Corrective Action Plans

Finding 79243 (2022-004)

Material Weakness 2022

FL

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

MW 2022-004 Review of Reimbursement Requests and Expenses Recommendation: Review of reimbursement requests and monthly expense submissions should be documented and ensure the completeness and accuracy of the submission. Review of individual payroll and non-payroll expense allowability should be d...

MW 2022-004 Review of Reimbursement Requests and Expenses Recommendation: Review of reimbursement requests and monthly expense submissions should be documented and ensure the completeness and accuracy of the submission. Review of individual payroll and non-payroll expense allowability should be documented. Management Response: Since the prior audit, we implemented several changes which affect the repeated findings. We have already implemented the recommended process for the review of reimbursement requests and monthly expense submissions. These are documented to ensure the completeness and accuracy of the submission. We also implemented the documentation of the review of individual payroll and non-payroll expense allowability. The fiscal year 20-21 audit report was issued on June 30, 2022. The change in the fiscal year resulted in a 12-hour turnaround making it difficult to clear the findings and implement the recommended changes from last year's audit. RESPONSIBLE PARTY - AMBER CARROLL

View Audit 73864

Finding 79242 (2022-002)

Significant Deficiency 2022

Mount Nittany Health System and Affiliates D/b/a Mount Nittany Health

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Finding 2022-002 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN 24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in expenses in the Period 3 s...

Finding 2022-002 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN 24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in expenses in the Period 3 submission being inaccurately reported and overstated by $3,073,785. Corrective Action Plan Corrective Action Planned: As Mount Nittany Medical Center has a significant amount of available lost revenues, Management has adjusted the previously reported lost revenues to adjust for the questioned costs in the reporting period 4 filing. In addition, we have added steps to our PRF reporting policy to include preparation of a waterfall file which shows the total amount of COVID eligible expenses and the period in which they were allocated for PRF reporting to ensure we do not have a duplication of costs in the future. Beginning with reporting period 4, we also utilized the portal worksheets provided by HRSA to assist with preparing the filing. Finally, the preparation of the PRF filing for reporting period 4 (and future periods, if needed) has transitioned to the Assistant Controller to include an additional level of review by the Controller. Name(s) of Contact Person(s) Responsible for Corrective Action: Karen Keys, Assistant Controller Scott Kaufman, Director, System Controller Anticipated Completion Date: The corrective action plan described above was implemented and completed as of March 24, 2023, which is the date the period 4 filing was submitted.

View Audit 73863

Finding 79241 (2022-001)

Material Weakness 2022

Mount Nittany Health System and Affiliates D/b/a Mount Nittany Health

PA

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

Finding 2022-001 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN .24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in $3,073,785 of questioned ...

Finding 2022-001 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN .24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in $3,073,785 of questioned costs. Corrective Action Plan Corrective Action Planned: As Mount Nittany Medical Center has a significant amount of available lost revenues, Management has adjusted the previously reported lost revenues to adjust for the questioned costs in the reporting period 4 filing. In addition, we have added steps to our PRF reporting policy to include preparation of a waterfall file which shows the total amount of COVID eligible expenses and the period in which they were allocated for PRF reporting to ensure we do not have a duplication of costs in the future. Beginning with reporting period 4, we also utilized the portal worksheets provided by HRSA to assist with preparing the filing. Finally, the preparation of the PRF filing for reporting period 4 (and future periods, if needed) has transitioned to the Assistant Controller to include an additional level of review by the Controller. Name(s) of Contact Person(s) Responsible for Corrective Action: Karen Keys, Assistant Controller Scott Kaufman, Director, System Controller Anticipated Completion Date: The corrective action plan described above was implemented and completed as of March 24, 2023, which is the date the period 4 filing was submitted.

View Audit 73863 Questioned Costs: $1

Finding 77936 (2022-001)

Significant Deficiency 2022

City of Alexandria

VA

Procurement, Suspension & Debarment § 200.214 § 200.303

Virgina Department of Education City of Alexandria, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: Fiscal Year 22, (July 1, 2021-June 30, 2022) The findings from the schedule of findings and questioned costs are discussed below. The...

