Corrective Action Plans

Finding 44203 (2022-006)

Significant Deficiency 2022

IN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.207 § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: Corporation Test Coordinator will train the site test coordinators. The STCs ...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: Corporation Test Coordinator will train the site test coordinators. The STCs will then train staff and have staff sign they have been trained. The STC will then give all signed agreements to the CTC who will then check with all signed agreement to all employees who work in the testing schools. Anticipated Completion Date: 6/01/2023

View Audit 45281

Finding 44189 (2022-003)

None 2022

County of Pulaski, Va

VA

Subrecipient Monitoring Reporting

Management will work with the federal government to get P&E reports certified in a timely manner going forward. Subrecipient information as reported will be reviewed and updated as necessary when the next annual P&E report is filed.

View Audit 46336

Finding 44188 (2022-001)

Material Weakness 2022

Mukilteo School District No. 6

WA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

See corrective action plan for chart/table.

View Audit 44726 Questioned Costs: $1

Finding 44176 (2022-004)

Significant Deficiency 2022

Clark County

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.328

FINDING 2022-004 Contact Person Responsible for Corrective Action: Danny Yost Contact Phone Number: 812-285-6221 We concur with this finding. The Auditor's Office will work with the County Attorney to add an extra layer of control to ensure the accuracy of the reporting. Anticipated Completion ...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Danny Yost Contact Phone Number: 812-285-6221 We concur with this finding. The Auditor's Office will work with the County Attorney to add an extra layer of control to ensure the accuracy of the reporting. Anticipated Completion Date: Jan. 2024

View Audit 39083

Finding 44172 (2022-004)

Material Weakness 2022

Peru Community Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: Our Food Service Director will receive the poverty status application and rev...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: Our Food Service Director will receive the poverty status application and review them as they are inputted into skyward. Our Food Service Treasurer will review to make sure the application was completed correctly and calculated accurately. Additionally, the food service treasurer will review and approve the uploaded direct certification and income guidelines. Anticipated Completion Date: 6/01/2023

View Audit 45281

Finding 44156 (2022-002)

Material Weakness 2022

City of Appleton

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Action taken in response to finding: The required FFATA reporting was completed and will be monitored by management going forward. Name(s) of the contact person(s) responsible for corrective action: Jeri Ohman.

View Audit 46079

Finding 44053 (2022-004)

Significant Deficiency 2022

American Samoa Community College

AS

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Contact Person(s): Grace Tulafono-Asi, Information Officer Sonny Leomiti, Vice President of Administration and Finance Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned:...

Contact Person(s): Grace Tulafono-Asi, Information Officer Sonny Leomiti, Vice President of Administration and Finance Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned: The College has designated the Chief Information Officer (CIO) and on the following Items were completed in September 2022: a.ASCC Data / Information Security Program b.Risk Assessment that addresses (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) detecting, preventing and responding to attacks, intrusions, or other systems failures. The risk assessment identified action items to resolve findings and controls that are put in place in the meantime. Action Items and controls are reviewed and updated monthly. In November 2022, The Federal Student Aid (FSA) Cyber Compliance Team confirmed that ASCC has satisfied the minimum information security requirements under Gramm-Leach-Bliley Act (GLBA) and closed its. The next annual complete Risk Assessment will be completed in August 2023, and ASCC will continue to complete a Risk Assessment annually to stay in compliance with GLBA. Anticipated completion of the corrective action is expected by October 2023.

View Audit 47493

Finding 44052 (2022-003)

Significant Deficiency 2022

American Samoa Community College

AS

Student Financial Aid Reporting Subrecipient Monitoring

Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if appl...

Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned: The Financial Aid Coordinator (control #1, with FA Officer as alternate) has been assigned to transmit the bi-monthly Enrollment Report roster. The control #1 reviews the roster and performs data entry, status updates and submission by the 15th of the reporting month. On the 1st of every nonreporting month, control #1 will review and report any enrollment status changes before the 15th. Counselor III (control #2) is assigned to monitor and spot check the status updates on NSLDS after the 25th of every month to internally audit the submissions. The policy will ensure all student changes in status are identified, updated and submitted timely and accurately. ASCC FAO participates in Federal Student Aid (FSA) training and conferences regarding NSLDS updates, changes and functionality. FAO also subscribes to the Weekly Knowledge Center Updates from FSA Partner Connect. ASCC is a member of the National Association of Student Financial Aid Administrators (NASFAA). All of these resources provide access and education in the process of enrollment reporting and compliance, as well as responsibilities and consequences of inaccurate reporting. Controls (#1 and #2) shall be included accordingly in the job descriptions of the Financial Aid Coordinator and Counselor III as well as the Financial Aid Standard Operating Procedures for consistency in compliance and reporting. Graduates: Students who graduate will be updated into NSLDS within one week after graduation. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS within 45 days. Anticipated completion of the corrective action is expected by June 2023.

View Audit 47493

Finding 44040 (2022-006)

Significant Deficiency 2022

Union Parish School Board

LA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring

2022-006 Internal Controls over Allowable Costs and Cost Principles All Supervisors that oversee federal grants will be asked to attend training to reinforce how purchases should be made following board policy, Louisiana law, and federal grant guidelines. The accounts payable clerk will also instru...

2022-006 Internal Controls over Allowable Costs and Cost Principles All Supervisors that oversee federal grants will be asked to attend training to reinforce how purchases should be made following board policy, Louisiana law, and federal grant guidelines. The accounts payable clerk will also instructed not to pay a vendor and/or to return documentation to the appropriate person if missing documents are not included.

View Audit 46739

Finding 44034 (2022-005)

Significant Deficiency 2022

Union Parish School Board

LA

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding 2022-005 Child Nutrition Program Income and Expense Report The Food Service Income and Expense Report for the year ended 6/30/22 was revised March 29, 2023 by the food service bookkeeper and reviewed by Crossmark Business Services before it was entered. The error in the federal reimburseme...

Finding 2022-005 Child Nutrition Program Income and Expense Report The Food Service Income and Expense Report for the year ended 6/30/22 was revised March 29, 2023 by the food service bookkeeper and reviewed by Crossmark Business Services before it was entered. The error in the federal reimbursement was corrected as well. To prevent these errors from happening in the future, Crossmark has created an excel file to make it easier for the food service bookkeeper to complete this report. Any submissions or revisions will be reviewed by Crossmark Business Services before they are entered in the CNP website.

View Audit 46739

Finding 43988 (2022-002)

None 2022

Wiyot Tribe

CA

Reporting Subrecipient Monitoring

2022-001 ? Financial Close and Reporting (Material Weakness in Internal Control Over Financial Reporting) - Repeated (Prior Year Finding 2021-001) Management Response: The Tribe has continued to develop the fiscal department by hiring three employees (two full-time and one part-time for the fiscal d...

