Corrective Action Plans

Finding 48435 (2022-001)

Significant Deficiency 2022

IN

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

FINDING 2022-001 Information on the federal program: Subject: Special Education Cluster (IDEA) - Procurement Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027, 84.173 Pass-Through Entity: ...

FINDING 2022-001 Information on the federal program: Subject: Special Education Cluster (IDEA) - Procurement Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027, 84.173 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Significant Deficiency, Other Matters Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Context: During testing of procurement over the Special Education Cluster, it was noted that the School Corporation did obtain an appropriate number of bids relating to Special Education consultants as required under small purchase procurement guidelines. There were two consultants charged to the Special Education Cluster during the audit period with expenses totaling $147,319. One of these consultants was selected during testing for procurement. The issue impacted both ALN 84.027 and 84.173. No issues were identified when testing suspension and debarment requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Due to the number of students we service with special needs, we often need to contract out for some of our Speech Language Pathology services. We currently have three contractors that provide outstanding services for us and we haven?t annually bid this out since the pool of providers is very small. In the future, we will document the process that we take to try to fill these spots with full time employees, how we request various pathologists from a multitude of vendors, and the decision making process to choose the contractor. We will review the rates provided by other potential contractors and seek School Board approval for whomever is the contracted vendor. Responsible party and timeline for completion: Our Director of Student Services, Rebecca Gromala, will oversee this corrective action plan. It is too late to make this correction for the current 2022-2023 school year. We anticipate this being corrected by September 1, 2023 for the 2023-2024 school year.

View Audit 48256 Questioned Costs: $1

Finding 48433 (2022-005)

Significant Deficiency 2022

North Central University

MN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed b...

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: North Central will document in greater detail procedures of maintaining emergency funding. In addition, we will save all reporting in a shared and searchable location so in times of institutional employee turn-over access to reports and information can be available with ease. NCU will engage in the best practice of documenting approvals in a searchable way Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48432 (2022-004)

Significant Deficiency 2022

North Central University

MN

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

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend that the University document completion of approval and reviews. Views of responsible of...

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend that the University document completion of approval and reviews. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: : Student Financial Services has worked with a consultant from Ellucian Colleague to help us produce monthly reconciliation reports that are directly integrated with Common Origination and Disbursement (COD) System to remain complaint with our regulatory requirement. This action was implemented due to this finding and to ensure compliance in the future. This will provide the needed documentation and approvals for reconciliation. Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48425 (2022-002)

Significant Deficiency 2022

City of Paramount

CA

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.329

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure ...

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure Interim and Project and Expenditure Reports are prepared in accordance with program requirements. Views of Responsible Officials and Corrective Action: We concur with the recommendation and will enhance internal controls to ensure that the Interim and Project and Expenditure Reports are prepared in accordance with program requirements. During this reporting period, there was no clear direction from the State on how to submit prior period corrections, so to achieve this action, City staff submitted a zero ?current expenditure? and then included the prior period adjustment in the cumulative total. Since the audit found that this was the wrong process and a deficiency in reporting, the City will reach out to the State for assistance in reporting prior period corrections. The City will ensure a thorough review prior to submitting to ensure the report is accurate. The City also encountered reporting difficulties for the quarter ending 6/30/2022 with entering vendor information. City staff contacted the State to request assistance, however the State was overwhelmed with requests from agencies state-wide and was not able to respond to the City?s request in a timely manner. The State was aware of the issues and had allowed Cities to submit their report late. The City has not had any issue subsequent to the 6/30/2022 report and has been submitting its report timely. Name of Responsible Person: Kim Sao, Finance Director Implementation Date: 6/30/2023

View Audit 47393

Finding 48406 (2022-008)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit fin...

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will implement a review process to ensure reports are reviewed before submission. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 48401 (2022-004)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Eligibility Significant Deficiency § 200.303

2022-004 Title I Grants to Educational Agencies Recommendation: School Corporation management should implement procedures and controls to ensure the required Title I templates are used and properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreeme...

2022-004 Title I Grants to Educational Agencies Recommendation: School Corporation management should implement procedures and controls to ensure the required Title I templates are used and properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will review the homelessness provisions of Title I and ensure documentation is retained to support the allocation. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 48357 (2022-004)

Significant Deficiency 2022

Trinity Bible College and Graduate School

ND

Matching / Level of Effort / Earmarking Reporting Significant Deficiency § 200.303

2022-004 Higher Education Emergency Relief Funds (HEERF) Reporting Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with aud...

