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Corrective Action Plans

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Finding 23646 (2022-003)
Significant Deficiency 2022
San Diego Blood Bank
CA
Questioned Costs Cash Management Significant Deficiency § 200.68
2022-003 Research and Development Cluster ? Assistance Listing No. 93.310 Recommendation: We recommend the Blood Bank implement procedures to ensure only allowable charges outlined within 200 CFR 200.68 are included in the Modified Total Direct Costs (MTDC) subject ...
2022-003 Research and Development Cluster ? Assistance Listing No. 93.310 Recommendation: We recommend the Blood Bank implement procedures to ensure only allowable charges outlined within 200 CFR 200.68 are included in the Modified Total Direct Costs (MTDC) subject to the indirect cost rate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Blood Bank added review and approval processes to ensure only allowable charges are included in the MTDC subject to the indirect cost rate. Names of the contact persons responsible for corrective action: Bryan Eleazar, CFO; Lisa Alexander, Direct of Grant Accounting; Jeanette Lysse, Controller Planned completion date for corrective action plan: October 29, 2021
View Audit 19755 Questioned Costs: $1
Finding 23645 (2022-002)
Significant Deficiency 2022
San Diego Blood Bank
CA
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430
2022-002 Research and Development Cluster ? Assistance Listing No. 93.310 Recommendation: We recommend the Blood Bank implement procedures to ensure all personnel charges to the program are supported by the minimum time and effort documentation outlined within 200 CFR 200.430. Explanation of disagr...
2022-002 Research and Development Cluster ? Assistance Listing No. 93.310 Recommendation: We recommend the Blood Bank implement procedures to ensure all personnel charges to the program are supported by the minimum time and effort documentation outlined within 200 CFR 200.430. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Blood Bank added review and approval processes to compare actual vs budgeted vs allowable time and effort. Names of the contact persons responsible for corrective action: Bryan Eleazar, CFO; Lisa Alexander, Direct of Grant Accounting; Jeanette Lysse, Controller Planned completion date for corrective action plan: October 29, 2021
View Audit 19755 Questioned Costs: $1
Finding 23496 (2022-002)
Significant Deficiency 2022
Autonomous Municipality of Caguas
PR
Procurement, Suspension & Debarment Reporting Significant Deficiency § 200.1
Management concurs with the finding. The year-end closing process has improved significantly over the past years and we will continue to strengthen controls over financial reporting to reduce the time required to perform year-end analyses and the closing process. Specifically, analyses and adjustmen...
Management concurs with the finding. The year-end closing process has improved significantly over the past years and we will continue to strengthen controls over financial reporting to reduce the time required to perform year-end analyses and the closing process. Specifically, analyses and adjustments to contract obligations and purchase orders will be performed on a quarterly basis to complete the reconciliation of year-end balances and transactions in July, within the time constraint. In addition, the Municipality immediately implemented a three-step quality control to the quarterly report?s submission (Preparer / Reviewer / Approval) to ensure that the amounts reported are in accordance with the accounting records. IMPLEMENTATION DATE Ongoing Process RESPONSIBLE PERSON Finance Department
View Audit 19310
Finding 23495 (2022-001)
Significant Deficiency 2022
Autonomous Municipality of Caguas
PR
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting
The Municipality will be evaluating possible training alternatives so that personnel from different Offices such as the Planning Office, Municipal Secretary, Internal Audit and Department of Housing can take them. In turn, the following link will be provided: https://www. Hudexchange.infor/trainings...
The Municipality will be evaluating possible training alternatives so that personnel from different Offices such as the Planning Office, Municipal Secretary, Internal Audit and Department of Housing can take them. In turn, the following link will be provided: https://www. Hudexchange.infor/trainings/cources/ffata-subaward-reporting-system-webinar-for-cdbg-grantees1/, which is a one hour training course that is on the HUD Exchange platform on the FFATA Reporting System. IMPLEMENTATION DATE During fiscal year 2023 RESPONSIBLE PERSON Zaid Diaz Isaac, Program Director
View Audit 19310
Finding 23494 (2022-003)
Significant Deficiency 2022
Story County Hospital and Long Term Care Facility
IA
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.327 § 200.328
Significant Deficiency ? Item No. 2022-003 Criteria: The Hospital must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Hospital is managing the federal awards in compliance with federal statutes, regulations and terms and conditions o...