2022-001 ? Financial Close and Reporting (Material Weakness in Internal Control Over Financial Reporting) - Repeated (Prior Year Finding 2021-001) Management Response: The Tribe has continued to develop the fiscal department by hiring three employees (two full-time and one part-time for the fiscal department. The new employees completed accounting courses conducted by professional entities in the field of governmental and tribal fund accounting such as the GFOA, NAFOA, Moss Adams, and Oklahoma State University. The Tribe has continued to retain the services of a CPA consultant to train and assist them as needed. The Tribe has budgeted for an increase in indirect funding in discussion with the BIA's indirect cost services and implemented a process for budgeting. The Tribe has implemented an online grant management system (CGMS) to document and monitor all the approved grants more accurately. The Tribe conducted a quarterly review for the stale checks in compliance with the Tribe fiscal policy to void outstanding checks over 90 days regularly. The fiscal department created a new GL account as "Unclaimed Property" to record the voided outstanding checks. The fiscal department created new procedures and updated the existing ones such as the Accounts Payable and Cash Handling procedures. The fiscal department created new forms for check requests, drawdowns, invoice requests, and transfer requests which created more control and supervision over the expenditures and grant management by adding and requesting more information such as award number, effective date, indirect calculation, budgets, balance for grants, etc. Another activity conducted by the fiscal department to ensure the accuracy of transactions is to reconcile accounts on a monthly basis. The fiscal department created a monthly binder for the Wiyot Tribe's monthly Council Meeting that consists of 16 different sections including but not limited to financial statements, Bank Reconciliations for all accounts, Journal Vouchers, AP reports, AR reports, drawdowns, and invoice requests. This cumulative monthly report is accompanied by a Month-end Closing form in which all the fiscal activities are listed according to the performer, date of performance, and status of the activities. This form is signed by the Fiscal staff, fiscal manager, and Tribal administrator and presented to the Council members and the Tribal Treasurer for review and approval. This form helps to indicate the accuracy of the attached fiscal reports and assure the Council that the required activities were performed by the fiscal department. The month-end closing report will assist the fiscal department in performing account reconciliation in a timely manner throughout the year rather than the year-end closeout. Another activity conducted by the fiscal department to address this finding was reviving the accounts receivable of the Tribe. The new form for invoice requests was created and applied for all departments to use. This form helps to accumulate all the payments for different services conducted by the Tribal departments for outside customers, which increases internal control and diminishes the risk of fraud. The drawdown process is also moved to the AR rather than journal vouchers which helps the Departments to trace their awards' financial activities with more accuracy and enables the fiscal to perform its financial activities regarding grant management including indirect cost calculation and expenditure/revenue recording precisely and correctly. To fix the issue with the 941 reports, the Tribe will provide a procedure regarding the production and submission of 941 reports for each quarter that specifies assigned duties for each involved employee. These reports will be included in the month-end closing form submitted to the Council and the Treasurer in each quarter which will help to oversee the procedure and ensure its completion for each quarter. Anticipated Completion Date: 12/31/2023 Responsible Party: Michelle Vassel, Tribal Administrator Farzad Forouhar, Fiscal Manager

View Audit 45054

Finding 43962 (2022-001)

Significant Deficiency 2022

Honestly, INC

OK

Subrecipient Monitoring Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR AUDIT FINDING FEDERAL PROGRAM Teenage Pregnancy Prevention Program - ALN 93.297 FINDING #2022-001 Federal Funding Accountability and Transparency Act Reporting TYPE OF FINDING Compliance finding (Reporting) and Internal Control Over Compliance FINDING SUMMARY Thrive did n...

CORRECTIVE ACTION PLAN FOR AUDIT FINDING FEDERAL PROGRAM Teenage Pregnancy Prevention Program - ALN 93.297 FINDING #2022-001 Federal Funding Accountability and Transparency Act Reporting TYPE OF FINDING Compliance finding (Reporting) and Internal Control Over Compliance FINDING SUMMARY Thrive did not report one subrecipient as required by the Federal Funding Accountability and Transparency Act due to the subrecipient experiencing difficulty in receiving their UEI through SAM.gov. The subaward was issued in anticipation of the subrecipient receiving their UEI imminently. CORRECTIVE ACTION TAKEN Thrive updated the Financial Manual policy language in Section 12 -Subrecipient Financial Monitoring stating that a potential subrecipient receiving an award exceeding the FFATA reporting threshold must submit their UEI number prior to a subaward being issued. COMPLETION DATE Updated policy language finalized and approved by February 28, 2023 RESPONSIBLE PARTY Katherine Keith, Director of Finance and Administration

View Audit 44278

Finding 43958 (2022-002)

Significant Deficiency 2022

Kent County, De Government (kent County Levy Court)

DE

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.213 § 200.303

The County does check Sam.gov for suspension and debarment transactions. We will be more diligent in documenting our reviews. The three companies referred to in this finding have been doing business with the County for years and are local.

View Audit 40181

Finding 43952 (2022-004)

Significant Deficiency 2022

Anita Moreau "food Program Specialist"

TX

Subrecipient Monitoring Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all monitoring forms are completed fully and accurately and returned bi-weekly. Anita Moreau has also conducted a traing for all monitors on December 29, 2022 to address these issues....

Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all monitoring forms are completed fully and accurately and returned bi-weekly. Anita Moreau has also conducted a traing for all monitors on December 29, 2022 to address these issues. These policies have been provided to all monitors. On February 3, 2023, TDA reviewed the Corrective Action Plan provided by Anita Moreau and has concluded its review.

View Audit 53422

Finding 43927 (2022-005)

Significant Deficiency 2022

County of Dane

WI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430

Finding 2022-005 Condition One of the thirty-seven payroll transactions tested was more than actual costs incurred due to incorrect payroll information being used to calculate the payroll expense. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The reim...

