Corrective Action Plans

Finding 36239 (2022-001)

Significant Deficiency 2022

NC

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

Corrective Action Plan For the Fiscal Year Ended June 30, 2022 Buncombe County respectfully submits the following corrective action plan for the year ended June 30, 202?. Audit period: July 1, 2021 thr...

Corrective Action Plan For the Fiscal Year Ended June 30, 2022 Buncombe County respectfully submits the following corrective action plan for the year ended June 30, 202?. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Awards Programs Audit 2022-001 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) The auditors recommend that the County implement a process to formally document the suspension and debarment process for vendors. There is no disagreement with the audit finding. County staff has created a system for capturing and saving suspension and debarment verification. Person responsible for corrective action: Donald P. Warn, Finance Director Completion date: The County will implement this process immediately.

View Audit 35621

Finding 36194 (2022-008)

Significant Deficiency 2022

Great Expectations Housing Corporation

CA

Special Tests & Provisions Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management has arranged for transfers to be done on the 25th of every month manner and has put in place controls to ensure such transfers are done every month as required.

View Audit 34377

Finding 36193 (2022-007)

Significant Deficiency 2022

Great Expectations Housing Corporation

CA

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

View Audit 34377

Finding 36192 (2022-006)

Significant Deficiency 2022

Great Expectations Housing Corporation

CA

HUD Housing Programs Eligibility Reporting

Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.

View Audit 34377

Finding 36165 (2022-002)

Significant Deficiency 2022

Choices Coordinated Care Solutions, Inc.

IN

Allowable Costs / Cost Principles Reporting Significant Deficiency

2022-002 ? Significant deficiency related to Provider Relief Fund (PRF) reporting to the U.S. Department of Health and Human Services (HHS) for CFDA #93.498. Recommendation ? The auditors recommend management prepare and retain alternative support for actual direct expenditures incurred to prepare,...

2022-002 ? Significant deficiency related to Provider Relief Fund (PRF) reporting to the U.S. Department of Health and Human Services (HHS) for CFDA #93.498. Recommendation ? The auditors recommend management prepare and retain alternative support for actual direct expenditures incurred to prepare, prevent, or respond to the COVID-19 pandemic as well as lost revenues incurred based on terms established by HHS and Uniform Guidance. This alternative support may need to be provided to HHS or contracted representative if a subsequent compliance review were to be required. Planned Corrective Action ? Choices concurs with audit finding 2022-002. Choices is preparing alternative support for actual direct expenditures incurred to prepare, prevent, or respond to the COVID-19 pandemic as well as lost revenues incurred based on terms established by HHS and Uniform Guidance. From alternative support prepared, Choices believes they can support the award with lost revenues that will be reported during the period four submission.

View Audit 28336

Finding 36031 (2022-001)

Significant Deficiency 2022

Art Center College of Design

CA

Questioned Costs Eligibility Significant Deficiency

CORRECTIVE ACTION PLAN To Whom It May Concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2021-22 Award Year. Audit Finding 2022-001: Student received an incorrect amount of Pell award and was over awarded by $200. The amount was re...

CORRECTIVE ACTION PLAN To Whom It May Concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2021-22 Award Year. Audit Finding 2022-001: Student received an incorrect amount of Pell award and was over awarded by $200. The amount was returned to the U.S. Department of Education in July 2022. Corrective Action Plan: This was an unusual case where a third disbursement was added manually late in the year due to a Professional Judgement appeal. In order to avoid an over-award in the future, the Financial Aid Office will implement the following: - The Financial Aid Office will request training from our Ellucian consultant on how best to add unusual disbursements. - Otherwise, staff should consistently use the Pell auto-package functionality within the Colleague system. - If a disbursement must be added manually due to a functionality error, the award change must be reviewed by a senior staff member. - The grant amounts will be audited at the end of the year. The contact person responsible for the corrective action is Cheryl Gillies, Executive Director, Financial Aid. The corrective action has been implemented as of July 31, 2022. Please let me know if you have any additional questions. Sincerely, Cheryl Gillies Executive Director, Financial Aid ArtCenter 1700 Lida St. Pasadena, CA 91103 626.396.2204

View Audit 38006 Questioned Costs: $1

Finding 35997 (2022-002)

Significant Deficiency 2022

Cambridge College

MA

Student Financial Aid Special Tests & Provisions Reporting

Contact person(s) responsible for corrective action - Amy Cavelier and Robert Wagstaff, Registrar?s Office Anticipated completion date ? August 31, 2023 Corrective Action The Registrar?s office will ensure proper controls and processes are in place to ensure program-level effective date information...