Significant Deficiency ? Item No. 2022-003 Criteria: The Hospital must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Hospital is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. 2 CFR 200.327 and 2 CFR 200.328 require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with program requirements. Terms and conditions of the federal award require the audited financial statements to be provided to the federal agency annually within 9 months of fiscal year-end, as well as quarterly internal financial statements. Condition: The Hospital did not submit the audited financial statements within the prescribed period or request an extension and did not submit any quarterly reports to the federal agency. The Hospital was not asked for the information after they failed to submit it. The audit financial statements are readily available to the federal agency through the federal clearinghouse website. Planned Corrective Action: Management agrees with the finding and are implementing procedures to ensure that the required financial reports are submitted in a timely manner in accordance with the terms and conditions of the federal award. Planned Completion Date: June 30, 2023 Person Responsible: Nate Thompson, Chief Executive Officer
View Audit 18723
Finding 23423 (2022-001)
Significant Deficiency 2022
Montgomery County Housing Authority
PA
Questioned Costs HUD Housing Programs Significant Deficiency
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. Joe...
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. Joel Johnson, Executive Director, is responsible for implementing this corrective action by December 31, 2023.
View Audit 19795 Questioned Costs: $1
Finding 23420 (2022-004)
Significant Deficiency 2022
Territory of American Samoa
AS
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency
The department of public works updated and put into effect its SOPs for electronic project billing in January 2021. DPW's action plan is to continue adhering to its updated process and procedures. Key individuals responsible: DPW Deputy Director Laupele Tilei, Civil Engineer Uaealesi Doris Faumuina...
The department of public works updated and put into effect its SOPs for electronic project billing in January 2021. DPW's action plan is to continue adhering to its updated process and procedures. Key individuals responsible: DPW Deputy Director Laupele Tilei, Civil Engineer Uaealesi Doris Faumuina-Sipelii; to be completed by September 30 2023
View Audit 18950
Territory of American Samoa
AS
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles
This finding has been addressed in fiscal year 2023. ASGDOE school lunch Is working with a representative who oversees civil rights for the USDA wester region. Civil rights training for all SLP staff continues yearly with sign-in sheets and agendas for documentation purposes. Reports are submitted t...
This finding has been addressed in fiscal year 2023. ASGDOE school lunch Is working with a representative who oversees civil rights for the USDA wester region. Civil rights training for all SLP staff continues yearly with sign-in sheets and agendas for documentation purposes. Reports are submitted to USDA for inventory and mean counts on the 15th of each month. Special dietary accomodations have since been rolled out and schools have been notified of the process should a student require accomodation. USDA has an on-site visit scheduled not that borders are open. Key individuals responsible: SLP Assistant Director Christina Fualaau. Will be completed and closed in 2023.
View Audit 18950
Finding 23361 (2022-006)
Significant Deficiency 2022
Wadena County
MN
Reporting Significant Deficiency Internal Control / Segregation of Duties
United States Department of Health and Human Services 2022-006 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: The County should implement a review process over the LCTS Annual Collaborative Report. Explanation of disagreement with audit finding: There is no disagreement with the ...
United States Department of Health and Human Services 2022-006 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: The County should implement a review process over the LCTS Annual Collaborative Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will enact a process to ensure the review of the annual collaborative report is documented. Name(s) of the contact person(s) responsible for corrective action: Heather Olson Auditor/Treasurer Planned completion date for corrective action plan: December 31, 2023
View Audit 18610
Finding 23360 (2022-005)
Significant Deficiency 2022
Wadena County
MN
Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions
2022-005 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: The County should implement procedures to ensure collaborative members submit reports timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to find...
