Corrective Action Plans

Finding 38529 (2022-029)

Significant Deficiency 2022

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into ...

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. This will be a reconciliation completed at least quarterly (following SOV fiscal year quarters) and will be completed by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. Our finance team also attended a FFATA training on February 3, 2023 for additional training on the FFATA system. We will look into the Batch upload process which was described in that training. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy Chief Financial Officer Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: First Reconciliation to be completed March/April 2023 Full Implementation June 1,2023

View Audit 30446

Finding 38528 (2022-027)

Significant Deficiency 2022

State of Vermont

VT

Reporting Cash Management Significant Deficiency § 200.302 § 200.303

Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deput...

Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy CFO will perform a reconciliation at least two times a year, with the first reconciliation being done before the end of FY 2023. We are currently using the new form and plan to be doing our draws in compliance with CMIA by 4/1/2023. We are also keeping all the backup for the draw electronically to allow for the review to be done more easily. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: April 1st, 2023

View Audit 30446

Finding 38514 (2022-001)

Significant Deficiency 2022

Gila Crossing Community School

AZ

Special Tests & Provisions Significant Deficiency

Finding Number: 2022-001 Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Contact Person: Jim Mosley, Superintendent; Irene Casias, Human Resources Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The School has hired a ...

Finding Number: 2022-001 Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Contact Person: Jim Mosley, Superintendent; Irene Casias, Human Resources Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The School has hired a new Human Resources Manager, who has, and continues to receive training, regarding character investigation and the required adjudication procedures. A new schedule has been instituted to keep track of the timing needs of renewals.

View Audit 36719

Finding 38483 (2022-004)

Significant Deficiency 2022

North Branch Public School

MN

Internal Control / Segregation of Duties Significant Deficiency Special Tests & Provisions § 200.326

Finding: 2022-004 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425...

Finding: 2022-004 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 and S425C210015 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: Management will implement procedures and controls to obtain the necessary documentation to verify that contractors are in compliance with the wage rate requirements. Official Responsible for Ensuring CAP: Todd Tetzlaff, Director of Finance and Human Resources. Planned Completion Date for CAP: June 30, 2023.

View Audit 35090

Finding 38481 (2022-006)

Significant Deficiency 2022

Wyoming Energy Authority

WY

Reporting Significant Deficiency

2022-006: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the Department ...

2022-006: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the Department of Energy effective January 2022. Completion Date ? January 2022 Contact Person ? Jami Blosmo, Accounting Manager

View Audit 33652

Finding 38475 (2022-003)

Significant Deficiency 2022

McKendree University

IL

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

2022-003 Education Stabilization Fund: Higher Education Emergency Relief Fund Student Portion and Institutional Portion? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the University design controls to ensure an adequate review and approval process is in place and documented. E...

2022-003 Education Stabilization Fund: Higher Education Emergency Relief Fund Student Portion and Institutional Portion? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the University design controls to ensure an adequate review and approval process is in place and documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The University will design and implement internal procedures with staff (accountant, interim VP, and president) to ensure adequate review and controls are in place. Name(s) of the contact person(s) responsible for corrective action: John Nisbet, Interim Vice President of Administration & Finance Planned completion date for corrective action plan: April 2023

View Audit 30596

Finding 38473 (2022-001)

Significant Deficiency 2022

McKendree University

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-001 Segregation of Duties Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional controls over the preparation of annual f...

2022-001 Segregation of Duties Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Additional staff have been included (accountant, interim VP, and president) to review appropriate workflow and controls in the assumption, reconciliation, and calculations used in the financial reporting processes. Name(s) of the contact person(s) responsible for corrective action: John Nisbet, Interim Vice President of Administration & Finance Planned completion date for corrective action plan: April 2023

View Audit 30596

Finding 38459 (2022-001)

Significant Deficiency 2022

Shiloh Neighborhood Development Corporation

OH

Cash Management Reporting Significant Deficiency

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed ...

