Corrective Action Plans

Finding 43633 (2022-002)

Significant Deficiency 2022

OR

HUD Housing Programs Special Tests & Provisions Cash Management

Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare b. Nathan Smith, Controller/Pinehurst Management 2. The corrective action planned: a. Implement additional internal co...

Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare b. Nathan Smith, Controller/Pinehurst Management 2. The corrective action planned: a. Implement additional internal controls to ensure surplus cash is deposited to residual receipts within 60 days of year end as required by HUD and that replacement reserves are funded as required. i. The $5,830 that was due from 2020 was deposited to proper account on 2/22/2023. ii. Deposit $400 to the replacement reserve to cure the underfunding of the reserve as of 06/30/2022. iii. Reserve balances will be reviewed by staff account each month and the year end balances will be verified by the Accounting Manager or Controller. 3. The anticipated completion date: a. New processes will be implemented by 03/01/2023. Deposit to residual receipts for missed 2020 deposit and catch-up deposit for $400 to reserve for replacement for FY22 were completed 02/22/2023.

View Audit 47500

Finding 43626 (2022-004)

Significant Deficiency 2022

Jacobson Memorial Hospital Care Center and Subsidiary

ND

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

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance listing #10.766 Finding Summary: One of the Hospital's required reserve accounts was underfunded by approximately $4,500. Responsible Individuals: Scott Brooks, ...

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance listing #10.766 Finding Summary: One of the Hospital's required reserve accounts was underfunded by approximately $4,500. Responsible Individuals: Scott Brooks, CEO and Micaela Meyer, CFO Corrective Action Plan: Proper tracking of all reserve accounts will be put in place in order to make sure they are all properly funded throughout the year. Anticipated Completion Date: 6/30/2023

View Audit 47115

Finding 43624 (2022-003)

Significant Deficiency 2022

Jacobson Memorial Hospital Care Center and Subsidiary

ND

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the co...

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Responsible Individuals: Scott Brooks, CEO and Micaela Meyer, CFO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. We have designated a member of management to review the drafted schedule of expenditures. Anticipated Completion Date: Ongoing

View Audit 47115

Finding 43561 (2022-003)

Significant Deficiency 2022

Montreat College

NC

Questioned Costs Student Financial Aid Eligibility

2022-003 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, 84.038 Grant Period - Year Ended June 30, 2022 ...

2022-003 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, 84.038 Grant Period - Year Ended June 30, 2022 Condition Found During our student file testing we noted four students out of forty were not disbursed the correct Direct Loans award. Based on the student?s enrollment status and need, the College over awarded Direct Loans to the students by $2,993. We consider this to be a significant deficiency relating to the Eligibility Compliance Requirement. Corrective Action Plan Due to the institutional policy, we have updated our process to check and recalculate all loans for the current semester in the following semester by the census date. Responsible Person for Corrective Action Plan Jeremy Hurse ? Director of Student Financial Services Deborah Beck ? Associate Director of Student Financial Services Implementation Date of Corrective Action Plan 01/16/2023

View Audit 44632 Questioned Costs: $1

Finding 43558 (2022-001)

Significant Deficiency 2022

The Estaugh T/a Medford Leas

NJ

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Finding 2022-001 Condition For the reports tested, the Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. The Company also inadvertently used data from the wrong period when preparing the lost revenue c...

Finding 2022-001 Condition For the reports tested, the Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. The Company also inadvertently used data from the wrong period when preparing the lost revenue calculation. As a result of these adjustments, the lost revenue increased from $970,102 to $1,977,744. Additionally, the reports tested did not contain a documented review and approval of the reports prior to submission. Corrective Action Plan The Company agrees with the finding and will implement procedures to ensure an individual who is responsible for reporting will remain current on compliance requirements and review final reports and the related inputs prior to submission. Specifically, the Company will verify Residential Living (IL) revenues and Amortization Income are included in the lost revenue calculation. Name(s) of Contact Person(s) Responsible for Corrective Action Abby Loftus, Chief Financial Officer Anticipated Completion Date December 31, 2022

View Audit 39059

Finding 43557 (2022-002)

Significant Deficiency 2022

Kuakini Health System

HI

Internal Control / Segregation of Duties Eligibility Reporting

Finding No. 2022-002: Reporting (Significant Deficiency) Action Management implemented procedures for review of the expenses to be reported for infection control. For the fiscal year ended June 30, 2022, a review was conducted but only against the General Ledger report for the reporting period. R...

