Corrective Action Plans

Finding 49983 (2022-003)

Significant Deficiency 2022

VA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN Wednesday, January 4, 2023 Town of Dayton, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, Virgin...

CORRECTIVE ACTION PLAN Wednesday, January 4, 2023 Town of Dayton, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, Virginia, 2280I Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discusse d below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS- FINANCIAL STATEMENT AUDIT 2022-001: Segregation of Duties (Material Weakness) Condition: A fundamental concept of internal controls is the separation of duties. No one employee should have access to both physical assets and the related accounting records, or to all phases of a transaction. A proper segregation of duties has not been established in functions related to cash receipts, accounts receivable, cash disbursements, and accounts payable. Criteria: Not applicable. Cause: A proper segregat ion of duties has not been established in functions related to cash receipts, accounts receivable, cash disbursements, and accounts payable. Effect: The control environment is vulnerable. Recommendation: Steps should continue to be taken to eliminate perfonnance of conflicting duties where possible or to implement effective compensating controls. Corrective Action: While the Town of Dayton operates with a very small staff, management continues to implement policies, practices and procedures to eliminate conflicting duties when possible. Management understands the concern expressed with this finding and is working to correct these issues. 2022-002: Audit Adjustments (Material Weakness) Condition: Audit procedures resulted in material audit adjustments to the financial statements. Criteria: Not applicable. Cause: Year end accrual entries were not appropriately reflected in the trial balance. Effect: Financial information would be incorrect without adjustment. Recommendation: We recommend that the Town create monthly and annual checklists for accrual entries. Corrective Action: Staff will continue to be trained as to eliminate as many audit adjustments as possible for FY23. The Town underwent transitions in key personnel positions. Employees will continue to be trained and more prepared for the FY23 audit. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-003 : Coronavirus State and Local Fiscal Recovery Funds -AL# 21.027, Policies Condition: During the current audit, we noted that there were no written procurement policies specific to federal awards cost principle requirements under Uniform Grant Guidance. Criteria: Federal award recipients must have written policies, procedures, and standards of conduct as required by 2 CFR 200, subparts D and E. Cause: Required policies are not present. Effect: Lack of policies could create noncompliance with regulations as stated requirements may not be followed. Questioned Cost Amount: N/A Perspective Information: Impacts all federal award programs. Repeat Finding: N/A Recommendation: We recommend that procurement policies and financial policies are developed to meet federal standards. Corrective Action: A Federal Procurement Policy will be implemented prior to the end of FY23. If the Federal Audit Clearinghouse has questions regarding this plan, please call Susan Smith, Treasurer, at (540)879-2241. Sincerely yours, Susan Smith, Treasurer

View Audit 50148

Finding 49971 (2022-004)

Significant Deficiency 2022

Moore Center Service, Inc.

NH

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2022-004: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: If we are to receive federal funding of this kind in the future we will insure the validity of any expense chosen after verifying against the standards set by the fund guidelines before...

Finding 2022-004: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: If we are to receive federal funding of this kind in the future we will insure the validity of any expense chosen after verifying against the standards set by the fund guidelines before expenditures are made or any reporting is completed. Internal staff will also review work papers in detail to double check data integrity to ensure reporting is accurate. We will work with our CPA firm or other appropriate consultant if we have any questions surrounding expenses chosen. Responsible Party: Denise Doucette, CFO/VP Estimated Completion: Ongoing.

View Audit 47452

Finding 49970 (2022-003)

Significant Deficiency 2022

Moore Center Service, Inc.

NH

Allowable Costs / Cost Principles Eligibility Period of Performance

Finding 2022-003: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: If we are to receive federal funding of this kind in the future we will insure the validity of any expense chosen after verifying against the standards set by the fund guidelines before...

Finding 2022-003: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: If we are to receive federal funding of this kind in the future we will insure the validity of any expense chosen after verifying against the standards set by the fund guidelines before expenditures are made or any reporting is completed. Internal staff will also review work papers in detail to double check data integrity to ensure reporting is accurate. We will work with our CPA firm or other appropriate consultant if we have any questions surrounding expenses chosen. Responsible Party: Denise Doucette, CFO/VP Estimated Completion: Ongoing.

View Audit 47452

Finding 49969 (2022-002)

Significant Deficiency 2022

Moore Center Service, Inc.

