Corrective Action Plans

Finding 53042 (2022-303)

Significant Deficiency 2022

WI

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting

CAP for Finding: 2022-303 DATE: March 21, 2023 TO: Lisa Kasel, Assistant Financial Audit Director Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Federal Funding Accountability and Transparency Act Report...

CAP for Finding: 2022-303 DATE: March 21, 2023 TO: Lisa Kasel, Assistant Financial Audit Director Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Federal Funding Accountability and Transparency Act Reporting ? Immunization Cooperative Agreements Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-303: Federal Funding Accountability and Transparency Act Reporting ? Immunization Cooperative Agreements. This is the department?s Corrective Action Plan. ? Recommendation (2022-303): Federal Funding Accountability and Transparency Act Reporting? Immunization Cooperative Agreements We recommend the Wisconsin Department of Health Services: ? Update the queries used to identify subawards in the State?s accounting system, STAR, that are subject to Federal Funding Accountability and Transparency Act reporting to ensure all required subawards are identified; and ? Ensure all required subwards of $30,000 or more, including any amendments or modifications to a subaward, are identified and submitted to the Federal Fund Accountability and Transparency Act Subaward Reporting System in a timely manner. Wisconsin Department of Health Services Planned Corrective Action: BFS agrees that the circumstances shaped by the COVID emergency required BFS to prioritize tasks critical to essential functions over those with little to no financial impact. Furthermore, during this same period, there was turnover in this position. Lack of priority and new staffing led to late reporting. Additionally, procedural misunderstandings contributed to continued reporting delays of the correcting items identified in the first finding. The summer and early Fall of 2022 allowed for additional research, clarification, and catching up. Since November of 2022 there have been timely monthly uploads of collected data and it has continued to be reported monthly. BFS also agrees that LAB identified several contracts not yet reported. Upon discovery, BFS made it a priority to take steps necessary to immediately report the missing contracts on the FSRS site. Investigations into the missing contracts revealed that there was an issue with the query being used to pull the STAR data. Investigations into the CARS query led to discovery of the incorrect usage of the date parameters. DHS will correct the query errors and modify the FFATA procedures for accurate, complete, and timely reporting. Anticipated Completion Date: May 2023 Person responsible for corrective action: Vanessa Salata, Section Chief Expenditure Accounting Section Chief, Bureau of Fiscal Services, Division of Enterprise Services vanessaa.salata@dhs.wisconsin.gov

View Audit 44861

Finding 52986 (2022-400)

Significant Deficiency 2022

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

CAP for Finding: 2022-400 Finding 2022-400: Supporting Effective Instruction State Grants?Federal Funding Accountability and Transparency Act Reporting Planned Corrective Action: The Department of Public Instruction (DPI) has implemented some new procedures related to FFATA reporting, while continui...

CAP for Finding: 2022-400 Finding 2022-400: Supporting Effective Instruction State Grants?Federal Funding Accountability and Transparency Act Reporting Planned Corrective Action: The Department of Public Instruction (DPI) has implemented some new procedures related to FFATA reporting, while continuing to review and update for completeness. One change is within the WISEgrants system to help identify missing awards for FFATA reporting. If there is an issue with entering a specific subaward into Federal Funding Accountability and Transparency Subaward Reporting System (FSRS), DPI will add a note to the applicable Federal Award Identification Number (FAIN) in the WISEgrants system FFATA Reporting - Monthly screen and create an FSD.gov Incident (FSD - Help Desk Ticket). Once the subaward is successfully entered into FSRS, the previously entered FFATA Reporting ? Monthly note, will be updated to show that the subawards have been successfully added to the FSRS. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Angeline Gaster, Assistant Director School Financial Services Team Division for Finance and Management Department of Public Instruction angeline.gaster@dpi.wi.gov

View Audit 44861

Finding 52679 (2022-001)

Significant Deficiency 2022

YWCA of Hanover, Pa, Inc.

