FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
52,201
In database
Filtered Results
11,068
Matching current filters
Showing Page
335 of 443
25 per page

Filters

Clear
Active filters: Subrecipient Monitoring
Finding 58707 (2022-004)
Material Weakness 2022
Jackson County, Florida
FL
Questioned Costs Period of Performance Subrecipient Monitoring § 200.303
FINDING 2022-004 COMMENT: Under Uniform Guidance requirements, the County may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that...
FINDING 2022-004 COMMENT: Under Uniform Guidance requirements, the County may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity. Each individual project under this program has a specified work deadline, which may be extended at the discretion of FEMA. RESPONSE: The County has requested an extension related to the FEMA work, but as of the date of the report, the extension has not been approved. Effective June 26, 2023, Rett Daniels, Deputy County Administrator, and Sarah Sun, Budget Director, will continue to seek and obtain the proper extensions needed for the FEMA project in question.
View Audit 56597 Questioned Costs: $1
Finding 58706 (2022-005)
Material Weakness 2022
Jackson County, Florida
FL
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2021-003 COMMENT: Per the County's grant agreements with Florida Division of Emergency Management (FDEM), quarterly reports are required to be submitted through FloridaPA.com that include project costs and expenditures for each large project. Amounts in the quarterly reports should reconcile...
FINDING 2021-003 COMMENT: Per the County's grant agreements with Florida Division of Emergency Management (FDEM), quarterly reports are required to be submitted through FloridaPA.com that include project costs and expenditures for each large project. Amounts in the quarterly reports should reconcile to the County's accounting records and represent actual expenditures. The two large projects were tested for compliance with this requirement, including all quarterly reports submitted during the 2021 fiscal year for these projects. This was not a statistically valid sample. For all quarterly reports tested, the reported expenditures per quarter were unable to be reconciled to actual expenditures in the quarter per the invoices and other supporting documentation in the County's files. RESPONSE: Rett Daniels, Deputy Administrator, Sarah Suhn, Budget Director, and Tony Pumphrey, Finance Officer, will develop controls that will be effective July 31, 2023, to ensure quarterly reports submitted are reconciled to actual quarterly expenditures per invoices and other supporting documentation.
View Audit 56597
Finding 58682 (2022-001)
Significant Deficiency 2022
Channel One, Inc.
MN
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
SEE ATTACHED
SEE ATTACHED
View Audit 55870
Finding 58678 (2022-001)
Significant Deficiency 2022
Gti Energy and Subsidiaries
IL
Subrecipient Monitoring Cash Management Significant Deficiency
Finding Number: 2022-001 Condition: Controls in place did not minimize the time elapsing between the transfer of funds and disbursement to a GTI Energy subrecipient. Planned Corrective Action: The one exception noted related to a disbursement made in January 2022, prior to the full implementation of...
Finding Number: 2022-001 Condition: Controls in place did not minimize the time elapsing between the transfer of funds and disbursement to a GTI Energy subrecipient. Planned Corrective Action: The one exception noted related to a disbursement made in January 2022, prior to the full implementation of the corrective action plan in May of 2022. GTI Energy management believes the prior year?s corrective action plan successfully addressed this finding, as the remainder of the transactions tested were paid within 30 calendar days. Contact person responsible for corrective action: Michael Momot, Sr. Manager, Accounting and Contract Administration Anticipated Completion Date: Fully corrected as of May 31, 2022
View Audit 54739
Finding 58618 (2022-002)
Material Weakness 2022
Tippecanoe School Corporation
IN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Amanda M. Brackett, Chief Financial Officer Contact Phone Number: (765) 269-8218 Views of Responsible Official: We agree with the findings identified. Description of Corrective Action Plan: In order to mitigate future findings regard...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Amanda M. Brackett, Chief Financial Officer Contact Phone Number: (765) 269-8218 Views of Responsible Official: We agree with the findings identified. Description of Corrective Action Plan: In order to mitigate future findings regarding activities allowed and allowable costs within the Greater Lafayette Area Special Services cooperative, the TSC will implement procedures to ensure better internal controls which includes monitoring. The Chief Financial Officer will monitor the progress of the Corrective Action Plan to ensure that we fulfill our requirements of the CAP. Anticipated Completion Date: July 2021. Completion of this has been remedied an only affected year 1 of the audit period.