Virgina Department of Education City of Alexandria, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: Fiscal Year 22, (July 1, 2021-June 30, 2022) The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-001 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559, 10.582 Recommendation: We recommend that ACPS consistently follow their procurement procedures and enhance procedures to ensure that all required procurement documentation is maintained in the vendor?s procurement file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procurement has developed operating procedures on the steps to run debarment reports within electronic Virginia (eVA) https://eva.virginia.gov/ The operating procedures have been made available to the procurement team. This report will be included in the file of each awarded offeror. For contracts that contain Federal Funding, Procurement tried to run a report from SAM https://sam.gov however the report did not contain information on the debarment status. All Offerors or Bidders are required to complete the Certification Regarding Debarment or Suspension form as part of their response to posted solicitations. If Offerors or Bidders do not submit a completed form they are deemed nonresponsive. See attached form Name(s) of the contact person(s) responsible for corrective action: Dyanna McMullen and Kimberly Young Planned completion date for corrective action plan: March 28, 2023 If the Virginia Department of Education has questions regarding this plan, please call Dyanna McMullen at 703-472-4034 or Kimberly Young at 703-244-0419

View Audit 67499

Finding 75476 (2022-001)

Significant Deficiency 2022

Lehigh Valley Health Network and Subsidiaries

PA

Reporting § 200.303 § 200.502 § 200.510

Corrective Action Plan Finding No. 2022-001: HRSA COVID-19 Claims Reimbursement for the Uninsured Program Corrective Action Plan Since the inception of the program, the Organization reported the HRSA COVID-19 for the Uninsured based on payment date rather than on date of service/ incurred date. ...

Corrective Action Plan Finding No. 2022-001: HRSA COVID-19 Claims Reimbursement for the Uninsured Program Corrective Action Plan Since the inception of the program, the Organization reported the HRSA COVID-19 for the Uninsured based on payment date rather than on date of service/ incurred date. Once the error was identified, management properly reported and corrected the SEFA for the year ended June 30, 2022 to reflect the total amount of claims for services provided during the year ended June 30, 2022 for the Uninsured Program. Corrective Actions Taken Management has implemented the above corrective action. The VP of Patient Financial Services is providing the HRSA COVID-19 for the Uninsured based on date of service/incurred date, therefore the SEFA is properly reported for the year ended June 30, 2022. Completion Date: June 30, 2022 Contact Persons: Deborah Gaugler, Controller Jeffrey Hinkle, VP Patient Financial Services

View Audit 66134

Finding 65282 (2022-002)

Significant Deficiency 2022

Maryland Institute College of Art

MD

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

Federal Agency: U.S. Department of Education Federal Program: COVID-19 Education Stabilization Fund AL Number: 84.425E/84.425FFinding Number: 2022-002 Department?s Response: Management acknowledges the finding regarding the timeliness with which the student aid and institutional portion of HEERF qua...

Federal Agency: U.S. Department of Education Federal Program: COVID-19 Education Stabilization Fund AL Number: 84.425E/84.425FFinding Number: 2022-002 Department?s Response: Management acknowledges the finding regarding the timeliness with which the student aid and institutional portion of HEERF quarterly reports were posted on the College?s website during the period under review. During the height of the pandemic, colleges and universities were confronted with unprecedented challenges. Due to the administrative burden imposed by these challenges, the urgency to provide students with funds, and the numerous regulatory changes to eligibility requirements, reporting deficiencies arose. In addition, the staff transition during the period under review attributed to the delay in posting quarterly HEERF reports for the institutional portion after the required reporting deadline. However, all quarterly and annual reports for the institutional portion were posted on the College?s website prior to the end of the reporting period. Management also acknowledges the finding relating to posting of the student portion of HEERF information on the College?s website, as well as the fact that annual reports were submitted on time to the Department of Education, demonstrating our efforts in adhering to the reporting guidelines.Planned Corrective Action: The college has exhausted all HEERF funding, so a corrective action plan is no longer required. Anticipated Completion Date: N/A Name and title of responsible contact: If you have any questions, please contact De Rodrick Jonkins AVP for Financial Aid, Maryland Institute College of Art djonkins@mica.edu or Quaneshia Armstrong Controller, Maryland Institute College of Art qarmstrong@mica.edu

View Audit 67388

Finding 65281 (2022-001)

Significant Deficiency 2022

Maryland Institute College of Art

MD

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Federal Agency: U.S. Department of Education Federal Program: Student Financial Assistance Cluster AL Number: 84.063 Finding Number: 2022-001 Department?s Response: Management recognizes the finding in Pell disbursement reporting to the Common Origination and Disbursement (COD) System (OMB No. 1845-...