PA

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Processing of timesheets procedure to be fortified. A new grant administrator with grant management experience will be hired early 2023. This position will be responsible for reconciling all employee timesheets for accuracy before going to Safe Home Director for final review and signature. Any di...

Processing of timesheets procedure to be fortified. A new grant administrator with grant management experience will be hired early 2023. This position will be responsible for reconciling all employee timesheets for accuracy before going to Safe Home Director for final review and signature. Any discrepancies found will be reviewed with employee and changes made if necessary. Any changes to be initialed by the employee. Once all verifications are completed, CFO will process for payroll. Training for all staff with grant funding will take place during initial hire and reviewed periodically as needed or sources of funding change. CFO will prepare spreadsheet for grant submission, Grant Administrator and Safe Home Director will review for accuracy paying particular attention to the salaries being submitted. Once reviewed and everyone is in agreeance Grant Administrator will submit to the proper funding source.

View Audit 44256

Finding 52676 (2022-001)

Significant Deficiency 2022

Long Island Fqhc, Inc.

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

LIFQHC has implemented procedures to ensure that all patients are charged appropriately based on services, income and where they should be categorized on the LIFQHC sliding fee scale. Management is currently providing training to the registration staff across all sites. The objective of this trainin...

LIFQHC has implemented procedures to ensure that all patients are charged appropriately based on services, income and where they should be categorized on the LIFQHC sliding fee scale. Management is currently providing training to the registration staff across all sites. The objective of this training is to verify patients' information, such as income, in order to ensure that all patients are charged appropriately. All the above findings were happened before the training was provided. Management has also implemented a new process in which the sliding fee scale will be updated on a more timely basis. LIFQHC will update the sliding fee scale in the electronic medical record system as soon as the current year's poverty guidelines are available. Responsible Party: Savitree Pestano, Chief Financial Officer Estimated Time of Completion: December 31, 2022

View Audit 44098

Finding 52441 (2022-006)

Significant Deficiency 2022

Columbia Gorge Community College

OR

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-006 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: The College provided emergency grants to students with the student portion of the HEERF funding, but the College could not provide evidence that the student met the de...

Finding 2022-006 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: The College provided emergency grants to students with the student portion of the HEERF funding, but the College could not provide evidence that the student met the definition of ?eligible student?. The emergency grants were used to relieve the delinquent student accounts. There were 5 students identified in our testing that were not ?enrolled in an institution of higher education on or after the date of the declaration of the national emergency (March 13, 2020).? It appears the 5 students were not enrolled at the College on or after March 13, 2020, and the College did not obtain evidence that the students were enrolled on or after this date at another institution of higher education. Responsible Individuals: Courtney Judah, Director of Institutional Effectiveness Corrective Action Plan: Ongoing training was conducted with Enterprise Management Software support to develop reporting and process steps to prevent reporting errors and improve accuracy for student?s assistance. Prevention to include creation of reports for awards pending and detailed disbursement and reconciliations schedules. Develop ongoing student intervention processes to identify student with emergency financial need. Student Funding Committee formed that processes request includes verification of enrollment, number of credits, and financial aid standing. Committee includes representatives from Financial Aid, Advising, Foundation, and the Business Office. The College has entered into an agreement with a third-party financial aid provider to service and administer financial aid awards, reporting and reconciliation. Contracted services include award packaging, document collection and compliance review, disbursement logs, direct flow of federal funds, account reconciliation and exit process. The added third-party support reduced workload on Financial Aid and allowed for a more proactive engagement with student emergency funding needs. Contacted Department of Education grant administrator for guidance on program requirements and compliance. Completed and will continue to participate in ongoing Department of Education training. Anticipated Completion Date: June 30, 2023

View Audit 52798 Questioned Costs: $1

Finding 52440 (2022-005)

Significant Deficiency 2022

Columbia Gorge Community College

OR

Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329

Finding 2022-005 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing, we noted the following issues over reporting: ? The financial data reported in the some of the quarterly reports posted for the institutional porti...