Contact person(s) responsible for corrective action - Amy Cavelier and Robert Wagstaff, Registrar?s Office Anticipated completion date ? August 31, 2023 Corrective Action The Registrar?s office will ensure proper controls and processes are in place to ensure program-level effective date information is properly and timely submitted to the NSLDS. Timeframe: June through August 2023 Responsible Parties: Amy Cavelier and Robert Wagstaff Goal: Registrar management and staff are working with the College?s Student Information Systems and IT departments to verify when and how the conflicting program-level effective dates were entered. At this point, we believe that the data originating from Jenzabar is correct. Discrepancies were created during the NSC error cleaning process, and data including those discrepancies were reported to the NSC and subsequently the NSLDS. Registrar?s Office management and staff are working with the NSLDS to obtain final student data reports which will be compared to the monthly student data files originally submitted to the NSC, prior to error correction, to identify the discrepancies and the cause of the data errors. The College is transitioning the enrollment reporting responsibility to another member of the Registrar?s Office. This transition will include formal training on the Jenzabar student information system, with a particular focus on NSLDS data reporting, as well as the NSC and NSLDS data submission processes. Our first Jenzabar training sessions have been scheduled for June 30 and July 7, 2023.

View Audit 33821

Finding 35988 (2022-004)

Significant Deficiency 2022

University of Maine System

ME

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

Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. University of Maine at Fort Ken...

Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. University of Maine at Fort Kent (UMFK) Condition: Two quarterly student reports tested were missing a required disclosure item. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: UMFK has amended all quarterly reports (9/30/2021, 12/31/2021, and 3/31/2022) to include the missing required disclosure item related to eligible students. Supporting worksheets have been updated to include all relevant disclosure items and reported data is verified using queries from both the financial and student information systems to ensure report accuracy and completeness. A review process has been implemented whereby the Financial Analyst signs off on preparation and the Chief Business Officer performs a final review and approval prior to submission. Name(s) of the contact person(s) responsible for corrective action: Megan Desjardins, Financial Analyst for the University of Maine at Fort Kent Pamela Ashby, Chief Business Officer for the University of Maine at Fort Kent Planned completion date for corrective action plan: Completed March 3, 2023 University of Maine at Farmington (UMF) Condition: One annual report tested where the supporting documentation did not agree to what was included in the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We realized the error during the next quarterly report cycle and corrected our internal data sheets, but the federal reporting portal was not open for corrections. Now that the federal reporting portal has reopened, we are in the process of correcting the 2021 annual report. In response to this finding, we have incorporated a verification of data in the spreadsheets used to prepare the annual report and now require a final review by the Chief Business Officer or his or her designee prior to submission. Name(s) of the contact person(s) responsible for corrective action: Christine Wilson, Vice President for Student Affairs and Enrollment Management at the University of Maine at Farmington Planned completion date for corrective action plan: March 31, 2023 University of Maine at Presque Isle (UMPI) Condition: One quarterly institutional report was not published timely. Two quarterly student reports tested where the supporting documentation did not agree to what was included in the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As a result of a retirement in June 2022, we implemented additional internal controls for the timely compiling and review of required HEERF quarterly reports. The quarterly reports are now compiled by two staff members, and then reviewed and signed off by the Director of Financial Aid and the Controller?s Office the week prior to each deadline for the posting of the report to the institution?s website. As of July 1, 2022, with the updated quarterly report template and requirements from the Department of Education, we implemented a new, standardized process for gathering the appropriate student data for the reports, and new processes for documenting and retaining the data used in the reports. The reports in question were completed prior to this new process and amendments correcting the report information were made on September 6, 2022, and subsequently posted to the institution?s website. Name(s) of the contact person(s) responsible for corrective action: Connie Smith, Director of Financial Aid for the University of Maine at Presque Isle Planned completion date for corrective action plan: Completed September 6, 2022 University of Maine (UM) Condition: Two quarterly student reports tested where the supporting documentation did not agree to what was included in the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of July 1, 2022, with the updated quarterly report template and requirements from the Department of Education, we implemented a new, standardized process for gathering the appropriate student data for the reports, and new processes for documenting and retaining the data used in the reports. The reports in question were completed prior to this new process and amendments correcting the report information were made on January 27, 2023 and subsequently posted to the institution?s website. Name(s) of the contact person(s) responsible for corrective action: Connie Smith, Director of Financial Aid for the University of Maine Planned completion date for corrective action plan: Completed January 27, 2023

