Corrective Action Plans

Finding 392102 (2023-001)

Significant Deficiency 2023

VA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Corrective Action Taken or Planned: Child Nutrition, Inc. is in contact with the Virginia Department of Health (VDH) awaiting official written notification of the requirement that the three visits per year take place within the fiscal year. Immediately, for the current fiscal year (FY2024), the Ex...

Corrective Action Taken or Planned: Child Nutrition, Inc. is in contact with the Virginia Department of Health (VDH) awaiting official written notification of the requirement that the three visits per year take place within the fiscal year. Immediately, for the current fiscal year (FY2024), the Executive Director analyzed the Review History Report for all active providers to ensure compliance within the current fiscal year. The Executive Director drafted and finalized Reports Required to ensure Monitor Compliance within Fiscal Year (October – September) on March 11, 2024 and trained all Organization staff on March 14, 2024. Reports Required to ensure Monitor Compliance within Fiscal Year (October – September) • Review History Report: Executive Director and Field Specialist Manager are to review quarterly and communicate with Field Specialist if there are any discrepancies or required action. Field Specialists are required to run report for their case load and review quarterly. • Provider Due Reviews: Executive Director and Field Specialist Manager are to review monthly and communicate with Field Specialist if there are any discrepancies or required action. Field Specialists are required to run report for their case load and review monthly • Providers Not Trained: Executive Director and Field Specialist Manager are to review monthly and communicate with Field Specialist if there are any discrepancies or required action. Field Specialists are required to run report for their case load and review monthly • Sponsor Review Worksheet – Past Review History Executive Director and Program Manager will review the past review history on the Sponsor Review Worksheet as reports are received and entered into Minute Menu. The Program Manager will update Review# in Minute Menu. The Executive Director will edit next review due date as necessary. Name of Contact Person: Elizabeth Wittusen, Executive Director Phone Number of Contact Person: (540) 347-3767 Projected Completion Date: March 2024

View Audit 302252

Finding 392083 (2023-004)

Material Weakness 2023

Lss Housing Jamestown, Inc.

ND

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions § 200.334

US Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: As a result of management transition, supporting documentation for expense transactions and tenant eligibility were destroyed and were unable ...

US Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: As a result of management transition, supporting documentation for expense transactions and tenant eligibility were destroyed and were unable to be recreated. The organization was lacking appropriate internal controls to ensure records were retained for the required period of time. Responsible Individual: Dawn Helmowski, Finance Director Corrective Action Plan: Subsequent to the audit period under review, the affiliated entity of Luther Social Services of North Dakota has been replaced with Beyond Shelter, Inc. Upon this change, the new LSS Jamestown Housing, Inc. Board of Directors, implemented a Document Retention and Destruction Policy that includes retention or required documents for the required time periods that will ensure documents are retained. This policy was put into place on April 19, 2023. Anticipated Completion Date: April 2023

View Audit 302214

Finding 392047 (2023-004)

Significant Deficiency 2023

Belcourt Public School District #7

ND

Subrecipient Monitoring Equipment & Real Property Management Procurement, Suspension & Debarment

2023-004 MATERIAL WEAKNESS – Equipment/Real Property Management Condition: The District did not obtain prior approval for equipment acquisition. In addition, the approval received was for less than the expenditures incurred. Contact Person: Duane Poitra, Business Manager Corrective Action Plan: The ...

2023-004 MATERIAL WEAKNESS – Equipment/Real Property Management Condition: The District did not obtain prior approval for equipment acquisition. In addition, the approval received was for less than the expenditures incurred. Contact Person: Duane Poitra, Business Manager Corrective Action Plan: The purchasing agent acquired verification that American Rescue Plan – Elementary and Secondary School Emergency Relief (ESSER III) may be used for IDEA B allowable special education purchases. Moving forward, prior approval will be acquired by District purchasing agents on the ND DPI Capital Expenditure Prior Approval For Use of Federal Funding form before capital purchase is made using federal funding. Anticipated Completion Date: April 1, 2024

View Audit 302180

Finding 391985 (2023-002)

Material Weakness 2023

The Association of Chrmc and University Physicians

WA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Finding: For ALN 93.498, The actual total revenues for the quarter ended June 30, 2023 reported on the PRF period 5 submission do not agree to underlying accounting records for fiscal year ended June 30, 2023 by approximately $1,768,704. This difference affects the amount of revenues reported but d...