2022-004 Higher Education Emergency Relief Funds (HEERF) Reporting Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reporting will be reviewed for compliance and accuracy by FA Solutions, the student accounts coordinator, student aid coordinator and VP of Student Services. Name(s) of the contact person(s) responsible for corrective action: Mariel Lee, Melissa Hennessy, Shannon Stoughton and Matt Payne. Planned completion date for corrective action plan: This change will take place immediately.

View Audit 45760

Finding 48320 (2022-007)

Significant Deficiency 2022

City of Albuquerque

NM

Subrecipient Monitoring § 200.303 § 200.332 § 200.501

2022 ? 007 (Previously 2021-003) Subrecipient Monitoring (Significant Deficiency and Noncompliance) Management?s Progress for Repeat Findings: The City Controller reviewed the listing of subrecipient risk assessments for 2022 and the listing was determined to b...

2022 ? 007 (Previously 2021-003) Subrecipient Monitoring (Significant Deficiency and Noncompliance) Management?s Progress for Repeat Findings: The City Controller reviewed the listing of subrecipient risk assessments for 2022 and the listing was determined to be complete. The City will update the subrecipient monitoring policies and procedures ad provide training to the departments. Management Response: Management agrees with the finding. The City will develop standard City-wide subrecipient management policies and procedures including risk assessment and monitoring tools. Additionally, any federal program with two or more City departments managing subrecipients will use the same subrecipient tools to ensure consistency. Timeline and Responsible Position: June 2023 ? City Controller/DFAS Deputy Director

View Audit 48606

Finding 48316 (2022-008)

Significant Deficiency 2022

City of Albuquerque

NM

Subrecipient Monitoring Period of Performance Reporting § 200.302 § 200.303

2022 ? 008 Reporting (Significant Deficiency and Noncompliance) Management Response: The City agrees with the finding. The City will implement controls to ensure compliance with federal financi...

2022 ? 008 Reporting (Significant Deficiency and Noncompliance) Management Response: The City agrees with the finding. The City will implement controls to ensure compliance with federal financial management regulations. The City recognizes that it needs to improve its procedures for preparing quarterly report for Treasury funds. Going forward, the Family and Community Services Department will work with the Grants Section to develop and implement standardized procedures for identifying and documenting expenditures, and for reviewing quarterly reports prior to submission. Timeline and Responsible Position: June 2023 ? City Controller/DFAS Deputy Director and Director of Family & Community Services

View Audit 48606

Finding 48307 (2022-003)

Material Weakness 2022

Chris Properties Graham Circle, Inc.

GA

Material Weakness Internal Control / Segregation of Duties § 200.303

Finding 2022-003 ? Approval of Invoices Type of Finding: Material Weakness in internal control over compliance Corrective Action Plan: The Organization is already in the process of reviewing its policy surrounding the review process for invoices. The Organization will be implementing an approval she...

Finding 2022-003 ? Approval of Invoices Type of Finding: Material Weakness in internal control over compliance Corrective Action Plan: The Organization is already in the process of reviewing its policy surrounding the review process for invoices. The Organization will be implementing an approval sheet for all expenses on credit cards and other federal charges. Accounting will only charge the expense to the grants once it has verified the expense has gone through the proper approval channels.

View Audit 47524

Finding 48291 (2022-003)

Material Weakness 2022

City of Tell City

IN

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

FINDING 2022-003 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Reporting Summary of Finding: Material weaknesses were found related to Reporting for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds program. Contact Person Responsible for Corrective A...

FINDING 2022-003 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Reporting Summary of Finding: Material weaknesses were found related to Reporting for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds program. Contact Person Responsible for Corrective Action: Connie A Berger, Clerk-Treasurer Contact Phone Number and Email Address: 812-547-2349 clerk-treasurer@tellcity.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corrective Action Plan will happen in 2024 when submitting information in the project and expenditure report due the US Department of the Treasury. I will have one of the Deputy Clerk-Treasurers review and check the information before I submit the information, and also have them watch when the information is submitted into the computer system. The City elected to claim all the SLFRF allocation as revenue loss. Anticipated Completion Date: The Completion Date for the Corrective Action Plan will be April 30, 2024. This is the date that the next yearly report will be due.

View Audit 42011

Finding 48290 (2022-002)

Material Weakness 2022

City of Tell City

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-002 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Suspension and Debarment Summary of Finding: Material weaknesses and noncompliance were found related to Suspension and Debarment for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds prog...