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture SIGNIFICANT DEFICIENCY 2022-001 Child and Adult Care Food Program ? Assistance Listing No. 10.558 Recommendation: To help reduce the potential for errors and maximize the amount of reimbursement we recommend that the daily tracking spreadsheet be reviewed by management. Explanation of disagreement with audit finding: While there is no strenuous disagreement with the audit finding, the Responsible Officials want to note that the under reporting of 5 meals out of 4,711 tested during the CACFP Afterschool Meal Program is less than .106% error rate. In total 630,906 meals were served to kids during the fiscal year. To reduce the potential for human data input errors, Connecting Kids To Meals has entered into a contract with a software developer to create customized software that will enable CKM servers to more accurately capture meal totals electronically. The software will begin being utilized the fall of 2023. This will enhance the effectiveness of the nonprofit hunger-relief agency. Action planned/taken in response to finding: The Organization has engaged an external software designer to develop a new software program that will aide in better tracking meals at the various sites. This is also expected to reduce errors in the excel spreadsheet the Organization is currently utilizing. Name of the contact person responsible for corrective action: Wendi Huntley, President Planned completion date for corrective action plan: September 30, 2023 If the U.S. Department of Agriculture has questions regarding this plan, please call Wendi Huntley, President at 419-720-1106.

View Audit 34881

Finding 38455 (2022-001)

Significant Deficiency 2022

Central Islip Union Free School District

NY

Reporting Significant Deficiency

FINDINGS # 2022-001 US Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies: ALN 84.010; Project #0021-21-3155, 0011-21-2036, 011-22-2036, & 0021-22-3155; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Criteria: ...

FINDINGS # 2022-001 US Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies: ALN 84.010; Project #0021-21-3155, 0011-21-2036, 011-22-2036, & 0021-22-3155; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjust cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain supporting documentation for eight out of forty exit student transfers tested during the 2021-2022 school year. Cause: The District did not take timely action to maintain support for the removal of eight students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District Response: The District will review its record keeping process for recording graduation data per the OMB Compliance Supplement. Record keeping adjustments will be made where necessary. Each building will have parents and/or guardians complete the Transfer Notice, after verification using photo ID. This document will be maintained in the student?s cumulative folder. The student?s reason for exit will be documented on the folder with the corresponding exit date. Secondary schools will also complete the Guidance Department Transfer/Drop form and maintain this document in the student?s cumulative folder. In the event a Transfer Notice is not completed, the school district will contact the parent and/or guardian by phone, certified mail, and with a home visit. Log entries of the contacts will be entered into PowerSchool. Completion Date: June 1, 2023 Person(s) Responsible: Anthony Coggiano, Principal Neema Coker, Principal Eric Haruthunian, Principal Brenda Jackson, Principal Kristine LoCascio, Principal Timothy Lynam, Principal Brett MacMonigle, Principal Carmen Vazquez, Principal

View Audit 34880

Finding 38405 (2022-002)

Significant Deficiency 2022

Owensboro-Daviess County Regional Airport Board

KY

Significant Deficiency Matching / Level of Effort / Earmarking § 200.326

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF TRANSPORTATION 2022-002 Airport Improvement Program ? 20.106 Recommendation: Procedures should be put in place to ensure weekly certified payrolls are received from construction contractors for conformance with Uniform Guidance. Action Taken:...

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF TRANSPORTATION 2022-002 Airport Improvement Program ? 20.106 Recommendation: Procedures should be put in place to ensure weekly certified payrolls are received from construction contractors for conformance with Uniform Guidance. Action Taken: Airport management will ensure weekly certified payrolls are received during the grant administration process and maintained in grant files.

View Audit 30342

Finding 38394 (2022-001)

Significant Deficiency 2022

Roseman University of Health Sciences

NV

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

Corrective Action Plan - Finding: 2022-001: Special Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Controls over Compliance. Corrective Action Plan: The University uses Microsoft Forms reporting to notify service units of withdrawals. The Dean (or designee) of each ...

Corrective Action Plan - Finding: 2022-001: Special Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Controls over Compliance. Corrective Action Plan: The University uses Microsoft Forms reporting to notify service units of withdrawals. The Dean (or designee) of each program must manually update the Microsoft Office report of a withdrawal ad indicate the effective date, which triggers automated emails to the appropriate units. In the one instance of late reporting, the student was required to withdraw due to a no pass of a class, but he was allowed to complete a clinical/experiential course before being withdrawn. The Dean failed to enter the student's information after the student completed the clinical/experiential course, causing the delay in reporting. The Dean has since begun using reminders on his calendar to withdraw students in this situation. In addition, our Director of Institutional Assessment is in the process of developing and programming logic in the Micrsoft Forms report that allows the Dean to enter a future withdrawal date but delays the reporting of the withdrawal to the service units until that date, allowing the Dean to enter the information into the form immediately after a no pass that requires withdrawal. This will prevent the need to manual reminders to enter the date and prevent late withdrawal notifications. Contact Person Responsible for Corrective Action: Sally Mickelson, Director of Financial Aid. Anticipated Completion Date: December 31, 2022.

