan. However, as a result of a technical issue the automated notification system stopped working in September, 2021. Corrective Action: As of March 10, 2023, the University corrected the technical system scripts that failed approximately 19 months ago; as a result, students are once again receiving automated email notifications when federal aid is posted to their accounts. Responsibility: Director, Student Accounts Contact: Dayna Tinkey, Director, Student Accounts

View Audit 54887

Finding 59531 (2022-001)

Significant Deficiency 2022

La Roche University

PA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Finding 2022-001 Issue: The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 1 student with status changes of Graduated. The student in question graduated in December 2021. Per the assistant registrar, the degree verify files for both undergraduate a...

Finding 2022-001 Issue: The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 1 student with status changes of Graduated. The student in question graduated in December 2021. Per the assistant registrar, the degree verify files for both undergraduate and graduate students for December 2021 graduates were uploaded to the National Student Clearinghouse on 1/7/2022. It appears that the undergraduate file was processed by the graduate student file was not. We receive processing confirmations from the Clearinghouse, but when files are submitted in multiples, only one confirmation is received for all files, not separate confirmation. Corrective Action: The assistant registrar has been in communication with the National Student Clearinghouse regarding the missed file. The upload has been resolved. Going forward, the assistant registrar will submit each file separately to receive separate confirmations, and personally verify posting. Responsibility: Degree Verify reporting is uploaded by the Assistant Registrar. Contact: Katie Elverson, Registrar Issue: The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 2 students that changed enrollment status mid-semester. The students in question enrolled in fall 2021 classes full-time and was reported as full-time in the initial enrollment report They withdrew from all classes on 9/15/2023 and 10/21/2021, respectively. In the enrollment reports following their withdrawal, the students were reported as less-than half-time, rather than withdrawn. Students were reported as withdrawn following the end of the term. These reports with statuses are pulled by the student information system, so this seems to have been an issue with the SIS; they are spot checked, but all rows cannot be manually checked and verified before submission. Corrective Action: Upon notification of this issue, I began to investigate the original data report that was pulled out of CX (our SIS) to determine where the error was coming from Upon viewing the Fall 2021 data for the students, I saw that after their withdrawal they were reported as enrolled in zero credits, however they were also being classified in the report from CX as 'less than half time.' I immediately contacted Jenzabar (our SIS vendor) to inquire as to why the system would be calculating a zero-credit enrollment as 'less than half time.' They quickly responded and showed me how to adjust tables within CX that determine how student statuses are completed. Information in the tables was incomplete regarding students who withdraw midsemester. Bringing this to our attention enabled us to implement a corrective solution. Unfortunately, this solution will not be seen on enrollment reports until March 2023. Responsibility: Enrollment reporting is uploaded by the Registrar. Contact: Katie Elverson, Registrar

View Audit 54887

Finding 59518 (2022-002)

Significant Deficiency 2022

Aultman Health Foundation

OH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Agency: US Department of Treasury Federal Program Name: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Provider Relief Funds were pr...

Federal Agency: US Department of Treasury Federal Program Name: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. These funds may not be used to reimburse expenses of losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Organization's internal controls over reporting were not effective. Questioned Costs: $-0- Context: During the audit, it was determined that one out of five reports selected for testing included quarterly revenue amounts that did not agree to the underlying revenue information. This resulted in one report understating lost revenue by approximately $550,000. Cause: The revenue information used to populate the reports was not reviewed prior to submission. Effect: Reported lost revenue was calculated incorrectly. After using the underlying revenue information to calculate lost revenue, there was sufficient lost revenue to utilize all the Provider Relief Funds reported. Recommendation: We recommend management implement additional procedures to review reported revenue before submitting reports. Views of Responsible Officials and Planned Corrective Actions: Aultman Health Foundation was able to correct the Period 5 Reporting for Aultman Specialty Hospital. Going forward, Aultman Corporate Finance Leadership will review data submissions, comparing to both internal reporting as well as Trial Balance to account for potential differences.

View Audit 51835

Finding 59517 (2022-001)

Significant Deficiency 2022

Aultman Health Foundation

OH

Procurement, Suspension & Debarment Eligibility Significant Deficiency

Federal Agency: US Department of Homeland Security Federal Program Name: FEMA Public Assistance Grant Program Assistance Listing Number: 97.036 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Foun...

