Corrective Action Plans

Finding 33579 (2022-002)

Significant Deficiency 2022

Metropolitan School District of New Durham

IN

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

Finding 2022-002 ? Education Stabilization Fund - Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Th...

Finding 2022-002 ? Education Stabilization Fund - Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: There was a single instance of physical document mismanagement, which is speculated to have occurred during the mandated work from home period. This resulted in a signed voucher being missing and only an unsigned voucher was able to be produced. By following our existing controls process, this will not happen, again. Anticipated Completion Date: Now

View Audit 37322

Finding 33567 (2022-002)

Significant Deficiency 2022

University of San Diego

CA

Special Tests & Provisions Student Financial Aid Significant Deficiency

Corrective Action Plan for University of San Diego Audit finding 2022-002 FINDING 2022-002 - Special Tests and Provisions - Borrower Data Transmission and Reconciliation: Significant Deficiency in Internal Control Over Compliance: See Corrective Action Plan for chart/table Criteria -34 CFR section ...

Corrective Action Plan for University of San Diego Audit finding 2022-002 FINDING 2022-002 - Special Tests and Provisions - Borrower Data Transmission and Reconciliation: Significant Deficiency in Internal Control Over Compliance: See Corrective Action Plan for chart/table Criteria -34 CFR section 685.300(b)(5): On a monthly basis, the University of San Diego must reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary. Condition/Context - The University of San Diego operates a law school and an undergraduate and graduate school. A sample of 6 direct loan reconciliations were selected from the population of all reconciliations performed by the University, under both schools during the year ended June 30, 2022. We obtained the supporting schedules used to reconcile the disbursed direct loan funds to the federal government?s records. The University did not complete reconciliations of its direct loan program disbursements for the undergraduate and graduate school. Effect - There is a chance that the University of San Diego?s records may not match the federal government?s records of direct loan disbursement. Cause - The process for reconciling this data was revised during the year ended June 30, 2022, and the change was not reflected in the University of San Diego?s policies and procedures. There was turnover in the position responsible for reconciling this data, and the responsibility did not transfer to another individual, and as a result, the reconciliations were not completed. Repeat finding - This is not a repeat finding. Recommendation - The auditors recommend the University of San Diego revise the existing policies and procedures to accommodate the change. Corrective action plan - Management concurs with this finding. This exception was due to a change in the undergraduate and graduate school monthly reconciliation process that was not subsequently communicated during employee turnover in the Controller?s Office. Management updated the direct lending servicing system reconciliation procedures to accommodate the change in process. Management believes these enhancements will be sufficient to prevent future errors. Anticipated completion date: Completed on September 19, 2022 Persons responsible: Kellie Nehring, Director of Financial Aid Services and Maria G. Sanchez, Controller

View Audit 33924

Finding 33561 (2022-001)

Significant Deficiency 2022

University of San Diego

CA

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

Corrective Action Plan for University of San Diego Audit finding 2022-001 FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance "See Corrective Action Plan for chart/table" Criteria ? Direct Loan, 34 CFR section 685.309(...

