Corrective Action Plans

Finding 28689 (2022-003)

Significant Deficiency 2022

Rs Eden

MN

Reporting Significant Deficiency

Finding 2022-003 Federal Agency Name: Department of Housing and Urban Development Program Name: Continuum of Care Program CFDA #14.267 Federal Agency name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution C...

Finding 2022-003 Federal Agency Name: Department of Housing and Urban Development Program Name: Continuum of Care Program CFDA #14.267 Federal Agency name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Federal Award Number and Year: Period 4 TIN #411948604 Finding Summary: The Organization does not have an internal control system designed to provide for a complete and accurate consolidated schedule of expenditures of federal awards being audited. Responsible Individuals: Caroline Hood, President & CEO Paul Puerzer, Chief Financial Officer Jessica Johnson, VP of Assets & Operations Corrective Action Plan: Management will continue to review the financial reporting requirements relating to the Organization?s Schedule and the internal controls that impact this reporting. Anticipated Completion Date: 9/30/2023

View Audit 28806

Finding 28685 (2022-003)

Significant Deficiency 2022

Indain Wells Valley Airport District

CA

Reporting Significant Deficiency

The management of Indian Wells Valley Airport District will be keeping closer supervision of the financials that are provided by outside accounting, and in making sure that all accounts are reported properly. The District is in the process of finding a new accounting firm to handle the District?s mo...

The management of Indian Wells Valley Airport District will be keeping closer supervision of the financials that are provided by outside accounting, and in making sure that all accounts are reported properly. The District is in the process of finding a new accounting firm to handle the District?s monthly financial reports and general ledger.

View Audit 28793

Finding 28684 (2022-002)

Significant Deficiency 2022

Indain Wells Valley Airport District

CA

Significant Deficiency

The management of Indian Wells Valley Airport District will be keeping closer supervision of the financials that are provided by outside accounting, and in making sure that all accounts are reported properly. The District is in the process of finding a new accounting firm to handle the District?s mo...

The management of Indian Wells Valley Airport District will be keeping closer supervision of the financials that are provided by outside accounting, and in making sure that all accounts are reported properly. The District is in the process of finding a new accounting firm to handle the District?s monthly financial reports and general ledger.

View Audit 28793

Finding 28675 (2022-001)

Significant Deficiency 2022

Independent School District No. 284

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER ? FEDERAL ALN 84.027 AND 84.173 2022-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Findin...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER ? FEDERAL ALN 84.027 AND 84.173 2022-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR ? 180 requires Independent School District No. 284 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the special education cluster federal program. The District did not have sufficient controls in place within its special education cluster federal program to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible ? The District?s Controller, Jill Schwint. Planned Completion Date ? June 30, 2023 Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Controller, Jill Schwint, will ensure appropriate controls are in place to verify that any vendor with which the District contracts for federal program goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 28663

Finding 28661 (2022-004)

Significant Deficiency 2022

Independent School District No. 196

MN

Allowable Costs / Cost Principles Significant Deficiency

2022-004 Significant Deficiency in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend that the District reviews its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflects the w...

2022-004 Significant Deficiency in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend that the District reviews its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflects the work performed and that the time and effort documentation agrees with how the employee?s wages are allocated to the grant in the finance system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procedures as necessary to ensure that all time and effort documentation is properly retained, reviewed, and incorporated into the official payroll records of the District. Name(s) of the contact person(s) responsible for corrective action: Christopher Onyango-Robshaw, Coordinator of Finance. Planned completion date for corrective action plan: June 30, 2023

View Audit 27594

Finding 28658 (2022-003)

Significant Deficiency 2022

Independent School District No. 196

MN

Allowable Costs / Cost Principles Significant Deficiency

2022-003 Significant Deficiency in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend that the District reviews its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflects the w...

