Corrective Action Plans

Finding 52753 (2022-001)

Material Weakness 2022

Housing Authority of the City of Everett

WA

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

"See Corrective Action Plan for chart/table"

View Audit 44732

Finding 52676 (2022-001)

Significant Deficiency 2022

Long Island Fqhc, Inc.

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

LIFQHC has implemented procedures to ensure that all patients are charged appropriately based on services, income and where they should be categorized on the LIFQHC sliding fee scale. Management is currently providing training to the registration staff across all sites. The objective of this trainin...

LIFQHC has implemented procedures to ensure that all patients are charged appropriately based on services, income and where they should be categorized on the LIFQHC sliding fee scale. Management is currently providing training to the registration staff across all sites. The objective of this training is to verify patients' information, such as income, in order to ensure that all patients are charged appropriately. All the above findings were happened before the training was provided. Management has also implemented a new process in which the sliding fee scale will be updated on a more timely basis. LIFQHC will update the sliding fee scale in the electronic medical record system as soon as the current year's poverty guidelines are available. Responsible Party: Savitree Pestano, Chief Financial Officer Estimated Time of Completion: December 31, 2022

View Audit 44098

Finding 52441 (2022-006)

Significant Deficiency 2022

Columbia Gorge Community College

OR

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-006 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: The College provided emergency grants to students with the student portion of the HEERF funding, but the College could not provide evidence that the student met the de...

Finding 2022-006 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: The College provided emergency grants to students with the student portion of the HEERF funding, but the College could not provide evidence that the student met the definition of ?eligible student?. The emergency grants were used to relieve the delinquent student accounts. There were 5 students identified in our testing that were not ?enrolled in an institution of higher education on or after the date of the declaration of the national emergency (March 13, 2020).? It appears the 5 students were not enrolled at the College on or after March 13, 2020, and the College did not obtain evidence that the students were enrolled on or after this date at another institution of higher education. Responsible Individuals: Courtney Judah, Director of Institutional Effectiveness Corrective Action Plan: Ongoing training was conducted with Enterprise Management Software support to develop reporting and process steps to prevent reporting errors and improve accuracy for student?s assistance. Prevention to include creation of reports for awards pending and detailed disbursement and reconciliations schedules. Develop ongoing student intervention processes to identify student with emergency financial need. Student Funding Committee formed that processes request includes verification of enrollment, number of credits, and financial aid standing. Committee includes representatives from Financial Aid, Advising, Foundation, and the Business Office. The College has entered into an agreement with a third-party financial aid provider to service and administer financial aid awards, reporting and reconciliation. Contracted services include award packaging, document collection and compliance review, disbursement logs, direct flow of federal funds, account reconciliation and exit process. The added third-party support reduced workload on Financial Aid and allowed for a more proactive engagement with student emergency funding needs. Contacted Department of Education grant administrator for guidance on program requirements and compliance. Completed and will continue to participate in ongoing Department of Education training. Anticipated Completion Date: June 30, 2023

View Audit 52798 Questioned Costs: $1

Finding 52440 (2022-005)

Significant Deficiency 2022

Columbia Gorge Community College

OR

Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329

Finding 2022-005 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing, we noted the following issues over reporting: ? The financial data reported in the some of the quarterly reports posted for the institutional porti...

Finding 2022-005 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing, we noted the following issues over reporting: ? The financial data reported in the some of the quarterly reports posted for the institutional portion were not supported by the underlying trial balance activity. Responsible Individuals: Courtney Judah, Director of Institutional Effectiveness Corrective Action Plan: During internal audit of disbursements, the College identified several student disbursements that should have been recorded as emergency funds granted under the intuitional portion and not student portion. Journal entries were made to correct and change the award to the institutional portion, but failed to update the prior term report. To prevent future communication errors the team revisited the process and added a reviewing and updating of reports from prior periods. Management meet with the Grant Administrator and attended 2 webinars throughout the year to improve reporting process. Anticipated Completion Date: December 30, 2022

View Audit 52798

Finding 52317 (2022-004)

Significant Deficiency 2022

Integrated Community Solutions, Inc.