Federal Agency: US Department of Homeland Security Federal Program Name: FEMA Public Assistance Grant Program Assistance Listing Number: 97.036 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Foundation?s internal controls related to the FEMA Public Assistance Grant Program state that authorization form are required to be obtained by the appropriate level of management for all capital purchases. Condition: The compliance requirements state that FEMA evaluates the eligibility of all costs claimed by the applicant. Not all costs incurred as a result of the incident are eligible. Costs must be authorized and not prohibited under federal, state, territorial, tribal, or local government laws or regulations as well as consistent with applicant?s internal policies, regulations, and procedures that apply uniformly to both federal awards and other activities of the applicant. Questioned Costs: $-0- Context: It was noted that as a part of Aultman Health Foundation's internal controls related to FEMA funding, as well as other capital projects, that one signed authorization form was required to be obtained by the appropriate level of management to approve capital purchases. Per discussions with client, they were unable to locate the signed authorization form for a set of disbursements totaling $44,631 associated with one of the FEMA projects. Per further discussion with client, the signed authorization form was obtained and retained by an employee who is no longer employed with the Foundation and therefore, access to this signed copy was no longer available. Effect: There is potential that capital purchases could be made without authorization from the proper level of management. Recommendation: We recommend that for all capital purchases, especially for projects that utilize federal funding, formal authorization is obtained from the appropriate level of management. Additionally, it is recommended that the signed authorization forms be retained in a location that is easily accessible when requested.Views of Responsible Officials and Planned Corrective Actions: Aultman Health Foundation created a central shared location for all signed capital authorization forms to be kept electronically for reference.

View Audit 51835

Finding 59499 (2022-001)

Significant Deficiency 2022

Ruby Tribal Council

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit t...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit to be completed the month following year end close. The audit will be schedule with Audit firm to have the audit completed 5 months after year end close. Proposed Completion Date: The plan is in place September 15, 2023 and the FY 23 Audit will be completed by February 28, 2024.

View Audit 53876

Finding 59444 (2022-001)

Significant Deficiency 2022

Arukah Institute of Healing, Inc.

IL

Allowable Costs / Cost Principles Significant Deficiency

The root cause of the above finding involved the misunderstanding by fiscal personnel that the entire 10% de minim is of each grant must be expended by the close of the fiscal year even though the grant period did not align with the organization's fiscal year. Arukah concluded that since the grant p...

The root cause of the above finding involved the misunderstanding by fiscal personnel that the entire 10% de minim is of each grant must be expended by the close of the fiscal year even though the grant period did not align with the organization's fiscal year. Arukah concluded that since the grant period was still in process, Arukah had until the end of the grant period to charge precisely 10%. Arukah recognizes after this assessment that this is not in total compliance. Arukah's proposed corrective action plan is to have the CFO include in the procedure a tracking system to ensure cost allocation of exactly 10% de minimis of modified total direct costs at quarterly intervals of the fiscal year. Preventative actions include assessing the application of 10 percent de minimis indirect cost rate to all grants at each month's close as part of our checklist. This process will begin from October 2023 and will be completed by the agency's CFO and reviewed by the agency's CEO.

View Audit 55915

Finding 59395 (2022-003)

Significant Deficiency 2022

State of New Hampshire

NH

Special Tests & Provisions Significant Deficiency Equipment & Real Property Management § 200.303

View of Responsible Officials We concur. The Department has been saving and scanning the inventory sheets that are accompanied with the daily EBT card delivery since May 2022. We believe this current control in place allows us to remain in compliance with all requirements. We currently save the ...

View of Responsible Officials We concur. The Department has been saving and scanning the inventory sheets that are accompanied with the daily EBT card delivery since May 2022. We believe this current control in place allows us to remain in compliance with all requirements. We currently save the inventory sheets in a folder with the daily date as the title and save them in the correct monthly folder. Those monthly folders will then be kept in a yearly folder. Anticipated Completion Date 02/23/2023 Contact Person Frank Beck, EBT Administrator

View Audit 49723

Finding 59347 (2022-001)

Significant Deficiency 2022

Margaret B. MacK Supportive Housing Corporation Hud Proj. #017-Hd038

CT

Internal Control / Segregation of Duties Significant Deficiency

Supportive Housing for Persons With Disabilities ? Assistance Listing No. 14.181 Criteria or Specific Requirement: Department of Housing and Urban Development requires any surplus funds in the project funds account at the end of the fiscal yea...

