Corrective Action Plans

Finding 51366 (2022-001)

Significant Deficiency 2022

South Orange County Community College District

CA

Subrecipient Monitoring Special Tests & Provisions Student Financial Aid

Department of Education, South Orange County Community College District respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The find...

Department of Education, South Orange County Community College District respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Education 2022 ? 001 Special Tests and Provisions Recommendation: The District should strengthen internal controls to ensure that they are identifying students who withdraw without notification in a timely manner. Additionally, the District should also establish controls for further review of the Return to Title IV (R2T4) calculations to ensure that the data utilized in preparing the calculation is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to ensure R2T4 calculations are performed within 30 days of the end of the period of enrollment, Saddleback College Financial Aid will review the report that identifies students who withdraw without providing notification to the institution periodically throughout the term. Initially after the freeze date, a second time after the grade posting deadline date for each term, and a third time within 30 days from the day the term ends. Scheduled review dates will also be included on the annual R2T4 Schedule. Further, in order to ensure the data utilized to calculate the R2T4 is accurate, all R2T4 worksheets and supporting documentation will be reviewed by the Senior Financial Aid Specialist or Director, Financial Aid prior to processing the return of funds. In addition, corrected calculations were completed and additional funds were returned, as required.Name(s) of the contact person(s) responsible for corrective action: Anthony Becerra (Saddleback College, Director, Financial Aid) and Christian Alvarado (Saddleback College, Dean, Enrollment Services) Planned completion date for corrective action plan: June 30, 2023 If the Department of Education has questions regarding this plan, please call Richard Kudlik, District Internal Auditor, at (949)582-4647

View Audit 45150

Finding 51361 (2022-001)

Significant Deficiency 2022

College of Biblical Studies

TX

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2022-001 Compliance and Internal Controls over Cash Management (Significant Deficiency) U.S. Department of Education COVID -19: Education Stabilization Fund: Higher Education Emergency Relief Fund 84.425E ? COVID-19 Student Portion Recommendation: While not applicable for HEERF fun...

2022-001 Compliance and Internal Controls over Cash Management (Significant Deficiency) U.S. Department of Education COVID -19: Education Stabilization Fund: Higher Education Emergency Relief Fund 84.425E ? COVID-19 Student Portion Recommendation: While not applicable for HEERF funding since this has been fully utilized, for all related federal awards to students, we recommend that in order to minimize the time between funds drawn and eventual disbursement to students, the Business Office should only make draws after communication from the Student Financial Aid department that all student reviews have been completed and these are ready to be paid. Evidence of this communication should also be maintained to allow for proper audit trail. Corrective Action: The College will implement procedures related to federal awards to students that includes the authorization for draws only after formal written communication from the Student Financial Department that all student reviews have been completed with written authorization that they are final and ready for payment. Responsible Parties: A. Benjamin Chelladurai, VP/CFO and Dr. Lisa Stewart, VP/Director of Financial Aid Date Corrected: This recommendation was implemented with immediate effect.

View Audit 49051

Finding 51360 (2022-001)

Significant Deficiency 2022

Saranac Community Schools

MI

Cash Management Procurement, Suspension & Debarment Significant Deficiency

Saranac Community Schools Corrective Action Plan For the Year Ended June 30, 2022 Saranac Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit Period: June 30, 2022 District responsible individual to implement this plan: Jammie Sprank, F...

Saranac Community Schools Corrective Action Plan For the Year Ended June 30, 2022 Saranac Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit Period: June 30, 2022 District responsible individual to implement this plan: Jammie Sprank, Finance Director The findings from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding: Financial statement audit Finding 2022-001 ? Significant Deficiency Recommendation: The District should monitor revenues more closely and adjust food service program to match revenues. Management should complete the planned expenditures needed to maintain acceptable fund balance. A spend-down plan should be developed and followed to reduce fund balance below acceptable levels. Planned Corrective Action: Management agrees with the finding and we are in the process of developing a spend down plan. The spend down plan will include completion of the fixed asset purchases and other upgrades to equipment. Management is looking at changing food choices including increasing healthy food options as a means of matching expenditures with revenues. Planned Completion Date: The District's spend down plan is anticipated to be completed by June 30, 2023. Kitchen equipment availability is severely limited due to national supply chain delays. The installation of some equipment may be limited to times when school is not in session. Due to this the District may not complete the spend spend down by June 30, 2023.