2022-005 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: The County should implement procedures to ensure collaborative members submit reports timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will enact a process to ensure all reports are received prior to the reporting deadline. Name(s) of the contact person(s) responsible for corrective action: Heather Olson Auditor/Treasurer Planned completion date for corrective action plan: December 31, 2023
View Audit 18610
Finding 23356 (2022-006)
Significant Deficiency 2022
Countryside Public Health
MN
Reporting Internal Control / Segregation of Duties Cash Management
2022-006 CONTROLS OVER REPORTING AND CASH MANAGEMENT (PREVIOUSLY 2021-004) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-T...
2022-006 CONTROLS OVER REPORTING AND CASH MANAGEMENT (PREVIOUSLY 2021-004) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Countryside Public Health Service will implement procedures to ensure a formal review process is in place to verify accuracy of all reports prior to submission. Name of the contact person responsible for corrective action plan: Liz Auch, Administrator Planned completion date for corrective action plan: December 31, 2023
View Audit 18609
Finding 23355 (2022-005)
Significant Deficiency 2022
Countryside Public Health
MN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency
2022-005 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agenc...
2022-005 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Countryside Public Health Service will implement procedures to ensure a formal review process is in place prior to submission, as well as ensure all support is maintained for disbursements. Name of the contact person responsible for corrective action plan: Liz Auch, Administrator Planned completion date for corrective action plan: December 31, 2023
View Audit 18609
Finding 23354 (2022-004)
Significant Deficiency 2022
Countryside Public Health
MN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency
2022-004 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W10...
2022-004 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W1003, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: 22MN004W1003 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Countryside Public Health Service will implement procedures to ensure a formal review process is in place prior to submission. Name of the contact person responsible for corrective action plan: Liz Auch, Administrator Planned completion date for corrective action plan: December 31, 2023
View Audit 18609
Finding 23347 (2022-004)
Significant Deficiency 2022
Brown County
MN
Internal Control / Segregation of Duties Significant Deficiency Special Tests & Provisions
2022-004 CONTROLS OVER SPECIAL PROVISIONS Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Age...
2022-004 CONTROLS OVER SPECIAL PROVISIONS Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the County ensure that someone is disbursing the money received to the collaborative in a timely fashion. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented procedures and policies to have a person ensure payments are made to the Collaborative in a timely manner. Name of the contact person responsible for corrective action plan: Barb Dietz, Human Services Director Planned completion date for corrective action plan: December 31, 2023
View Audit 18608
Finding 23346 (2022-003)
Significant Deficiency 2022
Brown County
MN
Reporting Significant Deficiency Internal Control / Segregation of Duties
2022-003 CONTROLS OVER REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minne...
2022-003 CONTROLS OVER REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the County implement procedures to have a secondary person review the reports before they are submitted to the Minnesota Department of Human Services. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented procedures and policies to have a secondary person review the reports and in a timely manner. Name of the contact person responsible for corrective action plan: Barb Dietz, Human Services Director Planned completion date for corrective action plan: December 31, 2023
View Audit 18608
Finding 23287 (2022-001)
Significant Deficiency 2022
Northwest Resource Associates
WA
Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties
Compliance with Federal Requirements Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the procurements, including review of all procurements by a second person to ensure proper procedures were followed and documentation of ...
Compliance with Federal Requirements Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the procurements, including review of all procurements by a second person to ensure proper procedures were followed and documentation of those procedures is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding. In response to the finding, we plan to review all old and new vendors incurring $25,000 or more of costs per year to make sure they have undergone the required suspension and debarment check. Name of the contact person responsible for corrective action: Anna Marshall, Executive Director Planned completion date for corrective action plan: September 2022
View Audit 23709
Finding 23283 (2022-008)
Significant Deficiency 2022
Greenwood School District
WI
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking
Elementary and Secondary School Emergency Relief Wage Rate Requirements Elementary and Secondary School Emergency Relief ? Assistance Listing No. 84.425D Recommendation: CLA recommends that the District implement controls to ensure construction contracts include the proper wording and implement cont...