FINDING 2022-002 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Suspension and Debarment Summary of Finding: Material weaknesses and noncompliance were found related to Suspension and Debarment for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds program. Contact Person Responsible for Corrective Action: Connie A. Berger, Clerk-Treasurer Contact Phone Number and Email Address: 812-547-2349 clerk-treasurer@tellcity.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corrective Action Plan is that from now on whenever the City of Tell City disburses more than $25,000 to a single vendor or contractor, we will check to make sure that the company or person is not suspended, debarred or otherwise excluded. Anticipated Completion Date: Effective immediately.

View Audit 42011

Finding 48281 (2022-003)

Material Weakness 2022

Town of Atlanta

IN

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

FINDING 2022-003 Contact Person Responsible for Corrective Action: Jennifer Farley Contact Phone Number: 765-292-2626 View of Responsible Official: I concur with the finding. COVID -19 Procurement and suspension and debarment: 1. I was unaware of these requirements at the time the money was spent. I...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Jennifer Farley Contact Phone Number: 765-292-2626 View of Responsible Official: I concur with the finding. COVID -19 Procurement and suspension and debarment: 1. I was unaware of these requirements at the time the money was spent. In the future I will make sure this is done correctly. Anticipated Completion Date: Done

View Audit 41279

Finding 48278 (2022-001)

Material Weakness 2022

Franklin Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.403

Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-945-4327 Views of Responsible Official: We concur with this finding, but would like to offer the following explanation: When ESSER funds first become available, there were no guidelines or restrictions that were m...

Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-945-4327 Views of Responsible Official: We concur with this finding, but would like to offer the following explanation: When ESSER funds first become available, there were no guidelines or restrictions that were made available. Instead, the districts were assigned swift deadlines in getting their spending plans submitted. The advice was, if you can link the request to COVID, and IDOE approves the request, then ESSER funds can be used. Months later, in an attempt to tighten things up, the school districts were presented with guidelines. This took place after all of the planning had already been done for all three grants and costs had already been incurred. The renovation cost in question was included in our spending plan submitted to IDOE through the Title Application Center. The following narrative was also submitted with the budget to IDOE as follows: ?We are also requesting $472,962.87 for a renovation project at our local Career Center, Central Nine in Greenwood. Franklin High School is one of eight sending schools for this career center. These renovations will add necessary classroom and lab space for the Diesel, Welding, and Dental programs. The renovations also include meeting space and restrooms. The total cost of Franklin Community Schools? portion of the project is estimated at $652,400, however, we are only requesting a portion of that in ESSER III funds and will cover the difference using district funds? IDOE approved the budget submitted, including this specific transaction. There was no reason for the district to think that this was an unallowable transaction. Description of Corrective Action Plan: The district is willing to transfer this expense to rainy day or operating funds if necessary. Anticipated Completion Date: 2-22-23

View Audit 40756 Questioned Costs: $1

Finding 48273 (2022-003)

Material Weakness 2022

Franklin Community School Corporation

IN

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

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-346-8749 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: The district will implement an additional review of ...

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-346-8749 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: The district will implement an additional review of reports submitted for federal grants, and document that review of any final submission. Anticipated Completion Date: 2-23-23

View Audit 40756

Finding 48272 (2022-002)

Material Weakness 2022

Franklin Community School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-945-4327 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: In previous years, we have relied on our architects,...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-945-4327 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: In previous years, we have relied on our architects, who have designed and managed our construction and renovation projects, to ensure all federal requirements had been met. It was assumed that if the architect presented a pay application from the contractor, that the architect confirmed the work had been done and that the Davis-Bacon Act requirements had been met. It should be noted that the district was able to present supporting documents that showed the wages were in compliance with the Davis-Bacon Act, as a result of the auditor?s inquiry. Although we suspect the review had been done, it was not properly documented for the district to be able to present evidence of a review to the auditors. For future federally funded projects, the Chief Financial Officer (CFO) will require that any payroll documents associated with that pay application be submitted as supporting documentation. The CFO will confirm compliance with the Davis-Bacon Act by comparing the payroll records to the wage rates required for the project. Once compliance has been confirmed, the CFO will submit the paperwork required for the board to approve the payment earned by the contractor. Anticipated Completion Date: 2-22-23

View Audit 40756

Finding 48257 (2022-002)

Material Weakness 2022

Crawfordsville Community School Corporation

IN

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.307

FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over Program Income for the Child Nutrition Cluster. After this review, we will implement a system to ensure that compliance with the federal program income requirements is met. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.

