Corrective Action Plans

Finding 37378 (2022-020)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Corrective action plan: TDA maintains an internal policy that requires SOC reports to be reviewed annually and document complementary user entity controls included in each SOC report. TDA?s contract with Colyar LLC requires the vendor to produce a SOC report annually. The vendor was late in provid...

Corrective action plan: TDA maintains an internal policy that requires SOC reports to be reviewed annually and document complementary user entity controls included in each SOC report. TDA?s contract with Colyar LLC requires the vendor to produce a SOC report annually. The vendor was late in providing the SOC report as a 2022 contract deliverable. TDA took actions to ensure vendor accountability for submitting the late contract deliverable and the vendor was required to complete a corrective action plan. TDA will review and assess the SOC report as soon as it is delivered by the vendor to ensure CLA?s recommendations can be followed and will consider additional procedures to ensure internal controls are assessed in the absence of a SOC report. Implementation date(s): June 2023 Responsible persons: Chief Information Officer and the Director for Food and Nutrition Program Support

View Audit 28519

Finding 37357 (2022-029)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Subrecipient Monitoring Eligibility Special Tests & Provisions § 200.303

Corrective action plan: FDCM/OI investigators will review PIRTS reports on a regularly scheduled basis to ensure that Boards are uploading all required documentation related to childcare improper payments and taking collection efforts. The PIRTS system is in the process of being updated and is curre...

Corrective action plan: FDCM/OI investigators will review PIRTS reports on a regularly scheduled basis to ensure that Boards are uploading all required documentation related to childcare improper payments and taking collection efforts. The PIRTS system is in the process of being updated and is currently undergoing User Acceptance Testing. The updated system should allow for more robust reporting and controls. Additionally, FDCM/OI will provide more robust training and retraining to Boards that fall out of compliance. FDCM/OI will also develop an escalation policy in cases where Boards are not responsive to investigators? requests for status updates or document uploads into PIRTS. FDCM/OI investigators will ensure that SRM monitors are fully briefed on childcare improper payment cases at a Board as part of SRM?s annual monitoring review of the Board. Finally, FDCM/OI will ensure that all relevant controlling documents, e.g. Workforce Development Letter 21-16, Change 3 and its attached Child Care Fact-Finder?s Desk Aid; and the TWC?s Child Care Services Guide are updated to incorporate these new procedures. Implementation date(s): June 1, 2023 Responsible Persons: Jason Stalinsky, Deputy Division Director, Division of Fraud Deterrence and Compliance Monitoring

View Audit 28519

Finding 37356 (2022-028)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

Corrective action plan: The Texas Workforce Commission will initiate a formal and documented review procedure to ensure that FFATA reports are submitted timely. Implementation date(s): March 1, 2023 Responsible persons: Teri Goodwin, Financial Reporting Manager

View Audit 28519

Finding 37308 (2022-024)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Corrective action plan: ? For FFATA, Community Affairs Division (CAD) is currently updating Standard Operating Procedure (SOP) to include two review and approval processes that will take place prior to the submission in the FSFR system. The two additional review and approval process will be perfor...

Corrective action plan: ? For FFATA, Community Affairs Division (CAD) is currently updating Standard Operating Procedure (SOP) to include two review and approval processes that will take place prior to the submission in the FSFR system. The two additional review and approval process will be performed by the Team Lead, Laura White in CAD and Elizabeth Yevich, Director of Housing Resource Center (HRC). The two additional reviews will strengthen the process to ensure accurate and timely submission of monthly FFATA reporting. ? For Annual Financial Report, CAD is currently working with the Information System Division (IS) to correct issues identified in the data pulls to the summary sheets used for the submission of the Annual Report. CAD has identified that these issues emerged when federal funding sources began requesting data by individual grants. In order to address the identified issues, CAD and IS will continue to correct and test the data queries and formulas to ensure accurate reporting is achieved. Implementation date(s): ? For FFATA, March 2023 ? For Annual Financial Report, August 2023 Responsible persons: ? For FFATA, Director of Housing Resource Center and Team Leader of Community Affairs. ? For Annual Financial Report, Manager of Fiscal & Reporting and Team Leader of Community Affairs.