Federal Agency: U.S. Department of Education Federal Program: Student Financial Assistance Cluster AL Number: 84.063 Finding Number: 2022-001 Department?s Response: Management recognizes the finding in Pell disbursement reporting to the Common Origination and Disbursement (COD) System (OMB No. 1845-0039). The COVID-19 Pandemic has presented the financial aid office with unprecedented administrative challenges, and we continue our efforts to return to pre-pandemic norms. Management would like to acknowledge the deficiency did not result in ineligible payments to students nor required the college to return any Title IV funds. Planned Corrective Action: As recommended the financial aid office has implemented additional monitoring controls. Management will develop a process to perform secondary reviews of all Pell disbursements reporting prior to the COD reporting deadline, and the Associate Vice President for Financial Aid is now actively involved in ensuring timely reporting disbursements by reviewing monthly internal reports. Anticipated Completion Date: May 31, 2023 Name and title of responsible contact: If you have any questions, please contact De Rodrick Jonkins AVP for Financial Aid, Maryland Institute College of Art djonkins@mica.edu.

View Audit 67388

Finding 65276 (2022-005)

Material Weakness 2022

Solano Community College District

CA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.407

U.S. Department of Education 2022-005: Unallowable Costs ? COVID-19 Higher Education Emergency Relief Funds (HEERF)/Coronavirus Aid, Relief and Economic Security (CARES) Act ? Institutional Portion Assistance Listing Number: 84.425F Recommendation: Implement procedures to ensure all grant expenditur...

U.S. Department of Education 2022-005: Unallowable Costs ? COVID-19 Higher Education Emergency Relief Funds (HEERF)/Coronavirus Aid, Relief and Economic Security (CARES) Act ? Institutional Portion Assistance Listing Number: 84.425F Recommendation: Implement procedures to ensure all grant expenditures are reviewed by fiscal management for additional review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The unallowable expenses in the HEERF grant will be transferred out of the grant expenses in the 2022-23 fiscal year. Name(s) of the contact person(s) responsible for corrective action: Susan Wheet, VP of Finance and Administration Planned completion date for corrective action plan: The corrective action plan will be implemented by August of 2022.

View Audit 62600 Questioned Costs: $1

Finding 65274 (2022-002)

Significant Deficiency 2022

Solano Community College District

CA

Questioned Costs Matching / Level of Effort / Earmarking Student Financial Aid § 200.303

U.S. Department of Education 2022-002: Student Financial Assistance Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: 84.268 Recommendation: We recommend the College to evaluate its procedures related to the manual input of information from the student loan request. Explanation...

U.S. Department of Education 2022-002: Student Financial Assistance Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: 84.268 Recommendation: We recommend the College to evaluate its procedures related to the manual input of information from the student loan request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This issue was discovered during the audit process, and we performed the following activities in response: ? We consulted with the auditing team?s national resource about the proper way to correct this award. Implemented by August 2022. ? Following their guidance, we corrected the student?s awards so that the appropriate amount of sub and unsub were in place and then re-ran her R2T4 calculation to make sure everything was correct in our system and on COD. Implemented by September 2022 ? We conducted a review of our other Direct Loan awards, and found that this incident was an isolated manual mistake, not a systemic one. Implemented by August 2022 ? Although the person responsible for this error is no longer employed in the financial aid department, we have done training with the current Direct Loan coordinator to reduce the likelihood of this mistake in the future. Implemented by August 2022 ? We modified the Direct Loan procedure log to include a reminder about this regulation. Implemented by August 2022 Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by September 2022.

View Audit 62600 Questioned Costs: $1

Finding 64276 (2022-001)

Significant Deficiency 2022

Regional Food Bank of Oklahoma

OK

Procurement, Suspension & Debarment § 200.303

A process has been put in place for the proper board review and approval of all contracts over an annual value of $500,000. The Chief Financial Officer already reviews all contracts prior to the approval and signature of the Chief Executive Officer. Effective on this date and going forward, the C...