Supportive Housing for Persons With Disabilities ? Assistance Listing No. 14.181 Criteria or Specific Requirement: Department of Housing and Urban Development requires any surplus funds in the project funds account at the end of the fiscal year to be deposited in a federally insured account within 60 days following the end of the fiscal year. Condition: As of June 30, 2022, Margaret B. Mack Supportive Housing Corporation has a surplus cash of $12,687. A residual receipt account was not established and the required deposit was not made within 60 days following the end of the fiscal year. Questioned costs: None Context: We reviewed the surplus cash calculation noting that Margaret B. Mack Supportive Housing Corporation has a surplus cash of $12,687 at the end of the fiscal year. A residual receipt account should have been established and the surplus cash should have been deposited within 60 days following the end of the fiscal year. Cause: This was an oversight by management. Eject: A residual receipt account was not properly established and the required deposit was not made as required by the Department of Housing and Urban Development. Recommendation: We recommend that management establish the residual receipt account and make the required deposit as soon as possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediately and going forward the related party payable will not be included in the residual receipt?s calculation. Management will be directed to establish a residual receipt account. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: By May 1 an account will be established for this receipt.

View Audit 54626

Finding 59337 (2022-001)

Significant Deficiency 2022

The Northern Forest Center, Inc.

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Financial Statement Preparation The Center's internal control over financial reporting does not end at the general ledger but extends to the financial statements and notes. As part of our professional services for the year ended April...

FINDING?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Financial Statement Preparation The Center's internal control over financial reporting does not end at the general ledger but extends to the financial statements and notes. As part of our professional services for the year ended April 30, 2022, Wipfli LLP assisted in drafting the financial statements and notes. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations. Because the Center relies on Wipfli LLP to provide the necessary understanding of current accounting and disclosure principles in the preparation of the financial statements and notes, a significant deficiency exists in the Center's internal controls. Management should continue to review and approve the annual financial statements and the related footnote disclosures. Action Taken: We concur with the recommendation, and will continue close review and inquiry regarding the financial statements or financial statement matters. Additionally we will discuss and consider steps to be taken to address this deficiency further prior to next year's audit.

View Audit 56672

Finding 59322 (2022-001)

Significant Deficiency 2022

Balsz Elementary School District No. 31

AZ

Special Tests & Provisions Significant Deficiency

Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Aracely Soto Anticipated Completion Date: September 1, 2022 Planned Corrective Action: There was a high turnover of management personnel. The District ...

Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Aracely Soto Anticipated Completion Date: September 1, 2022 Planned Corrective Action: There was a high turnover of management personnel. The District will train new hires on the requirements to provide equitable services to students and teachers in private schools. The employees' training will include online webinars by the Arizona Department of Education. Private school consultations will take place in May for the upcoming school year. The District will keep documentation of the private schools' affirmation of consultations in the federal and state programs office.

View Audit 54261

Finding 59307 (2022-002)

Significant Deficiency 2022

Memorial Hospital of Laramie County D/b/a Cheyenne Regional Medical Ce

WY

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Federal Financial Assistance Listing/CFDA #93.332 Finding Summary: There was no evidence retained that the Medical Center?s com...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Federal Financial Assistance Listing/CFDA #93.332 Finding Summary: There was no evidence retained that the Medical Center?s compliance and financial reports submitted to the Department of Health and Human Services were reviewed and approved prior to submission. Responsible Individuals: Lead Navigator ? Dasa Robertson Program Director ? Jason Mincer Corrective Action Plan: One step will be added to the current plan: Existing steps: 1. Weekly, individual Enroll Wyoming Navigators input required information (meetings with consumers, partners, tabling events, presentations, and marketing numbers) into the reporting spreadsheet. 2. Lead Navigator, Dasa Robertson, verifies the information input by Navigators is accurate, follows the reporting guidelines from the Department of Health and Human Services and works with the Navigators to change any info that needs adjusted. Once this is completed, she performs a final review and approves the information. 3. Lead Navigator, Dasa Robertson, uploads the information from the reporting spreadsheet into the online forms in the federal HIOS system, so that the Department of Health and Human Services can access this information. New Step: ? Prior Step 3, Program Director, Jason Mincer will review and approve the data input into the reporting spreadsheet by Navigators and the Lead Navigator. If red flags (high or low values) are identified, he will reach out to the Navigator for clarification and needed adjustments will be made. As a portion of his weekly meeting with each staff person the Program Director will familiarize himself with the projects each person is working on to assure prepare for review and approval. Once deemed satisfactory, the Program Director will electronically initial in the reporting spreadsheet to denote review and approval for submission. ? Once approved by the Program Director, the Lead Navigator will submit the information to the Department of Health and Human Services through HIOS. ? The same process will be used to review monthly, quarterly, and annual reports aggregated and submitted to HIOS. Anticipated Completion Date: The new process will begin with the filling of the weekly reports on 3/31/23.