View Audit 49049

Finding 51356 (2022-003)

Significant Deficiency 2022

Bethel University and Affiliates

MN

Questioned Costs Student Financial Aid Eligibility

Student Financial Assistance Cluster Recommendation: We recommend the University review its procedures to ensure the students' academic level is correctly reported to ensure proper awarding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken...

Student Financial Assistance Cluster Recommendation: We recommend the University review its procedures to ensure the students' academic level is correctly reported to ensure proper awarding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid Director and Associate Director reviewed the student?s file associated with this finding. The error in certifying was associated with a one-time deviation from normal business practices in certifying loans. Financial aid staff involved in certifying loans were reminded, by the Associate Director, of the need to follow established business practices so these types of errors do not occur. Name of the contact person responsible for corrective action: Jeffrey Olson, Director of Financial Aid Planned completion date for corrective action plan: February 20, 2023

View Audit 42899 Questioned Costs: $1

Finding 51338 (2022-006)

Significant Deficiency 2022

Bethel University and Affiliates

MN

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster Recommendation: We recommend the University review the return of Title IV funds requirements and implement procedures to ensure the return of Title IV funds calculations are using the correct number of break days and are accurately completed. Explanation of disag...

Student Financial Assistance Cluster Recommendation: We recommend the University review the return of Title IV funds requirements and implement procedures to ensure the return of Title IV funds calculations are using the correct number of break days and are accurately completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office reviewed all R2T4 calculations for the 2021-2022 award year, recalculating the ?percent of aid earned? calculation when necessary. Information gleaned from the review of 2021-2022 R2T4 calculations was used to modify the spreadsheet used to process R2T4 calculations for 2022-2023. All 2022-2023 R2T4 calculations made prior to fixing the ?percent of aid earned? calculations were reviewed and adjusted, as needed. The audit tool we used to double-check the 2021-2022 ?percent of earned aid? calculations was added to the 2022-2023 R2T4 tool, as a way to flag calculation inconsistencies for 2022-2023 R2T4 calculations. Financial aid staff involved in processing R2T4 calculations were trained in how to use the revised R2T4 calculation tool. Name of the contact person responsible for corrective action: Jeffrey Olson, Director of Financial Aid Planned completion date for corrective action plan: February 20, 2023

View Audit 42899 Questioned Costs: $1

Finding 51337 (2022-005)

Significant Deficiency 2022

Bethel University and Affiliates

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster Recommendation: We recommend the University review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and all errors are corrected with the appropriate timeframe as required by regulations. Explanation of disagr...

Student Financial Assistance Cluster Recommendation: We recommend the University review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and all errors are corrected 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: First, we will do a full audit of our report schedule to ensure the correct information is pulling into the correct report. Our current schedule shows that regular enrollment reports are submitted to the Clearinghouse every month. In addition, corrections are made within a few days of receiving the error reports. We will confirm with NSC that they are receiving all of our transmissions and corrections. Second, we will also ensure that that multiple staff are thoroughly trained on the process of submitting files and correcting errors. This will provide redundancy to ensure transmissions and corrections are done in the required windows of time. Name of the contact person responsible for corrective action: Cheryl Fisk, Registrar Planned completion date for corrective action plan: June 1, 2023

View Audit 42899

Finding 51336 (2022-004)

Significant Deficiency 2022

Bethel University and Affiliates

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement w...

Student Financial Assistance Cluster Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial aid staff will review procedures related to reporting Pell disbursements to COD, and promptly responding to rejected records, to ensure that student information is reported accurately and timely. Name of the contact person responsible for corrective action: Jeffrey Olson, Director of Financial Aid Planned completion date for corrective action plan: May 31, 2023

View Audit 42899

Finding 51335 (2022-002)

Significant Deficiency 2022

Bethel University and Affiliates

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster Recommendation: We recommend the University review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...