Finding No. 2022-002: Reporting (Significant Deficiency) Action Management implemented procedures for review of the expenses to be reported for infection control. For the fiscal year ended June 30, 2022, a review was conducted but only against the General Ledger report for the reporting period. Rather than relying solely on the General Ledger report, each invoice listed on the report will be pulled from Accounts Payable and reviewed both by the Controller and CFO to ensure the appropriateness of the expense to be reported on the PRF report prior to submission.

View Audit 38479

Finding 43511 (2022-003)

Significant Deficiency 2022

Northwestern Health Sciences University

MN

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

Federal Perkins Loans ? Assistance Listing No.: 84.038 Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the ...

Federal Perkins Loans ? Assistance Listing No.: 84.038 Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All Perkins funds were audited in FY21 and we acknowledge that there are some files with missing MPNs. All the files have either been purchased from DOE or are currently receiving active payments. If payments do not remain current, we assign these loans to DOE after one year. There is no opportunity to recreate MPNs on these old loans, so no corrective action is possible. Name of the contact person responsible for corrective action: Michelle Hegarty, CFO Planned completion date for corrective action plan: December 2021

View Audit 49665

Finding 43509 (2022-004)

Significant Deficiency 2022

Northwestern Health Sciences University

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend that the University 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 a...

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend that the University 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 Registrar will be taking over all submissions going forward to ensure timely and accurate responses. Name of the contact person responsible for corrective action: Kris Ragozzino, Registrar Planned completion date for corrective action plan: May 1, 2023

View Audit 49665

Finding 43508 (2022-001)

Significant Deficiency 2022

Northwestern Health Sciences University

MN

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit fin...

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We report directly to the National Student Clearing house and rely on their punctuality in forwarding our report to NSLDS. On an institutional level, graduation processes have been modified to include secondary verification of graduate files. Monthly audits are performed to monitor report results. If errors are discovered during the audit, updates will be made to the report prior to sending to the National Student Clearinghouse and the report will be corrected. Lastly, when a new employee accidently makes an error, the staff is re-educated in student drop and withdrawal business rules to prevent further communication lapses regarding student enrollment. Name of the contact person responsible for corrective action: Kris Ragozzino, Registrar Planned completion date for corrective action plan: Already in place.

View Audit 49665

Finding 43465 (2022-001)

Significant Deficiency 2022

Tuba City Unified School District No.15

AZ

Procurement, Suspension & Debarment Special Tests & Provisions Reporting

CORRECTIVE ACTION PLAN - FINDING 2022-001 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Adm...

CORRECTIVE ACTION PLAN - FINDING 2022-001 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number 84.041 Program Title Impact Aid Federal Agency U.S. Department of Education Condition The District did not retain documentation sufficient to determine the Davis-Bacon compliance clause was included in advertised specifications for two construction projects paid with federal Impact Aid funds. Corrective Action Plan The District has implemented a review of all construction bids funded with federal Impact Aid funds to ensure that the bid notifications include a clause that the contractors will have to be in compliance with the Davis-Bacon Act. District Contact Leah Begay, Business Manager Completion Date March 24, 2023

View Audit 45733

Finding 43418 (2022-001)

Significant Deficiency 2022

United Bronx Parents, Inc.

NY

Reporting Significant Deficiency § 200.512

Major Federal Awards Findings Finding 2022-001 ? Reporting Condition: Due to the 30 calendar day requirement, the federal reporting deadline for the Single Audit reporting package was May 28, 2022; however, the Organization did not file their data collection form by that date. Recommendation: We re...

Major Federal Awards Findings Finding 2022-001 ? Reporting Condition: Due to the 30 calendar day requirement, the federal reporting deadline for the Single Audit reporting package was May 28, 2022; however, the Organization did not file their data collection form by that date. Recommendation: We recommend that management implement processes, procedures and related controls to ensure that the data collection form is completed and submitted within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Response: Management will ensure that all information is timely entered into and submitted to, the Federal Audit Clearinghouse on an annual basis.