Finding: For ALN 93.498, The actual total revenues for the quarter ended June 30, 2023 reported on the PRF period 5 submission do not agree to underlying accounting records for fiscal year ended June 30, 2023 by approximately $1,768,704. This difference affects the amount of revenues reported but does not affect other data within the report, including the amount of PRF funds received that were utilized. Recommendation: Under the requirements of 2 CFR 200.303 the entity must establish and maintain effective internal controls over federal awards that provides reasonable assurance that the entity is in compliance with federal statues, regulation, and terms and conditions of the Federal award. Under the requirements of the PRF program reporting for an entity that uses option 1 to calculate lost revenues, the entity must report quarterly actual revenue/net charges from patient care. Corrective Action: In order to ensure that total revenues (by quarter) agree to the underlying accounting records a customized accounting system report will be developed to accurately report total revenues/net charges from patient care by quarter. A reconciliation will be performed to ensure that revenues reported agree with amounts reflected in the Association’s general ledger. Person Responsible for Corrective Action: David Sunstrom, Controller Anticipated Completion Date for Corrective Action: The Corrective Action will be implemented by June 30, 2024.

View Audit 302147

Finding 391975 (2023-002)

Material Weakness 2023

Santa Clara Valley Water District

CA

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking

The District has been monitoring and reporting expenditures accurately and timely on all active grants. It was a one-time issue and the District still has an overall solid internal control process in place. The District has since taken action and corrected the issues related to this finding. The Gra...

The District has been monitoring and reporting expenditures accurately and timely on all active grants. It was a one-time issue and the District still has an overall solid internal control process in place. The District has since taken action and corrected the issues related to this finding. The Grants and Claims Management Unit implemented additional controls over the year-end close processes to ensure that all expenditures are accrued for year-end and included in the SEFA. The District is now running a general ledger report quarterly for grants with semi-annual reporting requirements to ensure expenditures are captured within the fiscal year regardless of when construction activity has begun. In addition, the year-end checklist has been updated to ensure that the year-end expenditure review is completed by the project management team for each grant. The Finance department will provide more training and frequent communication with the project management team to ensure that all grant expenditures during the year are accounted for. The department will also continue to proactively enforce the existing policies and procedures requiring departments to complete expenditure reporting.

View Audit 302138

Finding 391964 (2023-002)

Significant Deficiency 2023

Presbyterian College

SC

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Individuals Responsible for Corrective Action Plan: Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-002 For 2 of 2 mid-y...

Individuals Responsible for Corrective Action Plan: Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-002 For 2 of 2 mid-year transfer students tested, the school did not actively add these students to the NSLDS transfer monitoring list. Corrective Action Plan: While the college experienced significant turnover in its staffing in fiscal years 2021 and 2022, the college has historically reviewed the NSLDS history of transfer students to ensure they were not enrolled or receiving a disbursement for the current term at another institution. Any student that showed a pending disbursement on COD would be notified to inform their previous college and request the pending disbursement be removed. Starting in the fall 2023, the transfer monitoring tool was utilized along with reviewing NSLDS history.

View Audit 302137

Finding 391957 (2023-008)

None 2023

Presbyterian College

SC

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.318 § 200.327

Individuals Responsible for Corrective Action Plan Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-008 The College did no...