View Audit 56365
Regents of the University of Michigan
MI
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.208 § 200.305
Finding No. 2022-002 ? Cash Management View of Responsible Officials: The University maintains that it has policies and procedures in place to ensure expenditures are paid in accordance with 2 CFR Part 200.305(b) which requires non-federal entities to ??minimize the time elapsing between the transfe...
Finding No. 2022-002 ? Cash Management View of Responsible Officials: The University maintains that it has policies and procedures in place to ensure expenditures are paid in accordance with 2 CFR Part 200.305(b) which requires non-federal entities to ??minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity??. The University states in Note 1 to the Schedule of Expenditures of Federal Awards that it reports expenditures on an accrual basis of accounting unless otherwise directed by the terms and conditions of the underlying awards. These accrued expenditures are paid on a timely basis in accordance with the University?s existing processes, thereby ensuring compliance with the requirements in 2 CFR Part 200.305(b). This finding is based on the results of testing for Audit Objective No. 4 in Part 3, Section C. Cash Management, in the Office of Management and Budget (?OMB?) Compliance Supplement issued April 2022 which states ?For grants and cooperative agreements to non-federal entities that are paid on a reimbursement basis, supporting documentation shows that the costs for which reimbursement was requested were paid prior to the date of the reimbursement request.? However, as noted above, 2 CFR Part 200.305(b) requires only that non-federal entities minimize the time elapsing between the receipt of funds and the ultimate disbursement for the expenditures, and does not otherwise state that expenditures must be paid prior to the date of the reimbursement request. In October 2017, on behalf of its member institutions, the Council on Governmental Relations (?COGR?) issued a letter to the OMB Office of Federal Financial Management requesting that the Compliance Supplement be amended, followed by an update to 2 CFR Part 200.305, to address these inconsistencies. This request has not been addressed to date. The University will continue to monitor the OMB interpretation and responses to COGR?s request, and reevaluate its existing policies and procedures as necessary. Anticipated Completion Date: N/A
View Audit 56243
The Pennsylvania State University
PA
Subrecipient Monitoring Procurement, Suspension & Debarment Cash Management
REFERENCE # 2022-003 - Reporting-Federal Funding Accountability and Transparency Act- Deficiency Condition - The University provided subawards to various Hospitals during the fiscal year ended June 30, 2022. We reviewed the FFATA submitted by the University and noted that FFATA submission was not wi...
REFERENCE # 2022-003 - Reporting-Federal Funding Accountability and Transparency Act- Deficiency Condition - The University provided subawards to various Hospitals during the fiscal year ended June 30, 2022. We reviewed the FFATA submitted by the University and noted that FFATA submission was not within time frame as required by the HRSA. Recommendation - We recommend that the University submit the required FFATA reports within the time frame prescribed by HRSA. Corrective Action Plan - The University has a system to identify first tier subawards of $30,000 or more and a system to identify Purchase Orders (PO) generating vendor payments of $30,000 or more. These established processes are managed by the Office of Sponsored Programs (OSP) and the Office of Central Procurement (OCP), respectively. The identified hospital payments were not processed as subaward payments, nor were they processed through OCP where a payment would be generated via PO. The payments were made under unit specific service contracts and paid via non-PO payment (or direct payment) to the hospital partners. While this type of payment is authorized by Penn State systems, it was unknown at the time of payment that non-PO payments were not routed to OCP for review and validation of the FFATA reporting requirements. To ensure future compliance: ? OCP will conduct a retroactive review of all non-PO payments $30,000 or greater from July 2020 through present to ensure FFATA reporting is complete and accurate ? OSP and OCP will work with colleges to develop a unit-level process to review and identify eligible FFATA reporting prior to submission of non-PO payment requests ? OCP will conduct a bi-weekly review of all non-PO payments $30,000 or greater to ensure any transactions meeting FFATA requirements are reported timely and appropriately. Action Date - Ongoing Final Implementation Date - May 31, 2023 Name And Phone # Of Person Responsible - Virginia A. Teachey, 814-865-1355
View Audit 56241
Sicangu Oyate Ho, INC
SD
Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting
2022-004 Late Single Audit Submission (Compliance) New Finding This Year Recommendation: Management develop and implement policies regarding the retention of employment contracts. Action Taken: Due to the HR Generalist?s accident, the contracts were not filed in a timely manner in the employees pers...
