Corrective Action Plans

Finding 547885 (2024-008)

Significant Deficiency 2024

Blackburn University Dba Blackburn College

IL

Questioned Costs Student Financial Aid Significant Deficiency

Identification and Review • Students clocked in during scheduled class times. Blackburn did not initially educate nor send reminders to students and faculty about students not being able to clock in during class times. • During the 2023-2024 fiscal year, there was a transition in the Dean of Work ro...

Identification and Review • Students clocked in during scheduled class times. Blackburn did not initially educate nor send reminders to students and faculty about students not being able to clock in during class times. • During the 2023-2024 fiscal year, there was a transition in the Dean of Work role. There was not as much oversight of student payroll reports Corrective Actions • The Work Office and Provost Office has increased communication and education about students not being able to work during scheduled class times. Reminders have also been sent out. • The Work Office now has a Dean of Work who is educated about how to run student payroll. Process and Policy Improvements • Starting in the Fall 2024 semester, the Work Office and Provost Office increased awareness and communication regarding students not being allowed to work during scheduled class times. • Student Communication- Student managers communicated with student employees at monthly department meetings and through electronic communication that students are not allowed to clock in during scheduled class times. The exception is when their class is cancelled, and students must send the class cancellation notice (email from Professor or screenshot of Learning Management System announcement) to the Work Office before clocking in during the cancelled class time. Once the cancelled claim information is received, it is added to a spreadsheet maintained jointly by the Provost and Work Office. Professor Communication- The Provost sent an electronic communication to all professors notifying them they must communicate with the Provost and Work Office when they cancel a class. Once the cancelled class information is received, it is added to a spreadsheet maintained jointly by the Provost and Work Office. • Additionally, the Work Office reached out to our time tracking and payroll software vendor to identify a solution to limit students' ability to clock in during scheduled class times. Monitoring and Compliance • The Work Office and Provost Office will dedicate time to educate and remind students and faculty that students are not allowed to work during scheduled class time, and how to report a cancelled class. • The Work Office will dedicate time to double check the student payroll reports before sending them to Human Resources. • The Dean of Work will ensure students are educated in department meetings and through electronic communication that they are not allowed to clock in to work during scheduled class times, and how to report a cancelled class. • The Dean of Work will coordinate with the Provost Office to ensure faculty are educated about students not being able to clock in during scheduled class times, and how to report a class cancellation. • The Dean of Work will randomly select 10 students each payroll to ensure they are not clocking in during their scheduled class times. • The Dean of Work will also ensure that the student payroll is double checked before sending to Human Resources. Reporting and Documentation • Fall 2024 o Student managers educated students during their first department meeting And students also received electronic communication that they could not work during a scheduled class time, and informed them how to report a cancelled class. o The Provost Office sent electronic communication to faculty on the importance of reporting a class cancellation. • Spring 2025 o Student managers educated students during their first department meeting and students also received electronic communication that they could not work during a scheduled class time, and informed them how to report a cancelled class. o The Provost Office sent electronic communication to faculty on the importance of reporting a class cancellation. o The Work Office is facilitating monthly Supervisor trainings. In the February training, supervisors were informed verbally and in writing about students not being able to work during scheduled class times, and what documentation is needed when a class is cancelled. • Fall 2025 o The Work Office will facilitate a Supervisor training before the academic year begins. In the training, we will review policies and procedures with one of them being students not being able to clock in during scheduled class times. Responsible Person for Correction Action Plan: Leslie Johnson, Dean of Work Implementation Date for Corrective Action Plan: 09/03/24

View Audit 351835 Questioned Costs: $1

Finding 547884 (2024-007)

Significant Deficiency 2024

Blackburn University Dba Blackburn College

IL

Questioned Costs Special Tests & Provisions Student Financial Aid

Identification and Review • Conduct an internal audit to identify all students who failed all courses and determine the last date of attendance for each. • Review institutional records (For example, faculty attendance records, Learning Management or participation records) to establish when students ...