Finding 2022-005 Condition One of the thirty-seven payroll transactions tested was more than actual costs incurred due to incorrect payroll information being used to calculate the payroll expense. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The reimbursement reports prepared by the Clerk of Courts will be reviewed by a person other than the preparer to ensure accuracy. The review will be completed before the reimbursement request is submitted to Child Support. Name(s) of Contact Person(s) Responsible for Corrective Action: Shelly Maas, Deputy Clerk of Courts Anticipated Completion Date: August 2023

View Audit 51738 Questioned Costs: $1

Finding 43926 (2022-002)

Significant Deficiency 2022

County of Dane

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Finding 2022-002 Condition We selected three monthly submissions of CARS and SPARC reports across multiple programs received by the Wisconsin Department of Human Services and the Wisconsin Department of Children and Families. All three of the CARS and SPARC reports tested were not reviewed by an i...

Finding 2022-002 Condition We selected three monthly submissions of CARS and SPARC reports across multiple programs received by the Wisconsin Department of Human Services and the Wisconsin Department of Children and Families. All three of the CARS and SPARC reports tested were not reviewed by an independent person before submission for reimbursement. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: A review process will be established and implemented to ensure that required reports are reviewed by someone other than the preparer of the reports prior to submission. Name(s) of Contact Person(s) Responsible for Corrective Action: Reports prepared by Kozue Bush, Finance Manager, will be reviewed by Chad Lillethun, FMS Division Administrator prior to submission. Anticipated Completion Date: Review process will be implemented with September 2023 reports.

View Audit 51738

Finding 43915 (2022-003)

Material Weakness 2022

Gerald R. Ford International Airport Authority

MI

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

Finding Number: 2022-003 Condition: During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by th...

Finding Number: 2022-003 Condition: During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by the Authority directly or delegated to construction managers with required monitoring by the Authority. Planned Corrective Action: A form has been created to document the compliance of wage rate requirements, to be completed by the Authority?s Engineering Manager. Any third party delegates will be required to be the signatory of compliance, with counter signature by the Authority. Contact person responsible for corrective action: Casey Ries ? Engineering and Planning Director Anticipated Completion Date: 07/27/2023

View Audit 51735

Finding 43888 (2022-002)

Significant Deficiency 2022

Upland Unified School District

CA

Subrecipient Monitoring

The District?s financial records and supporting documents pertinent to Federal awards must be retained for a period of three years based on Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. The record retention procedures will be reviewed and reminders will be sent to those...

The District?s financial records and supporting documents pertinent to Federal awards must be retained for a period of three years based on Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. The record retention procedures will be reviewed and reminders will be sent to those who utilize the funds.

View Audit 45964

Finding 43886 (2022-001)

Significant Deficiency 2022

Nbcc

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

Management Response and Planned Corrective Action 1. While the current Internal Controls Manual allows for certain expenditures to be made with verbal and/or written approval from the Executive Director, the control does not state a dollar amount or specific circumstance for verbal approval and the...

Management Response and Planned Corrective Action 1. While the current Internal Controls Manual allows for certain expenditures to be made with verbal and/or written approval from the Executive Director, the control does not state a dollar amount or specific circumstance for verbal approval and therefore the control has been clarified as follows: All funds to be expended must be approved by the Executive Director, either verbally or in writing, prior to the expenditure. Program staff may then request that the FA, OM or Administrative Associate purchase the needed expense either by debit card or credit card or produce a check for the ED?s signature. All requests for purchase must follow the same backup paperwork procedures outlined in the AP Procedures section. For all routine essential office supply individual item purchases $250 and under, the OM or FA has approval to make these purchases without ED verbal or written approval prior to the expenditure. All expenditures for individual items above $250 must be verbally approved by the ED prior to purchase and documented via email which then should be attached to the purchase documentation. Purchases $1,500 and above should follow the procurement policy outlined below in Control No. 21. In addition, the procurement control has been clarified with updated language as follows: For goods and services $1,499 and under, Executive Director approval is required as per the purchase policy above referenced in Control No. 17. 2. NBCC maintains an onboarding process and checklist which includes the completion of the I-9 for each employee. This process is strictly followed. The three employees identified during the testing that lacked a completed I-9 on file were for one employee who was hired during the initial period of the COVID lockdown when all processes were significantly impacted by the initial COVID quarantine, and the remaining two were onboarded by a staff member serving temporarily in the human resources position after the exiting human resources staff member did not return from a medical leave of absence. All current staff have completed I-9?s on file and there is every expectation that this control will continue to be enforced. As an additional guarantee of having a completed I-9 in place, NBCC has asked our external accounting firm, Vista Financial, to create an additional control where a new employee is not onboarded into Quickbooks for payroll without the completed I-9.