Elementary and Secondary School Emergency Relief Wage Rate Requirements Elementary and Secondary School Emergency Relief ? Assistance Listing No. 84.425D Recommendation: CLA recommends that the District implement controls to ensure construction contracts include the proper wording and implement controls to ensure certified payrolls are received and reviewed. We also recommend the district implement controls for monitoring third party contractors when the contractors are responsible for compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district was contracting with CESA #10 facilities management to oversee the project. The prevailing wage requirement was designated in the bidding process and the district was assured that the prevailing wage rule would be met. Wage reports were requested and maintained by the CESA #10 office. From now on the district will be requesting that these documents be sent on to the district in a timely manner for review and take pictures of the postings at the job site. Name(s) of the contact person(s) responsible for corrective action: Joe Green Planned completion date for corrective action plan: Next capital project
View Audit 18647 Questioned Costs: $1
Finding 23271 (2022-006)
Significant Deficiency 2022
Greenwood School District
WI
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring
Child Nutrition Cluster Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 and 10.582 Recommendation: CLA recommends that the District implement a formal review process over the reporting and verification requirements related to the Child Nutrition Cluster ...
Child Nutrition Cluster Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 and 10.582 Recommendation: CLA recommends that the District implement a formal review process over the reporting and verification requirements related to the Child Nutrition Cluster during the fiscal year and properly retain the documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This process was completed in the fall of 2022. The person handling this for 2021-22 didn?t complete this process because lunches and breakfasts were all free.. Name(s) of the contact person(s) responsible for corrective action: Lisa Hinker Planned completion date for corrective action plan: Fall of 2022
View Audit 18647
Finding 23201 (2022-001)
Significant Deficiency 2022
Pearl Public School District
MS
Procurement, Suspension & Debarment Special Tests & Provisions Significant Deficiency § 200.326
Auditee?s Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001: Covid 19 ? Elementary & Secondary School Emergency Relief Find II ? Special Tests and Provisions ? Wage Rate Requirements District Response: A. The District understands the requirements outlined in the Davis-Bacon...
Auditee?s Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001: Covid 19 ? Elementary & Secondary School Emergency Relief Find II ? Special Tests and Provisions ? Wage Rate Requirements District Response: A. The District understands the requirements outlined in the Davis-Bacon Act at this time. Any future projects will be bid with Davis-Bacon requirements in the bid documentation. B. Paige Bromen, Chief Financial Officer, will review weekly wage certification sheets and compare them to applicable wage rate determinations for future projects. Additionally, Paige Bromen, Chief Financial Officer, will be responsible for assigning and documenting interviews of contractor employees and for verifying required labor postings. C. The corrective action plan will be implemented immediately January 6, 2023. Sincerely, Paige Bromen Chief Financial Officer cc: Chris Chism, Superintendent
View Audit 18426
Finding 23178 (2022-005)
Significant Deficiency 2022
Nobles County
MN
Reporting Allowable Costs / Cost Principles Significant Deficiency
2022-005 Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2301, 2022 Compliance Requirement Affected: Reporting Award...
2022-005 Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2301, 2022 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2022 Recommendation: We recommend that the County ensures each report is properly reviewed against the reporting guidance and that a reminder is set for timely submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Internal control policies and procedures over reporting of federal expenditures will be reviewed. Name of the contact person responsible for corrective action: Amy Dykstra, Finance Director
View Audit 18607
Finding 23167 (2022-001)
Significant Deficiency 2022
Boulder County, Colorado
CO
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403
2022 ? 001 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County incorrectly processed a benefit payment that included an overpayment of $30 by inadvertently including utilities on top of base rent. Recommendation: We recommend the County review its procedures and contr...
2022 ? 001 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County incorrectly processed a benefit payment that included an overpayment of $30 by inadvertently including utilities on top of base rent. Recommendation: We recommend the County review its procedures and controls over the processing of beneficiary payments to ensure amounts are properly paid and reimbursed. Views of responsible officials and planned corrective actions: The county agrees with the finding. The county will improve the controls over processing beneficiary payments to ensure that the proper amounts are paid to beneficiaries. ERAP program management, who review and determine eligibility, will pay closer attention to process allowable benefit payments based on base rent and not include utilities. Corrective action was taken in the spring of 2023 when this issue was identified during the 2022 audit. Responsible Official: Ramona Farineau, Chief Financial Officer Planned completion date for corrective action plan: May 31, 2023
View Audit 23003 Questioned Costs: $1
Finding 23154 (2022-009)
Significant Deficiency 2022
Cleary University
MI
Cash Management Reporting Significant Deficiency
2022-009 ? Inaccurate Higher Education Emergency Relief Funds Reporting Auditor Description of Condition and Effect. Management did not accurately track expenditures or maintain detailed enough records which caused inaccurate student and institutional amounts being repor...