2022-003 Significant Deficiency in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend that the District reviews its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflects the work performed and that the time and effort documentation agrees with how the employee?s wages are allocated to the grant in the finance system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procedures as necessary to ensure that all time and effort documentation is properly retained, reviewed, and incorporated into the official payroll records of the District. Name(s) of the contact person(s) responsible for corrective action: Christopher Onyango-Robshaw, Coordinator of Finance. Planned completion date for corrective action plan: June 30, 2023

View Audit 27594

Finding 28642 (2022-001)

Significant Deficiency 2022

Near North Health Service Corporation

IL

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

2022-001, Health Center Program Cluster ? Special Tests and Provisions ? Sliding Fee Discounts: In a sample of tested encounters, patient information was inadequate to determine whether the proper sliding fee was applied. Anticipated completion date - December 31, 2022, Responsible contact person f...

2022-001, Health Center Program Cluster ? Special Tests and Provisions ? Sliding Fee Discounts: In a sample of tested encounters, patient information was inadequate to determine whether the proper sliding fee was applied. Anticipated completion date - December 31, 2022, Responsible contact person for planned corrective action - Ellen King, CFO

View Audit 27585

Finding 28631 (2022-001)

Significant Deficiency 2022

Spartanburg County, South Carolina

SC

Internal Control / Segregation of Duties Reporting Significant Deficiency

CORRECTIVE ACTION PLAN Spartanburg County, South Carolina respectively submits the following corrective action plan for the year ended June 30, 2022: Name and address of independent accounting firm: Halliday, Schwartz & Co. 824 East Main St. Spartanburg, SC 29302 Audit period: June 30, 2022 The find...

CORRECTIVE ACTION PLAN Spartanburg County, South Carolina respectively submits the following corrective action plan for the year ended June 30, 2022: Name and address of independent accounting firm: Halliday, Schwartz & Co. 824 East Main St. Spartanburg, SC 29302 Audit period: 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. Section III: Federal Awards Findings Finding 2022-001: US Department of Treasury Emergency Rental Assistance Program CFDA Number: 21.023 Grant Award Number : Multiple Awards Compliance Requirement: Allowable Costs Type of Finding: Significant deficiency in internal control over compliance Criteria: In the US Department of Treasury Reporting Guidance - Emergency Rental Assistance Program, page 34, it requires recipients to provide a current performance narrative of 2,000 words or less describing the performance and accomplishments of the subject ERA project over the reporting period (which is quarterly). The narrative must include the following information: ? Activities implemented and notable achievements over the calendar quarter ? Activities planned for next quarter ? Notable challenges and status of each challenge ? Details on compliance/non-compliance issues and mitigation plans ? Requests for additional assistance or guidance from Treasury ? Other information, as appropriate. Condition: While the County complied with all other aspects of reporting for the program, the County did not comply with the performance reporting requirement noted above. This section of the quarterly reports submitted to Treasury were marked "N/A", and therefore lacked the required elements as listed above. Questioned Costs: None Context: As this is a new federal program (this is the second reporting year), the guidance from Treasury changed often. We observed that efforts were made to comply with reporting requirements, and this appeared to be an oversight. The quarterly reports were accepted by Treasury, with no further follow-up from them. Effect or Potential Effect: The effect of the noncompliance noted above is that it increases risk for action by the federal agency for contract noncompliance. Cause: Misunderstanding of grant contract performance reporting requirement. Recommendation: We recommend that the responsible report preparer create a template with the required reporting elements for the narrative portion. Each quarter the template can be updated with the appropriate wording, as required. In the User Guide - Treasury's Portal for Recipient Reporting, page 54, it suggests typing the information directly on screen or upload a document via the "upload fi les" functionality on the website. We recommend this process begin with the first quarterly report filed in 2023, since all previously filed reports were accepted online and cannot be changed. Planned Implementation Date of Corrective Action: January, 2023 Person Responsible for Corrective Action: Kathy Rivers, Director of Community Development

View Audit 27681

Finding 28618 (2022-002)

Significant Deficiency 2022

Family, Inc.

