Corrective Action Plans

Finding 37799 (2022-002)

Significant Deficiency 2022

TX

Significant Deficiency

Finding #2022-002 ? Significant Deficiency Condition and context: Adjustments to contributions receivable were required to properly state financial statements in accordance with GAAP. The current year change in net assets was decreased by approximately $93,400 as a result of the adjustments. Rec...

Finding #2022-002 ? Significant Deficiency Condition and context: Adjustments to contributions receivable were required to properly state financial statements in accordance with GAAP. The current year change in net assets was decreased by approximately $93,400 as a result of the adjustments. Recommendation: Policies and procedures should be designed and implemented to ensure that transactions are recognized in the appropriate period in the accounting records and accruals are recorded. Planned corrective action: See finding #2022-001. Responsible officer: Deysi Crespo, Executive Director Estimated completion date: September 18, 2023

View Audit 30092

Finding 37772 (2022-023)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Subrecipient Monitoring Reporting § 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 Questioned Costs: $1

Finding 37757 (2022-017)

Significant Deficiency 2022

State of Vermont

VT

Allowable Costs / Cost Principles Period of Performance Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

Corrective Action Plan: The Department will review its procedures and internal controls and update as necessary to ensure that expenditures are incurred within the allowable period of performance for respective awards. Scheduled Completion Date of Corrective Action Plan: June 30, 2023 Contacts for...

Corrective Action Plan: The Department will review its procedures and internal controls and update as necessary to ensure that expenditures are incurred within the allowable period of performance for respective awards. Scheduled Completion Date of Corrective Action Plan: June 30, 2023 Contacts for Corrective Action Plan: Cameron Wood, UI Director Cameron.Wood@vermont.gov

View Audit 30446

Finding 37755 (2022-015)

Significant Deficiency 2022

State of Vermont

VT

Eligibility Special Tests & Provisions Significant Deficiency § 200.303

Corrective Action Plan: This finding was also found during the past two fiscal year?s Single Audit and is a carryover issue stemming from the same underlying problem. The RESEA Program has been in a state on ongoing transition coming out of the COVID-19 pandemic as the Department needed to close th...

Corrective Action Plan: This finding was also found during the past two fiscal year?s Single Audit and is a carryover issue stemming from the same underlying problem. The RESEA Program has been in a state on ongoing transition coming out of the COVID-19 pandemic as the Department needed to close the Program for a significant period during the pandemic and then subsequently transitioned to more of a virtual / flex program in calendar year 2021 and 2022. The Department has taken additional steps to try and correct this finding. For example, the Department instituted a mandatory check list for staff to complete as cases are closed. This was developed and provided to staff in June 2022. The RESEA supervisor continues to conduct random sampling on casefiles for accuracy reviews and will continue to provide ongoing supervisor feedback and staff training. Scheduled Completion Date of Corrective Action Plan: June 30 , 2023 Contacts for Corrective Action Plan: Cameron Wood, UI Director Cameron.Wood@vermont.gov

View Audit 30446

Finding 37754 (2022-014)

Significant Deficiency 2022

State of Vermont

VT

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan: This finding identifies that the Department is not meeting the federal performance expectation for timely closure of BAM Paid Claims. The primary reason behind this performance deficiency is due to the limited federal administrative dollars provided to fund the administratio...

Corrective Action Plan: This finding identifies that the Department is not meeting the federal performance expectation for timely closure of BAM Paid Claims. The primary reason behind this performance deficiency is due to the limited federal administrative dollars provided to fund the administration of the UI Program. Because of the limited funds, the Department is forced to operate a minimal staffing level, which leads to the inability to ensure all work is conducted timely. Separately, this finding identifies that the Department did not provide signature signoff on two BAM casefiles pulled for review. The Department did maintain proper supervisor signoff in the USDOL SUN System where cases are formally managed. However, the Department was not able to produce the supervisor?s signoff on the paper copy maintained for audit purposes. The Department maintains an ongoing corrective action plan with the USDOL through the State Quality Service Plan (SQSP) for the performance of the BAM unit, including the timeliness of BAM case closure. For the supervisory review and documented signoff, the BAM Unit has created a new standard procedure to ensure that cases have the needed documentation. This standard procedure was shared with the staff via a unit meeting / training on February 28, 2023. Scheduled Completion Date of Corrective Action Plan: Complete Contacts for Corrective Action Plan: Cameron Wood, UI Director Cameron.Wood@vermont.gov

View Audit 30446

Finding 37751 (2022-011)

Significant Deficiency 2022

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

To ensure complete accurate reporting into the FSRS, the Agency shall implement the following steps: 1. Responsible staff will review Training Resources on the FFATA Home Page on an ongoing basis. 2. When Grant Agreements and Amendments are executed, email notifications to staff will be saved fro...