2022-009 ? Inaccurate Higher Education Emergency Relief Funds Reporting Auditor Description of Condition and Effect. Management did not accurately track expenditures or maintain detailed enough records which caused inaccurate student and institutional amounts being reported on the University's website. In July 2021, a lump sum amount was recorded to the books and records for an amount equal to the University's HEERF III institutional grant award ($584,212), and actual amounts expended were not monitored. As a result of this condition, the University did not fully comply with the requirements of the HEERF grants. Auditor Recommendation. We recommend that management review the compliance requirements of each grant when received to ensure compliance with such requirements. Corrective Action: The University understands that the HEERF funds should have been recorded as revenue and expense items even if all the funds were being given directly to students. This procedure has been documented in our Standard Operating Procedures and the error will not occur again. Responsible Person. Alan Drimmer Anticipated Completion Date: 10/31/2022
View Audit 23264
Finding 23136 (2022-003)
Significant Deficiency 2022
Cleary University
MI
Eligibility Reporting Significant Deficiency
2022-003 ? Subsidized Loans Awarded to Student without Financial Need Auditor Description of Condition and Effect. The University provided a direct subsidized loan to a student without financial need. As a result of this condition, the University did not fully comply wit...
2022-003 ? Subsidized Loans Awarded to Student without Financial Need Auditor Description of Condition and Effect. The University provided a direct subsidized loan to a student without financial need. As a result of this condition, the University did not fully comply with student financial aid eligibility requirements. Auditor Recommendation. We recommend that management review their current practices and policies for reviewing student information to provide the correct type of financial aid to students. Corrective Action. The one instance noted in this finding for $1,361 was discovered in 2022-23 and the only one of its kind that Management is aware of. Once the University became aware of it, the student was notified, and the correction was made in Common Origination and Disbursement in the 2021-22 fiscal year. New qualified staff has been added to the Business Office and new student accounts software was implemented in Spring of 2022 that reviews need and grade level and awards loans properly. Responsible Person. Alan Drimmer Anticipated Completion Date: 11/16/2022
View Audit 23264
Finding 23064 (2022-001)
Significant Deficiency 2022
Idaho State University
ID
Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Student Financial Assistance Cluster - Cash Management Assistance Listing Number: 84.007/84.033/84.038/84.063/84.268 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: ISU should implement formal review procedures to document that the Cash Management draw...
Student Financial Assistance Cluster - Cash Management Assistance Listing Number: 84.007/84.033/84.038/84.063/84.268 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: ISU should implement formal review procedures to document that the Cash Management drawdown reviews are being performed to correct errors in a timely manner and to minimize the likelihood of errors going undetected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A process was implemented that includes the approval of the Controller prior to G5 federal financial aid draws. Name(s) of the contact person(s) responsible for corrective action: Angie Dobbins, Controller Planned completion date for corrective action plan: June 2022
View Audit 22380
Finding 23049 (2022-003)
Significant Deficiency 2022
Manna University
NC
Student Financial Aid Matching / Level of Effort / Earmarking Eligibility
Monthly Reconciliations of Pell Grant and Federal Direct Loans Planned Corrective Action: The Organization is now fully aware of the requirement to process student-by-student monthly reconciliations for both Pell Grant and Direct Loans disbursements. Procedures have been put into place to ensure ...
Monthly Reconciliations of Pell Grant and Federal Direct Loans Planned Corrective Action: The Organization is now fully aware of the requirement to process student-by-student monthly reconciliations for both Pell Grant and Direct Loans disbursements. Procedures have been put into place to ensure that the reconciliations are completed each month for each fiscal year. Person Responsible for Corrective Action Plan: Cathy Lucas, Vice President of Administration Anticipated Date of Completion: June 30, 2023
View Audit 18257
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