Individuals Responsible for Corrective Action Plan Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-008 The College did not have a formal procurement policy in place documenting procedures that conform to the procurement standards in the Uniform Guidance. Corrective Action Plan: The College obtained multiple quotes for a Wi-Fi refresh project. The Chief Information Officer, under the guidance of the Vice President of Finance and Administration, analyzed these quotes and determined that one of them most closely met the needs of the College. This quote was submitted to Laurens County as part of the ARP Infrastructure Application, prepared by the College’s Corporate & Foundation Relations Officer. After Laurens County granted the funding for the Wi-Fi project to the College, the College moved forward with the vendor and scope of work laid out in the quote. However, the College does recognize that it did not adhere to all aspects of the Federal Procurement Policy. The Vice President of Finance and Administration, along with the Controller, will both implement a procurement policy for any purchases made with Federal funds that satisfies the requirements laid out in the Federal Procurement Policy and also educate any faculty/staff involved in purchasing products/services involving Federal funds.

View Audit 302137

Finding 391953 (2023-002)

Significant Deficiency 2023

Interdenominational Theological Center

GA

Questioned Costs Student Financial Aid Subrecipient Monitoring

We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. Two (2) out of 21 students did not complete exit counseling requirements upon graduating or dropping below half-time status. 34 CFR 685...

We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. Two (2) out of 21 students did not complete exit counseling requirements upon graduating or dropping below half-time status. 34 CFR 685.304(b)(1) b. One (1) out of 21 students was awarded Federal Direct Loans at less than half-time status. 34 CFR 685.200 (a)(1)(i). Attributable questioned cost: $3,000 c. Documentation to support the Center’s reconciliation of the Federal Direct Loan program between Common Origination and Disbursement (COD) and the Office of Financial aid was not available. 34 CFR 685.300(b)(5) d. Documentation to support the Center’s reconciliation of the Federal Work-Study program was not available. 34 CFR Part 668 Subpart L e. One (1) out of 21 students did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 34 CFR685.309(b) f. Documentation to conduct Federal Work-Study compliance testing was not provided. 34 CFR Part 675 g. Documentation to support testing for withdrawals and the return of Title IV funds compliance was not provided. HEA Section 484B & 34 CFR 668.22 h. Documentation to support credit balance (student refund) testing was not provided. 34 CFR 668.164(h)(1) i. Two (2) out of 21 students were paid Federal Direct Loans and did not make satisfactory academic progress (SAP) for the academic year. Additionally, the school did not provide updated documents supporting successful appeals. 34 CFR 668.34. Attributable questioned cost: $30,730 j. One (1) out of 21 students did not have an undergraduate transcript to prove eligibility for the program they were enrolled within the institution. HEA Section 484(d) and 34 CFR 668.32. Attributable questioned cost: $20,500. Auditor's 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. View of Responsible Officials – Management agrees.

View Audit 302135 Questioned Costs: $1

Finding 391942 (2023-004)

Material Weakness 2023

Hampton University

VA

Student Financial Aid Special Tests & Provisions Reporting

The University agrees with this finding. The University submits its enrollment status changes through the National Student Clearinghouse system to ensure proper recording in NSLDS. The University will strengthen its controls to ensure that the Registrar Office validates the completeness and accuracy...

The University agrees with this finding. The University submits its enrollment status changes through the National Student Clearinghouse system to ensure proper recording in NSLDS. The University will strengthen its controls to ensure that the Registrar Office validates the completeness and accuracy in the NSLDS system by reconciling the data per the NSLDS system to what is recorded in the University’s system for both branch locations; the main campus (003714-00) and HU Online (003714-81). Additionally, the Registrar’s Office will strengthen its monitoring controls over the transmission for both branch locations to ensure the data transmission is complete and accurate.

View Audit 302134

Finding 391941 (2023-001)

None 2023

Covenant House Florida, Inc.

FL

Subrecipient Monitoring HUD Housing Programs

Finding: 2023-001 - Housing Insprections. Name of Contact Person: Steven Henriquez, Chief Financial Officer. Corrective Action Plan: We have corrected the missing inspections that happened due to a staffing shortage at the time. Moving forward, all new move-ins and move-outs are to be inspected by C...