To ensure complete accurate reporting into the FSRS, the Agency shall implement the following steps: 1. Responsible staff will review Training Resources on the FFATA Home Page on an ongoing basis. 2. When Grant Agreements and Amendments are executed, email notifications to staff will be saved from the Grants Management Analyst and reviewed the 3rd Monday of each month they are received by both the Grants Management Specialist and Supervisor. 3. Once review is completed and details confirmed, Grant Agreement & Amendment Data will be reported into FFATA, by the Grants Management Specialist. 4. After Reports are completed in FFATA for the Executed Grant Agreements and Amendments, Grants Management Specialist will send an email to both the Grants Management Analyst notifying completion of the Reports and also to Supervisor, to review reports that the grant, fund amounts, and obligation dates are correct. 5. If any errors, the Supervisor, will notify the Grants Management Specialist that changes are required ? repeat (4.) notification to Supervisor when corrections in FFATA are complete to review and verify. Scheduled Completion Date for Corrective Action Plan: Completed: February 1, 2023 Point of contact: Ann Karlene Kroll, Federal Programs Director, annkarlene.kroll@vermont.gov, 802-828-5225.

View Audit 30446

Finding 37749 (2022-009)

Significant Deficiency 2022

State of Vermont

VT

Cash Management Reporting Significant Deficiency § 200.303

The Department agrees with this finding and has implemented the following: ? Enhanced SF-271 policies and procedures to verify that detail line items agree with supporting documentation. The Department has improved its internal controls to ensure that SF-271 reports have been prepared accurately p...

The Department agrees with this finding and has implemented the following: ? Enhanced SF-271 policies and procedures to verify that detail line items agree with supporting documentation. The Department has improved its internal controls to ensure that SF-271 reports have been prepared accurately prior to submission and that the Federal share of reimbursement requests are calculated correctly. ? Distributed policies and procedures and trained staff to ensure understanding of the SF-271 process and federal reporting requirements. Completion Date: February 28, 2023 Summary Schedule of Prior Audit Findings: None Contact Person Responsible for Corrective Action: Kim Fedele, Financial Manager II

View Audit 30446

Finding 37736 (2022-008)

Significant Deficiency 2022

State of Vermont

VT

School Nutrition Programs Cash Management Reporting § 200.303

Corrective Action Plan: The Agency of Education?s new Child Nutrition grants management system, Harvest, now has the reports to back up the Federal FNS-10's built-in. In addition, Harvest now also retains a copy of each report created along with the backup for each report. Position Responsible ...

Corrective Action Plan: The Agency of Education?s new Child Nutrition grants management system, Harvest, now has the reports to back up the Federal FNS-10's built-in. In addition, Harvest now also retains a copy of each report created along with the backup for each report. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: April 1, 2023

View Audit 30446

Finding 37733 (2022-003)

Significant Deficiency 2022

Rider University

NJ

Reporting Significant Deficiency Internal Control / Segregation of Duties

Higher Education Emergency Relief Fund ? Student Aid Portion? Assistance Listing No. 84.425E Recommendation: We recommend the University establish a system to review reports for accuracy as well as ensure timely posting in accordance with applicable reporting requirements. Explanation of disagreem...

Higher Education Emergency Relief Fund ? Student Aid Portion? Assistance Listing No. 84.425E Recommendation: We recommend the University establish a system to review reports for accuracy as well as ensure timely posting in accordance with applicable reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has established a calendar reminder to ensure the report is completed and posted in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Miranda Cole, Director of Financial Aid Planned completion date for corrective action plan: 3/23/2023

View Audit 30445

Finding 37730 (2022-001)

Significant Deficiency 2022

Rider University

NJ

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

Federal Perkins Loan Program ? Assistance Listing No. 84.038 Recommendation: We recommend that the University keep MPNs for loans for the 3-year retention period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: W...