View Audit 32450

Finding 38384 (2022-001)

Significant Deficiency 2022

Mental Health Association of Middle Tennessee and Subsidiary

TN

Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Significant deficiency on internal controls over Cash Disbursements for Unaccompanied Alien Children Program Grant Assistance Listing #93.676 Recommendation: The Association?s management should require the established controls be followed in all circumstances. Action Taken: We concu...

Finding 2022-001 Significant deficiency on internal controls over Cash Disbursements for Unaccompanied Alien Children Program Grant Assistance Listing #93.676 Recommendation: The Association?s management should require the established controls be followed in all circumstances. Action Taken: We concur with the recommendation and have implemented procedures to ensure established controls are being followed. Courtney Hatfield, CPA Executive Director

View Audit 30892

Finding 38340 (2022-001)

Significant Deficiency 2022

Tarrant County

TX

Subrecipient Monitoring Cash Management Reporting

Finding 2022-001: Reporting - Significant Deficiency in Controls over compliance and Noncompliance Federal/State Program: Highway Planning & Construction - Courtesy Patrol Program ALN 20.205 Year: 2022 Federal Agency: U.S. Department of Transportation Pass-Through Entity: Texas Department of Transp...

Finding 2022-001: Reporting - Significant Deficiency in Controls over compliance and Noncompliance Federal/State Program: Highway Planning & Construction - Courtesy Patrol Program ALN 20.205 Year: 2022 Federal Agency: U.S. Department of Transportation Pass-Through Entity: Texas Department of Transportation (Award 02-0XXFS00l) Responsible Party-Juanita Casas, Grant Manager Tarrant County Auditor's Office Corrective Action Plan - The department agrees with the findings of the single audit and has implemented training and additional oversight of the financial reporting process. This process allows the Grant Manager and Supervisors to monitor and track the completion of monthly reports and ensure timely submission per the grant requirements. Effective Date - Immediately

View Audit 32528

Finding 38336 (2022-005)

Significant Deficiency 2022

Aleutians East Borough

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-005 Deadline for Federal Single Audit ? Noncompliance and Internal Control over Compliance ? Significant Deficiency Corrective Action Plan Management will file the Form SF-SAC form soon and will submit the Form SFSAC on time in the future. Expected Completion Date June 30, 2023

View Audit 30167

Finding 38319 (2022-001)

Significant Deficiency 2022

Brown Dermatology, Inc.

RI

Reporting Significant Deficiency

Awarding Agency: U.S. Department of Health and Human Services ? Direct Funding Assistance Listing No.: 93.498 - Provider Relief Fund and American Rescue Plan Rural Distribution Program Audit Period: Year Ended September 30, 2022 Finding # ...

Awarding Agency: U.S. Department of Health and Human Services ? Direct Funding Assistance Listing No.: 93.498 - Provider Relief Fund and American Rescue Plan Rural Distribution Program Audit Period: Year Ended September 30, 2022 Finding # 2022-001 Significant Deficiency in Internal Control and Compliance - Reporting Condition: The Organization missed the reporting time frame to report PRF Period two results on the Provider Relief Reporting Portal and therefore has not reported results of Period two in accordance with the terms and conditions of the award. Cause: Internal miscommunication / error. A clerical error occurred when a junior member of the finance team accidently changed the payment receipt date to coincide with the date funds were applied to revenue, a Period three date. The Organization became aware of the missed Period two submission upon attempting a Period three submission when they were denied because the Organization had no Period three receipts. Also, there was a Lack of receipt of reporting communications from HRSA. Per the HRSA web site under the section ?Process for Submitting a Late Report Request? it was noted in item 1, ?All providers who are considered non-compliant will be notified by HRSA after the conclusion of the Reporting Period and will be given details on how to submit a ?Request to Report Late Due to Extenuating Circumstances.? As of June 28, 2023, the Organization has not been notified. Corrective Action Plan: We agree with the finding and have updated our procedures to prevent future delays in reporting. When the late filing became evident, we reviewed the HRSA website under ?Request to Report Due to Extenuating Circumstances? and noted the Period two portal remained open to accept late reporting requests until May 18, 2022, which was months before we had identified the problem. Once we identified the late filing, we pro-actively communicated on several occasions with the HSRA office and was told that since the portal period had closed, they had no means to accept the report. The HSRA office verbally communicated that we should be notified by the HSRA of non- compliance and when we received notification of non-compliance, they would provide guidance on how to submit our report. Time went by and after additional communications with the HRSA office in which we enlisted the assistance of our congressional delegates, no further was action. As of June 28, 2023, we have not been contacted by the HRSA Office. Our plan is to submit our report for Period two once we are provided direction to do so. Name of Contact Person Responsible for Corrective Action: Judith Lancellotta, CPA, Director of Finance Anticipated Completion Date: Immediately

