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Corrective Action Plans

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Finding 286713 (2022-079)
Material Weakness 2022
State of Colorado
CO
Subrecipient Monitoring Reporting § 200.303 § 200.332 § 200.501
The Department of the Treasury (Treasury) strengthened its internal controls with DOLA?s agreement to disseminate the necessary information to the subrecipients in compliance with federal requirements for subrecipient monitoring and reporting for the Minerals Leasing Act program (Program) at the ear...
The Department of the Treasury (Treasury) strengthened its internal controls with DOLA?s agreement to disseminate the necessary information to the subrecipients in compliance with federal requirements for subrecipient monitoring and reporting for the Minerals Leasing Act program (Program) at the earliest possible opportunity following receipt of the recommendation in the previous FYE?s report as the monitoring and reporting for the Program could only be performed following the annual distribution of such funds which took place subsequent to FYE 2022. The Department will formalize an Interagency Agreement with DOLA and any other relevant parties, incorporating additional corrective action before the stated date above (June 30, 2023).
View Audit 282464
Finding 286696 (2022-063)
Significant Deficiency 2022
State of Colorado
CO
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303 § 200.334
In December 2022, the Office of Financial Aid strengthened its internal control over the reporting requirements for the Higher Education Emergency Relief Fund (HEERF), by adding the report due dates to the internal operational calendar. Additional level reviews were also added to the submission proc...
In December 2022, the Office of Financial Aid strengthened its internal control over the reporting requirements for the Higher Education Emergency Relief Fund (HEERF), by adding the report due dates to the internal operational calendar. Additional level reviews were also added to the submission process before the required reports will be sent to the Department of Education and posted on the financial aid website.
View Audit 282464
Greater Cleveland Food Bank
OH
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Finding: 2022-002 Internal Control over Compliance with Reporting Agency: Greater Cleveland Food Bank Name of responsible contact person and title: Jessica Morgan, CPO & Valissa Turner Howard, VP of Talent and Legal Affairs Anticipated completion date: 7/31/2023 Agency's response: Concur Planned Cor...
Finding: 2022-002 Internal Control over Compliance with Reporting Agency: Greater Cleveland Food Bank Name of responsible contact person and title: Jessica Morgan, CPO & Valissa Turner Howard, VP of Talent and Legal Affairs Anticipated completion date: 7/31/2023 Agency's response: Concur Planned Corrective Action(s): ? The Agency Services Analyst will complete the quarterly report within 35 days of the end of the quarter to ensure proper review, approval, and corrections if necessary, in order to be submitted within the 45-day requirement. Prior to the report being submitted, the Director of Agency Services will continue to review and will provide oversight for timely submission. ? Include in our Internal Auditing Program of the OAF/TANF contract, review of all supporting documents to validate timely reporting. ? The VP of Talent and Legal Affairs with the support of the Compliance Manager will review the timelines for all required reporting to the Ohio Association of Food banks on an annual basis with supervisors and those employees responsible for reporting.
View Audit 264352
Finding 279096 (2022-001)
Material Weakness 2022
Greater Cleveland Food Bank
OH
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding: 2022-001 Internal Control over Compliance with Activities Allowed or Unallowable Agency: Greater Cleveland Food Bank Name of responsible contact person and title: Jessica Morgan, Chief Programs Officer and Dwayne Brake, VP of Operations Anticipated completion date: 7/31/2023 Agency's respon...
Finding: 2022-001 Internal Control over Compliance with Activities Allowed or Unallowable Agency: Greater Cleveland Food Bank Name of responsible contact person and title: Jessica Morgan, Chief Programs Officer and Dwayne Brake, VP of Operations Anticipated completion date: 7/31/2023 Agency's response: Concur Planned Corrective Action(s): ? Reimplementation of pre-COVID delivery and rece iving practices, signed receipts, regarding all food and commodities to sub-recipient agencies. ? Include a review of all supporting documents and signed receipts in our Internal Auditing Program of the TEFAP contract. ? Staff who are responsible for collecting invoice signatures, including the responsible parties, will be retrained on the procedure and will annually review the requirements for signed receipts for government commodities to ensure proper record keeping.