Corrective Action Plan for University of San Diego Audit finding 2022-001 FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance "See Corrective Action Plan for chart/table" Criteria ? Direct Loan, 34 CFR section 685.309(b)(2)(i): An institution is required to notify the Department of Education within 30 to 60 days (depending on the method of communication) if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of a student who enrolled at that school but has ceased to be enrolled on at least a half-time basis. Condition/Context ? A sample of 34 federal aid recipient students were selected from system generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2021-2022 academic year. The enrollment information and withdrawal, address change, or graduation date per the University?s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. An exception was noted whereby the permanent physical address change for 1 student was not reported within the required timeframe to the NSLDS. Effect ? The NSLDS database did not include accurate information until the point at which it was corrected. This information is utilized by Department of Education, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Cause ? The University of San Diego contracts with a third-party intermediary to transmit enrollment information to NSLDS. Ultimately, the University of San Diego is responsible for the accuracy and timeliness of its reporting, regardless of whether it uses a third party. For the exceptions noted above, the student status change was not reported within the required time frame or not correctly reported due to the University of San Diego not having effective internal controls established to prevent or detect and correct the non-compliance in a timely manner. Repeat finding ? This is a repeat finding. See 2021-001 Recommendation ? The auditors recommend the University of San Diego revise its policies to establish a requirement that the list of graduates submitted to NSLDS be reviewed prior to and after being submitted to the NSLDS. We also recommend the University of San Diego establish an internal control to identify and report status changes prior to the established deadline. Corrective action plan - Management concurs with this finding. This student had a permanent physical address change before we implemented the change in the process described in finding 2021-001. During the 2021 audit, we identified that the exception to the timeframe for reporting a permanent physical address update was due to an incorrect parameter in the report used to provide the data as a result of employee turnover in the Registrar?s Office. Management amended the report parameters to correctly report students who make permanent physical address changes and believes these enhancements will be sufficient to prevent future errors. Anticipated completion date: Completed on October 15, 2021 Persons responsible: Elizabeth Silva, University Registrar

View Audit 33924

Finding 33552 (2022-005)

Significant Deficiency 2022

Transit Authority of Warren County

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Segregation of Duties Auditors? Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of duties as physically possib...

Segregation of Duties Auditors? Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of duties as physically possible and in instances of not being able to achieve such segregation, has implemented detective procedures as recommended by our external auditors. The Authority believes these procedures will reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. The Authority will continue to review how accounting functions are assigned and consider implementing further detective internal control procedures to help mitigate the risk.

View Audit 31061

Finding 33550 (2022-004)

Significant Deficiency 2022

Metropolitan Economic Development Association

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Single Audit Finding 2022-004 Federal Agency Name: Department of Treasury Program Name: Community Development Financial Institutions (CDFI) Fund Program CFDA #21.024, Award 21RRP056335 Finding Summary: The internal control structure is not designed in a manner to implement of a formally documented r...

Single Audit Finding 2022-004 Federal Agency Name: Department of Treasury Program Name: Community Development Financial Institutions (CDFI) Fund Program CFDA #21.024, Award 21RRP056335 Finding Summary: The internal control structure is not designed in a manner to implement of a formally documented review process. Responsible Individuals: Nelly Chick-Controller, Kevin Grafstrom-Accountant. Corrective Action Plan: The Organization is currently assessing its finance / accounting administration personnel positions and departmental structure for current and future operations and control function needs ? including the enhancement of segregation of duties. It is anticipated that the assessment and resulting implementation will be completed by December 31, 2023. Anticipated Completion Date: December 31, 2023

View Audit 36672

Finding 33542 (2022-001)

Significant Deficiency 2022

The Healing Lodge of the Seven Nations

WA

Internal Control / Segregation of Duties Material Weakness Reporting

Person responsible for the corrective action: Rachel Pelkey, SHRM-CP, Human Resources Director The Healing Lodge of the Seven Nations 5600 E. 8th Ave. Spokane Valley, WA. 99212 Email: rachelp@healinglodge.org Phone: 509.795.8368 Condition: During testing, the following was noted to not be included...

Person responsible for the corrective action: Rachel Pelkey, SHRM-CP, Human Resources Director The Healing Lodge of the Seven Nations 5600 E. 8th Ave. Spokane Valley, WA. 99212 Email: rachelp@healinglodge.org Phone: 509.795.8368 Condition: During testing, the following was noted to not be included in employee file or provided by client: Checklist for Employee File form for 5 out of 12 samples. Personnel Action Notices for 3 out of 12 samples. Drug Screenings for 2 out of 12 samples. Background checks for 4 out of 12 samples. Corrective Action: The Healing Lodge has experienced turnover throughout its organization including the Human Resources Department. During 2022 the Healing Lodge had problems with keeping the Human Resources department properly staffed, and such, the various filing requirements had not been met. The Healing Lodge is currently staffed with two Human Resources Professionals who are both well qualified. The Healing Lodge Compliance Officer did an internal audit of the files prior to the financial audit during a transition of one HR manager to another HR Director. It has taken time with the turnover to follow up on the findings of the internal audit and they are currently working on the corrections. In addition, to remain in compliance, the Healing Lodge?s Compliance Team will be doing quarterly Human Resources File Compliance testing to ensure that the files are kept in compliance at all times. Anticipated date of completion: September 18, 2023