IA

Reporting Allowable Costs / Cost Principles Significant Deficiency

FAMILY, Inc. is now utilizing a payroll system that calculates payroll distributions automatically. FAMILY will only use automatic allocation methods, as manual methods are susceptible to human error and leave potential for misstatement of payroll expense in major program. Immediate actions include:...

FAMILY, Inc. is now utilizing a payroll system that calculates payroll distributions automatically. FAMILY will only use automatic allocation methods, as manual methods are susceptible to human error and leave potential for misstatement of payroll expense in major program. Immediate actions include:- Payroll companies will be selected based on their ability to allocate payroll at the grant level; no company that cannot automatically perform this distribution will be employed in the future. - Payroll allocations will be reviewed on a regular basis as entered into the payroll system for each employee. These allocations will be regularly compared to budgeted payroll amounts per grant and actual hours worked per payroll reports. - Payroll will be reviewed prior to submission for payment for each pay period. This review will include the review of payroll distributions. Party Responsible for Implementation: Stacy Giebler, Finance Director Signed: Kimberly Kolakowski Executive Director March 17, 2023

View Audit 28049

Finding 28600 (2022-001)

Significant Deficiency 2022

Warren County Housing Authority

IA

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, howe...

The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.

View Audit 34031

Finding 28599 (2022-002)

Significant Deficiency 2022

The Community College of Baltimore County

MD

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Reporting § 200.303

Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. CCBC did not timely post the quarterly reports to its website. Action taken in response to finding: The finance department is in the process of enhancing business processes and strengthening internal...

Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. CCBC did not timely post the quarterly reports to its website. Action taken in response to finding: The finance department is in the process of enhancing business processes and strengthening internal controls to ensure timely posting of the quarterly reports on the College?s website. The Accounting Director is doing a review of each accountant?s grant responsibilities in order to reallocate grant responsibilities to balance the workload. Since FY 2019 there has been a 40% increase in grant funds. The Accounting Director will work more closely with the grant accountants and provide more grant reporting oversight. The Director will create a detailed grant reporting database to monitor the reporting deadlines of each grant. On a monthly basis, the Director will review grant reporting deadlines with each grant accountant to ensure that reports are timely filed/posted. If needed, workload will be reallocated to accommodate tight reporting requirements, or a request for extension of time to file/post will be made to the grantor. Name(s) of the contact person(s) responsible for corrective action: Director of Accounting Planned completion date for corrective action plan: The Director of Accounting has already begun meeting with the grant accountants to reallocate workload, establish the new controls and begin gathering the necessary data for the creation of the database. The initial completion of the database will be no later than January 13, 2023. Plan to monitor completion of correction action plan: The Assistant Controller will monitor the completion of the database and grant reporting status to ensure timely filing of financial reports.

View Audit 32109

Finding 28595 (2022-001)

Significant Deficiency 2022

The Community College of Baltimore County

MD

Special Tests & Provisions Student Financial Aid Significant Deficiency § 200.303

Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April of 2022, after the Single Audit for 2021 was completed, the Financial Aid Director implemented a 100% secondary review of all R2T4 calculations. On Septe...

Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April of 2022, after the Single Audit for 2021 was completed, the Financial Aid Director implemented a 100% secondary review of all R2T4 calculations. On September 6, 2022, during this secondary review the return of funds error was identified and returned on that day. The amount that was returned has been adjusted to reflect the correct amount that should have been returned. This was all adjusted, before the close-out and reconciliation of the 2021-2022 aid year. Name(s) of the contact person(s) responsible for corrective action: Virginia Zawodny, Director of Financial Aid Planned completion date for corrective action plan: Several staff have been trained to assist with the 100%, secondary review of all R2T4 calculations. Plan to monitor completion of corrective action: The Director of Financial Aid will closely monitor the progress of the secondary review and address any errors that may be identified.