View Audit 54541

Finding 59304 (2022-002)

Significant Deficiency 2022

Tri-County Senior Citizens and Housing, Inc.

CO

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding 2022-002:Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development Compliance Requirements: Cash Management, Eligibility, Reporting Type of finding: Internal Control Over Compliance (significant deficiency) Reco...

Finding 2022-002:Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development Compliance Requirements: Cash Management, Eligibility, Reporting Type of finding: Internal Control Over Compliance (significant deficiency) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The Organization should consider assessing and realigning the duties and responsibilities of administrative staff allowing the administrator to act in a more supervisory position. Action Taken: This is not a "non-compliance" finding, however, management and the Board understand that internal controls and best management practices need to be strengthened. Management will review job descriptions and evaluate the number of staff needed to strengthen internal controls. Policies and procedures will be reviewed and adopted to segregate duties for best management practices in internal controls given the size of the organization we are. If the U.S. Department of Housing and Urban Development have questions regarding this plan, please call the responsible party at (719) 852-5778. Sincerely yours, Karla Shriver Managing Board Member Tri-County Senior Citizens and Housing, Inc.

View Audit 51940

Finding 59299 (2022-002)

Significant Deficiency 2022

Hannibal-Lagrange University

MO

Subrecipient Monitoring Significant Deficiency

Gramm-Leach -Bliley Act (GLBA) Compliance Planned Corrective Action: In regards to the Gramm-Leach-Bliley Act (GBLA), we concur that Hannibal- LaGrange University (HLGU) has not adequately addressed the requirements of the GBLA. In an effort to rectify this issue, the director of Computer Services,...

Gramm-Leach -Bliley Act (GLBA) Compliance Planned Corrective Action: In regards to the Gramm-Leach-Bliley Act (GBLA), we concur that Hannibal- LaGrange University (HLGU) has not adequately addressed the requirements of the GBLA. In an effort to rectify this issue, the director of Computer Services, Dr. Michelle Todd, is in contact with the security team of the Missouri Research and Education Network (MORENet) and has begun to work through a security assessment, which provides a roadmap for making current and continual improvements in regards to the security of the network. MOREN et is a membership consortium that operates as a department within the University of Missouri System, assisting members with network and security support. This process with MORENet will provide HLGU with guidance to develop a program that would protect the exposure of student information security risks. Person Responsible for Corrective Action Plan: Dr. Michelle Todd, Director of Computer Services Anticipated Date of Completion: Fall 2023

View Audit 51939

Finding 59293 (2022-002)

Significant Deficiency 2022

Martinsville Henry County Coalition for Health and Wellness

VA

Internal Control / Segregation of Duties Cash Management Reporting

March 17, 2023 Department of Health and Human Services: Martinsville Henry County Coalition for Health and Wellness respectfully submits the following corrective action plan for the year ended June 30, 2022. Independent public accounting firm: Foti, Flynn, Lowen & Co., Roanoke, VA Audit period: Year...

March 17, 2023 Department of Health and Human Services: Martinsville Henry County Coalition for Health and Wellness respectfully submits the following corrective action plan for the year ended June 30, 2022. Independent public accounting firm: Foti, Flynn, Lowen & Co., Roanoke, VA Audit period: Year ended June 30, 2022 The findings from the year ended June 30, 2022 Schedule of Findings and Questions Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? Significant Deficiency Finding No. 2022-002: Lack of review of underlying expenses supporting federal grant drawdowns/revenue. Recommendation: Martinsville Henry County Coalition for Health and Wellness should assign an employee with suitable knowledge and skill to review the underlying expenses supporting federal grants drawdowns/revenue to ensure that no expenses are supporting more than one drawdown or being double counted within the same drawdown. This employee should be someone other than the employee who prepared the drawdown. Additionally, we should provide external and on-the-job training of staff to further develop their financial accounting acumen. Action Taken: We concur with the recommendations and are in the process of implementing the recommendations.