View Audit 50511

Finding 43413 (2022-001)

Significant Deficiency 2022

Higher Ground Academy

MN

Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.313

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE NONCOMPLIANCE ? U.S. DEPARTMENT OF EDUCATION ? PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 ? EDUCATION STABILIZATION FUND, FEDERAL ALN 84.425 2022-001 Internal Control Over Compliance With Equipment and Real Pr...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE NONCOMPLIANCE ? U.S. DEPARTMENT OF EDUCATION ? PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 ? EDUCATION STABILIZATION FUND, FEDERAL ALN 84.425 2022-001 Internal Control Over Compliance With Equipment and Real Property Management and Reportable Noncompliance Finding Summary 2 CFR ? 200.313 (c)(1) and (d)(1) requires that Higher Ground Academy (the Academy) obtain approval from the federal funding agency or pass-through agency prior to the purchase of equipment with federal funding. The Academy must also maintain property records adequate to identify and track equipment purchased with federal funding, including the federal award under which the equipment was purchased. During our audit, we noted the Academy did not have sufficient controls in place within the Education Stabilization Fund federal program to assure compliance with federal equipment and real property management requirements, resulting in reportable noncompliance. Corrective Action Plan Actions Planned ? This condition and the resulting noncompliance was caused by a misunderstanding of the cost threshold at which federal equipment and real property management compliance requirements must be applied, due to the Academy?s adopted internal capitalization threshold being lower than the federal threshold. The Academy intends to revise its internal capitalization threshold to align with the federal threshold, and to review its other control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures. Official Responsible ? Samuel Yigzaw, Executive Director. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The Academy agrees with this finding. Plan to Monitor ? The Academy?s Executive Director, Samuel Yigzaw, will oversee the implementation of proposed corrective actions and verify that appropriate controls are in place and understood by individuals responsible for federal program oversite at the Academy to ensure future compliance with federal equipment and real property management requirements.

View Audit 41477

Finding 43360 (2022-001)

Significant Deficiency 2022

Indiana Afterschool Network, Inc.

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.334

Views of Responsible Officials and Planned Corrective Actions Each quarter, Indiana Afterschool Network will develop an estimated allocation of each employee?s personnel expense to each source of funding, including federal funds. The estimated allocation will be based on the employee?s work plan for...

Views of Responsible Officials and Planned Corrective Actions Each quarter, Indiana Afterschool Network will develop an estimated allocation of each employee?s personnel expense to each source of funding, including federal funds. The estimated allocation will be based on the employee?s work plan for the upcoming quarter. The estimated allocation will be retained in IAN?s electronic Dropbox files for a period as long as the funding sources? longest document retention requirement. Each pay period, IAN will review the estimated personnel expense allocation to determine whether each employee?s actual time was spent as estimated at the start of the quarter. IAN supervisors will conduct this review for each employee on their team. The supervisors will document the actual grant allocation for each employee on their team, and the documentation will include their approvals. The supervisors will provide these approvals to IAN?s CFO. The CFO will retain the approvals in IAN?s electronic Dropbox files for a period as long as the funding sources? longest document retention requirement. The CEO will be responsible for implementation of this correction. The CFO will oversee the process once implemented. Sincerely, Lakshmi Hasanadka Chief Executive Officer

View Audit 50829

Finding 43349 (2022-002)

Significant Deficiency 2022

Samaritan Medical Center

NY

Significant Deficiency Internal Control / Segregation of Duties

Finding #2022-002 Response: We agree with the finding noted by the auditors. Timing of the submission of the HRSA report and completion of the 2022 audit caused the difference. The 2022 revenue data will be corrected in future period reporting. Responsible Party: Maxine Briggs, CFO Estimated C...

Finding #2022-002 Response: We agree with the finding noted by the auditors. Timing of the submission of the HRSA report and completion of the 2022 audit caused the difference. The 2022 revenue data will be corrected in future period reporting. Responsible Party: Maxine Briggs, CFO Estimated Completion: 12/31/2023

View Audit 45183

Finding 43348 (2022-002)

Material Weakness 2022

Mississippi State Medical Association

MS

Questioned Costs Reporting Internal Control / Segregation of Duties

See Corrective Action Plan for chart/table

View Audit 45182 Questioned Costs: $1

Finding 43335 (2022-002)

Significant Deficiency 2022

Oklahoma Panhandle State University

OK

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

Department of Education Oklahoma Panhandle State University respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are nu...