View Audit 32109

Finding 28582 (2022-003)

Significant Deficiency 2022

Belen Consolidated School District No. 2

NM

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure...

2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.

View Audit 30372 Questioned Costs: $1

Finding 28559 (2022-002)

Significant Deficiency 2022

Archdiocesan Housing Authority

WA

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

U.S. Department of Housing and Urban Development 2022-002 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME...

U.S. Department of Housing and Urban Development 2022-002 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a quarterly inspection schedule of all units with documentation centrally located for visibility. Name(s) of the contact person(s) responsible for corrective action: Flo Beaumon Planned completion date for corrective action plan: March 1st, 2023

View Audit 37035

Finding 28558 (2022-001)

Significant Deficiency 2022

Archdiocesan Housing Authority

WA

Eligibility Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development 2022-001 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME...

U.S. Department of Housing and Urban Development 2022-001 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has hired additional staff in the Compliance Department for internal audits of files. Certification status is checked on a weekly basis for all funding program. Training of compliance requirements takes place during the onboarding process for all employees. Name(s) of the contact person(s) responsible for corrective action: Flo Beaumon Planned completion date for corrective action plan: January 1st, 2023

View Audit 37035

Finding 28529 (2022-001)

Significant Deficiency 2022

Prince George's Community College

MD

Subrecipient Monitoring Reporting Significant Deficiency

Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2022. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on th...

Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2022. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on the Financial Services team, and deadlines that support timely financial reporting. The Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit commences on a timely basis. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Controller will submit a request to fill vacant Financial Services positions to the Senior Team for approval and will submit a recommendation to the Senior Team to hire additional resources with appropriate accounting experience and knowledge. Contact Person: Controller Completion Date: June 30, 2023

View Audit 31293

Finding 28522 (2022-002)

Significant Deficiency 2022

The Connection, Inc.

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form a...

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report, or nine months after the end of the audit period. The due date for the submission was March 31, 2023. The audit and reporting package were not submitted by the due date March 31, 2023. Statement of Concurrence or Nonconcurrence: The Connection, Inc. agrees with these findings. Since October 2021, the finance department has turned over 75% of the accounting staff. These COVID resignations included two senior staff with a collective 25 years of historical knowledge. Due to the difficulty in filling these open positions and then the steep learning curve once filled, our backlog of work created significant delays in monthly reporting, which then led to delays in providing requested audit information. Corrective Action: The Connection, Inc. has instituted a comprehensive program whereby all finance department functions are cross trained with at least one other functional area to mitigate the impact of any one individual leaving the organization. We have also brought on a consultant to assist with the preparation of a detailed manual outlining the processes for all key functions performed and to evaluate current processes and practices for grants management, internal controls, financial reporting, and succession planning within the department. Name of Contact Person: Steve Abshire, Chief Financial Officer, 860-343-5500 x1110, skabshire@theconnectioninc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completion of the corrective action plan is December 1, 2023. The corrective plan and its progress will be reviewed monthly until completed. After completion, the organization will continue to review/update policies/processes at least annually to ensure ongoing compliance.

View Audit 35511

Finding 28521 (2022-001)

Significant Deficiency 2022

The Connection, Inc.

CT

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Agency?s accounting processes and internal controls over financial reporting were not functioning timely to suppo...