View Audit 33843

Finding 33525 (2022-003)

Significant Deficiency 2022

Simpson University

CO

Reporting Significant Deficiency § 200.329

Education Stabilization Fund Reporting Planned Corrective Action: We are in process of updating the website. Person Responsible for Corrective Action Plan: Tim Dietz, CFO Anticipated Date of Completion: 4/30/2023

View Audit 35847

Finding 33520 (2022-002)

Significant Deficiency 2022

Simpson University

CO

Significant Deficiency

Gramm-Leach-Bliley Act Compliance Planned Corrective Action: The Director of Information Technology is in the process of creating the necessary security policies to further Simpson University?s compliance of the consumer financial information rule of the Gramm-Leach-Bliley Act. Completion of this p...

Gramm-Leach-Bliley Act Compliance Planned Corrective Action: The Director of Information Technology is in the process of creating the necessary security policies to further Simpson University?s compliance of the consumer financial information rule of the Gramm-Leach-Bliley Act. Completion of this project has a planned finalization date of 6/1/2023. The following security measures have been implemented since the audit findings of 2021. -Established a Zero Trust access control strategy -Created an Incident Response Policy and Cyber Security Plan -IT and HR departments have developed training materials and schedules for all employees pertaining to cyber security policies -Deployed encryption at-rest and immutable backups -Enforced Multi-factor authentication -Installed next-generation endpoint protection software: Crowdstrike Falcon Complete -Drafted a Written Information Security Program (WISP) Person Responsible for Corrective Action Plan: Ryan Opfer, IT Director Anticipated Date of Completion: 4/30/2024

View Audit 35847

Finding 33500 (2022-002)

Significant Deficiency 2022

City of Calexico

CA

Subrecipient Monitoring Reporting Cash Management

Finding 2022-002 Reporting ? Internal Control and Compliance over Reporting (Significant Deficiency) Criteria: CODE OF FEDERAL REGULATIONS, Title 49 ? TRANSPORTATION, Part 18 ? UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS, Subpart C ? P...

Finding 2022-002 Reporting ? Internal Control and Compliance over Reporting (Significant Deficiency) Criteria: CODE OF FEDERAL REGULATIONS, Title 49 ? TRANSPORTATION, Part 18 ? UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS, Subpart C ? Post-Award Requirements: 18.41 Financial Report (a) General (4), Due date. When reports are required on a quarterly or semiannual basis, they will be due 30 days after the reporting period. When required on an annual basis, they will be due 90 days after the grant year. Final reports will be due 90 days after the expiration or termination of grant support. 18.58 (a) General. The Federal agency will close out the award when it determines that all applicable administrative actions and all required work of the grant has been completed. 18.50 (b) Reports. Within 90 days after the expiration or termination of the grant, the grantee must submit all financial, performance, and other reports required as a condition of the grant. Upon request by the grantee, Federal agencies may extend this time frame. These may include but are not limited to: (1) Final performance or progress report, (2) Financial Status Report (SF 269) or Outlay Report and Request for Reimbursement for Construction Programs (SF-271) (as applicable), (3) Final request for payment (SF-270) (if applicable), and (4) Invention disclosure (if applicable). U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133?AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS (OMB Circular A-133), Subpart C? Auditees, Section .300?Auditee Responsibilities (b) Maintain internal control over federal programs that provides reasonable assurance that the auditee is managing federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition: For the Airport Improvement Program (AIP), the City did not submit the reports within the required deadline: Report Type Award Number Period Date Due Date Submitted SF-425 Financial 3-06-0034-018-2020 10/1/20 ? 9/30/21 12/31/2021 Not submitted SF-271 Financial 3-06-0034-018-2020 10/1/20 ? 9/30/21 12/31/2021 Not submitted SF-425 Financial 3-06-0034-021-2021 6/1/21 ? 9/30/21 12/31/2021 Not submitted SF-271 Financial 3-06-0034-021-2021 6/1/21 ? 9/30/21 12/31/2021 Not submitted Four (4) financial reports were tested and all reports were not submitted by the required deadline. City?s Corrective Action Plan: Finding Auditor Recommendation Action Plan Finding 2022-002: Internal Control and Compliance over Reporting (Grant Reports) ? We recommend that the City strengthen their report submission process and procedures to ensure all required (Grant) reports are properly review and approved and submitted timely. By August 1, 2023 ? The Finance Director will prepare an annual calendar with assembly and submission dates for each required monthly, quarterly, and annual grantee reports ? Staff members in both Program and Finance Departments will be assigned to prepare and cross-check required grant reports Contact person responsible for corrective action: Sandra Fonseca, Interim Finance Director Anticipated completion date: August 1, 2023