View Audit 36516

Finding 35975 (2022-003)

Significant Deficiency 2022

University of Maine System

ME

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and all errors are corrected within the appropriate timeframe as require...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and all errors are corrected within the appropriate timeframe as required by regulations. University of Maine at Fort Kent (UMFK) Condition: During our testing of 40 students, we noted five students at the University of Maine at Fort Kent (UMFK) whose campus enrollment date was not timely reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar responsible for reporting campus enrollment during the year under audit left the position on August 15, 2022. The errors noted during the audit have been discussed with both the Interim Registrar and new Registrar to ensure understanding of and compliance with enrollment reporting requirements. In response to this finding, the new Registrar has worked very closely with the National Student Clearinghouse (NSC) to correct and update the required reporting dates through the next several terms. They have confirmed all dates in their calendar. The Director of Financial Aid now also receives reporting email notifications from the NSC as an internal control process for ensuring that reporting is occurring in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Sara Best, Registrar for the University of Maine at Fort Kent Planned completion date for corrective action plan: Completed September 2022 University of Maine at Farmington (UMF) Condition: During our testing of 40 students, we noted for one student at the University of Maine at Farmington (UMF), the enrollment effective date did not match the enrollment effective date per UMF?s records. In addition, for one student, the program enrollment effective date did not match the program enrollment effective date per UMF?s records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediate corrections to the reported dates were made upon notification of the finding. The Assistant Registrar runs the ?Student Clearinghouse File? report in its student system, MaineStreet, that transmits enrollment information to the National Student Clearinghouse (NSC). This reports both the enrollment effective date and the program enrollment effective date. In December 2021 the NSC implemented a new warning code series (1801 ? 1806) that kicks back any inconsistencies with the two dates as reported. To prevent similar errors in the future, a process has been implemented whereby the Assistant Registrar reviews these warnings and makes required corrections. UMF was previously sending a Degree Verify Report, which is a report run in MaineStreet, to the NSC three times a year for May graduates, August graduates and December graduates. We have changed our reporting timeline for graduates and are now sending the Degree Verify Report monthly to pick up any students who get cleared for graduation late. The Assistant Registrar who is responsible for reporting to the NSC is participating in the regular webinars provided by the NSC, to address reporting issues. Person responsible for corrective action: Lisa Beane, Assistant Registrar for the University of Maine at Farmington Planned completion date for corrective action plan: Completed July 25, 2022 University of Maine at Presque Isle (UMPI) Condition: During our testing of 40 students, we noted for two students at the University of Maine at Presque Isle (UMPI), the program enrollment effective date did not match the program enrollment effective date per the University?s records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar responsible for reporting campus enrollment during the year under audit left the position in July 2022. The errors noted during the audit have been discussed with both the Interim Registrar and new Registrar to ensure understanding of and compliance with reporting requirements. The new Registrar has updated policies and procedures regarding the reporting process and all reporting dates are confirmed in their calendar. The Director of Financial Aid now also receives reporting email notifications from the National Student Clearinghouse (NSC) as an internal control process for ensuring that reporting is occurring in a timely manner. In addition, the student records team at UMPI have received additional guidance and training from the NSC. Name(s) of the contact person(s) responsible for corrective action: Lisa Smith, Registrar for the University of Maine at Presque Isle Planned completion date for corrective action plan: Completed August 2022

View Audit 36516

Finding 35974 (2022-002)

Significant Deficiency 2022

University of Maine System

ME

Student Financial Aid HUD Housing Programs Reporting

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. University of Maine at Presque Isle (UMPI...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. University of Maine at Presque Isle (UMPI) Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the May 2022 retirement of the staff member responsible for this task, we implemented a weekly process to ensure timely reporting to COD, as well as timely resolutions to any issues encountered in sending these files. We also trained additional personnel to send these files and identify/resolve issues in the files and to have a documented internal control process to track the sending, receipt and error resolution process of COD files. Name(s) of the contact person(s) responsible for corrective action: Connie Smith, Director of Financial Aid for the University of Maine at Presque Isle Planned completion date for corrective action plan: July 1, 2022 - We implemented the new weekly process as described above to ensure files are sent and issues are resolved in a timely manner. March 1, 2023 - All staff responsible for this new process have been trained to send and review these files.