Finding: 2023-001 - Housing Insprections. Name of Contact Person: Steven Henriquez, Chief Financial Officer. Corrective Action Plan: We have corrected the missing inspections that happened due to a staffing shortage at the time. Moving forward, all new move-ins and move-outs are to be inspected by CHF staff, with repairs to be done to correct any deficiencies. Proposed Implementation Date: Implemented December 31, 2023.

View Audit 302133

Finding 391936 (2023-001)

None 2023

Nuestra Escuela

PR

Subrecipient Monitoring

Contact Person: Yarelis Sánchez Aldea – Program Director VOCA General guidelines Action Date of Compliance Involved areas File Management Policy Update to include in the Internal Procedures Manual Apr - 1 2024 Executive President Compliance Director Registry Centers Cordinators Approval of the Co...

Contact Person: Yarelis Sánchez Aldea – Program Director VOCA General guidelines Action Date of Compliance Involved areas File Management Policy Update to include in the Internal Procedures Manual Apr - 1 2024 Executive President Compliance Director Registry Centers Cordinators Approval of the Corrective Action Plan Apr 15 - 2024 Board of Directors Training on the Records Management Policy Apr 22 - 2024 External Consultant Compliance Director Academic Area Social Area Registry Directors in charge of Programs Schedule of internal monitoring for compliance with Special Conditions Apr 29 - 2024 Compliance Director Directors in charge of Programs Actions to complete monthly: • Internal monitoring by the Compliance Director • Meeting between the Compliance Director and the Directors of each of the Programs to validate the correct status of the maintenance of the files. • Report for the Executive President by Yarelis Sánchez Aldea Actions to complete quarterly: • Meeting between the Compliance Director and the Executive President for a physical review of the files. • Inform the Board of Directors as part of the agenda of the ordinary meeting on compliance with the Action Plan.

View Audit 302127

Finding 391714 (2023-003)

Significant Deficiency 2023

City of San Bernardino

CA

Subrecipient Monitoring § 200.332

To ensure compliance with subrecipient agreements, The Grants Division will work with the Purchasing Division to include the federal assistance listing number of the grant funding being passed through in grant agreement templates.

View Audit 302116

Finding 391713 (2023-002)

Significant Deficiency 2023

City of San Bernardino

CA

Subrecipient Monitoring

The subrecipient monitoring on the Emergency Rental Assistance Program (ERAP 2) will be conducted to monitor the activities conducted over the FY22/23 period to ensure that the assistance payments were disbursed appropriately to beneficiaries per the eligibility criteria of the program.

View Audit 302116

Finding 391712 (2023-001)

Significant Deficiency 2023

City of San Bernardino

CA

Subrecipient Monitoring Reporting

To ensure compliance for future reporting, The Grants Division will identify and maintain a tracking system that identifies federal awards where the City is the prime awardee. Grants Division Staff will notify the Management Analysts in applicable departments of their responsibility to report any su...

To ensure compliance for future reporting, The Grants Division will identify and maintain a tracking system that identifies federal awards where the City is the prime awardee. Grants Division Staff will notify the Management Analysts in applicable departments of their responsibility to report any subawards (grant related contracts) a $30,000 or above in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month of the subaward agreement effective date. The tracking log will include the contract information, the deadline date to report in the FSRS, and the date when it was completed and will request a copy of the filing for record keeping. This tracking log will be housed in the Grants Division folder on the City’s shared drive. As an added measure, the Grants Division will provide FFATA reporting training to staff as needed.

View Audit 302116

Finding 391703 (2023-002)

Significant Deficiency 2023

Commonwealth of Puerto Rico Department of Natural and Environmental Resources

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding No. 2023-002 -Allowable Activities-Loans repayments Condition Found Principal and interest has not been collected from the revolving fund on projects that were completed since before the execution of the loan agreement, which are included as part of the financial agreement dated August 18, 2...