View Audit 49435 Questioned Costs: $1

Finding 48250 (2022-003)

Material Weakness 2022

Fairfield Community Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Monica Kegerreis, Assistant Superintendent Contact Phone Number: 574-831-2188 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The ESSER reports requ...

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Monica Kegerreis, Assistant Superintendent Contact Phone Number: 574-831-2188 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The ESSER reports requested by IDOE will follow the same procedures of all FER reports. The ?data collection? for the ESSER grants was not identified as a financial report, and thus did not follow these processes. Now that we know this is a financial report, the steps below will be followed. The grant was initially not set up correctly and expenses were expended to and then transferred to the correct accounts once the grants were set up correctly. These changes were in flux when the report was requested, so what was reported at the time of the report is no longer what is reflected in grants? ledgers. The corrective action will require that the program director gathers the initial data, the data will be reviewed by the administrative assistant to the grants? director, and then reviewed by the Treasurer. All three employees will sign/initial a printed copy of the report before it is submitted. Data regarding students served by programs and staff reports will be reviewed by the program director and the data specialist and signed off on by both parties to ensure accuracy. Anticipated Completion Date: March 24, 2023

View Audit 42640

Finding 48244 (2022-002)

Material Weakness 2022

Fairfield Community Schools

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Amanda Bilbrey, Food Service Assistant Contact Phone Number: 574-831-2188 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Food Service will review b...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Amanda Bilbrey, Food Service Assistant Contact Phone Number: 574-831-2188 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Food Service will review bid packets to ensure documentation was provided as proof that the vendors were not suspended or debarred. If such evidence is not provided, the Food Service Director will verify and request appropriate documentation. Anticipated Completion Date: March 24, 2023

View Audit 42640

Finding 48243 (2022-003)

Significant Deficiency 2022

Stevens Institute of Technology

NJ

Equipment & Real Property Management § 200.303 § 200.313

Finding No. 2022-003 Compliance Requirement ? Equipment and Real Property ? Significant Deficiency and Noncompliance Planned Corrective Action The University will ensure that each individual fixed asset is appropriately tagged and that the information for the asset reconciles to the information ...

Finding No. 2022-003 Compliance Requirement ? Equipment and Real Property ? Significant Deficiency and Noncompliance Planned Corrective Action The University will ensure that each individual fixed asset is appropriately tagged and that the information for the asset reconciles to the information reported in the Stevens Kuali Financial System. The Division of Finance has instituted an additional procedure to generate monthly asset tagging reports to address this issue and ensure that all assets are tagged in a timely manner. In addition, the Staff Accountant takes a picture of the asset tag for new assets which is attached to the supporting documentation in the Kuali Financial System. The Senior Accountant reviews the documentation for each asset and ensures that the appropriate asset tag is reflected in the Kuali Financial System. The Division of Finance engages an outside firm to conduct a complete physical inventory every two years. The Executive Director of Finance and Controller, the Senior Accountant and the Staff Accountant will ensure that all asset records are properly reflected in the Kuali Financial System. Timing of Completion This corrective action has been implemented in FY23. Responsible for Corrective Action Joseph Cassidy, Associate Vice President for Finance (201) 216-5287, Jamie Houghtaling, Executive Director of Finance and Controller (201) 216-3348, Roger Moussallem, Senior Accountant (201) 216-3491 and Punam Patel, Staff Accountant (201) 216-8550.

View Audit 42638

Finding 48242 (2022-002)

Significant Deficiency 2022

Stevens Institute of Technology

NJ

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320 § 200.326

Finding No. 2022-002 Compliance Requirement ? Procurement ? Significant Deficiency and Noncompliance Planned Corrective Action The University will ensure that all procurement decisions comply with the Stevens Procurement Policy and are properly documented, including the procurement method used (e.g....

Finding No. 2022-002 Compliance Requirement ? Procurement ? Significant Deficiency and Noncompliance Planned Corrective Action The University will ensure that all procurement decisions comply with the Stevens Procurement Policy and are properly documented, including the procurement method used (e.g., competitive bidding or sole source justification). The Director of Procurement will ensure that all Stevens employees responsible for making purchasing decisions at the University are familiar with the Procurement Policy and the need to ensure full compliance even when making purchasing decisions during emergency situations (e.g., COVID pandemic). The Director of Procurement will ensure compliance with the Stevens Procurement Policy. Timing of Completion This corrective action has been implemented in FY23. Responsible for Corrective Action Joseph Cassidy, Associate Vice President for Finance (201) 216-5287 and Brian Seabold, Director of Procurement (201) 216-8722.