A process has been put in place for the proper board review and approval of all contracts over an annual value of $500,000. The Chief Financial Officer already reviews all contracts prior to the approval and signature of the Chief Executive Officer. Effective on this date and going forward, the CFO will flag all contracts in excess of the stated threshold and notify the CEO, Executive Assistant, and board Treasurer that an action of the board will be required. In addition, a standing agenda item will be added for the board finance committee to discuss any notable contracts and potential board approval requirements at each meeting. In fiscal year 2022, the only contract exceeding the $500,000 annual value threshold was for the purchase of food for the Child and Adult Care Food Program and Summer Food Service Program.

View Audit 74573

Finding 62644 (2022-002)

Material Weakness 2022

Nationwide Children's Hospital

OH

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

Finding 2022-002 Grantor: Department of Health and Human Services Federal Program: Teenage Pregnancy Prevention Program Allergy And Infectious Diseases Research Assistance Listing #: 93.267 93.855 Pass-through Grantor Pass-Through Award Number Pass-through Award Period None None Various ...

Finding 2022-002 Grantor: Department of Health and Human Services Federal Program: Teenage Pregnancy Prevention Program Allergy And Infectious Diseases Research Assistance Listing #: 93.267 93.855 Pass-through Grantor Pass-Through Award Number Pass-through Award Period None None Various Award Year: Fiscal year 2022 1/1/2022 ? 12/31/2022 Award Number: 5 TP1AH000212-02 5R01AI126890-05 5U01AI131386-05 5R01AI146581-02 Management agrees with the recommendation. Management will implement the following changes to Time and Effort practices. Corrective Action Plan and Anticipated Completion Date Management?s corrective action plan includes: ? Review and revise Time and Effort internal policy to include more robust internal controls. ? Develop escalation procedures for delayed certification. ? Outstanding time and efforts to be certified. Responsible person: Aaron Ufferman, Director, Sponsored Projects Completion Date: December 31, 2023.

View Audit 54476 Questioned Costs: $1

Finding 62268 (2022-003)

Material Weakness 2022

Bethany Lutheran Home for the Aged, Inc.

SD

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

2022-003 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities and Loans Grants Cluster Special Tests & Provisions Material Weakness in Internal Control over Compliance Condition: Management did not have access to the relevant documents and was unaware...

2022-003 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities and Loans Grants Cluster Special Tests & Provisions Material Weakness in Internal Control over Compliance Condition: Management did not have access to the relevant documents and was unaware of the USDA reserve requirement until further discussion with USDA. The Organization had cash balances on hand exceeding the required reserve amount; however, the funds were not segregated in a separate bookkeeping account or bank account. Responsible Party: Dalton Huber, CFO Corrective Action Plan: Management is presently working with First Interstate Bank to set up an FDIC insured savings account for this reserve requirement. This account will be maintained going forward. The required balance will be presented to the board monthly in comparison to the actual balance in the account. Anticipated Completion Date: January 31, 2023.

View Audit 54088

Finding 62192 (2022-005)

Material Weakness 2022

City of Manistique

MI

Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510

Finding Number: 2022-005 Condition: The SEFA was not appropriately reconciled to federal grant revenues and expenditures recorded in the financial statements. Planned Corrective Action: The City will work to improve closing processes and communications with various departments and consultants to ens...

Finding Number: 2022-005 Condition: The SEFA was not appropriately reconciled to federal grant revenues and expenditures recorded in the financial statements. Planned Corrective Action: The City will work to improve closing processes and communications with various departments and consultants to ensure the SEFA is complete and accurate. Contact person responsible for corrective action: Finance Director and Treasurer Anticipated Completion Date: 6/30/2023

View Audit 50190

Finding 62183 (2022-001)