WI

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Housing Assistance Payments Allowable Costs, Special Tests ? Housing Assistance Payments ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate HAP is paid and/or consider additional train...

Housing Assistance Payments Allowable Costs, Special Tests ? Housing Assistance Payments ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate HAP is paid and/or consider additional training for housing specialist to ensure HAP is appropriately calculated based on information received. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will conduct internal training regarding the calculation of HAP. ICS will review files to assure that calculations are being done correctly. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately

View Audit 45610 Questioned Costs: $1

Finding 52316 (2022-003)

Significant Deficiency 2022

Integrated Community Solutions, Inc.

WI

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Supporting Documentation for Family Size Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate forms and supporting documentation are in the file in the future...

Supporting Documentation for Family Size Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate forms and supporting documentation are in the file in the future and/or consider additional training for housing specialist to ensure HAP is appropriately calculated based on information received. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will provide additional training for staff regarding how to document family size, voucher size, and citizenship. Proper documentation will be reviewed and files will continue to be reviewed monthly for compliance. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately

View Audit 45610 Questioned Costs: $1

Finding 52315 (2022-002)

Significant Deficiency 2022

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Subrecipient Monitoring Eligibility

Supporting Documentation in Tenant Files Eligibility, Special Tests ? Housing Assistance Payment ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should create an internal monitoring system to ensure that tenant files are scanned/saved appropriately, and the documentation meets all ...

Supporting Documentation in Tenant Files Eligibility, Special Tests ? Housing Assistance Payment ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should create an internal monitoring system to ensure that tenant files are scanned/saved appropriately, and the documentation meets all program guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will continue to have specialists scan in their own files. Specialists will review the file to assure that documents have been scanned properly and are legible before saving electronic file. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately

View Audit 45610

Finding 52314 (2022-001)

Significant Deficiency 2022

Integrated Community Solutions, Inc.

WI

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Calculating Expenses for Family Income Examinations Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure expenses are appropriately calculated in the future and/or consid...

Calculating Expenses for Family Income Examinations Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure expenses are appropriately calculated in the future and/or consider additional training for housing specialist to ensure HAP is appropriately calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will provide additional training for staff regarding expense calculation. ICS will also continue to review files monthly and review any errors that are occurring with specialists in order to prevent additional errors in the future. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately.

View Audit 45610 Questioned Costs: $1

Finding 52308 (2022-004)

Material Weakness 2022

White County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All current and future federal grant funding recipients/contractors will be searc...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All current and future federal grant funding recipients/contractors will be searched for their suspension & debarment status on SAM.gov. If the contractor is not registered through SAM.gov a form will be created for use by the Auditor?s office, as well as any County office, requesting verification from the contractor and/or subrecipient of their standing in regards to suspension, debarment, or any other reason that would exclude them from entering into a contract or subaward. Anticipated Completion Date: 12/31/23

View Audit 48334

Finding 52301 (2022-001)

Significant Deficiency 2022

National Collegiate Inventors & Innovators Alliance, INC Dba Venturewell

MA

Subrecipient Monitoring Reporting

National Collegiate Inventors & Innovators Alliance, Inc. d/b/a VentureWell?s (the Organization) management acknowledges the summary of Finding 2022-001 of the report of Independent Accountants for the years ending June 30, 2022, and 2021. The Organization has implemented procedures and internal con...