View Audit 264352
Finding 265183 (2022-003)
Material Weakness 2022
Overdose Lifeline, Inc.
IN
Questioned Costs Period of Performance Subrecipient Monitoring
Finding 2022-03 Expenditure of Funds Outside Contract Period Condition: In the course of testing direct disbursements for adherence to appropriate cutoffs concerning the contract's period of performance, it was discovered that the Organization incurred a substantial amount of expenditures on contr...
Finding 2022-03 Expenditure of Funds Outside Contract Period Condition: In the course of testing direct disbursements for adherence to appropriate cutoffs concerning the contract's period of performance, it was discovered that the Organization incurred a substantial amount of expenditures on contracts prior to the official contract start date. These disbursements took place without acquiring proper authorization for making disbursements prior to the contract's commencement. Despite the unique nature of Naloxone inventory being treated as a prepaid asset due to its delayed usage, the majority, if not all, of the Naloxone units were fully expended before the contract officially commenced. Corrective Actions Taken or Planned: The Organization?s Board and Executive Team consisting of the CEO and the COO acknowledge the finding of expending funds outside the contract period. This finding is connected to the purchase of the emergency medication naloxone. The Organization decided to purchase with no assurance of reimbursement in order to eliminate the lack of emergency medication in an overdose epidemic. The Organization had verbal approval but did not secure approval in writing. Numerous policies will be adopted in 2023 to ensure this does not occur again. Some of these policies include the transition to an experienced nonprofit bookkeeper, training for Finance and Grants Management and tracking mechanisms, monthly grants tracking meetings to ensure inventory and spending, and the adoption of a clear and documented approval process should spending, outside a contract period, be required.
View Audit 261078 Questioned Costs: $1
Finding 265160 (2022-001)
Significant Deficiency 2022
Sewall Child Development Center INC
CO
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency
CORRECTIVE ACTION PLAN Finding 2022-001 Information on the Federal Program: Assistance Listing Number 93.600-Head Start Program, United States Department of Health and Human Services. Pass- Through Entity: the City and County of Denver and Mile High Early Learning. Award Number: MOEAI202158316, MO...
CORRECTIVE ACTION PLAN Finding 2022-001 Information on the Federal Program: Assistance Listing Number 93.600-Head Start Program, United States Department of Health and Human Services. Pass- Through Entity: the City and County of Denver and Mile High Early Learning. Award Number: MOEAI202158316, MOEAI-202158627, 08HP000174-03. Compliance Requirements: Allowable Costs Type of Finding: Material Noncompliance and Significant Deficiency Planned Corrective Action: Management at Sewall Child Development Center has been relying on a manual system of time tracking across our programs. Given the complexities of our various blended funding sources, we agree that we need an improved tracking system with better automation of payroll and the time tracking process. This is especially true with the demands on our staff with the coordination of multiple grants. The review of automated systems is in process. Name of Contact Person: Heidi Heissenbuttel, CEO/President Anticipated Completion Date: We anticipate doing a review of payroll companies by May 2023 to have a new system in place by the new fiscal year, July 2023. Meanwhile, there will be greater supervision of time sheet allocations, implemented immediately.
View Audit 261075
Elysian School
MT
Subrecipient Monitoring Matching / Level of Effort / Earmarking
WAGE RATE REQUIREMENTS Name of contact person: Laurie Hickethier Corrective Action: In the future, the District will put steps in place to ensure all projects funded with federal money that will be over the $2,000 limit will require the company hired to supply the district business manager with a ...
WAGE RATE REQUIREMENTS Name of contact person: Laurie Hickethier Corrective Action: In the future, the District will put steps in place to ensure all projects funded with federal money that will be over the $2,000 limit will require the company hired to supply the district business manager with a certified copy of their payroll for the job done. The district business manager will verify that the wages paid are for the contract no less than the locally prevailing wage for the corresponding work on similar projects in the area. Proposed Completion Date: Immediately
View Audit 262547
Finding 254952 (2022-005)
Significant Deficiency 2022
Healthcare for the Homeless - Houston
TX
Subrecipient Monitoring Cash Management Reporting
Proposed corrective action: The finance department has already implemented a process in which the Chief Financial Officer reviewed draws on federal funds noting no discrepancies. Going forward, the Chief Financial Officer will calculate the amount of the draw on federal funds, which will then be rev...