Student Financial Assistance Cluster Recommendation: We recommend the University review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: First, we will do a full audit of our report schedule to ensure the correct information is pulling into the correct report. Our current schedule shows that regular enrollment reports are submitted to the Clearinghouse every month. In addition, corrections are made within a few days of receiving the error reports. We will confirm with NSC that they are receiving all of our transmissions and corrections. Second, a very complex reporting system was previously set up based on programs and location. That system will be reviewed to determine if the current set up is best way to divide out the enrollment reporting. Corrective adjustments will be made once this thorough review is completed. Name of the contact person responsible for corrective action: Cheryl Fisk, Registrar Planned completion date for corrective action plan: June 1, 2023

View Audit 42899

Finding 51332 (2022-003)

Significant Deficiency 2022

Sonoran University of Health Sciences

AZ

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

2022-003 Student Financial Aid Cluster ? Assistance Listing No. Various Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University use the R2T4 fo...

2022-003 Student Financial Aid Cluster ? Assistance Listing No. Various Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University use the R2T4 form for all calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid team is completing the training modules offered by Federal Student Aid to gain a better understanding of the R2T4 calculation process for programs offered in modules. Our processes will be updated to reflect these changes and ensure that future calculations are accurate and meet federal guidelines. Name(s) of the contact person(s) responsible for corrective action: Ana Borjas, Student Financial Aid Director Planned completion date for corrective action plan: April 30, 2023

View Audit 53576

Finding 51331 (2022-002)

Significant Deficiency 2022

Sonoran University of Health Sciences

AZ

Student Financial Aid Reporting Significant Deficiency

2022-002 Student Financial Aid Cluster ? Assistance Listing No. Various Recommendation: We recommend the reporting system to COD be reviewed to ensure the information reported is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken i...

2022-002 Student Financial Aid Cluster ? Assistance Listing No. Various Recommendation: We recommend the reporting system to COD be reviewed to ensure the information reported is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director is meeting with a PowerFAIDS (reporting system) team member to assist me in identifying the cause for our student records to update, when data has not been modified by a financial aid staff member. Once the issue has been identified, we will document a process to ensure this occurrence does not occur in future quarters. Name(s) of the contact person(s) responsible for corrective action: Ana Borjas, Student Financial Aid Director Planned completion date for corrective action plan: April 30, 2023

View Audit 53576

Finding 51317 (2022-001)

Significant Deficiency 2022

Leupp Schools, Inc.

AZ

Reporting Matching / Level of Effort / Earmarking Significant Deficiency § 200.327

Finding Number: 2022-001, 2021-002, 2020-002, 2019-007 Program Name/Assistance Listing Titles: Indian School Equalization; Indian Education Facilities, Operations, and Maintenance Assistance Listing Numbers: 15.042, 15.047 Contact Person: Lolita Paddock, Principal Anticipated Completion Date: June 3...

Finding Number: 2022-001, 2021-002, 2020-002, 2019-007 Program Name/Assistance Listing Titles: Indian School Equalization; Indian Education Facilities, Operations, and Maintenance Assistance Listing Numbers: 15.042, 15.047 Contact Person: Lolita Paddock, Principal Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The School has a policy to follow the minimum general standard accounting procedures to ensure submission of accurate reports. The school administration consisting of the business manager or business services consultant will submit SF-425 reports accurately, ensuring not to include the reporting of non-federal revenues and non-federal disbursements in each quarter of reporting to the federal government.

View Audit 50207

Finding 51306 (2022-002)

Significant Deficiency 2022

Hunters Point Boarding School, Inc.

AZ

Special Tests & Provisions Significant Deficiency

Finding Number: 2022-002 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Principal, Business Manager, and Support Service Director Anticipated Completion Date: May 31, 2023 Planned Corrective Action: Any applicable const...

Finding Number: 2022-002 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Principal, Business Manager, and Support Service Director Anticipated Completion Date: May 31, 2023 Planned Corrective Action: Any applicable construction more than $2,000 financed by federal assistance will be reviewed to include prevailing wage rate clauses in the contract. The Principal, Business Manager, or Support Service Director will ensure this process is followed when appropriate.

View Audit 43678

Finding 51305 (2022-004)

Significant Deficiency 2022

Hunters Point Boarding School, Inc.

AZ

Special Tests & Provisions Cash Management Significant Deficiency

Finding Number: 2022-004, 2021-004 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Business Manager Anticipated Completion Date: June 30, 2023 Planned Corrective Action: Business Manager will communicate with School?s financial inst...

Finding Number: 2022-004, 2021-004 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Business Manager Anticipated Completion Date: June 30, 2023 Planned Corrective Action: Business Manager will communicate with School?s financial institution to have reports generated in June instead of January.

