Corrective Action Plans

Finding 32789 (2022-002)

Significant Deficiency 2022

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self...

Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self- Monitoring Blood Pressure program was behind. The Center was using software to track the progress of our patients. In order to obtain the data required to report the progress, our pharmacist and nurse needed to work with the outside vendor to retrieve the data. This caused a delay because the Center wanted to ensure the accuracy of the data they were reporting. Once the data was retrieved and we were assured of the data, the report was sent to HRSA. The Center now reviews the HRSA electronic Handbook on a weekly basis to assure that all reports that are due that month are responded to in a timely manner. This process will continue moving forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Pharmacist and Deborah Hartranft. Anticipated Completion Date: The issue was resolved in July 2023

View Audit 28375

Finding 32787 (2022-001)

Significant Deficiency 2022

Florida Falun Dafa Association, Inc.

FL

Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.328

August 17, 2023 Audit Period: January 1, 2022 ? December 31, 2022 Florida Falun Dafa Association, Inc. respectfully submit the following Corrective Action Plan for the year ending December 31, 2022. The finding from December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. ...

August 17, 2023 Audit Period: January 1, 2022 ? December 31, 2022 Florida Falun Dafa Association, Inc. respectfully submit the following Corrective Action Plan for the year ending December 31, 2022. The finding from December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. 2022-001 ? Finalize Budget Action Item Inaccuracies (Significant Deficiency) Condition: Inaccuracies were noted within each allowable cost category reported on the Expense Report by Applicant, compared to actual expenses Recommendation: The Association should review financial reports prior to submission and ensure that amounts agree to internal financial data, and are in compliance with the grant agreement. Views of Responsible Officials and Planned Corrective Actions: Management of the Association concurs with the audit finding. Subsequent to year end the Association has developed and implemented accounting policies and procedures to obtain the actual amounts in each category, in order to properly report allowable cost categories with actual funds spent.

View Audit 27103

Finding 32786 (2022-002)

Significant Deficiency 2022

Northeastern Oklahoma Agricultural An Mechanical College

OK

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

U.S. Department of Education 2022-002 Federal Program Title: Higher Education Emergency Relief Fund (HEERF) ALN: 84.425F ? HEERF Institutional Portion Recommendation: We recommend the Northeastern Oklahoma A&M implement a formal review process over the HEERF reports. Explanation of disagreement wi...

U.S. Department of Education 2022-002 Federal Program Title: Higher Education Emergency Relief Fund (HEERF) ALN: 84.425F ? HEERF Institutional Portion Recommendation: We recommend the Northeastern Oklahoma A&M implement a formal review process over the HEERF reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Vice President of Fiscal Affairs will document a formal review with a dated signature prior to submitting the report. Name(s) of the contact person(s) responsible for corrective action: David Fisher, dlfisher@neo.edu Planned completion date for corrective action plan: Completed

View Audit 28399

Finding 32785 (2022-004)

Significant Deficiency 2022

Northeastern Oklahoma Agricultural An Mechanical College

OK

Student Financial Aid Reporting Significant Deficiency

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: We recommend that the SFA department work with the campus registrar?s office to develop an alternative process that will enable the student financial aid office to revi...

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: We recommend that the SFA department work with the campus registrar?s office to develop an alternative process that will enable the student financial aid office to review and correct the last dates of attendance and enrollment status prior to being reported to the Clearinghouse. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The student financial aid director will coordinate with the registrar to implement a process by which the student financial aid director can review and edit student enrollment effective dates prior to the data being sent to NSLDS. Name(s) of the contact person(s) responsible for corrective action: David Fisher, dlfisher@neo.edu Planned completion date for corrective action plan: June 30, 2023

View Audit 28399

Finding 32784 (2022-003)

Significant Deficiency 2022

Northeastern Oklahoma Agricultural An Mechanical College

OK

Student Financial Aid Internal Control / Segregation of Duties Significant Deficiency

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: CLA recommends the institution review student activity logs in Canvas when determining an online student?s last date of attendance. Explanation of disagreement with aud...

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: CLA recommends the institution review student activity logs in Canvas when determining an online student?s last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Students in the sample have had their records updated to reflect the correct enrollment effective date in NSLDS. Going forward, professors and the student financial aid department will review online course attendance when determining the last date of attendance for online courses. Name(s) of the contact person(s) responsible for corrective action: David Fisher, dlfisher@neo.edu Planned completion date for corrective action plan: June 30, 2023

View Audit 28399

Finding 32761 (2022-001)

Significant Deficiency 2022

Tougaloo College

MS

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awar...

Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awards for six (6) of twelve (12) students sampled for Return of Title IV (R2T4) did not have funding returned within the required 45-day time frame with total questioned costs of $18,768. ? The College had differences in the following programs which were not reconciled to the general ledger: Program Description Federal Work-Study Federal Direct Student Loans ? FISAP Work-Study totals did not match general ledger totals. Recommendation - We recommend the College implement corrective actions to ensure the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with Federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action - The Office of Financial Aid understands the seriousness of these findings and are implementing appropriate strategies to minimize and/or eliminate further audit findings, including: ? Conduct monthly reconciliations between the Business and Financial Aid Offices reviewed and approved by the Vice President of Finance and Administration. ? Provide specialized Title IV training for the Financial Aid staff through resources and services provided by our auditors, The Wesley Peachtree Group, CPAs to improve and ensure processes align with federal reporting guidelines.

View Audit 24772 Questioned Costs: $1

Finding 32755 (2022-003)

Significant Deficiency 2022

Lemoyne-Owen College

TN

Internal Control / Segregation of Duties Cash Management Significant Deficiency

Finding 2022-003 ? U.S. Department of Education (USDE), Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) (Significant Deficiency): During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fi...

Finding 2022-003 ? U.S. Department of Education (USDE), Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) (Significant Deficiency): During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fifteen (15) and three (3) calendar days for the Student Aid Portion and Institutional Portion, respectively. However, we noted that all funds were used for allowable expenses for the year ended June 30, 2022. Recommendation: The College should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? The College agrees with the finding. There was considerable confusion surrounding the HEERF guidance for many colleges and universities, and this confusion extended to the drawdown and disbursement requirements. While the College drew funds and did not disburse within the allotted timeframe, it did use all funds for allowable expenses in the current fiscal year. Further, funds drawn were kept in a separate, non-operating bank account held by the College until fully disbursed.

View Audit 29386

Finding 32751 (2022-002)

Significant Deficiency 2022

Lemoyne-Owen College

TN

Student Financial Aid Subrecipient Monitoring Significant Deficiency

Finding 2021-002 ? U.S. Department of Education (USDE), Title IV Student Financial Assistance Programs (Significant Deficiencies): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a) Two ...

Finding 2021-002 ? U.S. Department of Education (USDE), Title IV Student Financial Assistance Programs (Significant Deficiencies): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a) Two (2) out of 60 students selected for R2T4 testing did not have his/her funds returned to the U.S. Department of Education within the required 45 days. b) The College had differences in the following programs which were not reconciled to the general ledger: Federal Work Study, Federal Pell Grant, Federal Direct Student Loans and Federal Supplemental Educational Opportunity Grant (SEOG). Recommendation: The College should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? a) The two (2) students cited were oversights and the R2T4 funds have been returned. Official Withdrawal Notifications are scheduled bi-weekly, and the Unofficial Notifications are scheduled for the end of the semester. b) As previously mentioned, the College experienced significant turnover in the Business Office, responsible for the reconciliations, during 2022. We are in the process of replacing staff and recently hired a new CFO. The required reconciliations will be completed on a timely basis going forward.

View Audit 29386

Finding 32747 (2022-002)

Significant Deficiency 2022

Interdenominational Theological Center

GA

Questioned Costs Student Financial Aid Subrecipient Monitoring

(Significant Deficiency) We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Enrollment status reporting to NSLDS for four (4) students tested was not provided as required by Federal reg...

(Significant Deficiency) We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Enrollment status reporting to NSLDS for four (4) students tested was not provided as required by Federal regulations. 2. The Center did not provide the Common Origination and Disbursement (COD) funding report for the entire 2021-2022 award year for Federal Direct Loans. As of the report date, the Center had requested it from the U.S. Department of Education. Recommendation ? The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? The enrollment information was provided to the FA auditor and several inquiries were made for verification and no timely response was received from the FA auditor. Three versions of the COD reports were provided along with several inquiries for confirmation that the report is what was needed. No timely response was made to our request. Management further explained that it takes 24 hrs. to receive the revised report if what was submitted was not what was needed, again no timely response from the FA auditor.