Material Weakness 2022

Warsaw Community Schools

IN

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.327

FINDING 2022-001 Contact Person Responsible for Corrective Action: Stacie Light, Director of FNS Daniele Raber, Corporation Treasurer Contact Phone Number: 574-371-5098 ext. 2408 574-371-5098 ext. 2451 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Stacie Light, Director of FNS Daniele Raber, Corporation Treasurer Contact Phone Number: 574-371-5098 ext. 2408 574-371-5098 ext. 2451 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: WCS was fully operating during a pandemic and had to do whatever it took to get products for our students and families. Although we feel we followed the proper procedures for these purchases, we will take your recommendations to make sure we're following protocol. During the pandemic, due to supply chain issues, we had to utilize vendors outside of the co-op in order to meet these needs which resulted in higher total expenditure costs for these vendors. Supply chain issues are not as prevalent as the pandemic has lessened. These purchases to outside co-op vendors are decreasing. We will do payment history checks on the vendors our Child and Nutrition program is utilizing throughout the year to ensure they are under the small purchase threshold and will receive contracts with vendors should they exceed this threshold. We will continue to follow our already established process of checking SAM.gov when new vendors are entered into our system for use. We will begin to do an annual check of vendors that our Child and Nutrition program utilizes to ensure that previously established vendors are not on the suspension or debarment listing. Anticipated Completion Date: We will begin these corrections immediately for the remainder of the school year and will more fully implement these corrections as of the beginning of the 2023-2024 school year.

View Audit 59331

Finding 62159 (2022-004)

Material Weakness 2022

Union School Corporation

IN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.318 § 200.319 § 200.320

Finding 2022-004 ? Special Education Cluster ? Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Michael Huber Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When o...

Finding 2022-004 ? Special Education Cluster ? Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Michael Huber Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When our current contract is nearing its end we will follow procurement bid procedures. Anticipated Completion Date: 2029

View Audit 58369

Finding 62158 (2022-003)

Material Weakness 2022

Union School Corporation

IN

Cash Management Subrecipient Monitoring § 200.303 § 200.305

Finding 2022-003 ? Special Education Cluster ? Cash Management Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Upon receiving invoices from K...

Finding 2022-003 ? Special Education Cluster ? Cash Management Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Upon receiving invoices from K12 for programs funded through reimbursement grants, Union will issue payment immediately upon receiving reimbursement. Anticipated Completion Date: 06/30/2023

View Audit 58369

Finding 62157 (2022-002)

Material Weakness 2022

Union School Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2022-002 ? Special Education Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Correc...

Finding 2022-002 ? Special Education Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: INDLS will provide Abigail with a digital copy of all invoices related to sub contracted services. Abigail will review the invoices to insure purchases were permissible prior to asking for reimbursement. Anticipated Completion Date: 06/01/2023

View Audit 58369

Finding 62139 (2022-001)

Material Weakness 2022

National Foundation for the Centers for Disease Control and Prevention

GA

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding 2022-01: Reporting Requirements Name of contact person: Nedra Jones, CFO Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Corrective A...

Finding 2022-01: Reporting Requirements Name of contact person: Nedra Jones, CFO Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Corrective Action: During the 2021-2022 fiscal year, the Foundation acknowledges that subaward information was not reported timely, as stipulated by FFATA. Pursuant to FFATA requirements, the Foundation has now implemented a policy and procedures to ensure accurate and timely submissions. Note that all monitoring to ensure that expenditures made by subrecipients were allowable under the applicable awards and regulatory guidance was, and continues to be, handled by the Foundation. Effective March 2023, the Foundation will submit data, as required, within 30 days after an award is received and subawards are subsequently made. All subaward data submissions are and will continue to be reviewed and subsequently approved by multiple staff, across our Legal, Finance, and Internal Operations departments. To ensure compliance with the FFATA reporting requirement, once an award is approved and subaward agreements, over the threshold of $30,000, are executed, the Foundation will employ a collaborative approach wherein the Grants Coordinator (Federal Grants and Compliance) will confer with the Federal Finance Manager (Finance) to review subaward data requirements. Once the list of sub awards to be reported is identified and approved, the reports will be submitted into FSRS. A copy of the completed data for that period, will be uploaded into the Foundation?s CRM, Salesforce, where this data will be housed under the applicable record. Proposed Completion Date: March 2023 and ongoing.

View Audit 57080

Finding 62130 (2022-008)

Significant Deficiency 2022

Southern Illinois University

IL

Procurement, Suspension & Debarment § 200.303 § 200.320

2022-008. Finding: Procurement Requirements Not Followed ? Edwardsville Campus Response: We agree that procurement requirements were not followed for the identified purchases. Corrective Action Plan: Steps will be taken to reduce the risk of noncompliance going forward in instances where the procu...