View Audit 28519

Finding 37295 (2022-013)

Material Weakness 2022

State of Texas C/o Comptroller of Public Accounts

TX

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

Corrective action plan: In December 2022, the Federal Funds Office (FFO) identified all prime awards with a potential subaward action date of 10/1/2021 or later. FFO is in the process of determining which of these have issued subawards for which no Federal Funding Accountability and Transparency A...

Corrective action plan: In December 2022, the Federal Funds Office (FFO) identified all prime awards with a potential subaward action date of 10/1/2021 or later. FFO is in the process of determining which of these have issued subawards for which no Federal Funding Accountability and Transparency Act (FFATA) reporting has been received from the program areas. In addition, FFO has revised the subaward reporting templates for programs. The goal of the revised templates is to 1) clearly state instructions for the information requested and 2) delineate between a) earlier subawards that are being reported late and b) subawards that fall into the current reporting period. These changes will assist FFO in maintaining current reporting and bringing all past due reporting up to date. The goal is to have all past due subawards from 10/1/2021 forward submitted to FFATA Subaward Reporting System (FSRS) by 12/31/2023. Implementation date(s): December 1, 2022 Responsible persons: Director, Federal Funds

View Audit 28519

Finding 37289 (2022-002)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

EA Application/Determination Corrective action plan: DFPS will ensure that INV/AR staff receive ongoing communication/training regarding EA and how to correctly document and record income within the IMPACT. DFPS will update the current EA policy and publishing a new resource guide for staff. DFPS ...

EA Application/Determination Corrective action plan: DFPS will ensure that INV/AR staff receive ongoing communication/training regarding EA and how to correctly document and record income within the IMPACT. DFPS will update the current EA policy and publishing a new resource guide for staff. DFPS staff will be provided training, tip sheets and ongoing support regarding the new policy and resource guide. The policy will be published by April 1, 2023. DFPS will continue to strengthen our internal quality assurance review of cases eligible for EA to ensure that INV/AR staff are complying with federal guidelines and internal policies. DFPS has submitted an IT ticket request to resolve the condition for the participant that had the incorrect income range of $0-$10,000 selected to the correct income range of $20,550 to $40,549 to align with the investigation report. The participant remains eligible for assistance regardless as the family unit makes less than $63,000. CPI will initiate a request for an IT project to conduct analysis of any limitations with verifying Emergency Assistance eligibility in the IMPACT system regarding why two of the three EA statements now show not answered. DFPS staff will be researching the issue to determine next steps by 2nd quarter FY 2024. Implementation date(s): Ongoing communication ? will vary, first communication by April 1, 2023; IMPACT research January 31, 2024. Responsible persons: Jerome Green PEAF Corrective action plan: DFPS uses an established recoupment process to address overpayments. A Kinship Development Worker writes a letter to the kinship caregiver regarding the overpayment and details the steps needed to return funds. This letter is also sent to accounting for follow up. DFPS maintains a proactive approach to strengthening/enhancing IMPACT limitations to ensure accurate data is maintained for accurate payments/disbursements through continuous program improvement. Implementation date(s): On January 13, 2023 ? staff initiated the above described recoupment process to recoup the second payment for the subject children. Responsible persons: Debbie Bouldin

View Audit 28519 Questioned Costs: $1

Finding 37283 (2022-008)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

Corrective action plan: DSHS will continue to utilize the updated procedure and FFATA checklist that was implemented on March 1, 2022 to ensure the verification of FFATA reports are formally documented prior to submission. DSHS will continue to maintain all relevant documentation to support that t...