Proposed corrective action: The finance department has already implemented a process in which the Chief Financial Officer reviewed draws on federal funds noting no discrepancies. Going forward, the Chief Financial Officer will calculate the amount of the draw on federal funds, which will then be reviewed, approved, and documented by the Chief Executive Officer before the draw is submitted. Anticipated correction date: This has already been implemented retroactively effective January 2023. Responsible official: Gabriela Cordero, Chief Financial Officer.
View Audit 235553
Finding 252559 (2022-001)
Significant Deficiency 2022
United Food Bank
AZ
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303
2022-001 U.S. Department of Agriculture, Food, and Nutrition Service Emergency Food Assistance Program CFDA Number: 10.568/10.569 Passed Through: The Arizona Department of Economic Security Pass Through Number: CtR052634 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding ? Significant Defi...
2022-001 U.S. Department of Agriculture, Food, and Nutrition Service Emergency Food Assistance Program CFDA Number: 10.568/10.569 Passed Through: The Arizona Department of Economic Security Pass Through Number: CtR052634 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding ? Significant Deficiency in Internal Control over Compliance Condition/Context ? Internal control procedures over eligibility requirements for 1 of 40 eligibility sheets tested indicated there was no certifying signature by the eligible recipient agency volunteer, and there was no evidence of secondary review by the distribution agency program officials. Contact Person ? Chariti Stern, Chief Program Officer Corrective Action Plan ? United Food Bank has entirely onboarded all TEFAP agencies to be active on Link2Feed; however, a handful of agencies still use sign-in sheets due to technology limitations. At the 2022 Agency Conference, a presentation was done that conveyed the importance of checking all signatures on United Food Bank documents. The 2022 Partner Agency Handbook explains that a signature is required for the reports and sign-in sheets to be authorized and accepted by United Food Bank. Re-training United Food Bank staff has also occurred to ensure that all reports have the correct signatures and that the United Food Bank staff?s initials are on all documents to ensure that the reports were reviewed.
View Audit 257571
Finding 238658 (2022-001)
Significant Deficiency 2022
Housing Authority of the City of Greensboro
NC
HUD Housing Programs Subrecipient Monitoring Eligibility
Finding 2022-001 - Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Corrective Action Plan: GHA will implement the following immediate and on-going actions to correct internal control over particip...
Finding 2022-001 - Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Corrective Action Plan: GHA will implement the following immediate and on-going actions to correct internal control over participant files in the Housing Choice Voucher program: Immediate Response: GHA is guided by seven core values. The first of which is Integrity. Upon discovery of forged documents, in March 2023 it was clearly communicated and reiterated that any actions, such as alternation, falsification, or fabrication is unacceptable and the appropriate disciplinary would be taken. A prompt and thorough investigation resulted in a team member being terminated for forging documents and a change is senior leadership. A third-party consultant was brought in immediately to complete an assessment and review of the voucher programs internal process to provide immediate process improvement along with reviewing an additional sample set of participant files. Ongoing Response: GHA will improve internal controls in the area of file review and quality control and assurance by completing multiple examinations of applicants/program participants calculations at initial move- in, interim, and re-examination anniversary. In addition to the two-prong reviews being completed by team members, a third-party compliance company may be used to review all initials, and up to twenty-five percent (25%) of all interim and re-examination of program participants' files. Internal/external training will be provided to each team member involved with the determination of rent and maintaining tenant files, as well as programmatic eligibility and administration of the housing choice voucher program in 2023. Voucher Administration leadership will continue to work closely with the Compliance Department to ensure that GHA's program files are compliant with all federal regulations, rules, HUD guidelines as well as GHA's policy and procedures. Anticipated Completion Date: The above plans will be implemented immediately and will be continuously monitored. We anticipate a completion date of December 2023. Responsible Person: Meredith Daye, Chief Operating Officer
View Audit 254659
Finding 236256 (2022-001)
Significant Deficiency 2022
Easter Seals Southeast Wisconsin, INC
WI
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.236 § 200.318
Easterseals Southeast Wisconsin has a policy which clearly outlines approval authorities. While we follow that policy properly, we understand that the policy lacks some elements required by the Uniform Guidance. None of our purchases made during the year under audit would have violated Uniform Guida...