View Audit 30701

Finding 38316 (2022-001)

Significant Deficiency 2022

Global Ties U.s.

DC

Subrecipient Monitoring Reporting Significant Deficiency

United States Department of State Global Ties U.S. and Affiliate respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 - September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. Th...

United States Department of State Global Ties U.S. and Affiliate respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 - September 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-FINANCIAL STATEMENT AUDIT There were no financial statement findings. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS UNITED STATES DEPARTMENT OF STATE 2022-001 International Visitor Leadership Program - CFDA No. 19.402 Recommendation: We recommend Global Ties U.S. design controls to ensure all first-tier awards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, Global Ties U.S. should ensure that any subawards are reported within the required time frame. The list of data elements required to be reported for each subaward in excess of $30,000 include the following: ? Subaward date ? Subaward DUNS number ? Subaward amount ? Subaward obligation/action date ? Subaward number ? Subaward report submission date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Starting in July 2022, Global Ties U.S. and Affiliate put in place a tracking mechanism to report monthly subaward disbursements in excess of $30,000 to the Federal Funding Accountability and Transparency Act Subaward Reporting System. Name(s) of the contact person(s) responsible for corrective action: Gina M. Smallwood, Associate Director of Finance and Grants Planned completion date for corrective action plan: July 2022 If the United States Department of State has questions regarding this schedule, please call Katherine Brown, CEO, at (202) 271-1751.

View Audit 28455

Finding 38286 (2022-001)

None 2022

Stephens College

MO

Student Financial Aid Reporting Significant Deficiency

Finding Reference Number: Finding 2022-001 Description of Finding: ?Statement of Condition: From our testing sample of ten (10) students, we found three (3) instances where changes in student status due to withdrawal were not reported timely and two (2) instances where the Title IV funds were not re...

Finding Reference Number: Finding 2022-001 Description of Finding: ?Statement of Condition: From our testing sample of ten (10) students, we found three (3) instances where changes in student status due to withdrawal were not reported timely and two (2) instances where the Title IV funds were not returned correctly or timely.? Statement of Concurrence or Nonconcurrence: In accordance with 34 CFR ? 668.22, Treatment of Title IV Funds When a Student Withdrawals, any changes to a student?s enrollment status are required to be reported within thirty (30) days, or within sixty (60) days if a roster file is expected within that time frame. Also, in accordance with 34 CFR ? 668.22, Treatment of Title IV Funds When a Student Withdrawals, all students who withdraw and receive Title IV funds should be identified so that return calculations can be performed and any refunds can be made within forty-five (45) days of the school?s determination that the student has withdrawn. The institution recognizes these findings, and that corrective action is required to follow the regulations outlined above. Corrective Action: Any changes to a student?s enrollment status will be reported within thirty (30) days, or within sixty (60) days if a roster file is expected within that time frame. An Office of the Registrar staff member will also review a listing of all students with enrollment status changes on a periodic basis to determine if these changes have been properly reported within the allotted time frame. Additionally, all official withdrawal and leave of absence notifications will be required to be in an electronic format to automatically notify the Office of Financial Aid. Name of Contact Person: Dane Fuhrman Vice President of Finance and Administration (573) 876-2364 Projected Completion Date: 8/1/2023

View Audit 36393

Finding 38236 (2022-004)

Significant Deficiency 2022

Pcc Community Wellness Center

IL

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring

PCC will comply with all provisions of Notices of Awards for capital and all other grants awards by reading and signing off on the grant award provisions. In addition, specifically for all federal capital awards, the Development and Finance Departments will discuss the draw in advance with the HRSA ...