Corrective action plan: DSHS will continue to utilize the updated procedure and FFATA checklist that was implemented on March 1, 2022 to ensure the verification of FFATA reports are formally documented prior to submission. DSHS will continue to maintain all relevant documentation to support that the key data elements were reported within the required timeframes. Implementation date(s): March 1, 2022 Responsible persons: FFATA Coordinator

View Audit 28519

Finding 37270 (2022-021)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Corrective action plan: Although the Department performed a partial review of service accounts during the review period and has current policies in place, a review and update of its policies will ensure the completeness and timeliness of future reviews and allow for improved documentation. Managemen...

Corrective action plan: Although the Department performed a partial review of service accounts during the review period and has current policies in place, a review and update of its policies will ensure the completeness and timeliness of future reviews and allow for improved documentation. Management intends to implement a list of all applicable systems to be reviewed, an associated scheduled timeline and allow for the documentation of its review and approval. SOP 1264.03 which is the policy that management intended to address the review of service accounts will be revised to better define the systems that are to be reviewed. In the SOP, the term ?System accounts? was intended to include all accounts not directly assigned to an employee, which are required for the functionality of TDHCA Information Technology (IT) systems. ?System accounts? could be used synonymously with the term ?Service accounts? and the agency will modify the policy to specifically refer to service accounts. Implementation date(s): August 2023 Responsible Persons: Director of Information Systems

View Audit 28519

Finding 37247 (2022-001)

Material Weakness 2022

City of Yakima

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal requirements for suspension and debarment. Name, address, and telephone of City contact person: Maria Simons - (509) 576-6638 129 N 2nd Street Yakima, WA 98901 Corrective a...

Finding ref number: 2022-001 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal requirements for suspension and debarment. Name, address, and telephone of City contact person: Maria Simons - (509) 576-6638 129 N 2nd Street Yakima, WA 98901 Corrective action the auditee plans to take in response to the finding: The City?s Corrective Action implemented as a result Audit Report Reference #1031349; Finding 2021-003 did not adequately address actions to ensure procurements were screened in accordance with the requirements set forth above. Corrective Action Plan 1. Conducted meeting on 9/19/23 with purchasing staff to review audit finding 2022-001 finding, actions as a result of the previous finding (2021-003) and identify root cause(s) and potential solutions. 2. Near Term CA: a. Create a pre-bid checklist for City staff to use to vet potential sources of supply b. Document a written procedure for federally funded procurements including checklist(s), bid forms, and contract language 3. .Long Term CA: Update Cayenta system to require requestor indicate on purchase requisition if proposed purchase is federally funded. Anticipated date to complete the corrective action: 1. Complete 9/19/2023 2. 2a ? Form complete 9/19/2023; Memo to all Cayenta buyers, requisitioners and approvers by 10/13/23 2b ? Document procedure by 12/1/23 3. Submit change request by 12/05/23 to the City?s IT Department to update required functionality in next available Cayenta block-point update.

View Audit 33874

Finding 37245 (2022-002)

Material Weakness 2022

Bethany College

KS

Subrecipient Monitoring Cash Management Material Weakness

Corrective Action Plan 2022-002: The College concurs with the finding and has provided corrective action through posting the correct institutional report in July 2022 to its website. Completion Date: July 2022 Contact Person: Krista Harris, Chief Financial Officer

View Audit 30545

Finding 37228 (2022-001)

Significant Deficiency 2022

Bethany College

KS

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Corrective Action Plan 2022-001: The College has obtained the required letter of credit from a local bank and will comply with federal heightened cash monitoring requirements. The College continues to work to positively align revenues and expenses. The College regularly monitors its cash flows and e...