NH

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2022-002: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: The Agency understands and agrees with the audit interpretation of this finding. The Agency in good faith, started the process of receiving bids for the HVAC project, entered into the c...

Finding 2022-002: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: The Agency understands and agrees with the audit interpretation of this finding. The Agency in good faith, started the process of receiving bids for the HVAC project, entered into the contract, and committed funds to the project, using the guidance available at the time of the project commitment. This project was part of the Agency?s initiative to prevent, prepare for, and respond to coronavirus and accordingly, the Provider Relief Fund grants were used to help fund this initiative. The Agency committed to this project with understanding from the July 2021 FAQ which allowed projects not in the Reporting Entity's possession to be counted toward funding. The FAQ was updated in August of 2021 changing the status to needing to be fully completed. The Agency learned of the change too late to stop the project as management and the board had fully approved the project. The plans were done, equipment ordered, orders delayed due to supply chain issues, labor shortages, etc., were obstacles for the project to not be fully completed earlier. We decided to go forward with the project because of the incredibly positive outcome it would bring to our organization in relation to coronavirus. If we are awarded federal funds in the future we will consult with our CPA firm or other appropriate consultant as necessary prior to committing to such a large, costly, and timeconsuming project. Management acknowledges that the guidance changed and will work with HRSA to come up with a plan regarding this situation. Responsible Party: Denise Doucette, CFO/VP Estimated Completion: Ongoing.

View Audit 47452 Questioned Costs: $1

Finding 49920 (2022-002)

Significant Deficiency 2022

Murphy Elementary School District No. 21

AZ

Special Tests & Provisions Significant Deficiency

Finding Number: 2022-002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D, 425U Contact Person: Florence Brown, Grants Coordinator Anticipated Completion Date: January 9, 2023 Planned Corrective Action: Before awarding a contract to a contract...

Finding Number: 2022-002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D, 425U Contact Person: Florence Brown, Grants Coordinator Anticipated Completion Date: January 9, 2023 Planned Corrective Action: Before awarding a contract to a contractor/subcontractor the Maintenance Coordinator will request for the contractor/subcontractor to indicate in writing that they will follow the Davis Bacon Act and that they will be providing certified payrolls that meet the specific requirements on a weekly basis.

View Audit 42172

Finding 49897 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Arlington, Texas

TX

Questioned Costs HUD Housing Programs Eligibility

SIGNIFICANT DEFICIENCY 2022-001 Financial Close Process Recommendation: The Authority should re-evaluate its financial reporting system: reviewing the general ledger mapping and close processes. This determines whether additional controls over the preparation of the final trial balances and related ...

SIGNIFICANT DEFICIENCY 2022-001 Financial Close Process Recommendation: The Authority should re-evaluate its financial reporting system: reviewing the general ledger mapping and close processes. This determines whether additional controls over the preparation of the final trial balances and related schedules can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP and HUD Public Housing Authority accounting briefs. We recommend the Authority to review its current procedures for reconciliations and year end close procedures and evaluate the need for additional review to ensure accurate reporting. Explanation of disagreement with audit finding: While management agrees that improvements are needed, related to the newly implemented financial software the City of Arlington adopted; including mapping of the general ledger and with coordination with the Federal Data Schedule (FDS), management believes actual internal controls are effective as demonstrated by previous audits. The AHA should have until 6/30/2023 to complete the audit. However, because AHA is a component unit of the City, the timeline to complete the audit is much earlier, reducing the time available to complete the corrections needed to account for the new financial software. Action planned in response to finding: Management and the City of Arlington are working with consultants to improve general ledger mapping and crosswalks to the FDS. Name(s) of the contact person(s) responsible for corrective action: Mindy Cochran and Borhan Uddin Planned completion date for corrective action plan: June 30, 2023 2022~002 Housing Voucher Cluster-Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income, expense tenant file documentation, and reviewing the calculation to ensure compliance with eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with this finding. However, management maintains that internal controls are effective noting that errors are found and corrected through the internal control processes. Human errors do occur, and internal controls cannot cover the thousands of transactions processed annually. AHA's SEMAP scores consistently recognize AHA as a high performer, scoring all points in indicators 3 and 10 which monitor correct calculations for adjusted income and correct tenant rent calculations. AHA does intend to increase internal audits through the addition of a dedicated compliance staff member. Action planned in response to finding: Both errors have been corrected. The total dollar amount of rental assistance provided was $162 for both errors. AHA is in the process of hiring for additional compliance reviews. Name(s) of the contact person(s) responsible for corrective action: Mindy Cochran Planned completion date for corrective action plan: Corrections have been made for the two files indicated, and hiring for compliance is expected to be complete by June 30, 2023.