View Audit 43678

Finding 51301 (2022-001)

Significant Deficiency 2022

Carson Tahoe Health System

NV

Allowable Costs / Cost Principles Reporting Significant Deficiency

Provider Relief Fund 93.498 Recommendation: CLA recommends the Health System perform review procedures over expenses in a timely manner, so expenses are not in non-compliance, being recorded in the incorrect categories. Explanation of disagreement with audit finding: There is no disagreement with th...

Provider Relief Fund 93.498 Recommendation: CLA recommends the Health System perform review procedures over expenses in a timely manner, so expenses are not in non-compliance, being recorded in the incorrect categories. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Health System will resubmit the applicable report to HRSA with the correct eligible expenditures during the next open reporting window. Name(s) of the contact person(s) responsible for corrective action: Katie Kucera and Stefanie Stieber Planned completion date for corrective action plan: March 31, 2024

View Audit 41232

Finding 51292 (2022-004)

Significant Deficiency 2022

Forest County

WI

Cash Management Internal Control / Segregation of Duties HUD Housing Programs

Management has seen significant turnover in the Social Services Department in 2022, which included the fiscal and director positions. Staff is slowly being hired and an outside financial advisor has been hired. This advisor will work through these issues and train the new staff in proper segregation...

Management has seen significant turnover in the Social Services Department in 2022, which included the fiscal and director positions. Staff is slowly being hired and an outside financial advisor has been hired. This advisor will work through these issues and train the new staff in proper segregation of duties and the importance of internal control review by a second employee. Management has hired a new director and new fiscal. The fiscal will be designated to prepare the grant claims and the director will review and approve the grant claims for submission.

View Audit 41230

Finding 51291 (2022-003)

Significant Deficiency 2022

Forest County

WI

Special Tests & Provisions Reporting Significant Deficiency

Management has seen significant turnover in the Social Service Department in the last several years and in 2022 the department lost almost all staff in the department. Management has hired an outside financial advisor/consultant and a new director to help the current staff with policy, procedure and...

Management has seen significant turnover in the Social Service Department in the last several years and in 2022 the department lost almost all staff in the department. Management has hired an outside financial advisor/consultant and a new director to help the current staff with policy, procedure and compliance with Foster Care programs.

View Audit 41230

Finding 51262 (2022-001)

Significant Deficiency 2022

Washoe County

NV

Subrecipient Monitoring Reporting Significant Deficiency

Response Does the Agency Agree with finding?: Yes ? No ? Partially ? If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Cathy Name, Title: Cathy Hill, Comptroller Address or Mailstop: 1001 E. Ninth St. City, State, Zip Code: Reno, NV ...

Response Does the Agency Agree with finding?: Yes ? No ? Partially ? If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Cathy Name, Title: Cathy Hill, Comptroller Address or Mailstop: 1001 E. Ninth St. City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 328-2552 Email: chill@washoecounty.gov

View Audit 42081

Finding 51260 (2022-001)

Significant Deficiency 2022

Edadvance

CT

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

To Whom it May Concern: EdAdvance respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with th...

To Whom it May Concern: EdAdvance respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2022-001 Maternal, Infant, and Early Childhood Home Visiting Grant Program ? 93.870 Recommendation: We recommend that management retain documentation of verification of suspension or debarment review performed over subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Finance in conjunction with Director of Grants & Special Programs will draft a certification that will act as a verification tool to rule out that potential subrecipients have not been suspended or debarred from doing business with the federal government prior to engaging in any legal contract. The document will be presented to Board of Directors for approval, then it will be shared with all EdAdvance Program Directors to make them aware of this requirement when working with subrecipients. Name(s) of the contact person(s) responsible for corrective action: Mia Toimil, Director of Finance Abby Peklo, Director of Grants & Special Programs Planned completion date for corrective action plan: Expected completed date 06/30/2023.

View Audit 42830

Finding 51258 (2022-002)

Significant Deficiency 2022

Housing Authority of Owensboro

KY

HUD Housing Programs Cash Management Significant Deficiency

Finding 2022-002 ? Cash management ? RAD Conversion ? Replacement Reserves. CFDA 14.850 ? Noncompliance and Significant Deficiency Corrective Action Plan: Replacement Reserve deposits were made on a quarterly basis during the fiscal year for all RAD PBV Properties and were deposited into an intere...