Identification and Review • Conduct an internal audit to identify all students who failed all courses and determine the last date of attendance for each. • Review institutional records (For example, faculty attendance records, Learning Management or participation records) to establish when students stopped engaging academically • Verify whether R2T4 calculations should have been performed Corrective Actions • Process R2T4 calculations for affected students based on their last date of attendance • Return any unearned Title IV funds • Update students file to reflect accurate withdrawal dates and notify them of any financial obligations resulting from the adjustment • If students are still enrolled in future terms, ensure they understand satisfactory academic progress (SAP) implications Process and Policy Improvements • Implement an early alert system to identify students who cease attendance before the end of the term. • Strengthen collaboration between academic departments, the registrar, and the financial aid office to improve withdrawal tracking • Run monthly withdrawal reports to see when students earn all failing grades. Monitoring and Compliance • Conduct regular audits to ensure compliance with R2T4 regulations and timely student withdrawals • Provide staff training on withdrawal procedures and the importance of accurately tracking last dates of attendance. • Establish a set time to review withdrawal policies and ensure adherence to federal regulations. Reporting and Documentation • Maintain detailed records of all identified cases, R2T4 calculations, and funds returned. • Document all policy and procedural updates made to prevent recurrence. • If required, submit a report to the U.S. Department of Education outlining corrective actions taken. Responsible Person for Correction Action Plan: Alexis Brown, Director of Financial Aid Implementation Date for Corrective Action Plan: 2/25/25

View Audit 351835 Questioned Costs: $1

Finding 547883 (2024-006)

Significant Deficiency 2024

Blackburn University Dba Blackburn College

IL

Reporting Special Tests & Provisions Student Financial Aid

Identification and Review • Conduct a comprehensive audit of enrollment records to identify instances of inaccurate or delayed reporting • Verify the accuracy of enrollment statuses (e.g., full-time, half-time, withdrawn, graduated) for all affected students • Determine the root cause of reporting d...

Identification and Review • Conduct a comprehensive audit of enrollment records to identify instances of inaccurate or delayed reporting • Verify the accuracy of enrollment statuses (e.g., full-time, half-time, withdrawn, graduated) for all affected students • Determine the root cause of reporting delays or errors, whether due to system malfunctions, manual processing errors, or lack of oversight Corrective Actions • Submit corrected enrollment data to NSLDS for all affected students using our National Student Clearinghouse. • Ensure that all errors identified during the audit are addressed, and follow up to confirm the corrections are reflected in NSLDS. • Notify any impacted students of any changes in their enrollment status and provide necessary support if their loan repayment terms are affected. Process and Policy Improvements • Develop and implement clear policies to ensure accurate and timely submission of enrollment data within the required 30-day reporting window or in accordance with scheduled reporting intervals. • Automate the enrollment reporting process where possible to minimize manual data entry errors. • Establish cross-departmental communication protocols to ensure timely updates on student withdrawals, graduations, and status changes. • Create detailed documentation of reporting procedures for staff training and compliance purposes. Monitoring and Compliance • Implement regular reconciliation checks between our student information system (SIS) and NSLDS to ensure data accuracy • Conduct periodic internal audits to identify discrepancies before external audits occur • Designate staff to oversee enrollment reporting and ensure adherence to federal regulations. Staff Training • Provide comprehensive training for staff responsible for enrollment reporting on NSLDS requirements, deadlines, and best practices • Offer training sessions as regulations change or system updates occur. Reporting and Documentation • Maintain records of all corrected data submissions, audit results, and communications with NSLDS • Document procedural changes and staff training efforts Responsible Person for Correction Action Plan: Dianna Ruyle, Director of Records, Registration and Advising Implementation Date for Corrective Action Plan: Immediately and ongoing

View Audit 351835

Finding 547745 (2024-003)

Significant Deficiency 2024

Rural Resources Community Action

WA

Reporting Internal Control / Segregation of Duties Significant Deficiency

FINDING 2024-003 – Reporting; Significant Deficiency in Internal Control over Compliance Views of responsible officials and planned corrective actions: Management agrees with the assessment and has implemented corrective action. The Organization has implemented a review and documentation control sur...

FINDING 2024-003 – Reporting; Significant Deficiency in Internal Control over Compliance Views of responsible officials and planned corrective actions: Management agrees with the assessment and has implemented corrective action. The Organization has implemented a review and documentation control surrounding the timely submission of all financial reports, special reports, and performance reports. Reports required by contract must be submited timely and must have two levels of documented review. All financial reports required by contract must have a documented review by a member of the fiscal department. Additionally, report backup and proof of timely submission must be retained. Contact Persons: Ryan Berendsen, Chief Operating Officer Delana Kromer, Controller

View Audit 351833

Finding 547733 (2024-006)

Significant Deficiency 2024

County of Orange, California

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303 § 200.430

2024-006 Program: Equitable Sharing Program Federal Financial Assistance Listing Number: 16.922 Federal Grantor: U.S. Department of Justice Award No. and Year: 2024 Compliance Requirements: Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance an...