Federal Perkins Loan Program ? Assistance Listing No. 84.038 Recommendation: We recommend that the University keep MPNs for loans for the 3-year retention period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We were able to confirm that the MPN?s were inadvertently shredded due to a mold issue in the storage facility. All other MPN?s have been moved to a safer area and staff are no longer permitted to shred documents without the approval of the Associate Director (Lisa Butler). Name(s) of the contact person(s) responsible for corrective action: Lisa Butler, Associate Director Bursar Planned completion date for corrective action plan: 3/23/2023

View Audit 30445

Finding 37724 (2022-002)

Significant Deficiency 2022

Rider University

NJ

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Federal Pell Grant Program, Federal Direct Student Loans ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. In addition, we recommend the University develop a process to help better oversee the submi...

Federal Pell Grant Program, Federal Direct Student Loans ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. In addition, we recommend the University develop a process to help better oversee the submissions completed by the third-party servicer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Continued attendance in Clearinghouse webinars, corrected previous years? of Clearinghouse submissions that included student?s incorrect term end dates and will monitor the future warnings on the Clearinghouse Error Reports, will communicate the rejected records from NSLDS to Financial Aid and Admissions once received in an effort for all departments to work together in assisting students to confirm their SSN Name(s) of the contact person(s) responsible for corrective action: Jessica Novak, Justina Nicita & Susan Stefanick Planned completion date for corrective action plan: 3/14/2023 nd will send Financial Aid the NSLDS file for comparison.

View Audit 30445

Finding 37723 (2022-004)

Significant Deficiency 2022

Rider University

NJ

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensu...

Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The R2T4 for this student will be recalculated using the correct total number of days and any and all Title IV adjustments will be made. Moving forward we will strengthen our processes so that our R2T4 calculations will be inclusive of scheduled breaks as per the FSA Handbook. Name(s) of the contact person(s) responsible for corrective action: Chris Corrato, Assistant Director & Amanda Young, Associate Director Planned completion date for corrective action plan: 3/23/2023

View Audit 30445 Questioned Costs: $1

Finding 37722 (2022-005)

Significant Deficiency 2022

Rider University

NJ

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University implements procedures to ensure that Title IV funds that are ...

Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University implements procedures to ensure that Title IV funds that are to be returned are returned in the proper order. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We currently ensure that all R2T4 calculations are done in the appropriate order as stated in the FSA Handbook by the Department of Education. Moving forward we will strengthen our procedures so that the returned funds are processed to COD in the proper order. Name(s) of the contact person(s) responsible for corrective action: Chris Corrato, Assistant Director, Amanda Young, Associate Director and Stephanie Falsetti, Assistant Director Planned completion date for corrective action plan: 3/23/2023

View Audit 30445

Finding 37713 (2022-001)

None 2022

City of Cave Spring, Georgia

GA

Subrecipient Monitoring Cash Management Material Weakness § 200.502 § 200.510

Audit Period: Fiscal year ended June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Findings - Financial Statement Audit M...

Audit Period: Fiscal year ended June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Findings - Financial Statement Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported Findings - Federal Award Programs Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported Water and Waste Systems -ALN: 10.760 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expenditures for an audit period. Action Taken: We acknowledge our responsibility to present the Schedule of Expenditures of Federal Awards and related notes in accordance with Uniform Guidance requirements. To ensure future implementation of this requirement, the City of Cave Spring will record all expenditures on the schedule of federal expenditures.

View Audit 29350

Finding 37654 (2022-003)

Significant Deficiency 2022

Cornell College

IA

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

2022-003 HEERF Reporting ? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with aud...

2022-003 HEERF Reporting ? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will review their procedures around HEERF reporting and ensure someone is designated to review prior to uploading the reports. Name(s) of the contact person(s) responsible for corrective action: Kelly Flege Planned completion date for corrective action plan: update plan

View Audit 36236

Finding 37646 (2022-002)

Significant Deficiency 2022

Cornell College

IA

Student Financial Aid Reporting Significant Deficiency

2022-002 SCHER1 ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of ...

2022-002 SCHER1 ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will continue to monitor errors within SCHEER 1 to ensure they are corrected within 10 days. Name(s) of the contact person(s) responsible for corrective action: Pam Perry Planned completion date for corrective action plan: The process was implemented in July 2021.

View Audit 36236

Finding 37640 (2022-002)

Significant Deficiency 2022

Northcentral University

CA

Student Financial Aid Reporting Subrecipient Monitoring

FINDING 2022-002 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Recommendation: We recommend that the University develop additional procedures to monitor the accuracy of information provided by its third-party servicer on behalf of the University t...