View Audit 45959

Finding 43883 (2022-001)

Significant Deficiency 2022

Diakon Frostburg Senior Housing, LLC

PA

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2022-001 a. Comments on the Finding and Recommendation: Management agrees with the finding and the recommendation provided by the auditor. b. Action(s) Taken or Planned on the Finding As noted in the finding, there was s...

A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2022-001 a. Comments on the Finding and Recommendation: Management agrees with the finding and the recommendation provided by the auditor. b. Action(s) Taken or Planned on the Finding As noted in the finding, there was staff turnover of key employees in the Finance department, and the submission of the form HUD-9250 was missed. Upon review of year end balances, the current Finance staff identified that we missed the HAP offset, and we contacted our HUD representative and rectified the situation. The offset was taken on the March 2023 HAP payment. The current accountant responsible for reconciling Frostburg's accounts has been provided education related to Notice H-2012-14. Monthly balance sheet reconciliations will be prepared by the accountant and reviewed by the Finance director, to ensure that required HAP offsets are made timely.

View Audit 44166

Finding 43870 (2022-002)

Significant Deficiency 2022

City Colleges of Chicago

IL

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2022-002 ? Return of Title IV Funds ? Enrollment Reporting Condition ? For two out of sixty students tested (3%) who withdrew from City Colleges, the students? withdrawal date reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the ins...

Finding 2022-002 ? Return of Title IV Funds ? Enrollment Reporting Condition ? For two out of sixty students tested (3%) who withdrew from City Colleges, the students? withdrawal date reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the institution?s records. ? For one out of sixty students tested (2%) who withdrew from City Colleges, the student?s withdrawal date reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the institution?s records. The student?s status change at the campus level and program were not reported to the National Student Loan Data System (NSLDS) within the 60 day requirement. ? For two out of sixty students tested (3%) who withdrew from City Colleges, the students? status change at the campus level and program level were not reported to the National Student Loan Data System (NSLDS) within the 60 day requirement. ? For nine out of sixty students tested (15%) who withdrew from City Colleges, the students? status change at the campus level and program level was never reported the National Student Loan Data System (NSLDS). ? For six out of sixty students tested (10%) who withdrew from City Colleges, the students? status change at the program level was never reported the National Student Loan Data System (NSLDS). ? For one out of sixty students tested (2%) who withdrew from City Colleges, the student?s status change at the program level was not reported to the National Student Loan Data System (NSLDS) within the 60 day requirement. ? For one out of sixty students tested (2%) who withdrew from City Colleges, the student?s status change at the campus level was not reported to the National Student Loan Data System (NSLDS) within the 60 day requirement. ? For four out of sixty students tested (7%) who withdrew from City Colleges, the students? withdrawal status reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the institution?s records. Cause The Academic Systems & Registrar Office does not have an effective system in place to ensure all official student status changes are reported to the lender in a timely manner. Corrective Action Taken or Planned The enrollment reporting functions are housed in the college?s registrar office and separate from financial aid. An enrollment file is generated at the district level and uploaded quarterly. The Registrar?s Office & Financial Aid Office will create a weekly meeting to update its enrollment reporting procedures and create a reconciliation process to ensure all students are reported to NSLDS. Contact Person: Associate Vice Chancellor, Academic Systems ? Laura Clark. Associate Vice Chancellor, Financial Aid & Scholarships ? Richard Hayes Anticipated Completion Date: January 2023

View Audit 51406

Finding 43859 (2022-009)

Material Weakness 2022

Shiloh Neighborhood Development Corporation

OH

Subrecipient Monitoring

FINDING 2022-009: Audit Report Deadline Response: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.