Corrective Action Plan 2022-001: The College has obtained the required letter of credit from a local bank and will comply with federal heightened cash monitoring requirements. The College continues to work to positively align revenues and expenses. The College regularly monitors its cash flows and expense budgets both for timing and savings. Efforts continue to increase net student revenues to reduce the need for current-year contributions and other income for operating expenses. The College will continue to carefully plan and manage institutional financial aid to yield stronger net student revenues to support operations. Anticipated Completion Date: August 2023 Contact Person: Krista Harris, Chief Financial Officer

View Audit 30545

Finding 37216 (2022-002)

Material Weakness 2022

Nelsonville-York City School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2022-002 Planned Corrective Action: The district will put procedures in place to ensure that all future contracts for federally funded construction projects will include the necessary prevailing wage language. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: San...

Finding Number: 2022-002 Planned Corrective Action: The district will put procedures in place to ensure that all future contracts for federally funded construction projects will include the necessary prevailing wage language. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Sandi Hurd, Treasurer

View Audit 34462

Finding 37204 (2022-001)

Significant Deficiency 2022

Tennessee Association of Alcohol, Drug, & Other Addiction Services, Inc.

TN

Subrecipient Monitoring Cash Management Period of Performance

Name of federal program: Block Grant for Prevention and Treatment of Substance Abuse Federal Assistance Listing: 93.959 Federal Agency: U.S. Department of Health and Human Services Pass-through entity: Tennessee Department of Mental Health and Substance Abuse Services Name of Person Responsible: ...

Name of federal program: Block Grant for Prevention and Treatment of Substance Abuse Federal Assistance Listing: 93.959 Federal Agency: U.S. Department of Health and Human Services Pass-through entity: Tennessee Department of Mental Health and Substance Abuse Services Name of Person Responsible: Mary Linden Salter Corrective Action Plan: Management will put together a list of Monthly, Quarterly and Yearly anticipated invoices for year end. This list will be used at year end to check against payments/checks going out. Any invoice not received by Junes Month End will be investigated, to help insure they are received and paid before closure of the Month. During the following Months after Year End, management will pay closer attention to Invoice Dates during signing of checks to ensure if a late invoice comes through it is caught and placed in the correct year. Anticipated Completion Date: Management will be implementing the new procedure for the upcoming June 30th 2023 Year End.

View Audit 34453

Finding 37183 (2022-001)

None 2022

City of Ceres

CA

Subrecipient Monitoring Reporting

Finding 2022-001- Timeliness CFDA Title and Number: Highway Planning and Construction (20.205) Coronavirus State and Local Fiscal Recovery Funds (21.207) Federal Agency: U.S. Department Transportation U.S. Department of the Treasury Pass-through Entity: State of California Department of Transportati...

Finding 2022-001- Timeliness CFDA Title and Number: Highway Planning and Construction (20.205) Coronavirus State and Local Fiscal Recovery Funds (21.207) Federal Agency: U.S. Department Transportation U.S. Department of the Treasury Pass-through Entity: State of California Department of Transportation State of California Department of Water Resources Control Board Year: 2022 Planned Corrective Action: The City will work closely with the independent auditor to ensure single audits are completed within the specified timeline. Name of Responsible Person: Leticia Dias, Finance Director Projection Implementation Date: On or before 03/31/2024

View Audit 32743

Finding 37182 (2022-004)

Significant Deficiency 2022

Victor Valley Union High School District

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.214

The Board Trustees has authorized a reorganization of the Fiscal Services department that includes adding Purchasing Manager and Purchasing Technician to ensure the District follows all purchasing guidelines and compliance requirements related to purchasing. The Purchasing Manager will also be respo...

The Board Trustees has authorized a reorganization of the Fiscal Services department that includes adding Purchasing Manager and Purchasing Technician to ensure the District follows all purchasing guidelines and compliance requirements related to purchasing. The Purchasing Manager will also be responsible for our warehouse and inventory processes. This reorganization was approved effective July 1, 2023. Recruitment has begun for these positions.

View Audit 31772

Finding 37181 (2022-003)

Material Weakness 2022

Victor Valley Union High School District

CA

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment

The Board of Trustees has authorized a reorganization of the Fiscal Services department that includes adding Purchasing Manager and Purchasing Technician to ensure the District follows all purchasing guidelines and compliance requirements related to purchasing. The Purchasing Manager will also be re...