2024-006 Program: Equitable Sharing Program Federal Financial Assistance Listing Number: 16.922 Federal Grantor: U.S. Department of Justice Award No. and Year: 2024 Compliance Requirements: Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Section 200.430, Compensation – Personal Services, states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition: During our testing of the Sheriff Department’s compliance with allowable costs/cost principles requirements, we noted that thirty-three (33) of forty (40) overtime cost calculations were miscalculated. Cause: Equitable sharing funds may not be used for salaries, except under certain provisions outlined in Section V.B.3 of the Equitable Sharing Guide including overtime. The Sheriff’s Department calculates the allowable portion of personnel salaries using a separate template that contained a formula error which inaccurately calculated the total salaries costs allocated to the program. The Sheriff’s department did not have internal controls in place to ensure that the allowed salaries were being calculated correctly. However, the error was detected after the 5th out of 6 months in which these types of costs were allocated to the program. Effect: Salary costs were allocated to the program in an incorrect amount. Questioned Costs: Our testing resulted in questioned costs in the amount of $3,550. However, the total questioned costs for the total population was $23,409. Context/Sampling: A sample of forty (40) individuals were selected from a population consisting of (840) payroll transactions. Repeat Finding from Prior Years: No. Recommendation: We recommend the Sheriff’s Department establish and maintain internal controls to ensure the overtime calculations are being accurately allocated to the program. Management Response and Corrective Action: 1. Person Responsible: Tiffany Mui, Fiscal Administrator 2. Corrective Action Plan: a. Staff corrected the formula error in the Overtime (OT) calculation workpapers. Detailed workpapers, including formulas, will be reviewed by Fiscal Administrator. b. Updated desk procedures for Sheriff’s Narcotics task will include updated OT calculation change. Procedures will be reviewed and initialed by Fiscal Administrator and Sr. Fiscal Manager. 3. Anticipated Implementation date: March 2025

View Audit 351824 Questioned Costs: $1

Finding 547730 (2024-010)

Significant Deficiency 2024

County of Orange, California

CA

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

2024-010 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Federal Financial Assistance Listing Number: 97.036 Federal Grantor: U.S. Department of Homeland Security Pass Through: California Office of Emergency Services Award No. and Year: 059-00000 and 2019 Compliance ...

2024-010 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Federal Financial Assistance Listing Number: 97.036 Federal Grantor: U.S. Department of Homeland Security Pass Through: California Office of Emergency Services Award No. and Year: 059-00000 and 2019 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: For two (2) out of three (3) project application summary reports tested, the OCPW did not retain evidence to document the individual who reviewed and approved the required reports. Cause: The department’s procedures did not include documenting the review and approval of the reports prior to submission. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted or disclosed to the granting agency. Questioned Costs: No questioned costs were identified as a result of our audit procedures. Context/Sampling: A non-statistical sample of three (3) of nine (9) Grant Project Application Summary Reports were selecting for testing. The condition above was identified during our procedures over reporting testing. Repeat Finding: No. Recommendation: We recommend the OCPW department revise its procedures to include evidence to document the individual who reviewed and approved required reports prior to submission. Management Response and Corrective Action: 1. Person Responsible: • FEMA Public Assistance Grants Coordinator – Responsible for completing reports, uploading documents to the FEMA Grants Portal, and ensuring accurate records. • OCPW Emergency Manager Responsible for reviewing, approving, and submitting project applications. 2. Corrective Action Plan: • Revised Procedures for Review and Approval: i. The FEMA Public Assistance Grants Coordinator will be responsible for completing the Project Application Summary Reports. ii. Upon completion, the Grants Coordinator will upload all supporting documents into the FEMA Grants Portal. The system automatically timestamps each document and records the name of the individual who uploaded it, ensuring clear documentation of the review process. iii. After all required documents are uploaded, the OCPW Emergency Manager will be notified that the project application is ready for review. iv. The OCPW Emergency Manager will then: 1. Review the submitted documents in the FEMA Grants Portal. 2. Confirm that the reported costs align with the information provided by the reporting County agency. 3. Approve and submit the project application to Cal OES and FEMA for project approval. • Retention of Documentation: i. The FEMA Grants Portal serves as the official system of record, ensuring all uploaded documents are timestamped and traceable. ii. All project application approvals, cost documentation, and required forms will be retained electronically within the system for audit and compliance purposes. • Training and Implementation: i. Staff responsible for grant reporting will receive training on the revised process, including proper document upload procedures and compliance expectations. ii. The updated process will be implemented immediately. • Monitoring and Compliance: i. The OCPW Emergency Manager will conduct semiannual internal reviews of project applications to ensure compliance with the updated procedures. ii. Any issues identified during internal reviews will be addressed through additional staff training and process improvements. 3. Anticipated Implementation date: Immediate, March 18, 2025 • Staff Training: Within 30 days • Semiannual Compliance Review: Beginning next quarter i. First review will take place May 1, 2025. Followed by another review in October 2025.