View Audit 51938

Finding 59275 (2022-002)

Significant Deficiency 2022

Wenden Elementary School District No. 19

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

For all new grants, we will contact grantor agencies to obtain a determination of grant funding. In addition, grants will be compared to SAM.gov to determine if a grant is potentially federally funded. In addition, federal grant expenditures will be monitored and if federal expenditures are expected...

For all new grants, we will contact grantor agencies to obtain a determination of grant funding. In addition, grants will be compared to SAM.gov to determine if a grant is potentially federally funded. In addition, federal grant expenditures will be monitored and if federal expenditures are expected to exceed $750,000 for the fiscal year, then the District will enter into an engagement to have a single audit completed by the required due date.

View Audit 54702

Finding 59221 (2022-002)

Significant Deficiency 2022

Kipp North Philadelphia Charter School

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

U.S. Department of Education KIPP North Philadelphia Charter School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The find...

U.S. Department of Education KIPP North Philadelphia Charter School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? 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 U.S. Department of Education 2022-002 Education Stabilization Fund: 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund Recommendation: To ensure timeliness and accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update procedures to establish consistent preparation, review, and submission of all program reports by the required deadline. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The team began expanding to close the capacity gaps. A public grants manager was added in April 2022. Additionally, the team began recruiting for a Controller. This role will be onboarding in spring 2023. In addition to the new roles, the Controller will be tasked with reviewing policies and procedures and identifying opportunities to improve efficiencies. Name of the contact person responsible for corrective action: Natalie Wiltshire, Chief Operating Officer ? Phone: 215-294-8596 Email: nwiltshire@kippphiladelphia.org Planned completion date for corrective action plan: 09/30/2023 If the U.S. Department of Education has questions regarding this plan, please contact Natalie Wiltshire at 215-294-8596.

View Audit 56146

Finding 59180 (2022-001)

Significant Deficiency 2022

Davidson County, North Carolina

NC

Reporting Significant Deficiency

Finding: 2022-001 Name of Contact Person: Lillian Koontz, Director Corrective Action/Management?s Response: The Health department implemented a reminder system for staff via a shared calendar through email. Appropriate staff are notified one week and one day before their report is due. This was impl...

Finding: 2022-001 Name of Contact Person: Lillian Koontz, Director Corrective Action/Management?s Response: The Health department implemented a reminder system for staff via a shared calendar through email. Appropriate staff are notified one week and one day before their report is due. This was implemented on August 1, 2022 in order to remind staff of July 2022 reporting due dates. This has proven to be successful. Proposed Completion Date: August 1, 2022

View Audit 56584

Finding 59178 (2022-002)

Significant Deficiency 2022

National Museum of African American Music

TN

Internal Control / Segregation of Duties Significant Deficiency

Finding 2022-002 - Significant Deficiency over Internal Controls over Cash Disbursements for Coronavirus State and Local Fiscal Recovery Funds Assistance Listing #21.027 Recommendation: NMAAM management should require that the established controls be followed in all circumstances. Corrective Action:...

Finding 2022-002 - Significant Deficiency over Internal Controls over Cash Disbursements for Coronavirus State and Local Fiscal Recovery Funds Assistance Listing #21.027 Recommendation: NMAAM management should require that the established controls be followed in all circumstances. Corrective Action: In order to maintain accounting standards and to effectively support future financial reporting, NMAAM will continue to work towards fully understanding the intricacies of the accounting systems in place, define control procedures for key areas of the accounting process, and assure that proper controls are in place. Furthermore, NMAAM will do random internal audits to assure compliance against said controls are adhered to. Person Responsible for Corrective Action: Vice President of Finance Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor's recommendation.

View Audit 54984

Finding 59174 (2022-005)

Significant Deficiency 2022

State of Mississippi Institutions of Higher Learning

MS

Internal Control / Segregation of Duties Reporting Significant Deficiency

U.S. Department of Education Jackson State University (JSU) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned ...