PCC will comply with all provisions of Notices of Awards for capital and all other grants awards by reading and signing off on the grant award provisions. In addition, specifically for all federal capital awards, the Development and Finance Departments will discuss the draw in advance with the HRSA Program Officer and HRSA Capital Program Officer prior to the actual drawdown of the award for their concurrence and approval.

View Audit 31234

Finding 38227 (2022-006)

Significant Deficiency 2022

Pcc Community Wellness Center

IL

Significant Deficiency Internal Control / Segregation of Duties

PCC uses an integrated solution to AthenaOne for pre-registration called EPION. Patients are able to update family size and household income, if necessary, during mobile pre-registration. A Patient Care Representative (PCR) is responsible for reviewing any changes that occur in the pre-registration ...

PCC uses an integrated solution to AthenaOne for pre-registration called EPION. Patients are able to update family size and household income, if necessary, during mobile pre-registration. A Patient Care Representative (PCR) is responsible for reviewing any changes that occur in the pre-registration module and, in the case of family size and household income, recalculating the sliding fee scale to accurately reflect the patient record. PCC is retraining and reviewing this procedure with the PCRs.

View Audit 31234

Finding 38222 (2022-001)

Significant Deficiency 2022

Coshocton City School District

OH

Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring

The District will implement the following procedures immediately to ensure all compliance requirements related to Davis Bacon are met: 1. An attached document will be included in all contracts with the section marked and discussed, signed off on stating there is a clear understanding of the require...

The District will implement the following procedures immediately to ensure all compliance requirements related to Davis Bacon are met: 1. An attached document will be included in all contracts with the section marked and discussed, signed off on stating there is a clear understanding of the requirements to pay laborers not less than one time a week and submit weekly payroll records to the District. 2. The District will present a schedule with a list of items that need to be submitted to the contractor. 3. The Treasurer or designee will monitor timely receipts of the payroll details and check for completeness ? then log the receipt of each item presented on the Contractor Log for each project. 4. As invoices are presented for payment, the Treasurer or designee will compare the date on the invoice to the payroll record log to ensure that all required documents have been received, checked for compliance and logged. 5. If all records have been received and noted, the invoice can move to Accounts Payable to obtain the proper approvals and be paid. 6. If all payroll records have not been received, the invoice will be returned to the vendor with a clear explanation of reason and a list of items that are missing. 7. Once all items are received and compliant, the invoice can move to Accounts Payable to obtain the proper approvals and be paid. Anticipated Completion Date: These procedures will be put into place immediately; all projects in process will be addressed to ensure these compliance procedures are implement and documents are received prior to issuance of future payments. Responsible Contact Person: Terri Eyerman, Treasurer

View Audit 30585

Finding 38168 (2022-004)

Significant Deficiency 2022

The Housing Authority of the City of Aiken, South Carolina

SC

Internal Control / Segregation of Duties Eligibility HUD Housing Programs

2022-004 - Eligibility ? Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Significant Deficiency in Internal Control, Other Matters Required to be Reported Repeat of 9/30/21 Finding 2021-003 (originally reported at 9/30/19 as Finding 2019-009) Condition: Out of a total tenant po...

2022-004 - Eligibility ? Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Significant Deficiency in Internal Control, Other Matters Required to be Reported Repeat of 9/30/21 Finding 2021-003 (originally reported at 9/30/19 as Finding 2019-009) Condition: Out of a total tenant population of approximately 141 tenants, 15 files were selected for testing in a statistically valid sample. Exceptions were noted as follows: ? 1 tenant file where the tenant?s flat rent was overstated by $4 due to a miscalculation. ? 1 tenant file where the tenant?s flat rent was overstated by $2 due to a miscalculation. ? 1 tenant file where the tenant?s income was miscalculated. Correcting this error caused the tenant?s rent to increase by $6. ? 1 tenant file where the tenant?s income was miscalculated. Correcting this error caused the tenant?s rent to decrease by $63 ? 1 tenant file where the tenant?s General Assistance was coded as wages on the 50058 form. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority has hired an outside CPA firm to conduct quarterly reviews of files and to assist in training staff on HUD compliance requirements. The noted deficiencies in the tested files are being corrected. Although this is a repeat finding, the Authority has made great strides in the current fiscal year reducing the error rate by 72% from the prior year. The Authority will continue to improve file reviews and training procedures to ensure the files meet the required guidelines. Effective Date: June 26, 2023 Contact Information Chanosha N.E. Lawton, CEO Housing Authority of the City of Aiken, South Carolina PO Box 889 Aiken, South Carolina 29802 (803) 617-7978

View Audit 34476

Finding 38139 (2022-008)

Significant Deficiency 2022

Autonomous Municipality of Ponce

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Finance and Budget Department will take the necessaries measurements to achieve that the single audit report of the fiscal year 2022-2023 be submitted to the Federal Audit Clearinghouse in a timely manner. Implementation Date: March 31, 2024 Responsible Persons: Mrs. Damaris Suliveres ...