View Audit 36516

Finding 35957 (2022-003)

Significant Deficiency 2022

Southern California University of Health Sciences

CA

Student Financial Aid Eligibility Significant Deficiency

Upon discovery of the over award, funds were returned for the student immediately. Moving forward, the Financial Aid team will implement a review process at the beginning of each term that will identify students nearing aggregate loan limits to ensure students are not over awarded.

View Audit 32937

Finding 35952 (2022-004)

Significant Deficiency 2022

Southern California University of Health Sciences

CA

Student Financial Aid Reporting Significant Deficiency

Both the Financial Aid team and Student Accounts team have developed a weekly disbursement and posting schedule. A cut off time for processing will be implemented to ensure both dates are aligned and to accommodate any file response import delays.

View Audit 32937

Finding 35951 (2022-002)

Significant Deficiency 2022

Southern California University of Health Sciences

CA

Student Financial Aid Reporting Significant Deficiency

We recommend the University review its reporting procedures to ensure that roster file submissions are reported timely to NSLDS as required by regulations.

View Audit 32937

Finding 35950 (2022-001)

Significant Deficiency 2022

Southern California University of Health Sciences

CA

Student Financial Aid Reporting Significant Deficiency

The University contracted with National Student Clearinghouse (NSC). In the prior year, we identified a data exchange issue between our institution and NSC. We have now resolved that issue.

View Audit 32937

Finding 35946 (2022-002)

Significant Deficiency 2022

Rva Financial Federal Credit Union

VA

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF THE TREASURY 2022-002 COVID-19 ? Community Development Financial Institutions Rapid Response Program (CDFI RRP) ? Assistance Listing No. 21.024 Recommendation: We recommend management monitor reporting requirements and implement internal control p...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF THE TREASURY 2022-002 COVID-19 ? Community Development Financial Institutions Rapid Response Program (CDFI RRP) ? Assistance Listing No. 21.024 Recommendation: We recommend management monitor reporting requirements and implement internal control procedures to ensure reporting due dates are followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will monitor the due dates to ensure there are no late filings. If the Department of the Treasury has questions regarding this plan, please call Cindy Lindsey at 804-359- 8754, ext. 3172.

View Audit 28030

Finding 35935 (2022-004)

Significant Deficiency 2022

Stark County Housing Authority

ND

HUD Housing Programs Eligibility Significant Deficiency

2022-001 Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Housing Authority has reorganized roles and responsibilities to ensure that all reporting is accurate and all tenant files are correctly maintained. The Compliance Officer and Director of Finance have received trainin...

2022-001 Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Housing Authority has reorganized roles and responsibilities to ensure that all reporting is accurate and all tenant files are correctly maintained. The Compliance Officer and Director of Finance have received training and certification in Rural Development and Multifamily Compliance and handle all tenant files and uploads. Planned Completion Date for CAP Changes were implemented immediately. 2022-002 Contact Person Derek Johnson, Managing Agent Correction Action Plan No action planned on the finding. The Authority and board feel that the additional costs to the Authority would not be significantly beneficial. The Authority does mitigate this situation through the review of the draft financial statements and accompanying notes to the financial statements. Planned Completion Date for CAP None. See above. 2022-003 Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority?s management and Board of Commissioners will review proposed audit entries and approve them. Any common adjustments, such as those identified in the current year, not likely to be recurring, will be reviewed and approved by appropriate Authority personnel. The Director of Finance drafts the journal entries, which are reviewed and approved by the Executive Director. Planned Completion Date for CAP Immediately 2022-004 Contact Person Derek Johnson, Managing Agent Correction Action Plan The Authority has hired a Deputy Director who completes quality control audits on all tenant files periodically. The Deputy Director holds monthly meetings with all eligibility staff workers to ensure compliance with policies and procedures. Planned Completion Date for CAP Immediately

View Audit 25514

Finding 35915 (2022-003)

Significant Deficiency 2022

Wellspace Health

CA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

2022-003 Special Test and Provisions ? Sliding Fee Discounts Corrective Action Plan: WellSpace concurs with recommendations to strengthen procedures to ensure discounts for sliding fee is applied consistently and accurately. Immediately, WellSpace will conduct monthly application audits. An audit of...