View Audit 31709

Finding 33470 (2022-001)

Significant Deficiency 2022

Child & Adolescent Behavioral Health

OH

Internal Control / Segregation of Duties Reporting Significant Deficiency

Federal Audit Clearinghouse: Child and Adolescent Behavioral Health respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The f...

Federal Audit Clearinghouse: Child and Adolescent Behavioral Health respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: Child and Adolescent Behavioral Health management request that HHS re-open the portal so as to resubmit based on the lost revenue calculation versus based on the original reporting method which used expenditures as a basis. If unable to re-open the portal, verify for next submission to HHS, if applicable, that the organization submits report based on the lost revenue calculation. It was also recommended that Child and Adolescent Behavioral Health management review this reporting submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agreed with the above finding and attempted to re-open the HHS portal to accurately report based on the lost revenue calculation, but given the timing of the request, were denied by HHS. Name(s) of the contact person(s) responsible for corrective action: Pam Lung, CFO Planned completion date for corrective action plan: December 2022 If the Federal Audit Clearinghouse or Department of Health and Human Services has questions regarding this plan, please call Pam Lung at 330-454-7917 ext. 163.

View Audit 32851

Finding 33426 (2022-001)

Significant Deficiency 2022

First Baptist Head Start

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

View of Responsible Officials and Planned Corrective Action: The vacation pay is being repaid to the Head Start Program through the County of Contra Costa with an adjustment of the final payment due on the contract. As a result of this unallowed expenditure, the Organization has decided not to rene...

View of Responsible Officials and Planned Corrective Action: The vacation pay is being repaid to the Head Start Program through the County of Contra Costa with an adjustment of the final payment due on the contract. As a result of this unallowed expenditure, the Organization has decided not to renew the contract with the County of Contra Costa for the 2022/23 fiscal year.

View Audit 28502 Questioned Costs: $1

Finding 33423 (2022-001)

Significant Deficiency 2022

Mid-State Child Care and Nutrition

AZ

Cash Management Significant Deficiency

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name: Child and Adult Care Food Program (CACFP) Assistance Listing Number: 10.558 Anticipated Completion Date: July 1, 2023 Planned Corrective Action: We concur with the condition. Mid-State Child Care will cond...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name: Child and Adult Care Food Program (CACFP) Assistance Listing Number: 10.558 Anticipated Completion Date: July 1, 2023 Planned Corrective Action: We concur with the condition. Mid-State Child Care will conduct technical assistance with staff on reviewing the menus/meal counts for accuracy, dates received, and children in attendance, ratios, creditable meal components and eligibility regarding certification prior to the preparation of the reimbursement claim. The menu reader/co-director will initially review provider menus for mathematical accuracy prior to submitted to the Program Director to double check the total calculated by menu reader/co-director. The Program Director is responsible for final review and approval prior to preparation of the reimbursement claim. The initial and final reviews of the menus will be completed and documented monthly to ensure that all program requirements are complied with. The provider menu review documentation will be kept on file in the file cabinet of the menu reader/co-director office. When preparing revised monthly claims, a copy of the original admin claim will be attached to insure the monthly administrative labor costs are reported correctly. Mid-State Child Care & Nutrition has implemented this corrective action effective fiscal year 2023.