View Audit 48880

Finding 43857 (2022-001)

Significant Deficiency 2022

Chicago Commons Association

IL

Subrecipient Monitoring Reporting

Identifying Number: 2022-001 Finding: During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that FFATA reporting to FSRS was not done for the subrecipients tested. Corrective Actions Taken or Planned: This is a new requirement for Chicago ...

Identifying Number: 2022-001 Finding: During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that FFATA reporting to FSRS was not done for the subrecipients tested. Corrective Actions Taken or Planned: This is a new requirement for Chicago Commons related to its grant awarded August 2022. We have amended our internal controls to include FFATA reporting. Chicago Commons included funding in the new grant for finance positions to assist with management and oversight. To address this finding, management has taken the following steps: ? Reorganized the finance team to include a group with its focus being grants and our subrecipients. The new positions include a Director of Grants and Budget, Grant Business Manager, Senior Grant Analyst and Grant Accountants; ? Established procedures to hold all grant agreements in a central location, accessible to the finance team; ? Updated written procedures to include the FFATA reporting at the time of contracting with subrecipients; and ? Established a compliance calendar, which includes financial and compliance reporting deadlines for all grant agreements. Implementation Date: New procedures and the compliance calendar were implemented prior to the year ended June 30, 2022. Recruitment for two open positions is expected to be completed prior to April 1, 2023. Additionally, for fiscal year 2023, we have completed the FFATA reporting as of November 2022. Persons Responsible for Implementation: Dana Thomas, Chief Financial Officer Angela Allen, Vice President of Finance and Paula Currie, Director of Budget and Grants

View Audit 47600

Finding 43835 (2022-005)

Significant Deficiency 2022

Community Christian College

CA

Questioned Costs Student Financial Aid Subrecipient Monitoring

The following is the procedure that the College will be implemented to ensure that student withdrawal calculations are performed accurately and returned within 30 days: 1. The registrar will send a list to financial aid of all students that have dropped by end of day every Thursday of each week. a....

The following is the procedure that the College will be implemented to ensure that student withdrawal calculations are performed accurately and returned within 30 days: 1. The registrar will send a list to financial aid of all students that have dropped by end of day every Thursday of each week. a. The list will include date of determination (DOD) and last date of attendance (LDA) of each student b. DOD will be within 14 days of student LDA 2. Upon receipt of the list financial aid will complete the following for each student: a. Gather student?s current ledger card b. Gather student?s current Transcript c. Complete a cover sheet which indicated the current loan period of the student. d. Financial aid will send over items to 3rd party processor in order for R2t4 calculation to be completed (Campus IVY) no later than Wednesday of the following week by end of business day. 3. Campus IVY will complete the R2T4 3-5 business days upon receipt and conduct the following: a. If a refund is required- campus IVY will schedule the refund, update student account and send to school. b. School (student accounts) will review the refund, update student account and monies will be placed in the operations account and sent back to G5. c. If a refund is not required based on the R2T4 results, Campus IVY will notate the student account. This corrective action plan will allow Community Christian College to complete the drop process for each student within 30 days from LDA.

View Audit 46666 Questioned Costs: $1

Finding 43789 (2022-001)

Significant Deficiency 2022

Oakland University

MI

Reporting Subrecipient Monitoring Significant Deficiency

Finding Number: 2022-001 Condition: The quarterly report for the student portion of HEERF was not posted on the University's website within the timeframe allowed in one instance. Planned Corrective Action: The University agrees with the finding and recommendation. The University spent and accounted ...

Finding Number: 2022-001 Condition: The quarterly report for the student portion of HEERF was not posted on the University's website within the timeframe allowed in one instance. Planned Corrective Action: The University agrees with the finding and recommendation. The University spent and accounted for $75.6 million in HEERF grants appropriately and followed all applicable guidelines. The University also adhered to the various reporting guidelines that changed multiple times during the grant period, with the exception of this one untimely report posting to the Oakland University website. This was caused by personnel turnover that occurred at that time in multiple departments which were part of the process. This situation was unique and has been corrected. Contact person responsible for corrective action: James Hargett, Associate Vice President and Controller Anticipated Completion Date: Completed

View Audit 50536

Corrective Action Plans

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