National Collegiate Inventors & Innovators Alliance, Inc. d/b/a VentureWell?s (the Organization) management acknowledges the summary of Finding 2022-001 of the report of Independent Accountants for the years ending June 30, 2022, and 2021. The Organization has implemented procedures and internal controls on August 10, 2022 to ensure compliance with subaward agreement and modifications subject to reporting under the Federal Funding Accountability and Transparency Act. Once a report is submitted in FSRS, it will be saved electronically (with a screenshot to capture the date/time of submission) and reviewed by the VP of Finance & Administration and/or Controller. Since the FSRS system does not send "report due" notifications, the VP of Finance & Administration will confirm the report has been submitted within 30 days of executing any subaward agreements. Additionally, execution of subaward amendments that result in the reporting requirement threshold being reached or funded amounts being de-obligated, will also be reported and confirmed per the above process. The Organization has documented these procedures in an update to the Subawards Policy to align with current regulations. All questions regarding the controls and procedures with this Corrective Action Plan may be directed to the Phil Weilerstein, President/CEO, or Abigail Barrow, Board Chair, in the event the questions involve a matter related to the President/CEO.

View Audit 43695

Finding 52250 (2022-101)

Significant Deficiency 2022

Central Arizona Shelter Services, Inc.

AZ

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles

We agree with the auditor's comments. The following actions will be taken to make sure sub-recipients payments comply with the Code of Federal Regulations 576.203{c). We will pay invoices within 30 days or document the reason for any delay. We would like it noted that in most cases the late payments...

We agree with the auditor's comments. The following actions will be taken to make sure sub-recipients payments comply with the Code of Federal Regulations 576.203{c). We will pay invoices within 30 days or document the reason for any delay. We would like it noted that in most cases the late payments were due to incomplete payment requests from the sub-recipients. Unfortunately, our invoice review process did not include preserving our notes and communication with the sub-recipients regarding our questions and requests for missing documentation that ultimately lead to the submission of additional documentation from the subrecipients and final approval of the invoice payment.

View Audit 47580

Finding 52228 (2022-002)

Significant Deficiency 2022

University of Hartford

CT

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

2022-002 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University evaluate its procedures and policies around their risk assessment under the requirements of GLBA. Explanation of disagreement with a...

2022-002 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University evaluate its procedures and policies around their risk assessment under the requirements of GLBA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will work towards a more timely receipt and review of risk assessments for GLBA compliance. Name(s) of the contact person(s) responsible for corrective action: Gregory Freidline Planned completion date for corrective action plan: March 2023

View Audit 43905

Finding 52227 (2022-002)

None 2022

Missouri Association of Area Agencies on Aging

MO

Questioned Costs Subrecipient Monitoring § 200.1

We are working with our fiscal agent to review the requirements of the Uniform Guidance to ensure that the MTDC base is properly applied in future federal grants.

View Audit 43693 Questioned Costs: $1

Finding 52226 (2022-001)

None 2022

Missouri Association of Area Agencies on Aging

MO

Subrecipient Monitoring Reporting

We are working with our fiscal agent to complete the required reporting for first-tier subawards on the Navigator 9 grant. We will complete the missed reporting and develop a reporting schedule to comply with this requirement going forward.

View Audit 43693

Finding 52205 (2022-001)

Significant Deficiency 2022

City of Milwaukee, Wisconsin

WI

Subrecipient Monitoring Reporting

Finding 2022-001 Condition: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Corrective Action Pion: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transpare...

Finding 2022-001 Condition: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Corrective Action Pion: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third party vendor's services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system. Contact Person(s) Responsible for Corrective Action: Steven L. Mahan, Director Community Development Grants Administration Mario Higgins, Associate Director Community Development Grants Administration Anticipated Completion Date: September 15th, 2023

View Audit 50888

Finding 52187 (2022-003)

Material Weakness 2022

City of Niagara Falls, New York

NY

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (...

Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2022-003 Management's Response The City is in agreement with this audit finding. While this may be a repeat finding from 202l, the delays in filing the 2022 CAPER were a result of turnover within the department resulting in delays in filing the annual CAPER. The City has procedures in place to complete the report within the guidelines of the program and anticipates completing this report within the required time frame going forward. Estimated Completion Date - Completed

View Audit 50058

Finding 52186 (2022-002)

Material Weakness 2022

City of Niagara Falls, New York

NY

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (...

Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2022-002 Management's Response The City is in agreement with this audit finding. Due in part to delays in finalizing both the 2021-2022 annual action plan and the 2022-2023 annual action plan, the City was delayed in being able to utilize those funds until approval was provided by HUD. The City continues to direct funds to projects that have the ability to be completed in a timely manner in order to be consistent with the CDBG regulation related to timeliness. The City is aware of the timeliness requirements and will continue to select projects that better allow the City to operate in accordance with these regulations. Estimated Completion Date - Next HUD verification date of May 1, 2024

View Audit 50058

Finding 52172 (2022-001)

Significant Deficiency 2022

Union Plaza Apartments Ca 16l000119

CA

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Finding #2022-001 (Assistance Listing 14.195) Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2021 was not submitted within the required timeframe to the federal audit clearinghouse. Management should submit the Form SF-...

Finding #2022-001 (Assistance Listing 14.195) Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2021 was not submitted within the required timeframe to the federal audit clearinghouse. Management should submit the Form SF-SAC Single Audit Data Collection Form within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Action(s) Taken or Planned on the Finding Agree. Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2021 was submitted to the federal audit clearinghouse on May 31, 2022. No further action is required.

View Audit 47372

Finding 52125 (2022-001)

Material Weakness 2022

Chippewa Valley Technical College District

WI

Subrecipient Monitoring

The District now provides a federal grant procurement manual to subrecipients to assist in procurement compliance and has put in place additional monitoring processes to ensure compliance of subrecipients.

View Audit 51080

Finding 52085 (2022-002)

Significant Deficiency 2022

Alabama State University

AL

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-002 ? Internal Controls over Student Financial Aid The University has a new policy and procedure in place regarding Risk Assessment within the Financial Aid Office. The University has also hired seasoned financial aid administrators to oversee all its internal control procedures. Anti...

Finding 2022-002 ? Internal Controls over Student Financial Aid The University has a new policy and procedure in place regarding Risk Assessment within the Financial Aid Office. The University has also hired seasoned financial aid administrators to oversee all its internal control procedures. Anticipated Date of Completion: September 30, 2023 Contact: K. Michael Francois Associate Vice President for Student Affairs/Financial Aid kfrancois@alasu.edu 334.229.4826

View Audit 43771

Finding 52067 (2022-002)

Material Weakness 2022

Maricopa County Special Health Care District

AZ

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.305 § 200.328

Finding 2022-002: Grant Program/ALN #: Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease/ALN # 93.918 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: 5H76HA00151-31-00; 6H76HA00151-31-01; 2H76HA00151-32-00; 6H76H...

Finding 2022-002: Grant Program/ALN #: Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease/ALN # 93.918 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: 5H76HA00151-31-00; 6H76HA00151-31-01; 2H76HA00151-32-00; 6H76HA00151-32-01 Name of Contract Person: Lito Landas, Controller Management Response: The Ryan White Part C program project period ended December 31, 2021 and a new project period started January 1, 2022 with the first federal financial report due in April 2023. Starting with the new program year, Valleywise Health management will develop and implement internal controls to ensure that program income is accurately calculated and reported in the federal financial report. Proposed Completion Date: March 31, 2023

View Audit 53538

Finding 52040 (2022-005)

Significant Deficiency 2022

Ashland University

OH

Student Financial Aid Reporting Procurement, Suspension & Debarment

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-005 Audit Finding: The University was required, as a result of the Focused Program Review (OPE ID: 00301200) (FPR) regarding the University?s part...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-005 Audit Finding: The University was required, as a result of the Focused Program Review (OPE ID: 00301200) (FPR) regarding the University?s participation in the ?Pell for Students Who Are Incarcerated? experiment (Second Chance Pell), to complete a full file review (enrollment status, effective dates and reporting dates) of all National Student Loan Data System (NSLDS) enrollment reporting for the 2019-20 and 2020-21 award years and update and correct errors identified. Corrective Actions Taken or Planned: Management concurs with the finding. The Registrar?s Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effective status data field required correction in the NSLDS Enrollment History system. Since the restoration of the NSLDS system in November 2022, the Registrar?s Office has been correcting the data.