View Audit 28950

Finding 33378 (2022-002)

Significant Deficiency 2022

Health Partners Initiative

NE

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Finding 2022-002: Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Planned: The Organization was not able to gain login access to process the required FFATA first-tier subawards reporting timely. Accurate and functioning access to the FS...

Finding 2022-002: Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Planned: The Organization was not able to gain login access to process the required FFATA first-tier subawards reporting timely. Accurate and functioning access to the FSRS system has since been obtained, calendar reminders have been set and a central reporting schedule has been established to ensure better monitoring of and compliance with reporting requirements of award agreements. The Organization has reviewed FFATA reporting requirements and has adopted a procedure to ensure such reporting is completed as required. Anticipated Completion Date: June 30, 2023 Responsible: Management and Board of Directors.

View Audit 29562

Finding 33377 (2022-001)

Significant Deficiency 2022

Health Partners Initiative

NE

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

Finding 2022-001: Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Organization updated their time study evaluations in response to the last single audit to increase the frequency of time study evaluations. However, because of the timin...

Finding 2022-001: Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Organization updated their time study evaluations in response to the last single audit to increase the frequency of time study evaluations. However, because of the timing of the last audit being completed in the second quarter of the Organization?s fiscal year, it was found the first quarter of the fiscal year did not reflect the updated procedures. In response to the audit recommendation to increase in the frequency and formality of the time study evaluation and audit trail documentation, the Organization has adopted a more frequent schedule to consistently evaluate staff time through formally documented time study evaluations and will regularly adjust charged salary allocations to ensure a clear connection between time study results and allocation of costs within the Organization?s accounting system. Anticipated Completion Date: June 30, 2023 Responsible: Management and Board of Directors.

View Audit 29562

Finding 33369 (2022-001)

Significant Deficiency 2022

Berkeley Housing Authority

CA

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Jam...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 30840 Questioned Costs: $1

Finding 33367 (2022-001)

Significant Deficiency 2022

Village Cooperative of Ames

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 36793

Finding 33334 (2022-001)

Significant Deficiency 2022

Gahanna-Jefferson Public School District

OH

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding Number: 2022-001 Planned Corrective Action: Accurate count of student meals Anticipated Completion Date: 08/01/2022 ? implementation date Responsible Contact Person: Megan Schweller, Food Service Supervisor Action Plan: To ensure accurate daily meal counts and recordkeeping, Infinite Campu...

Finding Number: 2022-001 Planned Corrective Action: Accurate count of student meals Anticipated Completion Date: 08/01/2022 ? implementation date Responsible Contact Person: Megan Schweller, Food Service Supervisor Action Plan: To ensure accurate daily meal counts and recordkeeping, Infinite Campus, a new Point of Sale System, has been implemented into the Food Service Department, effective 08/01/2022. This system streamlines a more effective transaction process, as well as enables the department to better retain transaction histories on a daily, monthly, and yearly basis. Daily counts are recorded electronically through the system, thus eliminating the manual counting of student meals.

View Audit 31699

Finding 33333 (2022-001)

Significant Deficiency 2022

Village Cooperative of Lakewood

CO

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 30758

Finding 33330 (2022-002)

Significant Deficiency 2022

Minnesota Teen Challenge, Inc.

MN

Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributio...

Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 4 TIN #411517351 Federal Assistance Listing #93.498 Finding Summary: The Organization claimed a portion of expenses that benefited the period outside of the period of availability for period 4 which was January 1, 2020 to December 31, 2022. Responsible Individuals: Twila Jensen, Senior Vice President, Finance Corrective Action Plan: Management will enhance internal controls to ensure all cash disbursements are not only reviewed and approved prior to payment to ensure that all payments are necessary, correct, meet the requirements of the federal program, but include an assessment of the period of availability, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: 7/28/2023

View Audit 36092

Finding 33171 (2022-001)

Significant Deficiency 2022

Volunteers for Community Impact, Inc.