FINDING 2022-002 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Recommendation: We recommend that the University develop additional procedures to monitor the accuracy of information provided by its third-party servicer on behalf of the University to NSLDS. One additional monitoring control could be to review a sample of students within NSLDS after each roster file response to ensure that the enrollment status is accurate. Each institution has access to correct information directly within NSLDS at any time. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the importance of ensuring timely and accurate NSLDS reporting in accordance with 34 CFR section 685.309(b)(2)(i)). The NCU Quality Assurance, under Brandy Baker, team now reviews enrollment reporting on a regular basis to confirm the reporting process is consistent with the Title IV regulation. Starting in January 2023, Quality Assurance team leads investigations while partnering with our Financial Aid Director, Kimberly Quinn, and our Registrar team, under Chris Alvarado, to determine the cause of the inaccurate reporting for quality assurance review findings and will work with the appropriate departments and teams to ensure that any required corrections to process, reporting, reporting code or systems is rectified. Management agrees with the importance of communicating with the Department of Education when an enrolled student ceases to be enrolled at least half-time.

View Audit 31839

Finding 37639 (2022-001)

Significant Deficiency 2022

Northcentral University

CA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

FINDING 2022-001 ? Special Tests and Provisions ? Return of Title IV: Significant Deficiency in Internal Control Recommendation ? We recommend NCU revise their system queries to capture all withdrawn students and implement a process by which the queries are tested annually. We also recommend NCU im...

FINDING 2022-001 ? Special Tests and Provisions ? Return of Title IV: Significant Deficiency in Internal Control Recommendation ? We recommend NCU revise their system queries to capture all withdrawn students and implement a process by which the queries are tested annually. We also recommend NCU implement a process in which there is a final review of the Title IV return after the fact for all students to ensure all aspects are correct and timely. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the importance of ensuring that the return of Title IV funds (R2T4) is performed both timely and accurately. In November 2022, the University instituted a new workflow process that is easily tracked and reported, allowing our Processing, under Kimberly Quinn, and Quality Assurance, under Brandy Baker, teams to monitor and control the R2T4 process more effectively. In addition, the Quality Assurance team at NCU is now performing regular and periodic file reviews to ensure file accuracy. The Quality Assurance process includes a review of both an assessment of the accuracy of our calculations and that all required R2T4s are complete. These new internal controls ensure we process R2T4 in accordance with 34 CFR section 668.22 (2)(i) in the required timeframe. We anticipate the changes mentioned above will remediate this finding.

View Audit 31839

Finding 37591 (2022-001)

Significant Deficiency 2022

Sandusky Community Schools

MI

School Nutrition Programs Subrecipient Monitoring Cash Management

Sandusky Community School respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Anderson, Tuckey, Bernhardt & Doran, PC 715 E Frank St Caro, MI 48723 Audit Period: Year ended June 30, 2022 District responsible individual to implement this plan: Kendra M...

Sandusky Community School respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Anderson, Tuckey, Bernhardt & Doran, PC 715 E Frank St Caro, MI 48723 Audit Period: Year ended June 30, 2022 District responsible individual to implement this plan: Kendra Messing, Business Director Finding ? Federal Award Finding and Question Cost Finding 2022-001 ? Considered a Significant Deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: The District concurs with the facts of this finding and is in the process of continue the development of a long-term plan to continue to spend down the food service balance. Items being considered is improving outdated equipment and enhancing, plus expanding, the food options available in the District. The District has also discussed expanding staff and raising wages for contracted staff to continue to run the program

View Audit 36934

Finding 37578 (2022-002)

Significant Deficiency 2022

Warner University, Inc.

CO

Student Financial Aid Eligibility Significant Deficiency

Finding Number: 2022-002 Planned Corrective Action: Cost of attendance budgets will be established prior to any financial aid awarding. Person Responsible for Corrective Action Plan: Director of Financial Aid Compliance, Elease Cox Anticipated Date of Completion: Already implemented, Fall 2022

View Audit 35197

Finding 37562 (2022-002)

Significant Deficiency 2022

City of Boston

MA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

The Finance Department at Boston Public Schools (BPS) will implement an internal fiscal tracker to monitor and update on a quarterly basis to reflect reporting timelines and ensure timely spending of all grant funds. In addition, BPS will create a grant close procedure document that outlines the rol...

The Finance Department at Boston Public Schools (BPS) will implement an internal fiscal tracker to monitor and update on a quarterly basis to reflect reporting timelines and ensure timely spending of all grant funds. In addition, BPS will create a grant close procedure document that outlines the roles, responsibilities, and tasks associated with completing the FR1. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grants Monitoring Unit scott.finn@boston.gov

View Audit 32371

Finding 37528 (2022-001)

Significant Deficiency 2022

North Central Missouri College

MO

Student Financial Aid Special Tests & Provisions Reporting

U.S. DEPARTMENT OF EDUCATION North Central Missouri College respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective action: Mr. Tyson Otto, Vice President of Business & Finance North Central Mis...