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Agency?s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. Revisions to the grant schedule required adjustments to the trial balance; therefore, the grant schedule was not finalized timely. Statement of Concurrence or Nonconcurrence: The Connection, Inc. agrees with these findings. Since October 2021, the finance department has turned over 75% of the accounting staff. These COVID resignations included two senior staff with a collective 25 years of historical knowledge. Due to the difficulty in filling these open positions and then the steep learning curve once filled, our backlog of work created significant delays in monthly reporting, which then led to delays in providing requested audit information. Corrective Action: The Connection, Inc. has instituted a comprehensive program whereby all finance department functions are cross trained with at least one other functional area to mitigate the impact of any one individual leaving the organization. We have also brought on a consultant to assist with the preparation of a detailed manual outlining the processes for all key functions performed and to evaluate current processes and practices for grants management, internal controls, financial reporting, and succession planning within the department. Name of Contact Person: Steve Abshire, Chief Financial Officer, 860-343-5500 x1110, skabshire@theconnectioninc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completion of the corrective action plan is December 1, 2023. The corrective plan and its progress will be reviewed monthly until completed. After completion, the organization will continue to review/update policies/processes at least annually to ensure ongoing compliance.

View Audit 35511

Finding 28462 (2022-001)

Significant Deficiency 2022

Housing Authority of Meridian

MS

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 - Internal Controls over the Capital Fund Program and Capital Assets - Significant Deficiency- CFDA #14.850 & #14.872 Corrective Action Plan: MHA will open a bank account specifically for Capital Fund. When the money comes into the General Fund Account, we will then immediately tran...

Finding 2022-001 - Internal Controls over the Capital Fund Program and Capital Assets - Significant Deficiency- CFDA #14.850 & #14.872 Corrective Action Plan: MHA will open a bank account specifically for Capital Fund. When the money comes into the General Fund Account, we will then immediately transfer it to this new account. The expenses will be paid through this account within 3 business days. Person Responsible: Marcy Chatham, Director of Finance & Administration & Sarah Johnson, Accountant Anticipated Completion Date: Completed as of 10/1/2022

View Audit 37160

Finding 28456 (2022-001)

Significant Deficiency 2022

Council on Aging, Inc. Serving St. Clair County

MI

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.430

View of responsible officials and planned corrective action: Due to inaccuracies in the preparation of the monthly payroll journal entry, the Agency is establishing new internal controls. The Agency Accountant has developed a spreadsheet that accurately logs the hours staff works in certain program...

View of responsible officials and planned corrective action: Due to inaccuracies in the preparation of the monthly payroll journal entry, the Agency is establishing new internal controls. The Agency Accountant has developed a spreadsheet that accurately logs the hours staff works in certain programs. This will result in percentage that will be used by the Accounting Assistant to accurately charge the correct program on the payroll journal entry spreadsheet. Once this is completed each month, the Agency Accountant will review the payroll journal entry for accuracy and that it matches the percent breakdowns given.

View Audit 36569

Finding 28446 (2022-001)

Significant Deficiency 2022

St. Catherine University

MN

Student Financial Aid Reporting Significant Deficiency

2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the ca...

2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus and program level is aligning with the University. We also recommend the University review its reporting procedures to ensure all status changes are updated with the appropriate timeframe as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Enrollment Reporting for our campus is done through our Registrar?s office. In situations where students receive F grades, the date reported to NSLDS from Banner has typically been recorded as the last day of the semester. For students who are considered unofficially withdrawn due to receiving all F?s, their R2T4 calculation is based off of their last date of academic related activity. The shared mechanism that is in place to notify the Registrar?s office of differences in those dates was not being utilized to update the LDA?s in NSLDS due to a lack of understanding the process and staffing turn over. The responsibility of updating the LDA?s for students in NSLDS who are recalculated due to a total unofficial withdraw, was moved to the Financial Aid Office in January 2023 to ensure that the dates used to calculate the unofficial withdraw is the same date that is reported to NSLDS. A secondary review will be completed by the associate director to verify the process was completed correctly at the end of each semester. Name of the contact person responsible for corrective action: LaNita Robinson Planned completion date for corrective action plan: January 26, 2023

View Audit 36102

Finding 28441 (2022-002)

Significant Deficiency 2022

Cocoon House

WA

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties § 200.212 § 200.318

U.S. Department of Housing & Urban Development 2022-002 Continuum of Care ? Assistance Listing No. 14.267 Recommendation: We recommend that polices and procedures are implemented and that appropriate documentation is maintained when entering into transactions with covered entities as defined by 2 CF...