FL

Eligibility Reporting Significant Deficiency

VCI?s Action Plan will include the following: 1) We will deduct the amount of the stipend paid to the former volunteer from the federal expenses charged to the grant. This will remove the funds allocated to the grant by AmeriCorps. 2) VCI will not credit these funds to the non-federal line item, the...

VCI?s Action Plan will include the following: 1) We will deduct the amount of the stipend paid to the former volunteer from the federal expenses charged to the grant. This will remove the funds allocated to the grant by AmeriCorps. 2) VCI will not credit these funds to the non-federal line item, thereby ensuring that these monies are not allocated towards the required non-federal match. 3) To ensure that this does not occur again, VCI has implemented the following changes to our income verification process: a. FGP staff have been instructed to ensure that medical deductions do not exceed AmeriCorps guidelines. b. The FGP manager has been instructed to review Income Verifications as they arrive and not set them aside until they have all been collected. Holding all verification forms until they are all completed causes a bottleneck that slows down catching volunteers who may be over income. c. Once the FGP manager has reviewed the forms, they are then turned over to the Office Assistant for another review. Once the Office Assistant completes her review, they are given to the Executive Director for a final audit. d. The Executive Director will then conduct his/her audit in more timely manner than he did in 2022. 4) VCI is confident this issue will not occur in the future as our staff are much more cognizant of the importance of this process. If you have any further questions, please contact me at 407.298.4180 ext. 104

View Audit 36464

Finding 33168 (2022-001)

Significant Deficiency 2022

Curry College

MA

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

Contact person(s) responsible for corrective action: Stephanny Elias, Associate Vice President of Financial Aid Robert Loconto, Director of Financial Aid June Koukol, Registrar Anticipated completion date: Interim revised notification process implemented and initiated February 8, 2023 Automated...

Contact person(s) responsible for corrective action: Stephanny Elias, Associate Vice President of Financial Aid Robert Loconto, Director of Financial Aid June Koukol, Registrar Anticipated completion date: Interim revised notification process implemented and initiated February 8, 2023 Automated notification procedure in process by Registrar's Office and Tech Center and expect completion ready for testing by April 1, 2023 with final implementation by May 1, 2023. Corrective Action: To assure that all withdrawal/LOA applications are accounted for and reviewed for TIV refund calculation, the following plan has been agreed to between the Registrar's Office and Financial Aid. ? The Registrar's Office will run CWIS 1627 weekly, which provides a complete, cumulative list of all students who have filed a petition to withdraw/LOA along with students who have been manually entered into Banner by the Registrar's Office for their withdrawal/LOA's current status. CWIS 1627 will be emailed to the Director of Financial Aid (DFA) at robert.loconto@curry.edu weekly on Wednesday mornings ? The DF A will review the students on CWIS 1627 whose withdrawals/LOA have been processed against the official withdrawal/LOA notification email from the Registrar's Office. The DFA will contact the Registrar to review any students who are listed as processed on CWIS 1627 but there is no official withdrawal/LOA notification email ? The DFA will perform necessary Return to Title IV Calculation (R2T4) for impacted students ? DFA will adjust aid in Banner, accordingly, based on the results of the R2T4 ? Students will receive a revised award letter with cover letter explaining federal aid they were eligible to retain based on their withdrawal/LOA date The Registrar's Office is currently working with Curry's Tech Center to implement an automated process that will email Financial Aid with a student's name, id and official date of withdrawal or leave of absence when a withdrawal/LOA is finalized. The CWIS generated process conducted weekly by the Registrar will be in place until the automated notification process is in production.

View Audit 35406

Finding 33159 (2022-003)

Significant Deficiency 2022

Prescott College, Inc.

AZ

Student Financial Aid Reporting Significant Deficiency

2022-003 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement w...