2022-008. Finding: Procurement Requirements Not Followed ? Edwardsville Campus Response: We agree that procurement requirements were not followed for the identified purchases. Corrective Action Plan: Steps will be taken to reduce the risk of noncompliance going forward in instances where the procuring department may not regularly utilize grants funds for procurements. Contact Person: Matt Brown (SIUE Purchasing Director) Anticipated completion date: June 30, 2023

View Audit 56947

Finding 62124 (2022-005)

Significant Deficiency 2022

Southern Illinois University

IL

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

2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program ? Edwardsville Campus Response: We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the per...

2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program ? Edwardsville Campus Response: We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the period tested. Corrective Action Plan: We will implement adequate controls to ensure document retention, including in instances where responsible staff have departed the University. Contact Person: Timothy Staples (Director of University Services to East St Louis) Anticipated completion date: June 30, 2023

View Audit 56947

Finding 61820 (2022-005)

Material Weakness 2022

Town of Yoder, Wyoming

WY

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

Proposed Completion Date: June 30, 2023

View Audit 54452

Finding 61788 (2022-004)

Significant Deficiency 2022

Southern Illinois University

IL

Internal Control / Segregation of Duties Cash Management Matching / Level of Effort / Earmarking § 200.303

2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns ? Carbondale Campus Response: Implemented. We agree we did not have a consistent procedure in place during the audit period. Corrective Action Plan: We have since addressed the weakness by establishing segregation...

2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns ? Carbondale Campus Response: Implemented. We agree we did not have a consistent procedure in place during the audit period. Corrective Action Plan: We have since addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure that approvals are now documented appropriately prior to processing drawdowns. Contact Person: Ashley Matzenbacher (Office of Sponsored Projects Administration) Anticipated completion date: December 2022

View Audit 56947

Finding 61787 (2022-002)

Significant Deficiency 2022

Southern Illinois University

IL

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

2022-002. Finding: Inadequate Procedures for Ensuring Compliance with Earmarking Requirements for the Student Support Services Program - Carbondale Campus Response: We agree and have implemented corrective actions. Ongoing changes at the university continue to impact the potential for enrollment gr...

2022-002. Finding: Inadequate Procedures for Ensuring Compliance with Earmarking Requirements for the Student Support Services Program - Carbondale Campus Response: We agree and have implemented corrective actions. Ongoing changes at the university continue to impact the potential for enrollment growth of minority students, which directly impacts the success of the program. Corrective Action Plan: Realignment of support services has structured Trio programs in an area with other similar programs that serve students that meet the criteria of the program. This realignment of services is already producing positive results. We believe this upward trend will continue for the university and program. To ensure earmarking requirements are met, applications are monitored daily. Other actions that have been taken include: ? The project director has been appointed to committees that directly impact the recruitment, selection, and retention of this population of students. ? The director also participates in recruitment activities that focuses on increasing underrepresented minority populations. ? Under the newly structured unit, a retention team has been established to improve support services and mitigate challenges to enrollment and retention of the population of students. The current status of program is mentioned in tabular form in corrective action plan. The Trio currently meets earing marking requirements. The requirements will be documented in the upcoming Annual Performance Report once submitted to the US Department of Education for AY 2022-2023 (May 2023). We hope to sustain this progress as enrollment at the university continues to trend upward. Contact Person: Renada Greer (SIUC Assistant Dean & Director TRIO) Anticipated completion date: May 2, 2023

View Audit 56947

Finding 61770 (2022-007)

Significant Deficiency 2022

Southern Illinois University

IL

Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

2022-007 Finding: Exit Counseling Not Completed ? Edwardsville Campus Response: We agree. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, in order to notify students of exit counseling requirements at the earliest possible...

2022-007 Finding: Exit Counseling Not Completed ? Edwardsville Campus Response: We agree. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, in order to notify students of exit counseling requirements at the earliest possible time. Corrective Action Plan: Implemented. Specifically, we are running exit counseling reports more frequently and comparing exit requirements from Banner process to in-house process to create a job that runs exit counseling through production control. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results. Contact Person: Jeremy Baker (SIUE Student Financial Aid Associate Director) Anticipated completion date: October 31, 2022

View Audit 56947

Finding 61767 (2022-002)

Material Weakness 2022

Shared-Use Mobility Center

IL

Procurement, Suspension & Debarment § 200.213 § 200.303

Managers will be informed of the federal suspension and debarment policy and encouraged to hold operations staff accountable to implementing the policy more consistently.

View Audit 56916

Corrective Action Plans

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