2022-004 Late Single Audit Submission (Compliance) New Finding This Year Recommendation: Management develop and implement policies regarding the retention of employment contracts. Action Taken: Due to the HR Generalist?s accident, the contracts were not filed in a timely manner in the employees personnel file. We have developed a checklist to ensure all the requirements are met on what needs to be filed immediately with signed copies to payroll for data entry. We are recommending that the school start utilizing Personnel Actions for those employees that do not require contracts per regulations.
View Audit 55377
Finding 58546 (2022-002)
Material Weakness 2022
Sicangu Oyate Ho, INC
SD
Subrecipient Monitoring Reporting Material Weakness
2022-002 Missing Personnel Files (Material Weakness) New Finding This Year Recommendation: Recommend adhering to adopted policies regarding the retention of personnel files. Action Taken: Due to the absence of the HR Generalist who was involved in a motorcycle accident in the midst of putting togeth...
2022-002 Missing Personnel Files (Material Weakness) New Finding This Year Recommendation: Recommend adhering to adopted policies regarding the retention of personnel files. Action Taken: Due to the absence of the HR Generalist who was involved in a motorcycle accident in the midst of putting together all personnel files as recommended by the BIA records review, there were documents that were not filed immediately. We have created a checklist to ensure all files are complete and all documents filed in a timely manner. In 2020 when the building was undergoing renovation many of the personnel files were placed in storage and upon arrival of the new management team we had to recover and replace many missing documents. Thus creating a checklist to ensure each personnel file is complete.
View Audit 55377
Finding 58478 (2022-001)
Material Weakness 2022
Elbert County, Colorado
CO
Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness
Finding 2022-001: Material Weakness, Internal Control Over Compliance and Compliance Person(s) Responsible: Tiffany Hermes, Finance Manager Anticipated Completion Date: 9/30/2023 Corrective Action Plan: The County has taken steps to restructure and increase the in-house capabilities of the finan...
Finding 2022-001: Material Weakness, Internal Control Over Compliance and Compliance Person(s) Responsible: Tiffany Hermes, Finance Manager Anticipated Completion Date: 9/30/2023 Corrective Action Plan: The County has taken steps to restructure and increase the in-house capabilities of the finance department and overall County management. Several hiring actions have occurred, and the finance department is now full. ? There are steps in place now pertaining to internal controls which include having two employees with access to federal reports and submission capability. ? Upon an employee leaving, a structure will be in place to passalong the access to the correct position for future reporting.
View Audit 56078
Finding 58475 (2022-002)
Material Weakness 2022
Western Montana Area Vi Agency on Aging, Inc.
MT
Subrecipient Monitoring
Corrective Action Plan: In relation to the second finding. Our agency understands the importance of oversight of our contractors. We have done this in the past through monthly reports in which we monitor expenses and revenues as well as monitor provided services and services. Our agency provides tr...