Finding 2022-002 ? Cash management ? RAD Conversion ? Replacement Reserves. CFDA 14.850 ? Noncompliance and Significant Deficiency Corrective Action Plan: Replacement Reserve deposits were made on a quarterly basis during the fiscal year for all RAD PBV Properties and were deposited into an interest-bearing account. However, the initial deposit required per the RCC was overlooked. It was immediately rectified after the discussion with the auditor, the review of the agreement and the confirmation from the bank account. The Replacement Reserves will remain current with required balance requirements through timely deposits in accordance with the RCC beginning March 2023. Responsible Staff: Kim Sampson, Finance Manager Shauna Boom, Executive Director Anticipated Completion Date: 2/14/2023

View Audit 47338

Finding 51227 (2022-019)

Significant Deficiency 2022

State of Delaware

DE

Special Tests & Provisions Reporting Significant Deficiency § 200.303

Reference Number: 2022-019 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program Medic...

Reference Number: 2022-019 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program Medicaid Cluster Assistance Listing Number: 93.767, 93.775, 93.777, 93.778 Award Number and Year: 2105DE5021 (10/1/2020 ? 9/30/2022), 2205DE5021 (10/1/2021 ? 9/30/2023) 2105DE5MAP (10/1/2020 ? 9/30/2021), 2205DE5MAP (10/1/2021 ? 9/30/2022) Compliance Requirement: Special Tests and Provisions ? Medical Loss Ratio Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: The Division should review and enhance its procedures and controls regarding MLR reporting to ensure that supporting documentation is readily available upon audit request.Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will review internal controls and archiving process to ensure all required MLR reporting support documentation is provided in a timely manner during the audit. Name(s) of the contact person(s) responsible for corrective action: Michele Stant Planned completion date for corrective action plan: June 30, 2023

View Audit 43524

Finding 51223 (2022-016)

None 2022

State of Delaware

DE

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

Reference Number: 2022-016 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services (DSS) Federal Program: Temporary Assistance for Needy Families (TANF) Assist...

Reference Number: 2022-016 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services (DSS) Federal Program: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Award Number and Year: 20210DETANF (10/1/2019 ? 9/30/2025), 2222DETANF (10/1/2021 ? 9/30/2026) Compliance Requirement: Reporting ? ACF-196R, TANF Financial Report Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should review and update its reporting procedures and controls to ensure that ACF-196R TANF Financial Reports are submitted no later than 45 days after the end of each quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division has reviewed and updated its reporting procedures and controls to ensure all federal reports are submitted timely. The following specific actions have been taken to improve the current process. ? An internal controls checklist has been developed for Federal Financial Reporting. ? Federal Financial Report staff training was completed with OSEC grants unit. ? The frequency and due dates of Financial Reporting were distributed to leadership and Fiscal unit. ? Reminders on Submitting Federal Financial Reports are on Chief Fiscal calendar. Name(s) of the contact person(s) responsible for corrective action: Victor Ting ? DSS Chief of Administration Joanne Sunga ? DSS Social Service Chief Administration Planned completion date for corrective action plan: December 31, 2022

View Audit 43524

Finding 51221 (2022-014)

Significant Deficiency 2022

State of Delaware

DE

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

Reference Number: 2022-014 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Delaware Health Care Commission (DHCC) Federal Program: 1332 State Innovation Waivers Assistance Listing...

Reference Number: 2022-014 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Delaware Health Care Commission (DHCC) Federal Program: 1332 State Innovation Waivers Assistance Listing Number: 93.423 Award Number and Year: SIWIW200012 (1/1/2020 ? 12/31/2024) Compliance Requirement: Reporting ? Quarterly Performance Reports Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: DHCC should review and enhance its reporting procedures and controls to ensure that quarterly performance reports are submitted no later than 60 days after the end of each quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: DHCC will review and enhance its reporting procedures and controls to ensure timely reporting. Specifically, DHCC will make sure all reporting deadlines are added to DHCC calendar. Name(s) of the contact person(s) responsible for corrective action: Elisabeth Massa, DHCC Executive Director Planned completion date for corrective action plan: April 3, 2023

View Audit 43524

Finding 51218 (2022-013)

Significant Deficiency 2022

State of Delaware

DE

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Reference Number: 2022-013 Prior Year Finding: 2021-011 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Public Health Federal Program: COVID-19 ? Epidemiology and Laboratory Capacity for Inf...