Department of Education Oklahoma Panhandle State University respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION 2022-002 Higher Education Emergency Relief Fund (HEERF) - Reporting Assistance Listing Number: 84.425 Type of Finding: Compliance, Other Matter Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the University review and update current procedures to ensure HEERF program reporting requirements are completed timely and to ensure review of reports are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has evaluated and updated procedures to ensure documentation of supervisory review and reports are filed timely. Name(s) of the contact person(s) responsible for corrective action: Elizabeth McMurphy, VP of Fiscal Affairs Planned completion date for corrective action plan: December 2022 If the Department of Education has questions regarding this plan, please call Elizabeth McMurphy at 580-349-1566.

View Audit 48774

Finding 43321 (2022-001)

Significant Deficiency 2022

Jewish Foundation for Group Homes, Inc.

MD

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

February 23, 2023 Federal Agency: US Department of Health and Human Services Jewish Foundation for Group Homes, Inc. (d.b.a. Makom) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021, through June 30, 2022 The findings from the...

February 23, 2023 Federal Agency: US Department of Health and Human Services Jewish Foundation for Group Homes, Inc. (d.b.a. Makom) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021, through June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT None FINDINGS?FEDERAL AWARD PROGRAMS AUDIT 2022-001 ? Allowable Costs and Activities Federal Agency: US Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Listing No. 93.498 Award Period: Reporting Period 2 for Funds Received July 1, 2020, to December 31, 2020, used through December 31, 2021 Recommendation: The auditors recommended that management develop and document clear and consistent policies and procedures for determining overnight stipend pay to improve the controls surrounding payments and comply with federal awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. However, Makom has discontinued the policy of paying overnight stipends. Action taken in response to finding: Management will ensure that in the future any such disbursement procedures are supported by clear and consistent policies and procedures to ensure the controls surrounding these special disbursements comply with federal awards. Name of the contact person responsible for corrective action: David Ervin, CEO Planned completion date for corrective action plan: July 1, 2022 If the Health Resources and Service Administration has questions regarding this plan, please call Diane Rubinstein, Chief Financial Officer, at 240-283-6004.

View Audit 44380

Finding 43320 (2022-001)

Significant Deficiency 2022

Delaware County Community College

PA

Reporting Significant Deficiency

U.S. Department of Education: Delaware County Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Herbein + Company, Inc., 2763 Century Boulevard, Reading, PA 19610 Audit Period: Year en...

U.S. Department of Education: Delaware County Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Herbein + Company, Inc., 2763 Century Boulevard, Reading, PA 19610 Audit Period: Year ended June 30, 2022 Contact Person: Dr Patricia Benson, Vice President, Finance & Administration/Treasurer Anticipated Completion Date: March 31, 2023 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Section III - Federal Award Findings and Questioned Costs 2022-001 REPORTING - SIGNIFICANT DEFICIENCY Federal Program COVID-19 - Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ALN 84.425E Award #P425F20035 Condition/Cause The College was not in compliance with a segment of the reporting requirements of Section 18004(a)(1) pertaining to the College?s website for inspection by the public related to HEERF III (ARP) funding. Recommendation The requirements for the reporting under HEERF student aid have evolved over the life of the grant, and it is important to ensure reporting requirements are being met as they change. We recommend the College update their website for the information related to the student portion of HEERF III (ARP) including the disbursement methodology and the number of students who received the funding. Management Response The College?s methods used to determine which students received the emergency financial aid grants and the total number of students who received funding, was documented internally for supporting parties and stakeholders. However, the website was not updated in a timely manner, but has since been modified. If the Department has any questions regarding this plan, you can contact Delaware County Community College at 610-359-5100 or 901 Media Line Road, Media, PA 19063. Respectfully, Dr. Patricia Benson Vice President, Finance & Administration/Treasurer

View Audit 44378

Finding 43302 (2022-006)

Significant Deficiency 2022

YWCA West Central Michigan

MI

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

Finding Number: 2022-006 Condition: For each of the four Crime Victim Assistance grants, thirteen monthly financial status reports (FSR) and eight quarterly work plan reports were not filed within 30 days and 15 days, respectively, of period end, as required by the grant agreements. Planned Corre...

Finding Number: 2022-006 Condition: For each of the four Crime Victim Assistance grants, thirteen monthly financial status reports (FSR) and eight quarterly work plan reports were not filed within 30 days and 15 days, respectively, of period end, as required by the grant agreements. Planned Corrective Action: Management will establish a reporting calendar for review and approval during the onboarding of each grant agreement. Management will periodically review the completeness and accuracy of and adherence to the reporting calendar. After several staffing changes were made, all reports and financial status reports have been submitted timely. A calendar has been created as of August 2022 and being fully utilized. Contact person responsible for corrective action: Kelly Scott, Deputy CEO Anticipated Completion Date: 2/1/2022

View Audit 39808

Finding 43273 (2022-004)

Significant Deficiency 2022

Concordia University, St. Paul

MN

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Higher Education Emergency Relief Fund ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend that the University 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 d...