Finding No. 2023-002 -Allowable Activities-Loans repayments Condition Found Principal and interest has not been collected from the revolving fund on projects that were completed since before the execution of the loan agreement, which are included as part of the financial agreement dated August 18, 2020. Therefore, repayment of principal and payment of interest should have begun on their respective dates, as set forth in the loan agreement and notes payable executed thereto. In addition, interest’s billings for other projects under agreement have not been submitted and collected on a timely basis. Per the loan agreement, “Interest on the outstanding Principal Amount of the loan shall accrue from the date of each disbursement at one percent (1%) per annum and shall be payable on January 1 and July 1 of each year”. However, the invoices corresponding to the periods of December 31, 2022 and June 30, 2023 were issued and billed on February 2, 2023 and August 7, 2023, respectively.Views of Responsible Officials and Corrective Action Plan DNER will assure that, after the final inspection of a construction project is performed, where PRASA Operations Division is also present at the inspection and both parties have to concur that the inspection passed which means the project is in operation. DNER will submit notifications to PRASA requesting the acceptance letter from the Operations Division. Such letter will be an attachment to the formal notification that DNER will send to PRIFA. DNER’s letter will specify the starting operating date and the useful life of the project. Therefore, PRIFA will be in position to collect principal and interest for the project according to federal regulation, as established in the loan agreement. Name (s) of the Contact Person (s) Responsible for Corrective Action Nelson Perez, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Anais Rodriguez Vega, Secretary Puerto Rico Department of Natural and Environmental Resources Anticipated Completion Date Immediately

View Audit 302110

Finding 391702 (2023-001)

Significant Deficiency 2023

Commonwealth of Puerto Rico Department of Natural and Environmental Resources

PR

Subrecipient Monitoring Cash Management § 200.305

Finding No. 2023-001 Cash Management – Drawdowns of funds Condition Found In two (2) of five (5) drawdowns selected for testing, we found that the disbursements were not transferred to the recipient in a timely manner. Views of Responsible Officials and Corrective Action Plan PRIFA is implementing a...

Finding No. 2023-001 Cash Management – Drawdowns of funds Condition Found In two (2) of five (5) drawdowns selected for testing, we found that the disbursements were not transferred to the recipient in a timely manner. Views of Responsible Officials and Corrective Action Plan PRIFA is implementing a new procedure to make sure that funds are paid to DENR within 3 days. Name (s) of the Contact Person (s) Responsible for Corrective Action Nelson Perez, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Anais Rodriguez Vega, Secretary Puerto Rico Department of Natural and Environmental Resources Anticipated Completion Date Immediately

View Audit 302110

Finding 391673 (2023-013)

Material Weakness 2023

Department of Human Services

HI

Subrecipient Monitoring Material Weakness Reporting

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: Subawards will be entered into the FSRS within the appropriate timeframe following the execution of the contract. Expected Completion Date: Not applica...

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: Subawards will be entered into the FSRS within the appropriate timeframe following the execution of the contract. Expected Completion Date: Not applicable as reporting of federal subawards is an ongoing requirement. Responding Officials: Catherine Scardino, Temporary Assistance for Needy Families Program Administrator

View Audit 302108

Finding 391644 (2023-003)

Significant Deficiency 2023

Lawndale Christian Health Center and Affiliates

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.308 § 200.309 § 200.403

Action taken in response to finding: The finance department has taken action in response to the circumstances which led up to this finding. We have added an accountant position to the team whose primary responsibility is to organize and invoice all grants for the organization. The additional staff p...

Action taken in response to finding: The finance department has taken action in response to the circumstances which led up to this finding. We have added an accountant position to the team whose primary responsibility is to organize and invoice all grants for the organization. The additional staff person allows a more thorough and detailed review of allowable grant costs, specifically prorated payroll charges. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Nelson, Accounting and Financial Analysis Director Planned completion date for corrective action plan: 9/30/2023

View Audit 302089 Questioned Costs: $1

Finding 391643 (2023-002)

Material Weakness 2023

Dillard University

LA

Questioned Costs Student Financial Aid Subrecipient Monitoring

The system is being reviewed to ensure flags are set not only from the Central Process System (CPS) on the ISIR as an alert, but to implement secondary measures in PowerFaids to flag the student’s electronic file record as part of the communication process that the counseling unit must review. Staff...