View Audit 42867 Questioned Costs: $1

Finding 49860 (2022-003)

Significant Deficiency 2022

New Mexico Institute of Mining and Technology

NM

Subrecipient Monitoring Special Tests & Provisions Significant Deficiency

A risk assessment is currently in process, which will provide a holistic plan that includes Gramm-Leach-Bliley Act requirements. This assessment is scheduled for completion by December 2022, as committed in the FY21 audit response. It is currently on track for that completion date. Once the assessme...

A risk assessment is currently in process, which will provide a holistic plan that includes Gramm-Leach-Bliley Act requirements. This assessment is scheduled for completion by December 2022, as committed in the FY21 audit response. It is currently on track for that completion date. Once the assessment is completed, a technical suitability evaluation will be conducted to provide the most appropriate technical solutions to meet the overall needs based on the assessment findings/determinations. This will address the current deficiencies and control gaps.

View Audit 42061

Finding 49840 (2022-001)

Significant Deficiency 2022

La Pine Community Health Center

OR

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Health and Human Services La Pine Community Health Center respectfully submits the following corrective action plan for the year ended October 31, 2022. Audit period: November 1, 2021 ? October 31, 2022 The findings from the schedule of findings and questioned costs are discussed ...

U.S. Department of Health and Human Services La Pine Community Health Center respectfully submits the following corrective action plan for the year ended October 31, 2022. Audit period: November 1, 2021 ? October 31, 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 PROGRAM AUDIT Significant Deficiency 2022-001 Health Center Program Cluster ? CFDA No. 93.224 and 93.527 Condition: La Pine Community Health Center?s sliding fee discount program provides discounts to uninsured and insured patients based on the patient?s income and poverty levels. During our audit we noted one instance of an inaccurate sliding fee discount provided. Criteria or specific requirement: Per La Pine?s Community Health Center?s sliding fee policy, sliding fee discounts are determined and applied based on the patient's financial class per the Federal Poverty Guidelines. Special Tests and provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Recommendation: CLA recommends that La Pine Community Health Center periodically perform internal audit procedures to identify and correct instances of misapplied sliding fee discounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A review of internal procedures will be conducted to ensure that the internal control over the sliding fee program is operating. Additionally, training and internal audits will be conducted with the responsible staff as appropriate. Name(s) of the contact person(s) responsible for corrective action: Karen Forman, Controller. Planned completion date for corrective action plan: October 31, 2023

View Audit 42500

Finding 49834 (2022-003)

Significant Deficiency 2022

Adler Graduate School

MN

Cash Management Subrecipient Monitoring Significant Deficiency

2022-003 ?Significant Deficiency in Cash Management Recommendation: After the drawdown requests are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reconciliation. Planned Action The School plan...

2022-003 ?Significant Deficiency in Cash Management Recommendation: After the drawdown requests are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reconciliation. Planned Action The School plans to add an additional individual to the process to review and approve the drawdown requests. Proposed Completion Date: The School will review processes to ensure we are in compliance by January 31, 2023.

View Audit 42091

Finding 49828 (2022-001)

Significant Deficiency 2022

Adler Graduate School

MN

Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329

2022-001 ? COVID-19 ? Education Stabilization Fund - Significant Deficiency in Reporting Recommendation: The School should assign an individual to monitor reporting requirements of HEERF awards to ensure the School is in compliance. Planned Action The School plans to review enhance processes related...

2022-001 ? COVID-19 ? Education Stabilization Fund - Significant Deficiency in Reporting Recommendation: The School should assign an individual to monitor reporting requirements of HEERF awards to ensure the School is in compliance. Planned Action The School plans to review enhance processes related to HEERF reporting to ensure compliance with the requirement of Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Section314(e) of the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) and 2 CFR sections 200.328 and 200.329. Proposed Completion Date: The School will review processes to ensure we are in compliance by March 15, 2023.