Higher Education Emergency Relief Fund ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend that the University 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 university?s participation in the Higher Education Emergency Relief Fund program ended in June 2022. During the fiscal year, 21-22, the university reviewed the reports to ensure that they were accurate. If, in the future, the university receives federal funds beyond the ongoing financial aid programs, we will establish a review process related to the public reporting. Name of the contact person responsible for corrective action: Michael Dorner, Vice President for Finance Planned completion date for corrective action plan: June 30, 2022

View Audit 49806

Finding 43252 (2022-005)

Significant Deficiency 2022

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its procedures to ensure that key personnel changes are reported to the Department of Education in the required 10-day timeframe. Explanation of disagreement with audit finding: T...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its procedures to ensure that key personnel changes are reported to the Department of Education in the required 10-day timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSP has made sure that more than the Financial Aid Director has the information to access the E-APP. We also put into place a secondary designated person for SAIG and other portals and process as able. Name of the contact person responsible for corrective action: Amanda McCaughan, SFA Director Planned completion date for corrective action plan: February 2023

View Audit 49806

Finding 43251 (2022-003)

Significant Deficiency 2022

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University 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 wi...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University 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 Registrar's Office has been working with National Student Clearinghouse since September 22, 2022, to review findings on error reports and how to resolve the specific errors. For example, Social Security Number not matching error was instructed to send a card via email and trying to identify a safe way to provide that student information instead of through an unsecured email inbox. We are actively working on the current error report for students who flag as NSLDS errors, even though the NSC data is accurate. NSC has verified that reporting is moving to NSLDS. The Registrar's team will keep all email communication to the NSC Audit team regarding error reporting. Name of the contact person responsible for corrective action: Lynn Lundquist, Registrar Planned completion date for corrective action plan: September 2022

View Audit 49806

Finding 43250 (2022-002)

Significant Deficiency 2022

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

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

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure the students? statuses are accurately and timely 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: Registrar's Office reports enrollment data every 30 days to the National Student Clearinghouse. Registrar's Office individually updates student records to maintain compliance with the 60-day update in NSLDS. The Registrar's Office has been communicating with the National Student Clearinghouse since September of 2022 regarding timelines of NSC to NSLDS updates. NSC has confirmed that updated information has been reported in time. Registrar's Office has sought specific information regarding audit findings as reported information to NSC is within the timeline. Registrar Team has been reviewing Program and Campus Level information since September of 2022 as regulations had been newly modified. Name of the contact person responsible for corrective action: Lynn Lundquist, Registrar Planned completion date for corrective action plan: April 2023

View Audit 49806

Finding 43214 (2022-001)

Significant Deficiency 2022

Community Mental Health Partnership of Southeast Michigan

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.332

FY 2022 CMHPSM Single Audit Findings Response Finding 2022-001: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Treatment and Access Management) Condition:...

FY 2022 CMHPSM Single Audit Findings Response Finding 2022-001: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Treatment and Access Management) Condition: During testing of contracts with subrecipients it was noted that these contracts did not include portions of required disclosures. Corrective Action: CMHPSM will revise all contracts that disburse Block Grant Funds so that they include that the recipient is a subrecipient and include the grant number. Matt Berg and CJ Witherow are responsible for implementing this change. The change to be complete by August 31, 2023.

View Audit 44644

Finding 43213 (2022-002)

Significant Deficiency 2022

Community Mental Health Partnership of Southeast Michigan

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.309

Finding 2022-002: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (ARPA Prevention) Criteria: As detailed by 2 CFR 200.309, ?A non-Federal entity may charge to the Feder...

Finding 2022-002: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (ARPA Prevention) Criteria: As detailed by 2 CFR 200.309, ?A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.?. Condition: During testing it was noted that $112,581 of costs that were allowable under ARPA Treatment were incorrectly allocated from ARPA Treatment to ARPA Prevention. Corrective Action: All finance staff responsible for any allocation of grant funding have undergone additional training or reading on how to allocate grants. The was completed by April 30, 2023.

View Audit 44644 Questioned Costs: $1

Corrective Action Plans

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