Corrective Action Plans

Finding 46000 (2022-005)

Significant Deficiency 2022

County of Nevada

CA

Period of Performance Reporting Internal Control / Segregation of Duties § 200.302 § 200.303

DEPARTMENT OF TREASURY 2022-005 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Recommendation: We recommend the County design controls to ensure review and approval of reports are maintained in the County's grant files. Also, we recommend the County design...

DEPARTMENT OF TREASURY 2022-005 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Recommendation: We recommend the County design controls to ensure review and approval of reports are maintained in the County's grant files. Also, we recommend the County design controls to ensure reports agree to the documentation used to prepare them. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has revised internal controls to ensure reports are prepared accurately and consistently with the back-up used to prepare them. Within these internal control procedures, an appropriate review and approval process will be utilized and documented to ensure report is accurate with underlying support documentation and clearly documents this review and approval control. As a primary function of this review and approval control process, the reviewer/approver will provide assurance that the federal award is reasonably being managed and complies with all applicable statues, regulations, and terms and conditions. Evidence of review and approval will be maintained within the grant file support documentation for future reference and to be provided in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Barry Anderson Planned completion date for corrective action plan: June 30, 2023

View Audit 41070

Finding 45983 (2022-002)

Significant Deficiency 2022

Orange City Area Health System

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

U.S. Department of Health and Human services Orange City Area Health System 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, responses, and questioned costs are discussed...

U.S. Department of Health and Human services Orange City Area Health System 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, responses, and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Proposed Audit Adjustments Recommendation: We recommend that the Health System accounting personnel continue to review final account balances and changes in accounting standards and consult with auditors throughout the year regarding accounts and adjustments, as needed, to prevent and detect misstatements going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will review and reconcile accounts and consult with the audit firm as needed during the year to prevent and detect financial statement misstatements. Name(s) of the contact person(s) responsible for corrective action: Dina Baas, CFO Planned completion date for corrective action plan: January 1, 2023 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. Documentation of review and approval should be retained in all cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will implement a more formal review process for the expenditure of federal funds. A detailed list of expenditures to be charged against the federal grant program will be provided to administration for review and approval. Name(s) of the contact person(s) responsible for corrective action: Dina Baas, CFO Planned completion date for corrective action plan: January 1, 2024 If the U.S Department of Health and Human Services has questions regarding this plan, please call Dina Baas at (712) 737-5325.

View Audit 40984

Finding 45929 (2022-002)

Significant Deficiency 2022

Young Men's Christian Association of Trenton Nj/dba Capital Area YMCA

NJ

Internal Control / Segregation of Duties Reporting Significant Deficiency

Corrective action plan: Corrective action plan - Finding #2022-001 In response to the finding #2022-001 late submission of reporting package and data collection form, the Organization experienced turnover in Chief Financial Officer role in the finance department that led to several delays in providi...

Corrective action plan: Corrective action plan - Finding #2022-001 In response to the finding #2022-001 late submission of reporting package and data collection form, the Organization experienced turnover in Chief Financial Officer role in the finance department that led to several delays in providing financial statements on a timely basis. Position Title of Person Overseeing This Issue: Louise Mccants, CEO Completion Date: The Organization has made the appropriate changes to fully remediate the issue by hiring a new accounting staff in September 2022 and an outsourced CFO in October 2022. The Organization corrected this finding in January 2023. Corrective action plan - Finding #2022-002 In response to the finding #2022-002 prior period adjustment, the Organization identified the error in the reporting period ended June 30, 2021 in fiscal year 2023. The Organization corrected the error and updated their internal controls to identify and detect errors. Position Title of Person Overseeing This Issue: Louise Mccants, CEO Completion Date: The Organization has made the appropriate changes to fully remediate the issue by hiring a new accounting staff in September 2022 and an outsourced CFO in October 2022. The Organization corrected this finding in January 2023.

View Audit 40614

Finding 45920 (2022-002)

Significant Deficiency 2022

Lee County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002 Inaccurate Information Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Training was conducted on the Inaccurate information topic with staff specifically concerning finding areas of correct determinati...