View Audit 351824

Finding 547704 (2024-008)

Significant Deficiency 2024

County of Orange, California

CA

Eligibility Significant Deficiency Internal Control / Segregation of Duties

2024-008 Program: Medicaid Cluster Federal Financial Assistance Listing Number: 93.778 Federal Grantor: U.S. Department of Health and Human Services Pass-Through: California Department of Health Care Services Award No. and Year: Various Compliance Requirements: Eligibility Type of Finding: Significa...

2024-008 Program: Medicaid Cluster Federal Financial Assistance Listing Number: 93.778 Federal Grantor: U.S. Department of Health and Human Services Pass-Through: California Department of Health Care Services Award No. and Year: Various Compliance Requirements: Eligibility Type of Finding: Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Criteria: Title 42 Chapter IV Subchapter C Part 435 Subpart J Section 435.916, Regularly Scheduled Renewals of Medicaid Eligibility, states that the agency must renew MAGI-based determination of eligibility once every 12 months and no more frequently than once every 12 months. For non- MAGI beneficiaries, entities must renew eligibility at least once every 12 months. Condition: During our testing of the Social Service Agency’s (SSA) provisions for eligibility requirements, we noted that for one (1) of sixty (60) samples tested the department did not suspend, or pause, program eligibility despite being over the income limit for MAGI. Cause: The SSA department did not ensure the department’s policies and procedures relating to eligibility determination were followed. We noted that when a participant is determined to be over the income limit for MAGI, the participant is placed on a “soft pause” until a determination of eligibility under non-MAGI or Covered California is made. The department had erroneously marked the application as complete rather than placing the account on “soft pause” which caused the case to auto-renew. Effect: The County’s control was not consistently followed which caused an inaccurate determination of eligibility. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of sixty (60) out of all active program participants were selected for testing. The condition noted above was identified during our procedures related to eligibility. Repeat Finding: No. Recommendation: We recommend the SSA department adhere to their policies and procedures to ensure that participant eligibility determinations and redeterminations are performed accurately. Management Response and Corrective Action: 1. Person Responsible: Michael Ueda, Human Services Manager and Yesenia Zapien, Human Service Manager 2. Corrective Action Plan: SSA will add administrative controls to track cases in soft pause to ensure eligibility determinations and redeterminations are performed accurately. Additionally, staff will be reminded of the policy and procedures surrounding soft pause. 3. Anticipated Implementation date: May 2025

View Audit 351824

Finding 547613 (2024-001)

Significant Deficiency 2024

Tasc of Northwest Ohio

OH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Department of Health and Human Services TASC of Northwest Ohio respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 to June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings ...

Department of Health and Human Services TASC of Northwest Ohio respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 to June 30, 2024 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 SIGNIFICANT DEFICIENCY 2024-001 Improper controls over allocation of salaried employees time and effort. Recommendation: Implement strategy of using time and effort documentation in determining payroll costs charged to grants Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TASC of Northwest Ohio will implement a policy that includes a lookback and reconciliation to time and effort recorded by salaried employees to ensure that time is accurately charged to grants. Name(s) of the contact person(s) responsible for corrective action: Jason Pollick, Executive Director Planned completion date for corrective action plan: January 31, 2025 If the Department of Health and Human Services has questions regarding this plan, please call Sonya Sparks at 419-242-9955.