Finding 2022-005 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing, we noted the following issues over reporting: ? The financial data reported in the some of the quarterly reports posted for the institutional portion were not supported by the underlying trial balance activity. Responsible Individuals: Courtney Judah, Director of Institutional Effectiveness Corrective Action Plan: During internal audit of disbursements, the College identified several student disbursements that should have been recorded as emergency funds granted under the intuitional portion and not student portion. Journal entries were made to correct and change the award to the institutional portion, but failed to update the prior term report. To prevent future communication errors the team revisited the process and added a reviewing and updating of reports from prior periods. Management meet with the Grant Administrator and attended 2 webinars throughout the year to improve reporting process. Anticipated Completion Date: December 30, 2022

View Audit 52798

Finding 52419 (2022-001)

Significant Deficiency 2022

National Forest Foundation

MT

Significant Deficiency

Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar...

Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2021 data collection form was not submitted within 30 days of report issuance. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.

View Audit 50755

Finding 52382 (2022-002)

Significant Deficiency 2022

Perquimans County

NC

Eligibility Significant Deficiency

2022 ? 002 Eligibility Name of contact Person(s): Diane Murray and Pamela Middgett Corrective Action: The supervisors for the Medicaid units have held unit meetings going over all errors in detail and individual trainings on 10/4/2022, these meetings will continue once a month through 4/30/2023. We ...

2022 ? 002 Eligibility Name of contact Person(s): Diane Murray and Pamela Middgett Corrective Action: The supervisors for the Medicaid units have held unit meetings going over all errors in detail and individual trainings on 10/4/2022, these meetings will continue once a month through 4/30/2023. We will continue to train caseworkers the correct way to review cases and the proper information and documentation for the cases. We encourage the caseworkers to utilize any and all webinars the help with issues and/or concerns in processing the review and/or applications. We will be conducting periodic trainings within the next year to focus on what can be corrected to see less errors within the next year. Proposed Completion Date: April 30, 2023.

View Audit 41935

Finding 52381 (2022-001)

Significant Deficiency 2022

Perquimans County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

022 ? 001 Eligibility Name of contact Person(s): Diane Murray and Pamela Middgett Corrective Action: The supervisors for the Medicaid units have held unit meetings and individual trainings on 10/4/2022. We will continue to train caseworkers the correct way to budget a case and when the use actual in...

022 ? 001 Eligibility Name of contact Person(s): Diane Murray and Pamela Middgett Corrective Action: The supervisors for the Medicaid units have held unit meetings and individual trainings on 10/4/2022. We will continue to train caseworkers the correct way to budget a case and when the use actual income is necessary or when the income in the case is to be converted. We also recommend the Learning Gateway Income webinars be reviewed. We also have an open door policy to allow the workers access to the supervisors to receive the necessary training or help. Proposed Completion Date: December 31, 2022

View Audit 41935

Finding 52317 (2022-004)

Significant Deficiency 2022

Integrated Community Solutions, Inc.

WI

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Housing Assistance Payments Allowable Costs, Special Tests ? Housing Assistance Payments ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate HAP is paid and/or consider additional train...

Housing Assistance Payments Allowable Costs, Special Tests ? Housing Assistance Payments ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate HAP is paid and/or consider additional training for housing specialist to ensure HAP is appropriately calculated based on information received. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will conduct internal training regarding the calculation of HAP. ICS will review files to assure that calculations are being done correctly. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately

View Audit 45610 Questioned Costs: $1

Finding 52316 (2022-003)

Significant Deficiency 2022

Integrated Community Solutions, Inc.

WI

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Supporting Documentation for Family Size Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate forms and supporting documentation are in the file in the future...