U.S. Department of Education Jackson State University (JSU) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? 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 2022-005: Higher Education Emergency Relief Funding (HEERF) Reporting (JSU) Education Stabilization Fund - Assistance Listing No. 84.425E, F Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Jackson State University has already taken action. Name of contact person responsible for corrective action: Dr. Joseph A. Whittaker Planned completion date for corrective action plan is April 30, 2023. If the Department of Education has questions regarding this plan, please call Joseph A. Whittaker at 601-979-2008. 2022-005: Higher Education Emergency Relief Funding (HEERF) Reporting (MVSU) Education Stabilization Fund - Assistance Listing No. 84.425E, F Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The State Director will ensure all required reports are issued and posted in an accurate manner. If corrections should be made to the quarterly report(s) after the initial posting, the State Director will review the report(s), conspicuously noting the changes or updates, and note the date of the change upon posting the revised report. Additionally, quarterly and annual reports with supporting documentation will be submitted to the Director of Accounting and Vice President for Business and Finance in a timely manner for review and verification prior to the posting/submission deadline. Name of contact person responsible for corrective action: Samuel Melton Planned completion date for corrective action plan is July 10, 2023. If the Department of Education has questions regarding this plan, please call Samuel Melton at 662-254-3882.

View Audit 49406

Finding 59173 (2022-003)

Significant Deficiency 2022

State of Mississippi Institutions of Higher Learning

MS

Eligibility Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numb...

U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? 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 2022-003: Eligibility of Participants (ASU) TRIO Cluster - Assistance Listing No. 84.047 Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To identify the possibility of noncompliance, the Office of Grants and Contracts staff reviewed prior emails. It was noted that we inadvertently did not respond to the updated testing (follow-up) email of April 26, 2023. Inherently, under the assumption it was duplicate request previously fulfilled, the email was disregarded. As a preventive measure, we will ensure that all federal grantor requests and requirements are thoroughly examined and submitted in a reasonable and timely manner. Name of contact person responsible for corrective action: Sabrena Johnson Planned completion date for corrective action plan is May 18, 2023. If the Department of Education has questions regarding this plan, please call Sabrena Johnson at 601-877-4711.

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Finding 59172 (2022-004)

Significant Deficiency 2022

State of Mississippi Institutions of Higher Learning

MS

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numb...

U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? 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 2022-004: Annual Performance Reporting (ASU) TRIO Cluster - Assistance Listing No. 84.042 Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: It was noted that the Annual Performance Report "award period" submitted was outside of the designated fiscal year. In that, the requested document was not readily available for review upon request. The Office of Grants and Contracts staff and other pertinent areas and staffing will continue to maintain proper documentation. Accordingly, we will also ensure that all federal grantor requests and requirements are thoroughly examined and submitted in a reasonable and timely manner. Name of contact person responsible for corrective action: Sabrena Johnson Planned completion date for corrective action plan is May 18, 2023. If the Department of Education has questions regarding this plan, please call Sabrena Johnson at 601-877-4711.

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Finding 59154 (2022-010)

Significant Deficiency 2022

State of Mississippi Institutions of Higher Learning

MS

Student Financial Aid Reporting Significant Deficiency

U.S. Department of Education Alcorn State University (ASU), Delta State University (DSU), and Mississippi University for Women (MUW) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule o...

U.S. Department of Education Alcorn State University (ASU), Delta State University (DSU), and Mississippi University for Women (MUW) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? 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 2022-010: NSLDS Enrollment Reporting (ASU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective Fall 2022, we began reporting enrollment twice a month to the National Student Clearinghouse. This eliminates any inaccuracies and oversights for timely enrollment reporting. Any additional enrollment reporting errors will be corrected directly in NSLDS. Name of contact person responsible for corrective action: Kisha Bond, Registrar and Director of Student Records Planned completion date for corrective action plan is June 30, 2023 If the Department of Education has any questions regarding this plan, please contact Juanita Edwards at 601-877-6672. 2022-010: NSLDS Enrollment Reporting (DSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Financial Aid will work with the Registrar's Office to verify each student's last date of attendance is entered in Banner to ensure accurate and timely reporting. Name of contact person responsible for corrective action: Megan Smith Planned completion date for corrective action plan is June 30, 2023. If the Department of Education has any questions regarding this plan, please contact Megan Smith at 662-846-4670. 2022-010: NSLDS Enrollment Reporting (MUW) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of the Registrar will coordinate with the Information Technology Services department to ensure files are submitted by the due date. Name of contact person responsible for corrective action: Shannon Lucius, Registrar Planned completion date for corrective action plan is June 1, 2023. If the Department of Education has any questions regarding this plan, please contact Nicole Patrick at 662-329-7114.

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