View Audit 42091

Finding 49811 (2022-001)

Significant Deficiency 2022

Tockwotton Home D/b/a Tockwotton on the Waterfront

RI

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review all expenditures for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We...

Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review all expenditures for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will review calculations and support for all payroll expenditures to ensure accuracy in future reporting. Name of the contact person responsible for corrective action: Joyce Nallen, Director of Finance Planned completion date for corrective action plan: March 31, 2023

View Audit 42162

Finding 49810 (2022-002)

Significant Deficiency 2022

Tockwotton Home D/b/a Tockwotton on the Waterfront

RI

Internal Control / Segregation of Duties Significant Deficiency

Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities ? Assistance Listing No. 14.129 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review the security deposit account monthly to ensure there is sufficient cas...

Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities ? Assistance Listing No. 14.129 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review the security deposit account monthly to ensure there is sufficient cash in the account to cover security deposit collections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the security deposit account monthly to ensure proper coverage of the liability. Name of the contact person responsible for corrective action: Joyce Nallen, Director of Finance Planned completion date for corrective action plan: March 31, 2023

View Audit 42162

Finding 49807 (2022-003)

Significant Deficiency 2022

Shelter House, Inc.

VA

Eligibility Significant Deficiency

We are looking at ways to streamline/standardize our expenditure procedures so that documents live in consistent places that we can locate as necessary even if staff turnsover. We are also looking at additional training for staff and managers. Finally, the increase in finance team mentioned above ...

We are looking at ways to streamline/standardize our expenditure procedures so that documents live in consistent places that we can locate as necessary even if staff turnsover. We are also looking at additional training for staff and managers. Finally, the increase in finance team mentioned above should help review documentation on a more contemporary basis. Anticipated Completion Date: September 30, 2023 Responsible Contact Person: David Maloney, Shelter House Controller

View Audit 42351

Finding 49798 (2022-006)

Significant Deficiency 2022

County of Solano

CA

Eligibility Significant Deficiency

Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency, Instance of Noncompliance Views of Responsible ...

Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency, Instance of Noncompliance Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The Emergency Rental Assistance Program (ERAP) is closed. It was a temporary program and the deadline to expend funds has passed. Should the County consider implementing a similar program in future, this recommendation will be included. Responsible Individual(s): Anne Putney, Principal Management Analyst Anticipated Completion Date: N/A

View Audit 42414

Finding 49759 (2022-002)

Significant Deficiency 2022

The Housing and Redevelopment Commission of the City of Aberdeen, Sd

SD

HUD Housing Programs Reporting Significant Deficiency

Finding 2022-002 Finding Summary: The Commission did not have a tracking and review control in place to ensure that reporting of GAAP-based unaudited information was electronically submitted to HUD within the two-month deadline of the PHA?s year end resulting in a late submission. Responsible Indivi...

Finding 2022-002 Finding Summary: The Commission did not have a tracking and review control in place to ensure that reporting of GAAP-based unaudited information was electronically submitted to HUD within the two-month deadline of the PHA?s year end resulting in a late submission. Responsible Individuals: Jody Zueger, Executive Director Corrective Action Plan: Based on significant turnover in the accounting and finance departments, the staff were not aware of the deadline for submission. The Commission will develop a tracking system to ensure that deadlines are known and can be met in the future. Anticipated Completion Date: 5/31/2023

View Audit 52561

Finding 49756 (2022-005)

Significant Deficiency 2022

Hennepin County Minnesota

MN

Allowable Costs / Cost Principles Eligibility Student Financial Aid § 200.303

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2020-005?Eligibility Program: Foster Care Title IV-E (ALN 93.658) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While we were able to test manual compensating controls over activities allowed ...

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2020-005?Eligibility Program: Foster Care Title IV-E (ALN 93.658) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While we were able to test manual compensating controls over activities allowed or unallowed, allowable costs/cost principles and eligibility, we were not able to review and test the automated application controls and the related ITGCs within the MAXIS and SSIS systems that reside within the State of Minnesota, but are utilized by the County, to determine whether the system controls are adequately designed and implemented and operating effectively. Hennepin County?s Corrective Action Planned in Response to Finding: Hennepin County will encourage the State to provide an independent audit of the design and implementation of MAXIS and SSIS system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023

View Audit 51481

Finding 49754 (2022-002)

Significant Deficiency 2022

Hennepin County Minnesota

MN

Subrecipient Monitoring Eligibility Significant Deficiency § 200.303

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-002?Eligibility Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) (ALN 10.557) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While testing the el...