Supporting Documentation for Family Size Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate forms and supporting documentation are in the file in the future and/or consider additional training for housing specialist to ensure HAP is appropriately calculated based on information received. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will provide additional training for staff regarding how to document family size, voucher size, and citizenship. Proper documentation will be reviewed and files will continue to be reviewed monthly for compliance. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately

View Audit 45610 Questioned Costs: $1

Finding 52315 (2022-002)

Significant Deficiency 2022

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Subrecipient Monitoring Eligibility

Supporting Documentation in Tenant Files Eligibility, Special Tests ? Housing Assistance Payment ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should create an internal monitoring system to ensure that tenant files are scanned/saved appropriately, and the documentation meets all ...

Supporting Documentation in Tenant Files Eligibility, Special Tests ? Housing Assistance Payment ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should create an internal monitoring system to ensure that tenant files are scanned/saved appropriately, and the documentation meets all program guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will continue to have specialists scan in their own files. Specialists will review the file to assure that documents have been scanned properly and are legible before saving electronic file. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately

View Audit 45610

Finding 52314 (2022-001)

Significant Deficiency 2022

Integrated Community Solutions, Inc.

WI

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Calculating Expenses for Family Income Examinations Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure expenses are appropriately calculated in the future and/or consid...

Calculating Expenses for Family Income Examinations Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure expenses are appropriately calculated in the future and/or consider additional training for housing specialist to ensure HAP is appropriately calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will provide additional training for staff regarding expense calculation. ICS will also continue to review files monthly and review any errors that are occurring with specialists in order to prevent additional errors in the future. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately.

View Audit 45610 Questioned Costs: $1

Finding 52312 (2022-001)

Significant Deficiency 2022

City of Fargo

ND

Reporting Period of Performance Significant Deficiency

COVID-19 Coronavirus State and Local Fiscal Recovery of Funds Federal Financial Assistance Listing 21.027 Period of Performance Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit engagement, it was noted that the City included one 2023 expendit...

COVID-19 Coronavirus State and Local Fiscal Recovery of Funds Federal Financial Assistance Listing 21.027 Period of Performance Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit engagement, it was noted that the City included one 2023 expenditure in the 2022 reported schedule of expenditures of federal awards. Responsible Individuals: Wyatt Papenfuss, Finance Manager Corrective Action Plan: The City will take steps to ensure that all federal expenditures are in the correct period under Uniform Guidance. Anticipated Completion Date: December 31, 2023

View Audit 48339

Finding 52258 (2022-001)

Significant Deficiency 2022

Delaware Community Foundation INC

DE

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking § 200.403

Reference Number: 2021-001 Program: COVID 19 ? Coronavirus State and Local Fiscal Recovery Funds Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowability: Indirect and Direct Costs Recommendation: We recommend management strengthen its controls over the charges ...

Reference Number: 2021-001 Program: COVID 19 ? Coronavirus State and Local Fiscal Recovery Funds Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowability: Indirect and Direct Costs Recommendation: We recommend management strengthen its controls over the charges related to its indirect costs and ensure it has properly accounted for all direct and indirect costs. In addition, we recommend the organization reduce its next draw from the program by the overcharged amount. Action taken in response to finding: We agree with the finding and will develop a policy and procedure for identifying and properly accounting of all direct and indirect costs. Name of the contact person responsible for corrective action: Joyce Darling, Vice President for Finance and Administration, Delaware Community Foundation Planned completion date for corrective action plan: Effective ? 3/31/2023

View Audit 50109 Questioned Costs: $1

Finding 52245 (2022-002)

Significant Deficiency 2022

Apache Junction Unified School District No. 43

AZ

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs

Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Condition: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction was pe...

Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Condition: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction was performed. Planned completion date for corrective action plan: June 30, 2023 Corrective Action Plan: The District will review its current procedures for ensuring the verification that vendors are not suspended or debarred is performed prior to entering into the transaction. Name of the contact person responsible for corrective action: Angela Terry, Executive Director of Business Services

View Audit 45138

Finding 52233 (2022-003)

Significant Deficiency 2022

University of Hartford

CT

Student Financial Aid Reporting Significant Deficiency

2022-003 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and ...