View Audit 29385 Questioned Costs: $1

Finding 32744 (2022-007)

Significant Deficiency 2022

Briar Cliff University

IA

Reporting Significant Deficiency § 200.328 § 200.329

Finding 2022-007: Significant Deficiency - Reporting Repeat of Prior Year Finding 2021-005 Condition: For the annual report covering January 1, 2021 through December 31, 2021, the University reported the Strengthening Institutions Program funding spent in calendar year 2022 within its 2021 annual re...

Finding 2022-007: Significant Deficiency - Reporting Repeat of Prior Year Finding 2021-005 Condition: For the annual report covering January 1, 2021 through December 31, 2021, the University reported the Strengthening Institutions Program funding spent in calendar year 2022 within its 2021 annual report. In addition, for the third quarter 2021 (quarter ending September 30, 2021) and the first quarter 2022 (quarter ending March 31, 2022) institutional portion reports, the University reported the full amount of section (a)(2) Strengthening Institutions Program funding awarded to the University on the section (a)(3) line, when the amount should have been included on the section (a)(2) line. For the third quarter 2021 institutional portion report, the University also reported the lost revenue claimed under the institutional portion of section (a)(1) in the section (a)(2) column, when the amount should have been included in the section (a)(1) column. Also, for the quarterly student portion reports, the University reported the student grants awarded, the number of students eligible to receive a student grant, and the number of students who received a student grant for each individual quarter and not cumulatively from the start of the programs. Corrective Action: The University agrees with the finding. While the University did not provide the public with data in accordance with the above noted columns and cumulative amounts in the top section related to the HEERF Institutional Aid Portion, the amounts listed and what they were expensed for was correct. Based on the information provided to the University by the Department of Education (ED) and attending other webinars regarding reporting requirements, the University believed it had filed the reports correctly. The University's initial report was reviewed and accepted by ED on June 5, 2020. Based on that acceptance, the University thought it was doing the reports correctly. Since the finding was identified during the audit, the University has submitted the revised reports stated above. The University has a committee to monitor reporting requirements of federal awards consisting of key members of the Executive Team, Business Office, IT and the respective project director. On February 4, 2022, the University received notification from ED that the updated reports had been received, reviewed and added to its file. Person Responsible for Corrective Action: Brett Hayworth - Strategy Specialists Anticipated Completion Date: 4/1/2023

View Audit 28667

Finding 32737 (2022-004)

Significant Deficiency 2022

Briar Cliff University

IA

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

Finding 2022-004: Significant Deficiency - Return of Title IV Funds Calculations Condition: For 3 students selected for testing, the amount of the title IV refund was calculated incorrectly. Corrective Action: The errors were made because the incorrect terms dates were entered into Colleague by the ...

Finding 2022-004: Significant Deficiency - Return of Title IV Funds Calculations Condition: For 3 students selected for testing, the amount of the title IV refund was calculated incorrectly. Corrective Action: The errors were made because the incorrect terms dates were entered into Colleague by the Registrar's Office. Moving forward, the Financial Aid office will work with the Registrar's Office to ensure the term dates are entered correctly in Colleague. After the Registrar's Office enters the term dates in Colleague, the Associate Vice President of Student Financial Systems will review the entries for accuracy. Person Responsible for Corrective Action: Matt Thomsen - VP of Enrollment; Todd Knealing VP of Academic Affairs Anticipated Completion Date: 8/1/2023

View Audit 28667 Questioned Costs: $1

Finding 32718 (2022-001)

Significant Deficiency 2022

Texas College

TX

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

Finding 2022-001 U S DOE Title IV Student Financial Aid Programs (significant deficiency): The auditors observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. a) One (1) out of six (6) student fil...

Finding 2022-001 U S DOE Title IV Student Financial Aid Programs (significant deficiency): The auditors observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. a) One (1) out of six (6) student files tested did not have their Title IV funds returned within the required 45 days. b) Two (2) out of sixty (60) student files tested did not have their refund issued within the required 14 days. The college should implement corrective actions to ensure that the above findings are resolved and will not reoccur in future periods. The College?s Corrective Plan: (a) The College accepts the auditor?s recommendation. The College?s Registrars Office and Financial Aid Office will coordinate and communicate relating to student enrollment to ensure that information is reported timely. (b) The College accepts the auditor?s recommendation. The Business Office has reviewed its information retrieval process to ensure that the correct parameters are being used for information retrieval purposes

View Audit 29381

Finding 32709 (2022-001)

Significant Deficiency 2022

Allen University

NC

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

Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. ? Two (2) out of...

Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. ? Two (2) out of five (5) students tested for R2T4 calculations and refunds did not have funds returned back to the U.S. Department of Education within the required 45 days. Auditor?s Recommendation ? The University should implement corrective actions to ensure that the above finding is resolved and will not recur in future periods. Corrective Action ? With regard to the return of funds back to the U.S. Department of Education, employee turnover at the University caused this delay. The University returned all funds as required and is currently filling positions with competent employees to handle these processes.

View Audit 27799 Questioned Costs: $1

Finding 32695 (2022-001)

Significant Deficiency 2022

Davis and Weber Counties Canal Company

UT

Procurement, Suspension & Debarment Significant Deficiency § 200.326

This response letter is provided in connection with your audit of the financial statements of Davis and Weber Counties Canal Company, which comprise the statements of financial position as of October 31, 2022 and 2021, and the related statements of activities and cash flows for the year then ended, ...

This response letter is provided in connection with your audit of the financial statements of Davis and Weber Counties Canal Company, which comprise the statements of financial position as of October 31, 2022 and 2021, and the related statements of activities and cash flows for the year then ended, and the related notes to the financial statements, for the purpose of expressing an opinion as to whether the financial statements are presented fairly, in all material respects, in accordance with accounting principals generally accepted inn the United State (U.S. GAAP). Our correct action plan is to address the Federal Awards Findings, 2022-001: Written Policies - Internal Control Finding. The Company accountant, Dallen Henderson, will draft written policies to verify vendors are not debarred or suspended and will pay adequate Federal labor wages. The General Manager will present draft policies to the Board of Directors and have them passed/implemented within 90 days of this letter. Respectfully, Davis and Weber Counties Canal Company Richard D. Smith General Manager/Treasurer

View Audit 33749

Finding 32688 (2022-001)

Significant Deficiency 2022

University of La Verne

CA

Student Financial Aid Reporting Significant Deficiency

Description of Finding: There was a sample of forty (40) students for which enrollment changes were reported to NSLDS. There was one (1) instance where the student information was rejected, and for which a correction was not made within the required 10 days. Corrective Action Plan: Uploads to t...

Description of Finding: There was a sample of forty (40) students for which enrollment changes were reported to NSLDS. There was one (1) instance where the student information was rejected, and for which a correction was not made within the required 10 days. Corrective Action Plan: Uploads to the National Student Clearinghouse are now reviewed through a report which performs a pre-check for common errors in an effort to reduce the number of enrollment errors overall. The reject reports are monitored with every upload and are managed using the outlined best practices from the National Student Clearinghouse directly. The reject reports are managed within 10 days of receipt with any changes captured within the same timeframe. The responsible parties are Adam Evans at aevans@laverne.edu. This will be corrected by July 1, 2023.

View Audit 32312

Finding 32676 (2022-001)

Significant Deficiency 2022

City of Wood Lake, Minnesota

MN

Reporting Significant Deficiency

Segregation of Duties: This finding is unresolved and appears as finding 2022-002.

View Audit 30923

Finding 32670 (2022-002)

Significant Deficiency 2022

Planning and Service Area 2 Area Agency on Aging

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency

2022-002 Significant Deficiency and Noncompliance: Subrecipient Monitoring The Agency shall consider contracting with a knowledgeable CPA firm to perform the contract resolution process, or to provide ?as-needed? assistance and review the completed process, to complete the contract resolution proces...

2022-002 Significant Deficiency and Noncompliance: Subrecipient Monitoring The Agency shall consider contracting with a knowledgeable CPA firm to perform the contract resolution process, or to provide ?as-needed? assistance and review the completed process, to complete the contract resolution process in a timely manner. The Agency Fiscal Manager shall be responsible for developing the internal controls and procedures to include the use of an outside CPA for this process. The internal controls and procedures for this process shall be completed by the Fiscal Manager by June 30, 2023 and implemented immediately thereafter.

View Audit 31303

Finding 32634 (2022-003)

Significant Deficiency 2022

Town of Dayton

WY

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

2022-003: Written Internal Control Policies and Federal Grant Award Procedures Finding Condition ? The Town did not have written internal controls and Federal grant award policies in place. Corrective Action Plan ? The Town will develop a written internal control policy and Federal grant award proce...