Corrective Action Plan: In relation to the second finding. Our agency understands the importance of oversight of our contractors. We have done this in the past through monthly reports in which we monitor expenses and revenues as well as monitor provided services and services. Our agency provides training to contractor staff as necessary to ensure compliance with program rules. We also require our contract compliance form be completed annually by all contractors. We felt there needed to be additional oversight and in FY 22 we created an on-site assessment process. We rolled this out in April of FY 22 with assessments of Lincoln County sites. In FY 23 and in future years, the on-site assessments will be completed annually on all Older Americans Act service contractors with our agency. Please let me know if you have any questions or if there are any concerns regarding the response.
View Audit 49611
McDaniel College and Subsidiary
MD
Subrecipient Monitoring Reporting
McDaniel College, Inc. Corrective Action Plan For the Year Ended May 31, 2022 Finding 2022-001 - Reporting Condition: The institutional report for the quarter ending March 31, 2022 was not publicly posted to the College's website at the time of our audit. Corrective Action Plan Corrective Action...
McDaniel College, Inc. Corrective Action Plan For the Year Ended May 31, 2022 Finding 2022-001 - Reporting Condition: The institutional report for the quarter ending March 31, 2022 was not publicly posted to the College's website at the time of our audit. Corrective Action Plan Corrective Action Planned: The Consumer Information section of the College?s web page will be reviewed independently on the required filing dates to ensure that the information is appropriately posted. Name(s) of Contact Person(s) Responsible for Corrective Action: The AVP of Finance, Julie Fisher, will review the current documentation and future required postings as needed. Anticipated Completion Date: On February 2, 2023, the AVP of Finance reviewed the reports posted on the McDaniel website for completeness. Quarterly and annual reporting that is required to be published on the college web site will be reviewed by the AVP of Finance until the point at which no additional reporting is required.
View Audit 55290
Finding 58453 (2022-003)
Material Weakness 2022
North Spencer County School Corporation
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-003 Contact Person Responsible for Corrective Action: Gerri Ford Contact Phone Number: 812-937-2400 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will prepare the annual reports and ensure the amounts agree t...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Gerri Ford Contact Phone Number: 812-937-2400 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will prepare the annual reports and ensure the amounts agree to the accounting records. The annual reports prepared by the Corporation Treasurer will be provided to the Director of Learning who oversees the Elementary and Secondary School Emergency Relief (ESSER) grant to review and approve the amounts reported are accurate. After review and approval from the Director of Learning, the annual reports will be submitted by the Corporation Treasurer. Anticipated Completion Date: May 2023
View Audit 54408
East Peoria Elementary School District No. 86
IL
Subrecipient Monitoring Cash Management Reporting § 200.305
Finding No.: 2022-001 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. ...
Finding No.: 2022-001 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Tony Ingold, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
View Audit 55502
Emmanuel College
GA
Questioned Costs Special Tests & Provisions Student Financial Aid
Emmanuel College Audit Response Finding number 2022-001 from the 2022 audit has been copied below with the management response and corrective action plan provided. EMMANUEL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS JUNE 30, 2022 Condition: Out of a sample of 108 students there were 20 who ...