2022-003 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will work towards adjusting policies and systems to ensure more timely and accurate reporting to NSLDS. This will include working with representatives at NSLDS and the Clearing House to ensure transmission of data is happening more frequently and accurately. Changes have also been made on how long after the close of semester we will allow a retroactive medical withdrawal. The timing of this will help ensure more timely reporting. Name(s) of the contact person(s) responsible for corrective action: Natalie Durant, Registrar Planned completion date for corrective action plan: May 2023

View Audit 43905

Finding 52230 (2022-001)

Significant Deficiency 2022

University of Hartford

CT

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

2022-001 Student Financial Assistance Cluster ? Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

2022-001 Student Financial Assistance Cluster ? Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management have reviewed their policies and procedures in regards to recordkeeping and retention of Perkins loan documents. Assigned and Retired Perkins loans are maintained in a locked, fireproof container in the Bursar office. The repayment schedules are electronically kept in our borrower files in Heartland ECSI. In addition, the Perkins loan program expired September 30, 2017. Name(s) of the contact person(s) responsible for corrective action: Diane Purcell, Bursar Senior Accountant, (860) 768-4361 Planned completion date for corrective action plan: March 2023

View Audit 43905

Finding 52228 (2022-002)

Significant Deficiency 2022

University of Hartford

CT

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

2022-002 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University evaluate its procedures and policies around their risk assessment under the requirements of GLBA. Explanation of disagreement with a...

2022-002 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University evaluate its procedures and policies around their risk assessment under the requirements of GLBA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will work towards a more timely receipt and review of risk assessments for GLBA compliance. Name(s) of the contact person(s) responsible for corrective action: Gregory Freidline Planned completion date for corrective action plan: March 2023

View Audit 43905

Finding 52177 (2022-001)

Significant Deficiency 2022

American Film Institute

CA

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

Finding 2022-001: Direct Loan Reconciliation Finding Type: Internal control over compliance ? Significant deficiency and noncompliance Federal Program title and Assistance Listing Number: Federal Direct Student Loan (84.268). Criteria: In accordance with 34CFR ?685.300 (b)(5), a school must, on a mo...

Finding 2022-001: Direct Loan Reconciliation Finding Type: Internal control over compliance ? Significant deficiency and noncompliance Federal Program title and Assistance Listing Number: Federal Direct Student Loan (84.268). Criteria: In accordance with 34CFR ?685.300 (b)(5), a school must, on a monthly basis reconcile institutional records with Direct Loan funds received from the Department of Education and Direct Loan disbursement records submitted to the and accepted by the Department of Education. Condition: During the audit, AFI was unable to provide evidence that the reconciliations were performed on a monthly basis. Context: AFI disbursed $8,050,495 in Federal Direct Student Loans during the year. Questioned Costs: None Cause: AFI did not maintain the documentation to support compliance with 34CFR ?685.300 (b)(5). Effect: AFI was not able to demonstrate compliance with 34CFR ?685.300 (b)(5). View of responsible officials and corrective actions taken or planned: The Institute has performed monthly reconciliations. However, the reconciliations were not kept on file for every month, particularly those with little to no activity. Accordingly, the Institute agrees on the finding. AFI has updated its procedures to retain documentation on all reconciliations that are performed on a monthly basis, and going forward, the Institute is implementing a formal second review process, with a new hire to support this long-term. Individuals responsible for corrective action: Robin Bailey-Chen, Director, Financial Aid 323.856.7764 Anticipated completion date: October 1, 2022

View Audit 49626

Finding 52154 (2022-001)

Significant Deficiency 2022

Ransom Avenue Development Corporation 047-11072

MI

HUD Housing Programs Procurement, Suspension & Debarment Reporting

Finding Number: 2022-001 Condition: The Organization did not deposit surplus cash calculated for the year ended June 30, 2021 of $1,965 90 days after year-end as stated in the Real Estate Assessment Center?s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8....