U.S. DEPARTMENT OF EDUCATION North Central Missouri College respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective action: Mr. Tyson Otto, Vice President of Business & Finance North Central Missouri College 1601 Main Street Trenton, MO 64683 (660) 359-3948 Independent public accounting firm: KPM CPAs, PC, 1145 E Republic Rd, Springfield, Missouri 65804 Audit Period: Year Ended June 30, 2022 The finding from the June 30, 2022, audit of the financial statements is below. The finding is numbered with the number assigned in the schedule. FINDING - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001 Special Test and Provisions - Return of Title IV Funds Recommendation: The College implement procedures in order to strictly comply with the requirements of 34 CFR 668.173 as it relates to the return of Title IV funds. Corrective Action Taken: To ensure the NCMC Financial Aid Office complies with the requirements of 34 CFR 668.173 as it relates to the return of Title IV funds, an additional weekly report was implemented to identify all withdraws and confirm an R2T4 calculation was performed (if required). Anticipated Completion Date: Fall semester 2022 and ongoing.

View Audit 31692

Finding 37489 (2022-002)

Significant Deficiency 2022

Pembroke Housing for the Elderly, Inc.

NH

Significant Deficiency

Finding 2022-002: Plan: Once the Staff Accountant sets up the transfer at the bank, the CFO approves the actual transfer for release. The transaction is reviewed for accuracy before it is approved for release. All expenses have a purchase order written up by the Operations Manager and then the Staff...

Finding 2022-002: Plan: Once the Staff Accountant sets up the transfer at the bank, the CFO approves the actual transfer for release. The transaction is reviewed for accuracy before it is approved for release. All expenses have a purchase order written up by the Operations Manager and then the Staff Accountant reviews purchase orders for accuracy before entering into the accounting software. Once the Staff Accountant has entered the expense into the accounting software, the information is reviewed by the CFO before the expenses are posted into the accounting software. Anticipated Completion Date: 9/1/22 Contact: Jill Lesmerises, CFO

View Audit 29299

Finding 37463 (2022-001)

Significant Deficiency 2022

Green Bay Area Public Schools

WI

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

2022-001 Education Stabilization Fund - Wage Rate Requirements Assistance Listing Nos. 84.425C, 84.425D, 84.425W Recommendation: CLA recommends the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from t...

2022-001 Education Stabilization Fund - Wage Rate Requirements Assistance Listing Nos. 84.425C, 84.425D, 84.425W Recommendation: CLA recommends the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from the vendor on a timely basis and reviewed for completeness. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Vendors selected for construction services for federally funded projects will be asked to sign an acknowledgement that they comply with Davis-Bacon requirements with respect to prevailing wages for the calendar year in which the services are provided. The signed copy will be kept on file with the district. Additionally, Facilities staff will be educated about the correct use of object codes on purchase orders and invoices. Name(s) of the contact person(s) responsible for corrective action: Joshua Patchak Planned completion date for corrective action plan: Immediately

View Audit 29084

Finding 37458 (2022-001)

Significant Deficiency 2022

Sistercare, INC

SC

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

SIGNIFICANT DEFICIENCY. 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: LEAH WICEVIC, EXECUTIVE DIRECTOR. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE. WE UNDERSTAND THAT IN MOST CASES, THE ADDED COST OF PROVIDING ABSOLUTE SEGREGATION OF DUTIES WILL OUTWEIGH THE PROJE...

SIGNIFICANT DEFICIENCY. 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: LEAH WICEVIC, EXECUTIVE DIRECTOR. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE. WE UNDERSTAND THAT IN MOST CASES, THE ADDED COST OF PROVIDING ABSOLUTE SEGREGATION OF DUTIES WILL OUTWEIGH THE PROJECTED BENEFITS OF THE ADDED INTERNAL CONTROLS AND THEREFORE, MAY BE CONSIDERED UNJUSTIFIED. SISTERCARE, INC. WILL ENSURE THAT THE BOARD OF DIRECTORS WILL REMAIN INVOLOVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. PROPOSED COMPLETION DATE: MANAGEMENT WILL IMPLEMENT THE ABOVE ACTION IMMEDIATELY.

View Audit 28903

Corrective Action Plans

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