2022-003 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In August 2021, the College hired a new Registrar who implemented changes to National Student Clearinghouse (NSC) reporting. These changes have been documented and include: 1) Review of error files received from the NSC related to degree verification. Update of student records based upon findings on error file. 2) Using additional report, diploma list, to manually check that graduating students are correctly reported to the NSC. 3) Strict adherence to deadlines contained in the College catalog regarding degree conferrals. 4) Increased communication between departments when student status changes occur between reporting dates. This response is the same as in the FY 2020-21 audit, to be completed by 6/30/22, the end of this audited period. While there were still issues found during the audit, the error rate decreased from 38.7% to 7.5% during FY 2021-22. Processes are still being refined to reduce the errors further. Name(s) of the contact person(s) responsible for corrective action: Michele Peterson Planned completion date for corrective action plan: 06/30/2023

View Audit 29857

Finding 33146 (2022-002)

Significant Deficiency 2022

Susanne Corporation

MO

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management § 200.302

U.S. Department of Housing and Urban Development Susanne Corporation respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: KPM CPAs, PC 1445 E Republic Road Springfield, Missouri 65804 Audit period: July...

U.S. Department of Housing and Urban Development Susanne Corporation respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: KPM CPAs, PC 1445 E Republic Road Springfield, Missouri 65804 Audit period: July 1, 2021 through 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 ? Financial Statement Audit Significant Deficiency 2022-001 Financial Reporting Recommendation: Management should review and update monthly and year-end closing procedures to ensure controls over financial reporting are sufficient for financial statements to be prepared in accordance with accounting principles generally accepted in the United States of America. Action Taken: Management agrees with the finding and year end closing procedures will be changed to reflect appropriate accounting principles. Findings ? Major Federal Award Program Audit Significant Deficiency 2022-002 Written Uniform Guidance Policies and Procedures Recommendation: We recommend Susanne Corporation draft and adopt written procedures in accordance with Uniform Guidance requirements. Action Taken: Management agrees with the finding and is in the process of drafting and implementing written procedures for cash management and determining the allowability of costs in accordance with Subpart E ? Cost Principals. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Joey Wilke at 417-366-3440.

View Audit 28979

Finding 33142 (2022-001)

Significant Deficiency 2022

Rannie Webster Foundation

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Recommendation: Management and those charged with governance continue to evaluate whether to accept the degree of risk associated with not having staff with the capability to prepare complete financial statement notes. Corrective Action Plan: Rannie Webster Foundation does not have the resources and...

Recommendation: Management and those charged with governance continue to evaluate whether to accept the degree of risk associated with not having staff with the capability to prepare complete financial statement notes. Corrective Action Plan: Rannie Webster Foundation does not have the resources and staff to prepare the financial statements and notes but will continue to oversee the auditor?s services and review and approve the financial statements and notes.

View Audit 29145

Finding 33121 (2022-002)

Significant Deficiency 2022

Holland Hospital

MI

Procurement, Suspension & Debarment Cash Management Eligibility

Finding Number: 2022-002 Condition: As part of the Period 1 portal submission, the Hospital included $5,268,942 of eligible expenses. Within its listing of eligible expenses for reimbursement, the Hospital submitted a purchase order for $4,810 which included items that were also submitted to reimbur...

Finding Number: 2022-002 Condition: As part of the Period 1 portal submission, the Hospital included $5,268,942 of eligible expenses. Within its listing of eligible expenses for reimbursement, the Hospital submitted a purchase order for $4,810 which included items that were also submitted to reimbursement from other sources and items that were ineligible for reimbursement under the grant, as the expense was not tied to COVID-19. Planned Corrective Action: The Hospital will review its processes surrounding the methodologies used to complete portal submissions and will implement additional levels of review to ensure that the proper reporting is followed in future portal periods. This additional level of review included verifying there is an actual paid invoice used as verification of the expense versus accrued value. Contact person responsible for corrective action: Brenda Winn and Alex Roehling Anticipated Completion Date: 12/14/2022

View Audit 29143

Corrective Action Plans

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