2022-003: Written Internal Control Policies and Federal Grant Award Procedures Finding Condition ? The Town did not have written internal controls and Federal grant award policies in place. Corrective Action Plan ? The Town will develop a written internal control policy and Federal grant award procedures in the coming months to comply with this finding.

View Audit 29219

Finding 32624 (2022-001)

Significant Deficiency 2022

Antelope Valley Union High School District

CA

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

The District had a significant turnover in the Education Services Department in FY 2021-2022 and the backup documentation to demonstrate that contact was made with identified eligible private school was not located. It should be noted that there are currently procedures in place to ascertain that co...

The District had a significant turnover in the Education Services Department in FY 2021-2022 and the backup documentation to demonstrate that contact was made with identified eligible private school was not located. It should be noted that there are currently procedures in place to ascertain that contact is made with all eligible private schools and kept on file in a manner that meets all requirements for compliance. As a result, this evidence remains available for subsequent school years.

View Audit 29102

Finding 32616 (2022-003)

Significant Deficiency 2022

City of El Cajon

CA

Subrecipient Monitoring Significant Deficiency § 200.332

2022-003 - Sub-recipient Agreements: Significant Deficiency Auditor Recommendation: Recommend that the City review 2 ? CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City wi...

2022-003 - Sub-recipient Agreements: Significant Deficiency Auditor Recommendation: Recommend that the City review 2 ? CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City will review 2 CFR Part 200 to ensure the assistance listing number of the grant funding being passed through, and the indication that the sub-recipient would be subject to single audit requirements set forth in 2 CFR Part 200, Sub-part F (Uniform Guidance). This Corrective Action will be completed no later than the subsequent quarterly report due date of April 30, 2023.

View Audit 27432

Finding 32614 (2022-001)

Significant Deficiency 2022

City of El Cajon

CA

Subrecipient Monitoring Reporting Significant Deficiency

2022-001 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Significant Deficiency Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agre...

2022-001 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Significant Deficiency Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agree with the finding. Corrective Action Taken: Upon the next reporting cycle under ARPA, the City will collect the necessary information to satisfy the FFATA for sub-award recipients. Further, the City will be diligent in that any future sub-award recipients who meet the criteria will be reported according to these FFATA reporting requirements. This Corrective Action will be completed no later than the subsequent quarterly repo1t due date of April 30, 2023.

View Audit 27432

Finding 32478 (2022-009)

Significant Deficiency 2022

Commonwealth of Pennsylvania

PA

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

Office of Medical Assistance Programs? Bureau of Data and Claims Management (BDCM) is currently negotiating an amendment to the PROMISe contract with Gainwell Technologies which will bolster the NCCI performance requirement to explicitly include the elements identified in the finding. Anticipated C...

Office of Medical Assistance Programs? Bureau of Data and Claims Management (BDCM) is currently negotiating an amendment to the PROMISe contract with Gainwell Technologies which will bolster the NCCI performance requirement to explicitly include the elements identified in the finding. Anticipated Completion Date: 05/01/2023 Contact Person and Title: Toni Hoffecker, Dir., Div. of Systems, Monitoring and Oversight, BDCM

View Audit 27724

Finding 32463 (2022-004)

Significant Deficiency 2022

Commonwealth of Pennsylvania

PA

Questioned Costs Subrecipient Monitoring Reporting § 200.303

PDE uses its eGrants system to collect all LEA required records under ESSER I and ESSER II. The eGrants system is designed to allow licensed educational agencies and certain community-based programs within the Commonwealth, access to PDE grants. Through this system, the LEA can submit applications f...