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-002?Eligibility Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) (ALN 10.557) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While testing the eligibility requirement, we noted procedures and controls were not operating as designed to ensure that only those eligible were approved for WIC. In our sample of 40 cases, two cases had no evidence that an independent review of the eligibility determination occurred. In addition, while we were able to test manual compensating controls over eligibility determination, we were not able to review and test the automated application controls and the related information technology general controls (ITGCs) within the HuBERT system, a state system that is administered by the state and required to be used by the County for eligibility determination, to determine whether controls are adequately designed and implemented and operating effectively. Hennepin County?s Corrective Action Planned in Response to Finding: Program staff will establish a process to strengthen eligibility determinations. Hennepin County Employee Responsible for the CAP: Jill Wilson Planned Completion Date for CAP: December 31, 2023 Hennepin County will encourage the State to provide an independent audit of the design and implementation of HuBERT system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023

View Audit 51481

Finding 49750 (2022-010)

Significant Deficiency 2022

Delaware State University

DE

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

2022-010 COVID-19, Education Stabilization Fund: Higher Education Emergency Relief Fund - Student Aid Portion and Institutional Portion ? Federal Assistance Listing Nos. 84.425E and 84.425F - Reporting Recommendation: We recommend the University enhances its procedures, controls, and review policie...

2022-010 COVID-19, Education Stabilization Fund: Higher Education Emergency Relief Fund - Student Aid Portion and Institutional Portion ? Federal Assistance Listing Nos. 84.425E and 84.425F - Reporting Recommendation: We recommend the University enhances its procedures, controls, and review policies around HEERF reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Delaware State University?s Office of Business and Finance will create and upload the quarterly CARES HBCU and Institutional reports by the 10th day after the end of each calendar quarter. The Office of Student Accounts will create and upload the quarterly CARES Student Portion reports by the 10th day after the end of each calendar quarter. Name(s) of the contact person(s) responsible for corrective action: Assistant Controller, Sasha N. Lee & Executive Director of Student Accounts, Carold Boyer-Yancy. Planned completion date for corrective action plan: March 2023

View Audit 49440

Finding 49745 (2022-005)

Significant Deficiency 2022

Delaware State University

DE

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

2022-005 Student Financial Aid Cluster ? CFDA No. 84.268 ? Need Base Calculation Recommendation: We recommend that the University review the inputs of the calculation of need to ensure the non-need-based financial assistance is not included in need-based amounts. Explanation of disagreement with aud...

2022-005 Student Financial Aid Cluster ? CFDA No. 84.268 ? Need Base Calculation Recommendation: We recommend that the University review the inputs of the calculation of need to ensure the non-need-based financial assistance is not included in need-based amounts. 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 (OFA) has updated the packaging parameters for all scholarships in Ellucian Banner. For FY23 and forward, the full awards will be counted as estimated financial assistance and will not replace the EFC in students? need calculation. OFA will run reports throughout the awarding cycle, to identify students who are over awarded or overbudgeted; students? Federal and/or institutional resources will be adjusted accordingly. Name(s) of the contact person(s) responsible for corrective action: Executive Director of Financial Aid, Dorothy Fultz Planned completion date for corrective action plan: February 2023

View Audit 49440

Finding 49741 (2022-006)

Significant Deficiency 2022

Delaware State University

DE

Student Financial Aid Reporting Significant Deficiency

2022-006 Student Financial Assistance Cluster ? CFDA Nos. 84.063 and 84.268 ? Enrollment Reporting Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the Univ...

2022-006 Student Financial Assistance Cluster ? CFDA Nos. 84.063 and 84.268 ? Enrollment Reporting Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, 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 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 Registrar?s Office will update policies, procedures and reporting practices to ensure timely submission to both the National Student Clearinghouse and the National Student Loan Database. Name(s) of the contact person(s) responsible for corrective action: Registrar, Jackie K. Brockington, Jr. Planned completion date for corrective action plan: July 2023

View Audit 49440

Finding 49740 (2022-009)

Significant Deficiency 2022

Delaware State University

DE

Significant Deficiency Internal Control / Segregation of Duties

2022-009 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 ? Verification Recommendation: We recommend the University evaluate its procedures and policies around verification to ensure that required student information is obtained. Explanation of disag...