2022-003 Special Test and Provisions ? Sliding Fee Discounts Corrective Action Plan: WellSpace concurs with recommendations to strengthen procedures to ensure discounts for sliding fee is applied consistently and accurately. Immediately, WellSpace will conduct monthly application audits. An audit of 25 sliding fee application forms completed in the month prior will be examined for accuracy, along with their supporting data. All information from these applications will be cross-verified in NextGen. The results from the sliding fee monthly audits will be monitored and reported quarterly at the Quality Assurance and Quality Improvement meetings. Furthermore, WellSpace will continue the practice of conducting skills assessments at the start of the year and once more in July. These assessments are crucial as they help pinpoint staff members who might benefit from refresher training. Moreover, a meeting has been scheduled to finalize the days and times for virtual sliding fee application training. This training, aimed at all staff who handle a sliding fee form, will be spread out over four weeks, with one session per week lasting an hour. Additionally, WellSpace will introduce a sliding fee training video to the new employee orientation. After completing their NextGen training, staff will receive this training video via email. Furthermore, this video will also be sent to all health center leadership to be utilized at the health center level. Estimated completion date: July 31, 2024 Contact person: Shannon Potter, Deputy Chief of Business Service

View Audit 37996 Questioned Costs: $1

Finding 35914 (2022-005)

Significant Deficiency 2022

Board of Education of the City of Peoria

IL

Questioned Costs Equipment & Real Property Management Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: The District?s Fine Arts and Finance Departments will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.

View Audit 33950 Questioned Costs: $1

Finding 35913 (2022-003)

Significant Deficiency 2022

Board of Education of the City of Peoria

IL

Questioned Costs Internal Control / Segregation of Duties Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Sky...

Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.

View Audit 33950 Questioned Costs: $1

Finding 35912 (2022-004)

Significant Deficiency 2022

Board of Education of the City of Peoria

IL

Questioned Costs Internal Control / Segregation of Duties Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Sky...

Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.

View Audit 33950 Questioned Costs: $1

Finding 35903 (2022-003)

Significant Deficiency 2022

Lyon College

AR

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

Finding 2022-003: Policies and Procedures Related to Packaging Student Financial Aid ? SFA Cluster (significant deficiency) Corrective Action: Lyon College has two employees in the Financial Aid office. We do have a process in place to review the packaging of new student aid (FTFT and TXFR), tho...

Finding 2022-003: Policies and Procedures Related to Packaging Student Financial Aid ? SFA Cluster (significant deficiency) Corrective Action: Lyon College has two employees in the Financial Aid office. We do have a process in place to review the packaging of new student aid (FTFT and TXFR), though it is very manual, and requires both FA employees to be involved (in order to separate duties). It is still not foolproof. Our current software will not prevent us from overpackaging subsidized loans in our manual packaging process, but we can run a report to check and see if the field marked `Awards to Report as Need-Based? is greater than the field marked `Original Need?. If any are found, we can make the necessary adjustment. In the packaging of returning students ? the larger group of students - we do not have a review process in place. We will review to see if we can find a practical way, with our current limited personnel, to implement a review process for returning student award packages. The overpackaged student was simply a human keystroke error. Sub (remaining need) was calculated to be $4,484 and we input $4,884, a transposition. This was a returning student who likely did not get reviewed, and we also failed to pick it up in the process described below, comparing original need to awards marked as need. Our current software will not prevent us from overpackaging subsidized loans in our manual packaging process, but we can run a report to check and see if the field marked `Awards to Report as Need-Based? is greater than the field marked `Original Need?. If any are found, we can make the necessary adjustment. The other student was underpackaged with subsidized loans. In this case, the student was packaged on 7/15 based off of the only FAFSA we had available at that time, received on 6/29. On that FAFSA, the student had an EFC of $28,180, and no need. Therefore, all loans ($7,500) were packaged as unsubsidized. A PLUS loan denial came in the next day and the additional $5,000 was also packaged as unsubsidized. On 8/4, a revised FAFSA came in showing an EFC of $5,119. No adjustment was made to reclassify part of the loans as subsidized based on the `need? shown on the revised FAFSA. The Financial Aid Office believes that running the comparison report mentioned above on a regular basis will help us to find over-packaged need-based loans that we either made a mistake on during our initial packaging process, or due to a revised FAFSA that created additional need. Proposed Completion Date: The FAO will begin running the `Original Need vs. Aid Packaged As Need? Report on a monthly basis, and most importantly, in August immediately before aid is originated and disbursed.

View Audit 38070

Finding 35902 (2022-002)

Significant Deficiency 2022

Lyon College

AR

Student Financial Aid Reporting Significant Deficiency

Finding 2022-002: Policies and Procedures Related to Withdrawals ? SFA Cluster (significant deficiency) Corrective Action: The ?Timely Reporting? issue resulted from a misunderstanding in the Registrar?s Office regarding the requirements of what had to be reported and by when. We have discussed t...