View Audit 42638

Finding 48240 (2022-001)

Significant Deficiency 2022

Stevens Institute of Technology

NJ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding No. 2022-001 Compliance Requirement ? Reporting ? Significant Deficiency and Noncompliance Planned Corrective Action The University will ensure that each report submission that is required to support spending under each of the Higher Education Emergency Relief Funds and other related fundi...

Finding No. 2022-001 Compliance Requirement ? Reporting ? Significant Deficiency and Noncompliance Planned Corrective Action The University will ensure that each report submission that is required to support spending under each of the Higher Education Emergency Relief Funds and other related funding programs has formal supporting documentation to evidence appropriate review of the report. This issue of how eligible students were determined and how the amounts distributed were determined was identified on the Q4 2021 Report due to the timing of the test work in the prior year Single Audit. This issue was corrected in the Q1 2022 Report and all available funding has been spent. The Assistant Vice President for Financial Aid has ensured that the total number of students eligible to receive a grant and the total number of students who receive grants is properly reviewed and documented. The Manager of Financial Planning, Budgeting and Analysis will ensure that all submitted Institutional Aid Reports are properly reconciled to actual expenditures rather than anticipated expenditures. The Q4 2021 Report was revised and reposted to reflect that expenditures were related to other costs rather than lost revenue. Each Student Aid Report and Institutional Aid Report will be reviewed and approved by the Associate Vice President for Finance. This review and approval will be documented in the file. The submitted Reports will also be provided to the CFO, Vice President for Finance and Treasurer. Timing of Completion This corrective action was implemented in FY22 and FY23.

View Audit 42638

Finding 48234 (2022-002)

Significant Deficiency 2022

Monument Health, Inc.

SD

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

Finding: 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 HRSA Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Federal Financial Assistance Listing #: #93.461 Finding Summary: Audit testing identified one instance ...

Finding: 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 HRSA Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Federal Financial Assistance Listing #: #93.461 Finding Summary: Audit testing identified one instance in which health services provided to a patient were reimbursed under the federal program, and the health services provided did not meet the terms and conditions of the federal program. Through the coding process, an incorrect diagnosis code was included in the system, and therefore, the patient?s health services flowed into Monument Health?s Uninsured Program workflow which resulted in $3,563 of health services being reimbursed under the federal program. As part of the audit, a sample of 60 patients were selected for testing, accounting for $1,659,497 of $4,344,728 of monies received from the federal agency. Responsible Individuals: Austin Willuweit, Vice President of Finance Jen Schmaltz, Corporate Controller Corrective Action Plan: Monument Health will develop a review process to identify claims that could have a diagnosis coding issue. A return of any excess reimbursement will be completed. Anticipated Completion Date: June 30, 2023

View Audit 40813

Finding 48214 (2022-002)

Significant Deficiency 2022

Raleigh County Community Action Association, Inc.

WV

Reporting Matching / Level of Effort / Earmarking § 200.303

2022-002 REPORTING Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be perf...

2022-002 REPORTING Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Action taken: The report submission process has been reviewed and additional controls have been implemented to ensure that, going forward, supporting documentation agrees with the amounts being reported. This documentation will be filed with the report. The report will be reviewed by a staff member who is not a part of the data entry process.

View Audit 46935

Finding 48213 (2022-005)

Material Weakness 2022

Winner Regional Healthcare Center

SD

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution FFAL #93.498 Finding Summary: The review process for the Period 4 HHS report submitted did not detect the error reported regard...

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution FFAL #93.498 Finding Summary: The review process for the Period 4 HHS report submitted did not detect the error reported regarding the actual reported revenues for 2019 that were incorrectly keyed into the portal submission. Additionally, the revenues for 2022 were reported based upon actual revenue billed and reported within the electronic medical records (EMR) system which does not include monthly or quarterly adjustments posted to the general ledger. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: There are no further PRF Portal submissions. The control aspect implemented to involve review of the portal submission will be expanded if further submissions are warranted. An expanded control would require the CFO to review in detail with the reviewer how the numbers were obtained and provide all supporting documentation for cross reference against the requirements. This may require extra time to educate and inform the reviewer of the PRF program and requirements. Anticipated Completion Date: 12-31-2023

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