The Finance and Budget Department will take the necessaries measurements to achieve that the single audit report of the fiscal year 2022-2023 be submitted to the Federal Audit Clearinghouse in a timely manner. Implementation Date: March 31, 2024 Responsible Persons: Mrs. Damaris Suliveres Finance and Budget Director

View Audit 33033

Finding 38125 (2022-005)

Significant Deficiency 2022

Gratz College

PA

Cash Management Procurement, Suspension & Debarment Significant Deficiency

Finding 2022-005 Corrective Action Plan To ensure that disbursements of Federal awards are made within the allowed timeframe, the Manager of Business Operations and Facilities and the Manager of Financial Reporting will review the program requirements of each award and document these disbursement re...

Finding 2022-005 Corrective Action Plan To ensure that disbursements of Federal awards are made within the allowed timeframe, the Manager of Business Operations and Facilities and the Manager of Financial Reporting will review the program requirements of each award and document these disbursement requirements on the College?s reconciliation of grant funds expended prior to drawing down funds. Dates will be added to the College?s reconciliation of grant funds to indicate the last day when funds must be disbursed. Any remaining funds after this date will be returned to the granting agency. Anticipated Completion Date The College anticipates completion of this corrective action on or before August 31, 2023. Names of Contact People Responsible for Corrective Action Thomas R. Cipriano, Jr. ? Manager of Business Operations and Facilities Ross Holgado ? Manager of Financial Reporting

View Audit 36033

Finding 38097 (2022-002)

Significant Deficiency 2022

Albion College

MI

Cash Management Reporting Significant Deficiency § 200.305

Finding Number: 2022-002 Condition: The College drew down HEERF related expenses for the institutional expenditures at a rate that differed from the final, reported expenditures. This was based on the identification of expenditures that were later not included in the final annual reporting, placing ...

Finding Number: 2022-002 Condition: The College drew down HEERF related expenses for the institutional expenditures at a rate that differed from the final, reported expenditures. This was based on the identification of expenditures that were later not included in the final annual reporting, placing the timing of drawdown for reported expenditures to be outside of the cash management regulations. By extension, the institutional quarterly reporting was also incorrect as it is based on the initial expenditure classifications. Planned Corrective Action: The College drew down funds based on expenditures that management deemed to be qualified however, at year-end, concluded to charge other expenditures to the grant causing the mismatch in the timing of drawdowns and final expenditures charged to the grant. Although HEERF and other COVID 19 Pandemic funding has ended, in the future, such expenditures will be discussed and documented prior to the drawing of funds. Contact person responsible for corrective action: Amanda Ewers, Director of Finance and Gary Black, Chief Financial Officer Anticipated Completion Date: Corrected reporting was submitted on March 22, 2023

View Audit 35343

Finding 38061 (2022-002)

Significant Deficiency 2022

Coastal Alabama Community College

AL

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Fe...

Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Federal Awarding Agency: U.S. Department of EducationCorrective Action Plan Coastal Alabama Community College has reviewed and recognizes needed changes be put into place to ensure accurate record keeping for all reported data. Coastal will have the restricted accountant complete the quarterly and annual HEERF reports moving forward and file all data according to the report in an organized and methodical method only after the Director of Accounting has reviewed and signed off on the accuracy of the data being reported. Once the Director of Accounting and/or CFO review the reports and backup data for approval then the approved reports will be filed on-line with the Department of Education via the HEERF site. Expenditures charged against the HEERF funds are reviewed for accuracy and allowable cost through a multi-step purchasing process to ensure allowable cost only and prevent potential for improper spending. The Director of Accounting will make sure that all website required reporting is done in a timely manner moving forward. Anticipated Completion Date: June 15, 2023 Contact Person(s): Jessica Davis, Chief Financial Officer

View Audit 35124

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