The system is being reviewed to ensure flags are set not only from the Central Process System (CPS) on the ISIR as an alert, but to implement secondary measures in PowerFaids to flag the student’s electronic file record as part of the communication process that the counseling unit must review. Staff will be counseled and additional training is being provided to ensure all staff are knowledgeable and conscientious of policy, review and the calculation process when determining yearly and aggregate loan limits. The University will be implementing Transfer Monitoring which has been discussed as preparation of bringing up a new system.

View Audit 302079 Questioned Costs: $1

Finding 391640 (2023-001)

Material Weakness 2023

Dillard University

LA

Questioned Costs Student Financial Aid Subrecipient Monitoring

To address and eliminate the prior audit finding related to Return of Title IV Funds, Academic Affairs and Records and Registration have been working closely with, and to train and educate Deans and Faculty on the Federal Regulations and Guidelines. Internal controls focused on monitoring, documenti...

To address and eliminate the prior audit finding related to Return of Title IV Funds, Academic Affairs and Records and Registration have been working closely with, and to train and educate Deans and Faculty on the Federal Regulations and Guidelines. Internal controls focused on monitoring, documenting, electronically reporting, follow-up reviewing and reporting of students’ last date of attendance and academic related activity have been implemented. The Registrar Office will work with the comparable offices at the consortia universities to implement reporting requirements for timely notification and documentation of withdrawals and/or no-shows to avoid repeat findings. Controls are being tightened between Academic Affairs, the Office of Records and Registration and the Office of Financial Aid & Scholarships.

View Audit 302079 Questioned Costs: $1

Finding 391636 (2023-008)

Significant Deficiency 2023

Johnson C. Smith University

NC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Corrective Action Plan: The University experienced significant staffing changes in the TRIO programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement. In many instance the documentation wasn’t available due to the transition of key i...

Corrective Action Plan: The University experienced significant staffing changes in the TRIO programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement. In many instance the documentation wasn’t available due to the transition of key individuals. Continuous monitoring of program records will be implemented to ensure compliance with federal, Institutional and program requirements. The programs will review existing program operating procedures manuals to identify needed updates to current policies and procedures to align with federal, Institutional and program requirements. The program stall will also engage in professional development opportunities to improve grant management. Anticipated Completion Date: July 31, 2024

View Audit 302075

Finding 391634 (2023-007)

Significant Deficiency 2023

Johnson C. Smith University

NC

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Corrective Action Plan: The University experienced significant staffing changes in the TRIO programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement. In many instance the documentation wasn’t available due to the transition of key ...

Corrective Action Plan: The University experienced significant staffing changes in the TRIO programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement. In many instance the documentation wasn’t available due to the transition of key individuals. During the period of staff transition for the McNair program, original communication showing previous approval from the Program Officer was not accessible. While the Department of Education provided correspondence granting McNair projects permission to reallocate travel funding to increase stipends for participants, given the limitations on travel capabilities due to the COVID-19 pandemic, which was subsequently confirmed by the Program Officer, we encountered difficulty locating explicit documentation approving the specific stipend increase amount. Continuous monitoring of program records will be implemented to ensure compliance with federal, Institutional and program requirements. The programs will review existing program operating procedures manuals to identify needed updates to current policies and procedures to align with federal, Institutional and program requirements. The program stall will also engage in professional development opportunities to improve grant management. Anticipated Completion Date: July 31, 2024

View Audit 302075 Questioned Costs: $1

Finding 391617 (2023-006)

Significant Deficiency 2023

County of Maui

HI

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.400 § 200.430

Ref. No. Compliance and Internal Control over Compliance Findings 2023-006 Allowable Costs – Significant Deficiency Recommendation We recommend the County follow their internal control process to ensure that adequate documentation supports the accumulation of costs charged to the Program as requ...