Emmanuel College Audit Response Finding number 2022-001 from the 2022 audit has been copied below with the management response and corrective action plan provided. EMMANUEL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS JUNE 30, 2022 Condition: Out of a sample of 108 students there were 20 who withdrew. We decided to test all 20 of those students as it related to return of Title IV funds. Return of funds were sent in by the required date except for two instances. One was late due to the Thanksgiving Holiday. The school was closed on that Thursday and Friday, so the funds were not submitted until the following Monday. This was not a big deal; however, the other instance was simply late by 4 days and no Holidays were involved. Cause: Simply an oversight in which the date simply slipped by them. Effect: The Department of Education received the transferred return of funds 4 days later than they were required to be deposited into the SFA account. Recommendation: College management should design and implement procedures to ensure that there are checks and balances to make sure that when a student withdraws and the return of funds are calculated that the required return date is flagged and sent to whomever is responsible for submitting those funds to the SFA account. Management Response and Corrective Action Plan: Financial Aid personnel will utilize a built in Return to Title IV funds feature of the financial aid software, PowerFaids, to function as a quality assurance measure for Accounting Office staff. The PowerFaids function archives the date of withdrawal and calculates the deadline for return of funds. This feature will allow for quality assurance reports to be pulled no less than a week before the deadline so that Financial Aid staff can serve as an accountability partner for accounting staff in ensuring funds are returned in a timely fashion and in compliance with all federal guidelines. Contact Responsible for Corrective Action: Donna Quick, Vice President for Enrollment, 706-245-2872
View Audit 55512 Questioned Costs: $1
Finding 58435 (2022-003)
Significant Deficiency 2022
Tucson Unified School District No. 1
AZ
Questioned Costs Subrecipient Monitoring Reporting
2022-003 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to review its current procedures over the review of contracts to ensure prevailing wage rates clauses are included in the contract and implement a monitoring control to ensure certified pa...
2022-003 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to review its current procedures over the review of contracts to ensure prevailing wage rates clauses are included in the contract and implement a monitoring control to ensure certified payrolls are submitted by the contractor or subcontractor in a timely manner as required by the regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For all Requests for Proposals (RFP), Invitations for Bid (IFB), and Requests for Quotations (RFQ), the District provides a ?Special Requirements: Federal Requirements? section in all of the terms and conditions that prospective vendors must review. All vendors are required to acknowledge that they read, understand, and will abide by the various Federal requirements. Among them, a clause of building projects states, ?Davis-Bacon Act ? the OFFEROR shall complete with the Davis-Bacon Act (40 U.S.C. 276a to 276a-7) as supplemented by the Department of Labor regulations (29 CFR Part 5).? Any prospective vendor is required to maintain records for the operations under the awarded contract for a period of not less than five (5) years for the District?s review. The District is currently identifying construction project vendors and requesting documentation to show evidence that the vendors met the requirements of Davis-Bacon. Davis-Bacon requirements have been implemented since July 1, 2022, and missing documentation from vendors will be collected by June 30, 2024. Name of the contact person responsible for corrective action: Ricky Hernandez, Chief Financial Officer Planned completion date for corrective action plan: Process was implemented by June 30, 2022. Vendors with missing documentation will be collected by June 30, 2024.
View Audit 55907 Questioned Costs: $1
Finding 58430 (2022-001)
Material Weakness 2022
The Harry and Jeanette Weinberg Gardens at Bedford, INC
MD
Eligibility HUD Housing Programs Subrecipient Monitoring
Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as...
Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as monitoring EIV reporting. We have implanted new EIV procedures to ensure
View Audit 55113
Finding 58422 (2022-002)
Material Weakness 2022
Fresno County Fire Protection District
CA
Subrecipient Monitoring Material Weakness Reporting
Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-002: Reporting Type of Finding: Material weakness in internal contr...
Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-002: Reporting Type of Finding: Material weakness in internal controls over Reporting and Noncompliance View of Responsible Officials: Concur with the finding. Corrective Action Plan: ? The District will develop and implement a more robust system for the preparation and submission of reporting. ? The District will include monitoring of all award contracts for reporting and other compliance conditions. Projected Implementation Date: May 1, 2023
View Audit 55903
Finding 58405 (2022-002)
Significant Deficiency 2022
Town of Easton
MD
Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.317 § 200.318 § 200.327
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the Town establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: T...
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the Town establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town of Easton will modify the current procurement procedures to add an additional section for those services, materials or products procured that have a Federal Grant Revenue source. Name(s) of the contact person(s) responsible for corrective action: Donald Richardson Planned completion date for corrective action plan: June 30, 2023
View Audit 54126
Finding 58384 (2022-001)
Significant Deficiency 2022
Unified School District #349 Stafford, Ks
KS
Subrecipient Monitoring Internal Control / Segregation of Duties
Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Educat...
Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Education over the financial statement activity and reports of the District is adequate to help mitigate the lack of segregation of duties. We believe it would be inefficient and cost prohibitive to hire the additional employees needed to properly segregate duties so at this time we do not plan on making any changes. However, we will continue to monitor this situation and periodically determine if it is cost-effective for us to properly segregate duties.
View Audit 54827
Finding 58380 (2022-003)
Significant Deficiency 2022
Midland Univeristy
NE
Subrecipient Monitoring Reporting Significant Deficiency
To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-003 ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support prov...
To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-003 ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support provided, and some of the quarterly reports were posted to the University?s website late. The University?s student portion quarterly reports June 30, 2021 and March 30, 2022 were selected for testing: ? Both reports included the number of students eligible for emergency student grants and the University was not able to provide support for as the counts were estimated. ? The June 30, 2021 report the amount of emergency grants disbursed to students and the number of students that received the grants both did not agree to the support provided. ? The June 30, 2021 report was posted to the University's website after the deadline of 10 days after calendar quarter end, it was posted October 27, 2021. ? The March 30, 2022 report, the amount of emergency grants disbursed to students and the number of students who received the grants were cumulative numbers and not just for the quarter as required. The University?s institutional portion quarterly report for June 30, 2021 selected for testing reported the total for lost revenue from academic sources and the total for other uses that did not agree to support provided. Additionally, the report was posted to the University's website after the deadline of 10 days after calendar quarter end, it was posted November 18, 2021. The 2021 annual report had some information that did not agree to the underlying support provided by the University. Specifically, the total for lost revenue and the total for other uses, and the required two new uses (direct outreach and monitoring and suppressing) were not reported although the support file provided did include costs for those items. Additionally, the number of students who received emergency grants did not agree to the support provided, and the institutional portion emergency grants to student accounts to cover outstanding amounts was reported incorrectly and should have been lost revenue for room & board refunds. Corrective Action Plan The University is currently gathering data for the 2022 HEERF annual performance report to be completed between March 6 to March 24, 2023. During this time, corrections can and will be made to the 2021 annual performance report. Proper support will be maintained for both reports. There will be no reporting past calendar 2022 as all awarded HEERF funds have been expended.
View Audit 54189
Finding 58378 (2022-002)
Significant Deficiency 2022
Midland Univeristy
NE
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-002 ? NSLDS Enrollment Reporting Condition/Context: For 6 of 25 students tested, the status effective date or program was reported incorrectly or the student was not reporte...
To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-002 ? NSLDS Enrollment Reporting Condition/Context: For 6 of 25 students tested, the status effective date or program was reported incorrectly or the student was not reported to NSLDS. ? Two students' withdrawn dates reported to NSLDS did not agree to the support provided from the University's system. Additionally, one of these student's enrollment status was reported incorrectly as full time not 3/4 time. The University subsequently corrected these students? records in NSLDS and the auditor viewed the screen prints with the corrections. ? One student's graduated date reported to NSLDS did not agree to the support provided from the University's system, however the University believes the date reported to NSLDS was correct and the system's date was incorrect. ? One student's full time status effective date was reported incorrectly as January 10, 2022 not August 30, 2021. The University subsequently corrected the student?s record in NSLDS and the auditor viewed the screen print with the corrections. ? One student was incorrectly not reported to NSLDS when they attended and had Title IV loans during 2021-22. The University subsequently corrected the student?s record in NSLDS and the auditor viewed the screen prints with the corrections. ? One student's status dates reported to NSLDS for campus level January 10, 2022 did not agree to the support provided by the University's system of April 4, 2022. The University subsequently corrected the student?s record in NSLDS and the auditor viewed the screen print with the corrections. The sample was not a statistically valid sample. Corrective Action Plan The University has made all corrections to the identified records. The University is reviewing its current processes and evaluating if additional review controls need to be put in place to ensure timely and accurate NSLDS data.