Easterseals Southeast Wisconsin has a policy which clearly outlines approval authorities. While we follow that policy properly, we understand that the policy lacks some elements required by the Uniform Guidance. None of our purchases made during the year under audit would have violated Uniform Guidance, but we are committed to compliance and therefore have already started to draft policies which will adhere to Uniform Guidance. We will finalize, communicate, and follow our updated Policies and Procedures to ensure that Uniform Guidance is followed and to resolve the finding from this audit.
View Audit 257573
Finding 230248 (2022-001)
Material Weakness 2022
Northeast Ohio Medical University
OH
Student Financial Aid Subrecipient Monitoring Material Weakness
Finding Number: 2022-001 Anticipated Completion Date: 07/19/2022 Responsible Contact Person: Katherine Miranda, University Registrar Kelly Burt, Assistant Registrar Records Management and Reporting Planned Corrective Action: Ensure all graduation dates are reported on enrollment reporting within ...
Finding Number: 2022-001 Anticipated Completion Date: 07/19/2022 Responsible Contact Person: Katherine Miranda, University Registrar Kelly Burt, Assistant Registrar Records Management and Reporting Planned Corrective Action: Ensure all graduation dates are reported on enrollment reporting within 30 days of the status change Due to new procedures, reporting processes and new staff, a group of our Spring 2022 graduates were not reported in a timely manner. Once we were made aware of this issue, we went into immediate action to correct the error. We worked with Clearinghouse to confirm our own misconceptions and ways to remedy the error. We updated all records individually through the Clearinghouse system. After all records were corrected, we updated our staff manual to ensure this does not occur in the future. Staff will continue to review all records to ensure accurate and timely reporting.
View Audit 252913
Park County
MT
Procurement, Suspension & Debarment Subrecipient Monitoring
NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, YEAR ENDED JUNE 30 2022 Name of contact person: Director of Grants and Special Projects Corrective Action: The county will develop written procedures as recommende...
NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, YEAR ENDED JUNE 30 2022 Name of contact person: Director of Grants and Special Projects Corrective Action: The county will develop written procedures as recommended in finding 2022-007 to address this issue and incorporate this finding?s recommendation. Proposed Completion Date: Immediately
View Audit 250852
Finding 205955 (2022-001)
Material Weakness 2022
Great Hearts America - Texas
TX
Subrecipient Monitoring Material Weakness Period of Performance § 200.302
Finding 2022-001 - Schedule of Expenditures of Federal Awards United States Department of Education Pass Through Entity: Texas Education Agency Federal Program: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing Number: 84.425U Federal Award N...
Finding 2022-001 - Schedule of Expenditures of Federal Awards United States Department of Education Pass Through Entity: Texas Education Agency Federal Program: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing Number: 84.425U Federal Award Number: S425U210042 Federal Award Year 2022 Repeat Comment: No Type of Finding: Material Weakness Condition: When reviewing the net assets released from restriction in the draft financial statements presented to the board, management determined and brought to the attention of the auditors the net assets restricted for pre-award costs for the ESSER federal program ($1,976,911) should have been released from restrictions during fiscal year ending June 30, 2022. The auditor, when tying the draft schedule of expenditures of federal awards to the updated schedules, determined the Organization had not included the pre-award federal expenditures related to the ESSER federal program. As a result, the initial testing of the ESSER major program did not include $1,976,991 in ESSER expenditures. When this was brought to management?s attention, the schedule of expenditures of federal awards was updated and the additional expenditures provided for testing. Cause: The additional $1,976,991 was related to ?pre-award? dollars awarded during fiscal year ended June 30, 2022, where allowable expenditures incurred in the previous year were permitted by the grant to be used for the ESSER funds awarded in the current year. Management was not aware of the requirement to include these amounts on the schedule of expenditures of federal awards. Recommendation: We recommend management of the Organization strengthen their internal controls to ensure all federal awards are included on the schedule of expenditures of federal awards. Corrective Action Plan: Prior to June 30, 2023, management will prepare an administrative procedure that requires the auditor to provide a draft financial and compliance report at least one (1) week prior to the meeting of the Board. In the procedure, management will require staff to reconcile the Schedule of Expenditures of Federal Awards to the Statement of Activities and other relevant accounting information to ensure the accuracy and completeness of the amounts disclosed. Person Responsible: Kevin Byrne, Vice President of Finance Anticipated Completion Date: June 30, 2023
View Audit 174625
Finding 205954 (2022-002)
Material Weakness 2022
Regional Office of Education #17
IL
Subrecipient Monitoring Reporting
The Regional Office of Education #17 will work with their contracted accounting firm to receive the draft financial statements earlier in order to allow additional review time before they are due for audit.