Ref. No. Compliance and Internal Control over Compliance Findings 2023-006 Allowable Costs – Significant Deficiency Recommendation We recommend the County follow their internal control process to ensure that adequate documentation supports the accumulation of costs charged to the Program as required by 2 CFR §200 Subpart E. View of Responsible Officials and Planned Corrective Action Management agrees with this finding. The Department of the Prosecuting Attorney’s office has reviewed and agreed a detailed line item report and Payment Request/Approval form did not accompany the respective RFF. The Department has already corrected these deficiencies to ensure each expense has an Expense Approval form with justification and that each RFF is accompanied with a detailed line item report and backup documentation for each expense being requested for reimbursement. Each payroll and non-payroll monthly invoices submitted clearly shows the breakdown. With each invoice submitted, it will state, as an example, “VOCA-SNAP 21-V2-01 Report & Attachments MM/YY”. A sample of this was submitted on March 25, 2024 with response. In short, the necessary back-up requested going forward is and will be available to submit for future audits or reviews. Anticipated Completion Date: 3/27/2024 Responding Person(s): Robert Nadal Grant Management Specialist Phone No. 808-270-7608

View Audit 302070

Finding 391616 (2023-005)

Significant Deficiency 2023

County of Maui

HI

Subrecipient Monitoring § 200.332

Ref. No. Compliance and Internal Control over Compliance Findings 2023-005 Subrecipient Monitoring - Significant Deficiency Recommendation We recommend the County ensure the completion of its Project Monitoring Report Form during the contract period and obtain the Subrecipient Monitoring Form fr...

Ref. No. Compliance and Internal Control over Compliance Findings 2023-005 Subrecipient Monitoring - Significant Deficiency Recommendation We recommend the County ensure the completion of its Project Monitoring Report Form during the contract period and obtain the Subrecipient Monitoring Form from its subrecipients at the end of every contract period as part of its monitoring procedures over subrecipients. View of Responsible Officials and Planned Corrective Action Management agrees with this finding. The Department of the Prosecuting Attorney’s office has reviewed and agreed one of the Subrecipient Monitoring Forms was not submitted, as we cannot locate it as it was stored on a computer hard drive of a former employee. However, on the second monitoring form which was submitted, after further review, discrepancies were found within the submitted monitoring form in regard to back-up documentation. The monitoring was conducted and completed within the requested time frame but a follow-up was not conducted to address a discrepancy for the VOCA-SNAP-20-V2-01 grant. Subrecipient monitoring will be conducted at the end of every grant period as per the Recommendation. The DPA has already implemented that such forms are to be maintained electronically on a shared drive and hard copy for the file. Anticipated Completion Date: Ongoing Responding Person(s): Robert Nadal Grant Management Specialist Phone No. 808-270-7608

View Audit 302070

Finding 391615 (2023-004)

Significant Deficiency 2023

County of Maui

HI

Subrecipient Monitoring Reporting Significant Deficiency

Ref. No. Compliance and Internal Control over Compliance Findings 2023-004 Reporting - Significant Deficiency Recommendation The County should improve their internal control process to ensure that quarterly reports required by Section 15011 of the CARES Act are completed and submitted on a timel...

Ref. No. Compliance and Internal Control over Compliance Findings 2023-004 Reporting - Significant Deficiency Recommendation The County should improve their internal control process to ensure that quarterly reports required by Section 15011 of the CARES Act are completed and submitted on a timely basis. View of Responsible Officials and Planned Corrective Action Management concurs with the finding as it applies to the special allocation of CARES Act funds. CDBG is implementing a new software program that will improve internal process controls and program efficiency. The software will automatically generate reminder notifications to CDBG staff and subrecipients of upcoming deadlines for quarterly reports. The CDBG Specialist will follow up with a letter to subrecipient to document non-compliance and additional corrective actions, as applicable. A policy and procedures manual for this software program will also be completed. Management further adds that due to a change in administration effective January 1, 2023, the CDBG Program experienced a 100% staff changeover. End Date: Ongoing Responding Person(s): Patience M. K. Kahula, CDBG Program Director Office of the Mayor Phone No. (808) 270-7213

View Audit 302070

Corrective Action Plans

Filters