View Audit 54189
Finding 58377 (2022-001)
Significant Deficiency 2022
Midland Univeristy
NE
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-001 ? Title IV Credit Balances Condition/Context: For 4 of 25 students tested, the credit balance was not resolved in compliance with the regulations, the student?s Title I...
To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-001 ? Title IV Credit Balances Condition/Context: For 4 of 25 students tested, the credit balance was not resolved in compliance with the regulations, the student?s Title IV credit balances on their accounts were held and applied to future charges without student or parent authorization. The first student?s Title IV credit balance was $759 of Direct Loan funds, the second student?s was $3,702 of Direct Loan funds, the third student?s was $390 of Direct Loan funds and the fourth student?s was $2,850 of Direct Loan funds and $943 of Teach Grant funds. The sample was not a statistically valid sample. Corrective Action Plan The University agrees with the finding. The occurrence of Title IV credit balances occurs primarily with graduate program students. A review is being conducted of current internal control processes and evaluating what additional reporting is capable within the student information system to assist in identifying these Title IV credit balances in a more timely manner. Title IV credit balances are being monitored during the Spring 2023 terms and new procedures will be put in place for the Fall 2024 term.
View Audit 54189 Questioned Costs: $1
Deptford Township Board of Education
NJ
Subrecipient Monitoring Internal Control / Segregation of Duties
Summary description - The School District failed to maintain proper time and activity reports for employees charged to the Title I grant. Corrective Action Plan - That the School District time and activity reports must be completed within federal guidelines for salaries charged to Title 1 program. ...
Summary description - The School District failed to maintain proper time and activity reports for employees charged to the Title I grant. Corrective Action Plan - That the School District time and activity reports must be completed within federal guidelines for salaries charged to Title 1 program. Method of Implementation - Enhanced internal controls and additional staff training. Person Responsible for Implementation - Chief Academic Officer Planned Completion Date of Implementation - September 1, 2023
View Audit 55552
Finding 58239 (2022-001)
Material Weakness 2022
Selah School District No. 119
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
The District has maintained strong internal controls for time and effort compliance for several years. Time and effort applicability has been determined in August of every year prior to the new year starting. Semi-annual certifications have been routinely obtained for each building (all schoolwide...
The District has maintained strong internal controls for time and effort compliance for several years. Time and effort applicability has been determined in August of every year prior to the new year starting. Semi-annual certifications have been routinely obtained for each building (all schoolwide schools) for all certificated staff. The District has also maintained a consistent approach for time and effort for classified staff using timesheets as the time and effort record. When a classified staff member is working under multiple cost objectives, the split of time is documented on the timesheet using program codes. The District has not included the federal program name or number on the timesheet if the staff member is fully funded by one federal program. The District?s position is that if a para-educator is assigned to a special education classroom working with special needs students for a full day, the program name or number would not be necessary on the time and effort record. The assignment is clearly in a special education classroom. This process has been used for several years without audit exception. The District level certificated staff fully funded by Title I were overlooked this past year for semi annual certifications as they were added at the district level that year. The focus has always been on school level funded staff as district level staffing did not exist within the Title I program. Corrective Action: Since that time, most of these positions have been eliminated, but the District has already implemented semi-annual certifications for the existing staff member at the district level who is fully funded by the Title I program and will do so for any other positions added in the future. Corrective Action: The District will also ensure moving forward that all classified timesheets include a program number (or name) for employees fully funded by one federal program. Staff working under multiple cost objectives had timesheets that were in compliance with time and effort requirements including program codes and time for each recorded on the timesheets. A similar record will continue to serve as the time and effort record for classified staff working in one or more federal programs. A full analysis of the Frontline online timesheets (implemented the current 2022-23 school year) will be performed and adjustments made to ensure full compliance with federal time and effort requirements.
View Audit 56142
« 1 333 334 336 337 443 »