Finding 2022-002 Inaccurate Information Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Training was conducted on the Inaccurate information topic with staff specifically concerning finding areas of correct determination, documentation and entry of income and appropriate determination, documentation and entry of household composition are completed. Second party reviews will be enhanced to ensure those conducting the review ensure that proper procedures are being followed with regard to these policies. Proposed completion date: 11/16/2022

View Audit 40693

Finding 45910 (2022-003)

Significant Deficiency 2022

Clarkson College

NE

Student Financial Aid Matching / Level of Effort / Earmarking Cash Management § 200.303

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review its procedures to ensure controls are in place and operating effectively. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in res...

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review its procedures to ensure controls are in place and operating effectively. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College has reviewed Cost of Attendance procedures and starting July 2022, to include all monthly reconciliations related to Pell, Direct Loan, SEOG and FWS along with G5 drawdowns are annotated and reconciled in conjunction with the Controller?s Office. Awarding procedures as well as R2T4 procedures were reviewed as well. The employee responsible for this finding is no longer associated with the college. Name(s) of the contact person(s) responsible for corrective action: Nan Merz Planned completion date for corrective action plan: July 2022

View Audit 40942

Finding 45909 (2022-002)

Significant Deficiency 2022

Clarkson College

NE

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses and effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: The...

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses and effective dates 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: Financial Aid established a procedure in July 2022 for one FA staff person to work with the Registrar each time enrollment is/was reported. All errors are cleared in the allowed timeframe. The employee responsible for this finding is no longer associated with the college. Name(s) of the contact person(s) responsible for corrective action: Nan Merz Planned completion date for corrective action plan: July 2022

View Audit 40942

Finding 45908 (2022-001)

Significant Deficiency 2022

Clarkson College

NE

Reporting Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College has reviewed written procedures with all Financial Aid staff to ensure ECAR reporting is accurate and complete in the absence of a financial aid director. The employee responsible for this finding is no longer associated with the college. Name(s) of the contact person(s) responsible for corrective action: Nan Merz Planned completion date for corrective action plan: March 2023

View Audit 40942

Finding 45907 (2022-005)

Significant Deficiency 2022

Clarkson College

NE

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct number of break days and are accurately completed. Explanation of disagreement with audit...

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 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: Clarkson College reviewed the R2T4 requirements and has implemented procedures to ensure R2T4 calculations are using the correct days. FA staff have completed NASFAA R2T4 training. The employee responsible for this finding is no longer associated with the college. Name(s) of the contact person(s) responsible for corrective action: Nan Merz Planned completion date for corrective action plan: July 2022

View Audit 40942 Questioned Costs: $1

Finding 45906 (2022-004)

Significant Deficiency 2022

Clarkson College

NE

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College 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: Ther...

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College 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: Clarkson College has reviewed procedures and starting July 2022, all disbursements reported to COD are reported within the 15-day timeframe. The employee responsible for this finding is no longer associated with the college. Name(s) of the contact person(s) responsible for corrective action: Nan Merz Planned completion date for corrective action plan: July 2022

View Audit 40942

Finding 45892 (2022-001)

Significant Deficiency 2022

Wilson County, North Carolina

NC

Special Tests & Provisions Significant Deficiency

Corrective Action Plan For the Year Ended June 30, 2022 Finding: 2022-001 Jessica Murphy, Team Leader, Special Investigations Significant Deficiency, nonmaterial noncompliance Special Tests and Provisions (Enterprise Program Integrity) Per the North Carolina DSS Crosscutting Requirements compliance ...