The Regional Office of Education #17 will work with their contracted accounting firm to receive the draft financial statements earlier in order to allow additional review time before they are due for audit.
View Audit 174609
Pine River Area Schools
MI
Cash Management School Nutrition Programs Subrecipient Monitoring
Corrective Action Plan 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down ...
Corrective Action Plan 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2022-23 fiscal year. The person responsible for the corrective action is Michelle Adams, the food service director. The plan for monitoring adherence is the food service director will work to assess where the fund balance is after all of the projects from the spend down plan are completed.
View Audit 174605
Finding 204814 (2022-001)
Material Weakness 2022
YWCA Northeast Indiana, Inc.
IN
Reporting Subrecipient Monitoring
2022-001- Schedule of Expenditures of Federal Awards Management acknowledges the recommendation and will develop internal controls over reporting and consult with external consultants if necessary to ensure an accurate SEFA is prepared. It is anticipated that the implementation of the controls...
2022-001- Schedule of Expenditures of Federal Awards Management acknowledges the recommendation and will develop internal controls over reporting and consult with external consultants if necessary to ensure an accurate SEFA is prepared. It is anticipated that the implementation of the controls will be completed by year end, December 31, 2023 and will be put in place at that time. Greg Johnson, CFO YWCA Northeast Indiana
View Audit 174138
Finding 199937 (2022-022)
Significant Deficiency 2022
Ser-Jobs for Progress of the Texas Gulf Coast, Inc. and Subsidiary
TX
Subrecipient Monitoring Reporting Significant Deficiency
Finding No. 2022-002 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs has registered with Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and reported the subawar...
Finding No. 2022-002 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs has registered with Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and reported the subaward data through FSRS and is now in compliance with the requirements of the Federal Funding Accountability and Transparency Act requirements. In addition to becoming compliant, SER-Job's procedures, related to the submission of all reporting requirements, including supplemental requirements not required or collected by the awarding agency, have been expanded to include seeking additional guidance from external sources, such as our external auditors. These external sources, will possess the knowledge and expertise to assure that SER-Jobs follows all reporting requirements, including supplemental requirements originally unknown to SER-Jobs and not communicated by the awarding agency. Anticipated Completion Date: March 1, 2023 SER-Jobs Contact Person Responsible for Corrective Action: Mr. Gerald Eaton, CFO
View Audit 250048
Finding 194962 (2022-003)
Material Weakness 2022
Northern Indiana Workforce Board, Inc.
IN
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.305
Finding 2022-003: Noncompliance with Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the ov...
Finding 2022-003: Noncompliance with Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. These issues are being addressed with IN DWD.
View Audit 178568
Jicarilla Apache Housing Authority
NM
Subrecipient Monitoring Material Weakness Reporting
Blue Arrow, Inc. 6565 Americas Parkway, NE Suite 800 Albuquerque, NM 87110> As required by Title 2, US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses ...