View Audit 351782

Finding 547600 (2024-007)

Significant Deficiency 2024

Housing Authority of the County of Monterey

CA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871, 14.879, and 14.EHV Noncompliance – N. Special Tests and Provisions - Reasonable Rent Non Compliance Material to the Financial...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871, 14.879, and 14.EHV Noncompliance – N. Special Tests and Provisions - Reasonable Rent Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Reasonable Rent. The Authority must do the following: The Authority must determine that the rent to owner is reasonable at the time of initial leasing. Also, the Authority must determine reasonable rent during the term of the contract (a) before any increase in the rent to owner, and (b) at the HAP contract anniversary if there is a 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The Authority must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: Based upon inspection of the Authority’s files and discussion with management, there were newly leased units for which the evaluation of rent reasonableness was not performed. Context: There were approximately 821 newly leased units. Of a sample size of forty-two (42) newly leased units, one (1) unit's documentation of reasonable rent was not available for examination. Our sample size is statistically valid. Known Questioned Costs: $16,685 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to reasonable rent. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Housing Voucher Cluster is in non-compliance with the special tests and provisions type of compliance related to reasonable rent. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the significant deficiency in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Gabriela Rivero, Executive Assistant, will be responsible to implement this corrective action by June 30, 2025.

View Audit 351761 Questioned Costs: $1

Finding 547596 (2024-005)

Significant Deficiency 2024

Housing Authority of the County of Monterey

CA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Catalog Numbers: 14.871, 14.879, and 14.EHV Noncompliance – L. Reporting - Special Reporting Non Compliance Material to the Financial Statements: No Significant Deficiency in Inte...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Catalog Numbers: 14.871, 14.879, and 14.EHV Noncompliance – L. Reporting - Special Reporting Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Reporting Criteria: The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Cause: There is a significant deficiency in internal controls over the compliance for the reporting type of compliance related to special reporting. The Authority has not maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Housing Voucher Cluster is in non-compliance with the reporting type of compliance related to special reporting. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed accurately and on a timely basis. Gabriela Rivero, Executive Assistant, will be responsible to implement this corrective action by June 30, 2025. Condition: Based upon inspection of the Authority’s files and on discussion with management, the Authority included income that was miscalculated during their annual reexamination. Context: Of a sample size of fifty-eight (58) tenant files, three (3) tenant's annual recertification (HUD-50058 form) included income that was miscalculated. Our sample size is statistically valid. Known Questioned Costs: $32,407

View Audit 351761 Questioned Costs: $1

Finding 547585 (2024-007)

Significant Deficiency 2024

Newberry College

SC

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

USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: We will work with our area USDA office to evaluate the amounts required to be in the USDA Community Facilities Loan Reserve Accounts. Once we mutually agree on the required amounts, we will bring the amount in the reserve acc...

USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: We will work with our area USDA office to evaluate the amounts required to be in the USDA Community Facilities Loan Reserve Accounts. Once we mutually agree on the required amounts, we will bring the amount in the reserve accounts to the required balances. Person Responsible for Corrective Action Plan: Joe Botana - Interim CFO Anticipated Date of Completion: June 30, 2025

View Audit 351759

Finding 547581 (2024-004)

Significant Deficiency 2024

Newberry College

SC

Questioned Costs Allowable Costs / Cost Principles Eligibility

Need Analysis Planned Corrective Action: The financial aid software management system (PowerFaids) assigns tasks when eligibility for federal aid changes. Each member of the financial aid office is assigned certain tasks to review each student and then determine if an adjustment needs to occur. Thi...

Need Analysis Planned Corrective Action: The financial aid software management system (PowerFaids) assigns tasks when eligibility for federal aid changes. Each member of the financial aid office is assigned certain tasks to review each student and then determine if an adjustment needs to occur. This past year was a challenge due to losing an employee with 20 years of experience in the department, and two new financial aid counselors with no experience. Financial Aid counselors will work tasks related to grade level bumps for additional loan eligibility, annual loan eligibility review, sub and unsub eligibility review, and aggregate loan limit review. Person Responsible for Corrective Action Plan: Karen Benfield, Director of Financial Aid Anticipated Date of Completion: June 2025

View Audit 351759 Questioned Costs: $1

Finding 547580 (2024-003)

Significant Deficiency 2024

Newberry College

SC

Questioned Costs Student Financial Aid Significant Deficiency

Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: The two students identified had calculations done correctly but the returns were late. These funds have been returned to the Department of Education. The director will coordinate with the registrar to receive a report of zero cr...

Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: The two students identified had calculations done correctly but the returns were late. These funds have been returned to the Department of Education. The director will coordinate with the registrar to receive a report of zero credits earned at the end of each semester. This review will ensure the Financial Aid Office is returning funds in a timely manner for students that do not officially withdraw. The online administration has a policy in place to alert the financial aid and registrar's office should a student miss more than seven-fourteen days of class. Administration meets on a bi-weekly basis to review official withdrawals and unofficial withdrawals whose date of determination have been noted. Person Responsible for Corrective Action Plan: Karen Benfield, Director of Financial Aid Anticipated Date of Completion: To be implemented at end of spring semester, 2025 (5/7/2025)

View Audit 351759 Questioned Costs: $1

Finding 547574 (2024-001)

Significant Deficiency 2024

California Capital Financial Development Corporation

CA

Reporting Significant Deficiency § 200.502

Finding 2024-001: Significant Deficiency Description of Finding: The expenses reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit. Statement of Concurrence or Nonconcurrence: We agree with the audit finding. Corrective Action: We will implement ad...

Finding 2024-001: Significant Deficiency Description of Finding: The expenses reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit. Statement of Concurrence or Nonconcurrence: We agree with the audit finding. Corrective Action: We will implement additional review procedures to ensure the SEFA is complete and accurate when the single audit begins and we will not record funds used as federal match as federal income and will reconcile the SEFA to the general ledger prior to the beginning of the audit. Name of Contact Person: May Masunaga, Chief Financial Officer, 916-299-6787, MMasunaga@cacapital.org Projected Completion Date: By the start of the next audit for 2024/25.

View Audit 351751

Finding 547537 (2024-005)

Significant Deficiency 2024

Action for Children

OH

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

We will be hiring an accountant to assist with the workload of submitting reports in a timely manner. This addition to the team will help ensure that all deadlines are met and improve overall efficiency.

View Audit 351738

Finding 547536 (2024-004)

Significant Deficiency 2024

Action for Children

OH

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

We will be implementing a new process to ensure that employees are allocated correctly in the payroll system. This process includes reviewing the payroll labor allocation to verify that all employees are assigned correctly to each project. Additionally, we will be ensuring that the Personnel Action ...

We will be implementing a new process to ensure that employees are allocated correctly in the payroll system. This process includes reviewing the payroll labor allocation to verify that all employees are assigned correctly to each project. Additionally, we will be ensuring that the Personnel Action Forms have been reviewed and entered for each payroll, with collaboration from the Human Resources department.

View Audit 351738 Questioned Costs: $1

Finding 547535 (2024-003)

Significant Deficiency 2024

Action for Children

OH

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

In our new accounting software, Sage Intacct, we have implemented a multi-level approval process to ensure thorough oversight and control of financial transactions. This system allows for the assignment of specific approval hierarchies ensuring that each transaction undergoes the appropriate level o...

In our new accounting software, Sage Intacct, we have implemented a multi-level approval process to ensure thorough oversight and control of financial transactions. This system allows for the assignment of specific approval hierarchies ensuring that each transaction undergoes the appropriate level of review before being finalized. Furthermore, Sage Intacct provides a detailed and secure audit trail that tracks each step of the review and approval process. This audit trail records the identity of the individuals involved in reviewing, approving, and processing transactions, along with timestamps, comments, and any modifications made. This feature enhances accountability, improves internal controls, and ensures compliance with both internal policies and external regulations, providing a clear and transparent record for future audits and reviews.

View Audit 351738

Finding 547522 (2024-007)

Significant Deficiency 2024

Municipality of Coamo

PR

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the execution of supervisory quality con...

MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the execution of supervisory quality control HQS inspections, as required by the program regulations. Implementation Date: March 31, 2025 Responsible Person: Mr. Hector R. Sanjurjo Rodríguez Federal Programs Director

View Audit 351725

Finding 547521 (2024-006)

Significant Deficiency 2024

Municipality of Coamo

PR

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the submission of financial information ...

MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the submission of financial information according to applicable requirements. Implementation Date: March 31, 2025 Responsible Person: Mr. Hector R. Sanjurjo Rodríguez Federal Programs Director

View Audit 351725

Finding 547517 (2024-004)

Significant Deficiency 2024

Municipality of Coamo

PR

Significant Deficiency

MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024. Corrective Action Plan: We concur with the audit finding. The housekeepers project financed with COVID19-CDBG funds was administered to serve eligible participants within the municipality’s territorial limits...

MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024. Corrective Action Plan: We concur with the audit finding. The housekeepers project financed with COVID19-CDBG funds was administered to serve eligible participants within the municipality’s territorial limits. But we gave instructions to the Program Director to assure full compliance with the program guides, including the completeness and submission of any applicable form, and to visit participants housing units as required by the program guide. Implementation Date: March 31, 2025 Responsible Person: Mr. Hector R. Sanjurjo Rodríguez Federal Programs Director

View Audit 351725

Finding 547514 (2024-003)

Significant Deficiency 2024

Municipality of Coamo

PR

Equipment & Real Property Management Significant Deficiency

MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. As expressed in the corrective action related to Finding 2024-002, we are going to identify budgetary resources to engage another staff to work with th...

MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. As expressed in the corrective action related to Finding 2024-002, we are going to identify budgetary resources to engage another staff to work with the capital assets subsidiary ledger completeness. Implementation Date: June 30, 2025 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director

View Audit 351725

Finding 547508 (2024-005)

Significant Deficiency 2024

Delaware County Community College

PA

Internal Control / Segregation of Duties Cash Management Matching / Level of Effort / Earmarking § 200.303

Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical vacancies. Procedures for documenting approvals and drawdowns in the G5 system are currently being reviewed. Documentation of procedures for drawdowns and monthly cash reconciliation will be...

Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical vacancies. Procedures for documenting approvals and drawdowns in the G5 system are currently being reviewed. Documentation of procedures for drawdowns and monthly cash reconciliation will be implemented in FY 2026.

View Audit 351708

Finding 547504 (2024-004)

Significant Deficiency 2024

Delaware County Community College

PA

Reporting Student Financial Aid Allowable Costs / Cost Principles

Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical accounting vacancies. The College is reviewing standard operating procedures for all federal activity to include grants and student aid. Procedures, training, and processes to review the SEF...

Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical accounting vacancies. The College is reviewing standard operating procedures for all federal activity to include grants and student aid. Procedures, training, and processes to review the SEFA will be implemented in FY 2026.

View Audit 351708

Finding 547481 (2024-002)

Significant Deficiency 2024

The Haven, Inc.

LA

Internal Control / Segregation of Duties Significant Deficiency

Condition: A significant control deficiency in internal control over the major federal program related to the lack of segregation of duties. Recommendation: The Board of Directors of The Haven, Inc. should closely monitor the day-to-day activities of the major federal program and implement other con...

Condition: A significant control deficiency in internal control over the major federal program related to the lack of segregation of duties. Recommendation: The Board of Directors of The Haven, Inc. should closely monitor the day-to-day activities of the major federal program and implement other control procedures until it is cost beneficial to hire additional staff. Planned Action: The Board of Directors will closely monitor the day-to-day activities of the major federal program until it is cost beneficial to employ additional staff.

View Audit 351670

Finding 547414 (2024-004)

Significant Deficiency 2024

90works, INC

FL

Cash Management Reporting Significant Deficiency

Federal Agency: U.S. Department of Veterans Affairs Federal Program Name: VA Supportive Services for Veteran Families (SSVF) Assistance Listing Number: 64.033 Federal Award Identification Number: 20-ZZ-026 Award Period: 10/01/2023 - 09/30/2024 Type of Finding: Significant Deficiency in Internal Cont...

Federal Agency: U.S. Department of Veterans Affairs Federal Program Name: VA Supportive Services for Veteran Families (SSVF) Assistance Listing Number: 64.033 Federal Award Identification Number: 20-ZZ-026 Award Period: 10/01/2023 - 09/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Compliance Requirement: Cash Management Actions Planned in Response to Finding: The organization will establish and implement a formal drawdown reconciliation process. This will include developing written procedures, training staff on reconciliation requirements, and maintaining clear documentation for each reconciliation. Executive personnel will conduct monthly reviews to verify compliance and address any discrepancies promptly prior to drawdown. Official Responsible for Ensuring CAP: The Interim ED will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The completion date is March 1, 2025. Plan to Monitor Completion of CAP: The Board of Directors meet with the Executive team at least quarterly to review financials.

View Audit 351650

Corrective Action Plans

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