Corrective Action Plan For the Year Ended June 30, 2022 Finding: 2022-001 Jessica Murphy, Team Leader, Special Investigations Significant Deficiency, nonmaterial noncompliance Special Tests and Provisions (Enterprise Program Integrity) Per the North Carolina DSS Crosscutting Requirements compliance supplement, counties must acquire case documentation to substantiate the claim entry into the NC FAST Enterprise Program Integrity (?EPI?) system, including the budget and budget calculation sheets used to compute the amount of the overpayment. In one stance of a Food and Nutrition Services claim entered in EPI, there was not adequate case documentation to substantiate the claim and the budget calculated during the initial investigation in the claims file did not agree to the amount that was entered in EPI to be collected on by the county. This claim has since been reviewed, the budget was corrected and the amount in the EPI system, as well as the casefile, was updated. In order to prevent subsequent instances of this issue occurring, DSS Program Integrity staff will implement the following internal control measures effective 1/1/2023: ? Review and evaluate current DSS-1682 Report of Erroneous Issuance form for errors and miscalculations. In reviewing the case in which the error occurred, it was discovered that the DSS-1682 had a formula error in which the amounts did not total correctly on the spreadsheet. Therefore, the incorrect overpayment amount was entered into the EPI system. The DSS-1682 will be reviewed and updated to show the correct formula calculations and the previously-used incorrect form will be removed from usage by staff by 12/31/22. ? Additional second-party and third-party reviewing processes for overpayment claims. In the identified case finding, a second-party review was completed, as are all overpayment claims per Food and Nutrition Services policy, however this instance revealed that additional review, in the form of a third-party can provide a reduced risk-factor as the error could have been discovered by the additional review. Effective 1/1/23, all overpayment claims must be submitted for second-party review and third-party review prior to submission into the NC FAST EPI system. ? Revised case review tools. There is currently not a detailed, itemized review form that is used for Program Integrity. The current tool does have specifications for the evaluation of the overpayment calculation; however, it does not have additional indicators to allow for consistency in reviewing the specified overpayment months, program integrity budgets, financial transactions, and correct allotment amounts. In observation of this, it has been determined that a new case record review tool will be created and implemented effective 1/1/23. The proposed effect of this form will be that additional review and inquiry will be completed by the second party reviewer and the third-party reviewer and there will be increased compliance in regards to overpayment claim calculation. The planned controls have the projected effect of reducing the risk of overpayment calculation errors, incorrect budgeting, and invalid claim amounts entered into the NC FAST EPI system. Proposed completion: All measures effective 1/1/23 and ongoing.

View Audit 41619

Finding 45884 (2022-001)

Significant Deficiency 2022

South Country Central School District

NY

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.430

Significant Deficiency 2022-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education Education Stabilization Funds (ESF) COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing No. 8...

Significant Deficiency 2022-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education Education Stabilization Funds (ESF) COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing No. 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing No. 84.425U Condition: Subpart I, 2 CFR ?200.430 of the Uniform Guidance requires that charges to ?Federal awards for salaries and wages must be based on records that accurately reflect the work performed.? The documentation should support the distribution of the employee?s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District?s PARs for two employees, did not accurately reflect what was charged to the grants in order to comply with Subpart I, 2 CFR ?200.430. Planned Corrective Action: Since the grant funding periods for each of these grants are still open, the District has contacted NYSED and has been advised to submit an amended budget for these additional costs charged, as they are allowable. In addition, the District will review its internal procedure documentation for payroll costs charged to the grants to ensure that the actual costs submitted for reimbursement are supported by the PARs for each employee. Responsible Contact Person: Jennifer Segui Assistant Superintendent for Finance & Operations South Country Central School District 189 N. Dunton Avenue East Patchogue, NY 11772 Anticipated Completion Date: June 30, 2023

View Audit 40087

Finding 45876 (2022-001)

Significant Deficiency 2022

Oakland Livingston Human Service Agency

MI

Subrecipient Monitoring Eligibility Significant Deficiency

View of Responsible Officials and Corrective Action Plan ? Although the Organization has a secondary review process and a checklist in place to assure that clients are eligible and all required documentation is in place prior to authorizing payment assistance, the review processes will be corrected ...

View of Responsible Officials and Corrective Action Plan ? Although the Organization has a secondary review process and a checklist in place to assure that clients are eligible and all required documentation is in place prior to authorizing payment assistance, the review processes will be corrected and improved in the following way: 1. Supervisor(s) will verify on the checklist that they have opened, viewed, and scrutinized all uploaded verifications to assure that the documentation meets funding source criteria and complies with eligibility standards set by the funding source, not simply note the presence of an uploaded document or concur that the client is eligible. 2. Another review of each file will be completed prior to any financial assistance payments being processed by the Associate Director for Housing. The purpose of this tertiary review is to monitor compliance with the updated checklist and approval process. Any errors will be noted and discussed with both the case manager and the supervisor. A log of the approvals and denials will be maintained and used to plan future training to ensure compliance. 3. When proof of eligibility is uploaded in a third-party system (such as the MSHDA CERA portal), OLHSA will retain the documentation in its local databases as well and a supervisor be required to indicate on the checklist that this step has been completed.

View Audit 40297

Finding 45845 (2022-001)

Significant Deficiency 2022

Area Agency on Aging of Western Michigan, Inc.