View Audit 50813

Finding 52039 (2022-004)

Significant Deficiency 2022

Ashland University

OH

Student Financial Aid Subrecipient Monitoring

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-004 Audit Finding: The University did not have an established policy and procedure to ensure that the University consistently applied the regulati...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-004 Audit Finding: The University did not have an established policy and procedure to ensure that the University consistently applied the regulations regarding payments of Pell if a student?s program crossed over an award year. Corrective Actions Taken or Planned: Management concurs with the finding. In April 2022 a formal policy and procedures addressing the awarding of the Pell Grant has been established to ensure compliance including staff training.

View Audit 50813

Finding 52037 (2022-002)

Material Weakness 2022

Ashland University

OH

Questioned Costs Special Tests & Provisions Student Financial Aid

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-002 Audit Finding: As part of the audit for the 2021- 2022 Federal award year, Schneider Downs determined that the University used the same determ...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-002 Audit Finding: As part of the audit for the 2021- 2022 Federal award year, Schneider Downs determined that the University used the same determination for the payment period for those students who had been awarded Pell grants that it had been using in the periods for which the U.S. Department of Education (ED) conducted the Focused Program Review (FPR). In addition to the population of students who are participating the Second Chance Pell program, the University also identified additional students, that when using ED?s interpretation of the Code of Federal Regulations (CFR), the University used a payment period that did not reflect enrollment in a nonstandard instructional term program. Corrective Actions Taken or Planned: Management does not concur with the criteria of this finding due to a disagreement with the interpretation of the regulations included in ED?s Final Program Review Determination (FPRD) and has appealed the finding as stated in the following paragraphs. Management followed the direction received from the ED Reviewers during the FPR exit interview on September 24, 2021, stating the University should not change its practice for the Second Chance Pell students enrolled in their respective instructional program nor the calculation using Formula 1 for the payment period until the Program Review Report (PRR) is received. The PRR was received on January 3, 2022, which was after the summer and fall 2021 semesters and just weeks prior to the start of the spring 2022 semester. Moreover, pursuant to the Higher Education Act ?498A(b), the University was entitled to an opportunity to review the PRR and within 60 days of receipt, submit a response for ED?s review prior to their preparing a final determination. The University submitted its response to the PRR on March 11, 2022. The University disagrees with the determinations in the FPRD and is vigorously defending itself against the ED interpretation of the regulations, the findings and the proposed financial assessments. The University filed an appeal of the findings and the associated financial assessments contained in the FPRD on October 24, 2022, and submitted a brief in support of the appeal on January 22, 2023, to the ED Office of Hearings and Appeals within the guidelines as prescribed by the Higher Education Act ? 487(b)(2) and U.S.C. ? 1094(b)(2). Effective with the fall 2022 semester term and each fall and spring terms thereafter, the Second Chance Pell students enrolled in their respective instructional programs have a fifteen (15) week standard instructional term and the payment period qualifies for calculations utilizing Pell Formula 1.

View Audit 50813 Questioned Costs: $1

Finding 52002 (2022-010)

Significant Deficiency 2022

City of Amsterdam, New York

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

2022-010 ? Community Block Grant-State Administered Small Cities Program Recovery Fund The City has been relying on guidance from previous auditors who determined that Community Development Block Grants are awarded to the City, not the URA, and are therefore recorded on the City?s financial stateme...

2022-010 ? Community Block Grant-State Administered Small Cities Program Recovery Fund The City has been relying on guidance from previous auditors who determined that Community Development Block Grants are awarded to the City, not the URA, and are therefore recorded on the City?s financial statements. The URA is only serving as a pass-through entity. As a result of this guidance, it has been the City?s understanding that the URA would not be required to report these grants on the PARIS report.

View Audit 53246

Corrective Action Plans

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