Blue Arrow, Inc. 6565 Americas Parkway, NE Suite 800 Albuquerque, NM 87110> As required by Title 2, US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses and corrective action plans addressing the finding noted in the Jicarilla Apache Housing Authority's Single Audit reporting package for the year ending December 31, 2022. Management Response and Corrective Action Plan Finding 2022-001 Reporting and Close Out - Material Weakness in Internal Controls over Compliance Management's Response JAHA's response to the finding is that the US Treasury did not have anything in place for returning the unspent funds in December 2022. The US Treasury sent an email on August 28, 2023 stating that an email will be sent to give us instruction on how to set up an account and transfer back the monies to the US Treasury. JAHA will set up the account with the US Treasury and will transfer the unspent monies back to the US Treasury by October 31, 2023. JAHA will also update the FINAL ERA Report by November 30, 2023 and will revised the 425 Report for the ERA US Treasury funding. Anticipated Completion Date Date of completion will be November 30, 2023 Responsible Party Melanie Manwell - Executive Director Judy Redwine - Finance Manager Respectfully, Melanie Manwell Executive Director
View Audit 178564
Finding 194829 (2022-001)
Material Weakness 2022
Miles College
AL
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College d...
Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? (a) The College has developed a standard operating procedure to ensure Satisfactory Academic Progress is performed in compliance with the Department of Education Title IV guidelines before awarding Federal financial assistance to students. (b) The College is in the process of implementing a new ERP system that will make the readability of financial aid award letters and statements on the student's account much easier and archive in system data for better record retrieval.
View Audit 178614 Questioned Costs: $1
Saugus Union School Distict
CA
Subrecipient Monitoring Reporting
The District will ensure records are maintained with respect to all compliance reporting by standardizing all supporting documents for all school sites and the District Office. The District employee who will be responsible for collecting and reporting the data will fully understand the compliance re...
The District will ensure records are maintained with respect to all compliance reporting by standardizing all supporting documents for all school sites and the District Office. The District employee who will be responsible for collecting and reporting the data will fully understand the compliance reporting requirements through training and having access to all program documentation.
View Audit 176879
Saugus Union School Distict
CA
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles
While the District improves the automated payroll system and procedures, the District will have hardcopies of time and effort reporting for all employees who are paid out of federal funds. All supervisors of employees who are paid out of federal dollars will affirm that their hours and tasks related...
While the District improves the automated payroll system and procedures, the District will have hardcopies of time and effort reporting for all employees who are paid out of federal funds. All supervisors of employees who are paid out of federal dollars will affirm that their hours and tasks related to federal guidelines are in alignment on a Time and Effort document. This ensures that the supervisor has reviewed time and effort for accuracy and alignment within the federal guidelines and also acknowledges approval. The documents will then be sent to the Director of Categorical and Special Programs for final approval. This person will maintain these documents digitally and in hard copy form and ensure that all supervisors have affirmed their time and effort reporting.
View Audit 176879
Finding 178872 (2022-001)
Material Weakness 2022
Franklin Pierce School District No. 402
WA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Franklin Pierce School District No. 402 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Franklin Pierce School District No. 402 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included 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 allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of the District contact person: Tammy Bigelow 315 129th St. S. Tacoma, WA 98444 (253) 298-3035 Corrective action the auditee plans to take in response to the finding: The District does not concur with the finding or questioned costs. The standard of documentation required by SAO to satisfy "unmet" need in a paperless environment would have been hard to meet even if the District hadn't been in the midst of a pandemic. The District will work with the FCC to resolve this finding. The District will determine, in consultation with the FCC, any impacts to funds received in the current year (2022- 2023). In the future, the District will request further clarifications on direct federal award requirements that do not have clear guidance at the time of award or will not accept the awarded funds. Anticipated date to complete the corrective action: 7/7/2023 Engage Their Minds.
View Audit 176794 Questioned Costs: $1
Finding 178792 (2022-001)
Material Weakness 2022
Riverview Apartments Senior Housing
MN
Subrecipient Monitoring Eligibility Material Weakness
2022-001 Income Certifications Name of contact person ? Angela Riley, CFO Corrective action ? The Corporation agrees with the finding, and has continued to implement strategies to address these issues throughout 2021 and 2022, including: assembled and deployed a team of external consultants and temp...
2022-001 Income Certifications Name of contact person ? Angela Riley, CFO Corrective action ? The Corporation agrees with the finding, and has continued to implement strategies to address these issues throughout 2021 and 2022, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications, hired a team of 6 additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications, developed a new training program to onboard site staff, and developed a monitoring program to set expectations and hold employees accountable to those expectations. Proposed completion date ? Management has begun the corrective action and is expected to have additional internal controls and training done by December 31, 2023.
View Audit 176793
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