U.S. Department of Housing & Urban Development 2022-002 Continuum of Care ? Assistance Listing No. 14.267 Recommendation: We recommend that polices and procedures are implemented and that appropriate documentation is maintained when entering into transactions with covered entities as defined by 2 CFR section 180.220.Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Agency?s procurement policy will be updated to reflect the current federal guidelines under 2 CFR section 180.220 and 48 CFR 52.209-6 and procedures will be implmented to ensure that all covered transactions over $25,000 do not include venders that have been debarred, suspended, or proposed for debarment. Name(s) of the contact person(s) responsible for corrective action: Chris Willis, CFO Planned completion date for corrective action plan: 12/12/2022

View Audit 33173

Finding 28440 (2022-001)

Significant Deficiency 2022

Cocoon House

WA

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties § 200.318 § 200.320

U.S. Department of Housing & Urban Development Cocoon House respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are nu...

U.S. Department of Housing & Urban Development Cocoon House respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing & Urban Development 2022-001 Continuum of Care ? Assistance Listing No. 14.267 Recommendation: We recommend the Agency's procurement policy is updated to reflect the current federal guidelines and that policies and procedures are implemented to ensure that the history of the procurement, including the rationale for the method of procurement, selection of contract type, basis for contractor selection, and the basis for the contract price is documented as applicable (2 CFR section 200.318(i) and 48 CFR Part 44 and section 52.244-2). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Agency?s procurement policy will be updated to reflect the current federal guidelines and procedures will be implemented to ensure that the history of the procurement, including the rationale for the method of procurement, selection of contract type, basis for contractor selection and the basis for the contract prices is documented as applicable (2 CFR section 200.318(i) and 48 CFR Part 44 and section 52.244-2). Name(s) of the contact person(s) responsible for corrective action: Chris Willis, CFO Planned completion date for corrective action plan: 12/12/2022

View Audit 33173

Finding 28421 (2022-001)

Significant Deficiency 2022

New Beginnings

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Justice 950 Pennsylvania Ave NW Washington, DC 20530 AUDIT FINDING Finding Reference Number: 2022-001 ? Internal Control over Reporting Requirements Description of Finding: There was no documentation of internal controls surrounding the quarterly InfoNet Data submissions required ...

U.S. Department of Justice 950 Pennsylvania Ave NW Washington, DC 20530 AUDIT FINDING Finding Reference Number: 2022-001 ? Internal Control over Reporting Requirements Description of Finding: There was no documentation of internal controls surrounding the quarterly InfoNet Data submissions required by the grant agreements. Statement of Concurrence or Nonconcurrence: There is no disagreement with this finding. Corrective Action: Beginning in 2023, management will establish regular communications with Program Directors to ensure data entry reports are reviewed and submitted on time. These communications will be documented and retained on file. Projected Completion Date: December 31, 2023 Name of Contact Person: Aja Osita, Executive Director 206-307-0611 aosita@newbegin.org

View Audit 31919

Finding 28398 (2022-002)

Significant Deficiency 2022

Abbeville County Memorial Hospital D/b/a Abbeville Area Medical Center

SC

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

Finding 2022-002 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: The Center does not have an internal control system designed to provide for review and approval of the quarterly form RD 442-2, Statem...

Finding 2022-002 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: The Center does not have an internal control system designed to provide for review and approval of the quarterly form RD 442-2, Statement of Budget, Income, and Equity (OMB No. 0575-0015) reports submitted. Responsible Individuals: Will Grant, Interim Chief Financial Officer Corrective Action Plan: The center is in the process of revising internal controls to ensure the Center?s quarterly reporting is reviewed and approved prior to submission. Anticipated Completion Date: Ongoing

View Audit 30575

Corrective Action Plans

Filters