Finding Number: 2022-001 Condition: The Organization did not deposit surplus cash calculated for the year ended June 30, 2021 of $1,965 90 days after year-end as stated in the Real Estate Assessment Center?s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance has taken measures to improve internal controls over compliance. Management deposited current year surplus cash within 90 days of June 30, 2022. Contact person responsible for corrective action: Kris Endres, Finance Manager Anticipated Completion Date: Completed August 2022.

View Audit 48947

Finding 52127 (2022-004)

Significant Deficiency 2022

Commonwealth of Puerto Rico Municipality of Sabana Grande

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Municipality submitted the Municipal Strengthening Fund Program Report in July 28, 2022. We will be submitting the reporting monthly during this current fiscal year 2022-2023.

View Audit 53614

Finding 52126 (2022-003)

Significant Deficiency 2022

Commonwealth of Puerto Rico Municipality of Sabana Grande

PR

HUD Housing Programs Reporting Significant Deficiency

Reports and expense reports have been submitted to CRF Municipalities Closeout. Auditors from the U.S. have visited us twice. We have provided all the information that they have requested in these visits. Finally we did reimbursed the balance not used. Contact Tracing Reports were submitted month...

Reports and expense reports have been submitted to CRF Municipalities Closeout. Auditors from the U.S. have visited us twice. We have provided all the information that they have requested in these visits. Finally we did reimbursed the balance not used. Contact Tracing Reports were submitted monthly in 2021-2022.

View Audit 53614

Finding 52104 (2022-002)

Significant Deficiency 2022

Dodge County, Nebraska

NE

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

Corrective Action Plan February 1, 2023 Contact Person: Micki Gilfry, Dodge County Clerk clerk@dodgecountyne.gov 402-727-2767 FINDING 2022-001: Lack of Segregation of Duties With Dodge County departments being relatively small in employee numbers, it is extremely difficult or nea...

Corrective Action Plan February 1, 2023 Contact Person: Micki Gilfry, Dodge County Clerk clerk@dodgecountyne.gov 402-727-2767 FINDING 2022-001: Lack of Segregation of Duties With Dodge County departments being relatively small in employee numbers, it is extremely difficult or nearly impossible to provide appropriate segregation of duties within all departments, except for County Clerk and County Treasurer offices. Dodge County will continue to work on ideas to correct this situation or at least reduce the exposure. Reasonable completion date: May 31, 2023 Responsible Party: Micki Gilfry, Dodge County Clerk and Dodge County Finance Committee FINDING 2022-001: Grant costs not reconciled to detail general ledger The flooding of 2019 created destruction like none seen before, and Federal awards began flowing into the County before they had time to understand the requirements on how to adequately document these federal expenditures from non-federal expenditure. The County over the last couple of years has been working on ideas within its accounts payable system to add fields to track expenditures on a grant by grant basis to ensure there is appropriate tracking and monitoring of these federal expenditures in our accounting system going forward. This tracking and monitoring will assist in complying with the single audit procedures required for Federal awards. Reasonable completion date: May 31, 2023 Responsible Party: Micki Gilfry, Dodge County Clerk and Dodge County Finance Committee

View Audit 43418

Finding 52085 (2022-002)

Significant Deficiency 2022

Alabama State University

AL

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-002 ? Internal Controls over Student Financial Aid The University has a new policy and procedure in place regarding Risk Assessment within the Financial Aid Office. The University has also hired seasoned financial aid administrators to oversee all its internal control procedures. Anti...

Finding 2022-002 ? Internal Controls over Student Financial Aid The University has a new policy and procedure in place regarding Risk Assessment within the Financial Aid Office. The University has also hired seasoned financial aid administrators to oversee all its internal control procedures. Anticipated Date of Completion: September 30, 2023 Contact: K. Michael Francois Associate Vice President for Student Affairs/Financial Aid kfrancois@alasu.edu 334.229.4826

View Audit 43771

Corrective Action Plans

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