Finding 2022-002: Policies and Procedures Related to Withdrawals ? SFA Cluster (significant deficiency) Corrective Action: The ?Timely Reporting? issue resulted from a misunderstanding in the Registrar?s Office regarding the requirements of what had to be reported and by when. We have discussed this issue with that office?s personnel and established procedures designed to prevent it from happening in the future. The ?Funds Not Returned Timely? reflects continued improvements resulting from policies already established to enhance compliance with attendance reporting and tracking of those reports by the Registrar and Financial Aid Offices. The College will continue to reinforce compliance with the attendance monitoring and reporting policy, as well as refine procedures for active monitoring of those reports by these two offices. In particular, the process of evaluating whether students who are on the two-week absence report in any one class are in fact at risk of falling out of enrollment status overall. Proposed Completion Date: June 30, 2023

View Audit 38070

Finding 35848 (2022-001)

Significant Deficiency 2022

Infinity Health

IA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.329 § 200.334

United States Department of Health and Human Services Infinity Health respectfully submits the following corrective action plan for the year ended November 30, 2022. Audit period: December 1, 2021 ? November 30, 2022 The findings from the schedule of findings and questioned costs are discussed be...

United States Department of Health and Human Services Infinity Health respectfully submits the following corrective action plan for the year ended November 30, 2022. Audit period: December 1, 2021 ? November 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 None FINDINGS?FEDERAL AWARD PROGRAMS AUDITS United States Department of Health and Human Services 2022-001 Reporting ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend that multiple members of management be involved in the preparation and review process of the UDS report, and that supporting documentation, which agrees to the amounts in the report, be saved in a manner which allows for easy access and recovery if needed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We believe the inability to provide sufficient supporting documentation for the 2021 UDS report to be an anomaly due to the extenuating circumstance of a flood that closed Infinity Health?s main administrative building during the preparation of the 2021 UDS report. The preparation of the 2022 UDS report was completed by the CEO, CFO, COO and Director of Quality and Efficiency. All supporting documentation has been reviewed and saved on a network drive that allows for easy access, recovery and back up retrieval if necessary. Name(s) of the contact person(s) responsible for corrective action: Samantha Cannon, CEO, and Michelle Leonard, CFO. Planned completion date for corrective action plan: 4/26/2023

View Audit 32559

Finding 35839 (2022-003)

Significant Deficiency 2022

Sioux Center Health

IA

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

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA # 10.766 Finding Summary: The Health Center?s FY2023 operating budget and prior year audited financial statements were not submitted to USDA within the submission timeframe. Res...

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA # 10.766 Finding Summary: The Health Center?s FY2023 operating budget and prior year audited financial statements were not submitted to USDA within the submission timeframe. Responsible Individuals: Crystal Richter, Chief Financial Officer Corrective Action Plan: Once the operating budget is approved by the Board of Directors at the June quarterly meeting, the approved budget will be submitted to USDA in a timely manner. Audited financial statements will be submitted to USDA in a timely manner after the audit is presented to the Board of Directors. Anticipated Completion Date: June 2023

View Audit 32272

Finding 35834 (2022-007)

Significant Deficiency 2022

Mineral County School District

NV

Reporting Subrecipient Monitoring Significant Deficiency

Following is Mineral County School District?s Plan of Corrective Action for Fiscal Year 2022 referring to the audit findings under the Uniform Guidance. In reviewing the finding from the financial audit on page 121, the following corrective actions will be monitored for compliance. The District Su...

Following is Mineral County School District?s Plan of Corrective Action for Fiscal Year 2022 referring to the audit findings under the Uniform Guidance. In reviewing the finding from the financial audit on page 121, the following corrective actions will be monitored for compliance. The District Superintendent is responsible for the corrective actions. 2022-007 Federal Financial Reporting Management recognizes that there is an inherent and elevated risk associated with vacancies in key positions and inexperienced key personnel in certain positions. At present, all key positions are filled, and personnel are fully participating in NDE sponsored projects including program compliance monitoring, technical assistance support and evaluation studies as required. Two of the District?s Top Priorities are recruiting, retaining, and training (including cross-training in basic duties) essential personnel and updating policies, procedures and ARs to ensure internal controls and fiscal responsibility.

View Audit 36991

Corrective Action Plans

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