2022-009 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 ? Verification Recommendation: We recommend the University evaluate its procedures and policies around verification to ensure that required student information is obtained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Verification Training was conducted for financial aid counselors and generalists on 12/2/2022, and follow-up workshops are ongoing. The Office of Financial Aid (OFA) has conducted internal training and audits on the review, collection, and storage of V4/V5 Verification documents. OFA has begun reporting V4/V5 results to the U.S. Department of Education as required by regulations. Name(s) of the contact person(s) responsible for corrective action: Associate Director Financial Aid Compliance, Douglas Wilson Planned completion date for corrective action plan: March 2023

View Audit 49440

Finding 49739 (2022-008)

Significant Deficiency 2022

Delaware State University

DE

Questioned Costs Student Financial Aid Significant Deficiency

2022-008 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 - Outstanding Refund Checks Recommendation: We recommend the University review policies and procedures around outstanding student refund checks to ensure the checks are returned to the ED prior...

2022-008 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 - Outstanding Refund Checks Recommendation: We recommend the University review policies and procedures around outstanding student refund checks to ensure the checks are returned to the ED prior to the 240-day deadline. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Report alerts and process has been in place as of November 2022. We have strengthened our processes. Name(s) of the contact person(s) responsible for corrective action: Executive Director of Student Accounts, Carold Boyer-Yancy. Planned completion date for corrective action plan: June 2023

View Audit 49440 Questioned Costs: $1

Finding 49738 (2022-007)

Significant Deficiency 2022

Delaware State University

DE

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

2022-007 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 ? Credit Balances Recommendation: We recommend that the University reevaluate its process to refund student credit balances that arose from Title IV funds within 14 days. Explanation of disagre...

2022-007 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 ? Credit Balances Recommendation: We recommend that the University reevaluate its process to refund student credit balances that arose from Title IV funds within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Refunds are being processed every 14 days in accordance with federal guidelines. We have strengthened our policies. Name(s) of the contact person(s) responsible for corrective action: Executive Director of Student Accounts, Carold Boyer-Yancy. Planned completion date for corrective action plan: December 2022

View Audit 49440

Finding 49732 (2022-005)

Significant Deficiency 2022

Fillmore County

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification Number and Pass-Through Numbers: 2205...

REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification Number and Pass-Through Numbers: 2205MNADM, 2205MN5MAP Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: The County should implement internal control procedures over federal grant reporting. Reports should be reviewed by someone other than the preparer prior to submission to the pass-through agency to ensure accuracy and completeness. Documentation of the review and approval should be retained. Both the preparer and reviewer should ensure reports are submitted in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has started the process to hire an account technician to manage the grants and will implement a process to ensure that reviews over reporting criteria are documented. Name of the contact person responsible for corrective action plan: Jessica Erickson, Public Health Director of Nursing Planned completion date for corrective action plan: December 31, 2023

View Audit 47128

Finding 49703 (2022-003)

Significant Deficiency 2022

Philadelphia Corporation for Aging

PA

Subrecipient Monitoring Significant Deficiency

Finding 2022-003 Subrecipient Monitoring ? Significant Deficiency in Internal Control Condition and Effect: Management did not follow up with the subrecipients to obtain subrecipient single audit reports for potential compliance findings and questioned costs. As such the Corporation did not comply w...

Finding 2022-003 Subrecipient Monitoring ? Significant Deficiency in Internal Control Condition and Effect: Management did not follow up with the subrecipients to obtain subrecipient single audit reports for potential compliance findings and questioned costs. As such the Corporation did not comply with the aforementioned regulatory requirement. This is a recurring finding from the prior year. View of Responsible Officials and Planned Corrective Action: The Corporation will review the Uniform Guidance audit compilation process to identify where automation can be better utilized to increase timing of information gathering. In addition, cross training will be instituted to enable knowledge sharing amongst various teams to mitigate delays due to staff turnover. Also, management will integrate the Corporation?s program managers, who work regularly with subrecipients, to aid in obtaining the single audit reports.

View Audit 43191

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