PDE uses its eGrants system to collect all LEA required records under ESSER I and ESSER II. The eGrants system is designed to allow licensed educational agencies and certain community-based programs within the Commonwealth, access to PDE grants. Through this system, the LEA can submit applications for funding, e-sign contracting documents, upload back-up documentation, submit program quarterly reports, and file final expenditure reports. PDE Division of Federal Programs also utilizes Pennsylvania's Information Management System (PIMS) to collect and verify LEA data. PIMS has business rules built in to ensure valid data collection. The eGrants system makes it possible for records pertaining to the ESSER awards to be retained separately from other grant funds, including funds that an SEA or LEA receives under the CARES Act and CRRSA. This follows the requirements under 2 C.F.R. ? 200.334 and 34 C.F.R. ? 76.730, including financial records related to the use of grant funds. Through quarterly financial reporting, LEAs are required to report the amount of cash received, expended, and on hand. If the amount of cash-on-hand reported is determined to be too high, or the quarterly report is not submitted, monthly payments will be suspended until the next quarterly report is due. Current monitoring to verify data and ensure compliance with existing federal guidelines, typically occurs from January through May. LEAs receive a unique username and password to access Fedmonitor and complete an online self-assessment. Beginning in October 2022, all LEAs were placed on a four-year monitoring cycle and were monitored in the 2021?22 fiscal year and will be monitored again in the 2024?25 fiscal year. Data collected in eGrants, PIMS and Fedmonitor is verified during these monitoring visits. Anticipated Completion Date: Completed Contact Person and Title: Susan McCrone, Division Manager, Federal Programs; Brian Campbell, Director, Bureau of Curriculum, Assessment, and Instruction

View Audit 27724 Questioned Costs: $1

Finding 32457 (2022-011)

Significant Deficiency 2022

Commonwealth of Pennsylvania

PA

Subrecipient Monitoring Reporting Significant Deficiency

While the Governor?s Budget Office agrees with the fact cited in finding, it is not possible to correct the situation and the error had no impact on the implementation of the federal program. No corrective action is necessary, nor would it have any discernable impact. The Interim Report was a one-...

While the Governor?s Budget Office agrees with the fact cited in finding, it is not possible to correct the situation and the error had no impact on the implementation of the federal program. No corrective action is necessary, nor would it have any discernable impact. The Interim Report was a one-time progress report required by U.S. Treasury to document our state?s progress in spending State and Local Fiscal Recovery Funds and distributing, on the behalf of the U.S. Treasury, payments from the Treasury to Non-Entitlement Units (NEU) of local government as of July 31, 2021. The Interim Report also required states to provide revenue replacement calculations for calendar year 2020. This report was due on August 31, 2021. There were no follow up reports using the same format as the Interim Report. The figures reported as transfers to NEUs in the Interim Report accurately reflected the total dollars that had been electronically transferred to local governments as of July 31, 2021, as that was how we interpreted the federal guidance at the time. It was our interpretation that U.S. Treasury wanted information on how much had been distributed and received by NEUs as of July 31, 2021, rather than how many payments we had approved in our accounting system and were in the process of being paid. After filing the Interim Report, the Office of the Budget continued to report updates of distributions to NEUs both using a U.S. Treasury portal, and ultimately by exchanging spreadsheets of NEU data with the US Treasury to painstakingly ensure the data the U.S. Treasury had was correct. The Office of the Budget will continue to file compliance reports in accordance with U.S. Treasury?s guidance. At no time did the U.S. Treasury indicate there were issues with the composition or acceptability of our filed Interim Report. At this time, all NEU funds received from the federal government have been either distributed to NEUs or have been returned to the U.S. Treasury and this program is complete. Therefore, we are currently not required to, nor do we have plans to report on the progress of NEU distributions to the federal government in the future. Anticipated Completion Date: N/A Contact Person and Title: Mike Wood, Bureau Director, Bureau of Performance, Revenue, and Program Analysis; Colleen Kling, Division Manager, Division of Program Analysis and Performance Improvement

View Audit 27724

Finding 32455 (2022-007)

Significant Deficiency 2022

Commonwealth of Pennsylvania

PA

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Similar to other DHS programs, DHS has implemented an after-action review of information submitted, using a contracted vendor. DHS faced challenges implementing a program with 67 counties and no central eligibility determination system. DHS has learned that implementing the supportive services and m...

Similar to other DHS programs, DHS has implemented an after-action review of information submitted, using a contracted vendor. DHS faced challenges implementing a program with 67 counties and no central eligibility determination system. DHS has learned that implementing the supportive services and multi-sector partnerships was challenging in the context of the global pandemic and workforce shortages. This made DHS dependent on local county reports to maintain program oversight and compile statewide data for submission to US Treasury. DHS plans to strengthen this control as we plan for future emergency or pandemic programs related to rental assistance. Anticipated Completion Date: 06/30/2023 Contact Person and Title: Joel O?Donnell, Director, Bureau of Program Support, OIM

View Audit 27724 Questioned Costs: $1

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