MI

Subrecipient Monitoring Reporting Significant Deficiency

Area Agency on Aging of Western Michigan respectfully submits the following corrective action plan for the year ended September 30, 2022. Beene Garter, A Doeren Mayhew Firm 56 Grandville Ave SW Suite 100 Grand Rapids, MI 49503 Audit Period: October 1, 2021 ? September 30, 2022 The finding from th...

Area Agency on Aging of Western Michigan respectfully submits the following corrective action plan for the year ended September 30, 2022. Beene Garter, A Doeren Mayhew Firm 56 Grandville Ave SW Suite 100 Grand Rapids, MI 49503 Audit Period: October 1, 2021 ? September 30, 2022 The finding from the 2022 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING ? FEDERAL AWARD PROGRAM AUDIT Aging Cluster ? Assistance Listing #94.044, #93.045, #93.053 #2022-001 ? Significant Deficiency in Internal Controls over Reporting, and Compliance Finding: Grant and Contract Management; Reporting Recommendations: ? It?s recommended implementation of a documented tracking system for reports according to the deadlines provided by the funding entity. In the event an extension is necessary, that extension should be requested prior to the due date and should be documented. Multiple people should be involved in the reporting process, so that reports can still be filed timely in the event of unexpected absences or turnover in staff. Actions Taken: ? The agency has implemented a procedure within the finance department that will ensure reporting is submitted timely and accurately. A new reporting spreadsheet has been developed to improve effectiveness of this process and a deadline tracking system is now being utilized. If there are any questions regarding this plan, please call Kendrick Heinlein at 616.456.5664. Sincerely, Kendrick Heinlein Chief Executive Officer Area Agency on Aging of Western Michigan

View Audit 40325

Finding 45840 (2022-001)

Significant Deficiency 2022

Village Cooperative of Longmont

CO

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 39637

Finding 45831 (2022-002)

Significant Deficiency 2022

Network Housing '91, INC

OH

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Network Housing ?91, Inc. 12/31/2022 Corrective Action Plan Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instit...

Network Housing ?91, Inc. 12/31/2022 Corrective Action Plan Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 41634

Finding 45826 (2022-002)

Significant Deficiency 2022

Network Housing '94 Sixth Street, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 41633

Finding 45823 (2022-003)

Significant Deficiency 2022

Project Safeguard

CO

Eligibility Subrecipient Monitoring Allowable Costs / Cost Principles

Planned Corrective Action: Once Project Safeguard realized that the organization didn?t have a copy of the file from the Board of Directors from the Executive Director having been hired in 2013, Project Safeguard has rectified the situation by replacing the missing i-9 with an updated i-9 with attes...

Planned Corrective Action: Once Project Safeguard realized that the organization didn?t have a copy of the file from the Board of Directors from the Executive Director having been hired in 2013, Project Safeguard has rectified the situation by replacing the missing i-9 with an updated i-9 with attestation in accordance to guidance from UCIS . All I-9s are completed and maintained in a separate file as soon as employment begins and E-verify is completed within three days of employment as stated in the Project Safeguard policies. Name of Contact Person: BethAnne O?keefe, Finance Director Anticipated completion date: This was completed and the updated I-9 with attestation as soon as the I-9 documents were requested on 03/08/2023.

View Audit 41506

Finding 45822 (2022-004)

Significant Deficiency 2022

Project Safeguard

CO

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Planned Corrective Action: The Organization has hired a full-time Finance Director who will monitor these matters more closely than under the previous structure. The Organization will also review the current controls to ensure a more robust review of quarterly reimbursements are performed and will d...

Planned Corrective Action: The Organization has hired a full-time Finance Director who will monitor these matters more closely than under the previous structure. The Organization will also review the current controls to ensure a more robust review of quarterly reimbursements are performed and will document any variances from the allowed wages in the grant agreement, and what is being submitted for reimbursement. The organization will review policies and implement an action plan based on the availability of limited staff. Name of Contact Person: BethAnne O?keefe, Finance Director Anticipated completion date: 06/01/2023

View Audit 41506

Finding 45821 (2022-005)

Significant Deficiency 2022

Project Safeguard

CO

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Planned Corrective Action: The Organization has hired a full-time Finance Director who will monitor these matters more closely than under the previous structure. The Organization will also review the current controls to ensure a more robust review of quarterly reimbursements are performed The organi...