Reference Number: 2022-013 Prior Year Finding: 2021-011 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Public Health Federal Program: COVID-19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number: 93.323 Award Number and Year: NU50CK000497 (8/1/2019 ? 7/31/2024) Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should review and enhance internal controls and procedures to ensure that quarterly Progress Monitoring reports are filed timely and that it maintains documentation supporting timely submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Public Health (DPH) filed its quarterly Progress Monitoring reports timely but failed to maintain supporting documentation. DPH is saving all reports as PDF documents as they are submitted to the Federal Program via REDCap to timestamp the submission dates. The Federal Program announced that they were switching from the REDCap system to the CAMP system for compliance reporting. We verified that the CAMP system will not have the function to pull timestamped records, therefore we will continue the process of saving PDF documents from the new system, to show timely submission. DPH will continue evaluate the current process for submission of the compliance reporting to check for gaps in the process. Name(s) of the contact person(s) responsible for corrective action: Wes Holleger, Laboratory Deputy Director, Division of Public Health Planned completion date for corrective action plan: June 30, 2023

View Audit 43524

Finding 51207 (2022-032)

Significant Deficiency 2022

State of Delaware

DE

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking § 200.303

No Reference Number: 2022-032 Prior Year Finding: No Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to ...

No Reference Number: 2022-032 Prior Year Finding: No Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: We recommend that DTCC review procedures and controls pertaining to the eligibility of students for financial aid regarding the SAP 150% credit threshold. We further recommend that DTCC reviews the eligibility of other students enrolled during the 2022 and 2023 academic years and properly adjusts student accounts as necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office worked with members of our IT Applications and Web Services department to discover a failure in the script being run within Banner to identify the full student population related to the maximum credits allowed within a program of study. A system patch to the processing script is currently being developed and we anticipate this process to be in good working order April 2023 after testing. In order to remedy the error, the financial aid office audited all Fiscal Year 2022 activity. Of the 13,333 students enrolled Title IV aid eligible programs during the 2021-22 academic year, five students (.0003%) received federal aid erroneously without the opportunity to submit an appeal. The amount of Pell and Direct Loans disbursed for these students totaled $15,725, which reflects .0004% of the total Pell and Direct loan funds disbursed during the 2021-22 academic year by the college. We are currently taking corrective action on each student identified and will be returning all funds disbursed in error to the U.S. Dept. of Education. In addition, we are currently reassessing all Fiscal Year 2023 student records to identify and correct any student accounts not recognized in our reporting. Name(s) of the contact person(s) responsible for corrective action: Brian Keister, Collegewide Director of Financial Aid Brandi Niezgoda, Applications Manager ? IT Applications and Web Services Michael Rasberry, Senior Applications Development Specialist ? IT Applications and Web Services Planned completion date for corrective action plan: April 2023

View Audit 43524

Finding 51206 (2022-031)

Significant Deficiency 2022

State of Delaware

DE

Student Financial Aid Special Tests & Provisions Reporting § 200.303

Reference Number: 2022-031 Prior Year Finding: No Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to Jun...

Reference Number: 2022-031 Prior Year Finding: No Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Compliance Requirement: Special Tests and Provisions: Enrollment Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: We recommend that DTCC review procedures and controls pertaining to the reporting of enrollment status, particularly when a student?s status changes retroactively, to ensure that enrollment status is accurately reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The college will implement the below corrective action plan and quality control measures. These measures include: 1. Having a single Registrar (or Registrar?s Office staff member) responsible for degree reporting. This person will be responsible for coordinating efforts and ensuring degree reporting is done correctly and in compliance. 2. The degree verify report will be completed at the end of each semester and during the middle of each subsequent semester to identify any late degree awards from the previous semester. 3. Monthly audits will run to identify any students who are missed during the two planned submissions. These students will be reported to the appointed Registrar who will manually enter them into the NSCH and NSLDS, if necessary. Name(s) of the contact person(s) responsible for corrective action: Amanda Thompson, Owens Campus Registrar Planned completion date for corrective action plan: March 2023 (immediately)

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