The Board of Trustees has authorized a reorganization of the Fiscal Services department that includes adding Purchasing Manager and Purchasing Technician to ensure the District follows all purchasing guidelines and compliance requirements related to purchasing. The Purchasing Manager will also be responsible for our warehouse and inventory processes. This reorganization was approved effective July 1, 2023. Recruitment has begun for these positions.

View Audit 31772 Questioned Costs: $1

Finding 37180 (2022-002)

Significant Deficiency 2022

Victor Valley Union High School District

CA

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.430

All employees are paid based on budget allocations assigned in our position control system. The Director of LCAP, Curriculum & Instruction, Innovation and Special Projects and/or their designee will reconcile the actual time & effort reported to the budget allocations prior to each fiscal year end c...

All employees are paid based on budget allocations assigned in our position control system. The Director of LCAP, Curriculum & Instruction, Innovation and Special Projects and/or their designee will reconcile the actual time & effort reported to the budget allocations prior to each fiscal year end close. Any necessary adjustments will be communicated to the Fiscal Services department to be processed.

View Audit 31772

Finding 37131 (2022-001)

Material Weakness 2022

North Franklin School District No. J51-162

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE North Franklin School District No. JSl-162 September 1, 2021, through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 US...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE North Franklin School District No. JSl-162 September 1, 2021, through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 US. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Cindy Sital, Business Manager PO Box 829 Connell, WA 99326 (509)-234-2021 Corrective action the auditee plans to take in response to the finding: This was North Franklin School District?s first federally funded construction project. In previous years, construction projects have been state or locally funded. The District did comply with requirements for state or locally funded construction projects. This particular project was funded through ESSER funds which are considered federal funds. Federal funds require a different set of guidelines. In the future, if the District uses federal funds for construction projects, the District will include a provision that the contractor or subcontractors comply with requirements to submit to the District weekly, for each week in which any contract work is performed, certified payroll reports. These reports will included a copy of the payroll and a signed statement of compliance. The District will also include inserting the required prevailing wage provisions into the contract. Anticipated date to complete the corrective action: 05/31/2023

View Audit 31557

Finding 37119 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Subrecipient Monitoring Reporting

2022-003 Reporting Financial Reports Significant Deficiency / Other Matter This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, will implement controls and processes to ensure the electronic submis...

2022-003 Reporting Financial Reports Significant Deficiency / Other Matter This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, will implement controls and processes to ensure the electronic submission of form HUD-52681-B occurs monthly. The Housing Authority anticipates this will be implemented in April 2023 upon completion of the HUD QAD review. Both Dana and Jennifer can be reached at 203-596-2640.

View Audit 28069

Finding 37091 (2022-023)

Significant Deficiency 2022

Government of the District of Columbia

DC

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

HSEMA concurs with the substance of the finding. The FFATA report for this grant is currently incomplete. HSEMA has procedures in place to file FFATA reports and does so for the other grants it manages. The Public Assistance grant is still missing some subrecipient information required to file th...

HSEMA concurs with the substance of the finding. The FFATA report for this grant is currently incomplete. HSEMA has procedures in place to file FFATA reports and does so for the other grants it manages. The Public Assistance grant is still missing some subrecipient information required to file the FFATA report in FSRS. Since the fiscal year 2021 audit was completed, we have been collecting the new Universal Entity Identifier (UEI) information for the Public Assistance grant subrecipients to be able to enter their subaward information into the FSRS system. Some subrecipient UEI profile information in SAM.gov is incomplete or generates an error in the FSRS system preventing the filing of the FFATA report. HSEMA is working with those subrecipients to get them to update their SAM.gov UEI profiles. See Corrective Action Plan for chart/table

View Audit 31369

Finding 37090 (2022-001)

Significant Deficiency 2022

Tri-Vision Housing Corporation, Inc. 054-11089

SC

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $269 from the operating account to bring the reserve for r...

Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $269 from the operating account to bring the reserve for replacements account current and communicate with the lender to ensure deposit increases are being made. Action(s) taken or planned on the finding: Management agrees with the recommendation.

View Audit 31067 Questioned Costs: $1

Finding 37076 (2022-002)

Significant Deficiency 2022

Full Circle Communities, INC

IL

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Name of auditee: Full Circle Communities, Inc. Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Ann McComb Position: CFO Telephone number: 312-530-9600Finding #2022-002 Comments on the Finding and Each Recommendation: D...

Name of auditee: Full Circle Communities, Inc. Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Ann McComb Position: CFO Telephone number: 312-530-9600Finding #2022-002 Comments on the Finding and Each Recommendation: During the year ended December 31, 2022, monthly deposits to the reserve for replacement account have not been made for Liberty Lake. Management should inquire with HUD to determine the amount of monthly funding required and transfer funds from the operating account to the reserve for replacements account to fully fund the reserve. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation and will work with HUD to determine the funding required for the reserve for replacements.

View Audit 33760

Finding 37065 (2022-002)

Material Weakness 2022

West Central School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-002 Contact Person Responsible for Corrective Action: Shannon Fritz, Corporation Treasurer Cathy Rowe, Superintendent Contact Phone Number: 219-567-9161 Views of Responsible Official: We concur with the audit findings. We have initiated corrective action as referenced below and will str...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Shannon Fritz, Corporation Treasurer Cathy Rowe, Superintendent Contact Phone Number: 219-567-9161 Views of Responsible Official: We concur with the audit findings. We have initiated corrective action as referenced below and will strive to ensure a proper system of internal controls. Description of Corrective Action Plan: The treasurer and superintendent will both review and sign all federal financial reports prior to submission. Anticipated Completion Date: January 1, 2023 Cathy Rowe, Superintendent Shannon Fritz, Corporation Treasurer Date: 2-27-23 Date: 2-27-23

View Audit 35253

Finding 37043 (2022-001)

Significant Deficiency 2022

University of Redlands

CA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Audit Finding 2022-001 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Data Transmission Errors - University of Redlands data submitted to its third-party provider, the National Student Clearinghouse, will be audite...

CORRECTIVE ACTION PLAN Audit Finding 2022-001 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Data Transmission Errors - University of Redlands data submitted to its third-party provider, the National Student Clearinghouse, will be audited via reports generated from directly from the NSLDS. The University Registrar will request access to the respective federal sites in order to run said reports. Delayed Degree Conferral - The Academic Catalog currently lists 4 conferral or graduation dates: Commencement, May 31, August 31, and December 31. This language will be changed to confer degrees the date of the last semester enrolled. - Degrees awarded outside of the typical reporting cycle will be reported manually through the National Student Clearinghouse and not held until the next degree reporting cycle. Contact Person Responsible for Corrective Action: Eric Maczka, University Registrar; eric_maczka@redlands.edu, 909-748-8333 Anticipated Completion Date: December 31, 2022

View Audit 28031

Finding 37020 (2022-004)

Significant Deficiency 2022

Women's Center, Inc.

ID

Subrecipient Monitoring Cash Management Reporting § 200.329

Finding 2022-004 Condition Based on the controls in place as described by staff of the organization, there were multiple instances of invoices and timesheets that did not contain evidence of approvals. Corrective Action Plan We understand the auditor?s comments and the following action will be taken...

Finding 2022-004 Condition Based on the controls in place as described by staff of the organization, there were multiple instances of invoices and timesheets that did not contain evidence of approvals. Corrective Action Plan We understand the auditor?s comments and the following action will be taken to resolve the situation. We will further develop policies and procedures, in addition to following those already in existence, for reviews and approvals. This process will be implemented and adhered to immediately.

View Audit 30560

Corrective Action Plans

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