Planned Corrective Action: The Organization has hired a full-time Finance Director who will monitor these matters more closely than under the previous structure. The Organization will also review the current controls to ensure a more robust review of quarterly reimbursements are performed The organization will review policies and implement an action plan based on the availability of limited staff. Name of Contact Person: BethAnne O?keefe, Finance Director Anticipated completion date: 06/01/2023

View Audit 41506 Questioned Costs: $1

Finding 45771 (2022-005)

Significant Deficiency 2022

Fargo Housing and Redevelopment Authority

ND

HUD Housing Programs Significant Deficiency

Contact Person Tom Keller, Executive Director, Jill Liebelt, CFO, & Chris Brungardt, CEO Corrective Action Plan The Authority will have a checklist on annual certifications to ensure all appropriate documents are included in the file. Planned Completion Date for CAP December 31, 2023

View Audit 40655

Finding 45770 (2022-004)

Significant Deficiency 2022

Fargo Housing and Redevelopment Authority

ND

HUD Housing Programs Significant Deficiency

Contact Person Tom Keller, Executive Director, Jill Liebelt, CFO, & Chris Brungardt, CEO Corrective Action Plan The Authority has reviewed and implemented quality control re-inspections to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2023

View Audit 40655

Finding 45749 (2022-002)

Significant Deficiency 2022

Doane University

NE

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-002 Federal Awards Findings and Questioned Costs Condition The change in status for three of twenty-five students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. The change in status infor...

Finding 2022-002 Federal Awards Findings and Questioned Costs Condition The change in status for three of twenty-five students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. The change in status information for five of twenty-five students tested did not agree between the campus level and program level enrollment detail. The date for the change in status for eleven of twenty-five students tested did not agree to the University?s records. The total number of students impacted is thirteen due to students being included in multiple categories as noted above. Corrective Action Plan Doane University staff is changing our process for enrollment reporting. Auditors have provided a copy of the NSLDS Enrollment Reporting Guide which staff will refer to for specific guidance in case questions arise. Errors noted in the Single Audit for the period 7/1/2021-6/30/2022 will be adjusted to reflect data noted in the schedule relative to this finding. Name(s) of Contact Person(s) Responsible for Corrective Action: Denise Ellis, Registrar, Doane University. Anticipated Completion Date: April 30, 2023 CFO February 27, 2023

View Audit 39674

Finding 45740 (2022-004)

Significant Deficiency 2022

Doane University

NE

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Finding 2022-004 Condition The University?s 2021 single audit reporting package was not submitted within the required timeframe. Corrective Action Plan Corrective Action Planned: Doane University is aware of the timeline required for single audit reporting package submission and will work closely wi...

Finding 2022-004 Condition The University?s 2021 single audit reporting package was not submitted within the required timeframe. Corrective Action Plan Corrective Action Planned: Doane University is aware of the timeline required for single audit reporting package submission and will work closely with the auditor to ensure that all documentation is submitted within the required timeframe. Doane University transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process. Name(s) of Contact Person(s) Responsible for Corrective Action: Julie Heyen, Controller Anticipated Completion Date: March 31, 2023 CFO February 27, 2023

View Audit 39674

Finding 45739 (2022-003)

Significant Deficiency 2022

Doane University

NE

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-003 Condition Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer?s internal control report for th...

Finding 2022-003 Condition Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer?s internal control report for the Perkins Loan Program was not reviewed. Corrective Action Plan Corrective Action Planned: In the fiscal year starting July 1, Doane University has implemented or changed processes to ensure management review and documentation of the review is saved. Name(s) of Contact Person(s) Responsible for Corrective Action: Julie Heyen, Controller Anticipated Completion Date: September 30, 2022 CFO February 27, 2023

View Audit 39674

Finding 45717 (2022-003)

Significant Deficiency 2022

Blue Rivers Area Agency on Aging

NE

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

Finding 2022-003 Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Agency has completed time studies for personnel who are allocated across multiple programs and will review documentation to ensure the time study data is applied consistent...

Finding 2022-003 Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Agency has completed time studies for personnel who are allocated across multiple programs and will review documentation to ensure the time study data is applied consistently or updated when necessary to support the allocation. Documentation will be maintained to support the allocation methods. Anticipated Completion Date: June 30, 2023 Responsible Parties: The Agency?s Management and staff.

View Audit 40668

Corrective Action Plans

Filters