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Corrective Action Plans

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Finding 496304 (2023-001)
Material Weakness 2023
Ohio Valley Regional Development Commission
OH
Reporting § 200.328
Report has been submitted, will issue a list of reporting deadlines to staff.
Report has been submitted, will issue a list of reporting deadlines to staff.
View Audit 319198
Finding 496301 (2023-001)
Material Weakness 2023
Housing and Services, Inc.
NY
Reporting
Views of responsible officials The late 2022 submission was ultimately the result of Management’s decision to await clarification from the mortgage lender Webster Bank. Housing and Services, Inc. and certain related entities acting as guarantors of Bedford 203 LP’s construction loan were released fr...
Views of responsible officials The late 2022 submission was ultimately the result of Management’s decision to await clarification from the mortgage lender Webster Bank. Housing and Services, Inc. and certain related entities acting as guarantors of Bedford 203 LP’s construction loan were released from their guarantor obligations upon Bedford 203 LP’s conversion to permanent financing. The request for clarification was made in mid-September 2023 and Webster Bank’s response was obtained in early October 2023, resulting in the late submission. Management acknowledges that completion of the 2023 financial statements, originally anticipated to be completed in June 2023, were delayed by Management’s efforts to enhance its understanding in the accounting for new construction during the summer of 2023. The submission was completed and resolved on November 9, 2023. Omissions in the Schedule maintained during 2023 primarily pertain to construction lending by the City of New York’s Department of Housing Preservation and Development that utilized federal funding and project-based Section 8 rental assistance. Management inadvertently only presented the construction lending in the years of expenditure. Such expenditures were duly reported upon and audited during the years of expenditures and were maintained within the financial records of Housing and Servies, Inc. and the applicable related entities but were subsequently omitted from the Schedule in the years following. Management concurs with Finding No. 2023-001 and, as of August 2024, management has enhanced its internal controls and augmented its personnel to ensure that such reporting under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards is compliant, complete, and accurate for the 2023 Schedule and going forward.
View Audit 319193
Hegemon Crest Senior Housing Inc.
OH
HUD Housing Programs
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-2: We concur that the Corporation failed achieve a score of satisfactory or above on the Management and Occupancy Review S3800-130 Response Indicator Agree. S3800-140 Completion Date July 29, 2024 S3800-150...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-2: We concur that the Corporation failed achieve a score of satisfactory or above on the Management and Occupancy Review S3800-130 Response Indicator Agree. S3800-140 Completion Date July 29, 2024 S3800-150 Response The Corporation made all required corrections subsequent and received confirmation from HUD the MOR was closed out. S3800-160 Contact Person First Name Shelley S3800-180 Contact Person Last Name Darfus
View Audit 319191
Hegemon Crest Senior Housing Inc.
OH
Questioned Costs Internal Control / Segregation of Duties
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date May 20, 2024 S3800-150 Response Th...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date May 20, 2024 S3800-150 Response The Corporation has made the required deposit prior to issuance of the financial statement. S3800-160 Contact Person First Name Shelley S3800-180 Contact Person Last Name Darfus
View Audit 319191 Questioned Costs: $1
Woodview of Cincinnati, Inc.
OH
Questioned Costs
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date July 16, 2024 S3800-150 Response T...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date July 16, 2024 S3800-150 Response The Corporation has made the required deposit prior to issuance of the financial statement. S3800-160 Contact Person First Name Stephen S3800-180 Contact Person Last Name Tepner
View Audit 319189 Questioned Costs: $1
Finding 496297 (2023-002)
Material Weakness 2023
Union County
OH
Procurement, Suspension & Debarment Subrecipient Monitoring
The Mental Health and Recovery Board is adding Suspension and Debarment language to all Contracts and Service Agreements.
The Mental Health and Recovery Board is adding Suspension and Debarment language to all Contracts and Service Agreements.
View Audit 319188
Finding 496296 (2023-002)
Material Weakness 2023
City of Petersburg
IN
Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.319 § 200.320
FINDING 2023-002 Finding Subject: Water and Wastewater Disposal Systems for Rural Communities – Procurement Summary of Finding: One vendor was not procured according to the simplified acquisition threshold. Contact Person Responsible for Corrective Action: Tammy Selby Contact Phone Number and Email ...
FINDING 2023-002 Finding Subject: Water and Wastewater Disposal Systems for Rural Communities – Procurement Summary of Finding: One vendor was not procured according to the simplified acquisition threshold. Contact Person Responsible for Corrective Action: Tammy Selby Contact Phone Number and Email Address: 812-354-8511 tselby@petersburg.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: In the future, we will bid out all professional services. We will follow our same policies for bidding out to other vendors. Anticipated Completion Date: December 31, 2024
View Audit 319185
Finding 496295 (2023-001)
Material Weakness 2023
Early Childhood Alliance, Inc.
IN
Reporting Internal Control / Segregation of Duties
2023-001 Material Adjustments Views of Responsible Officials and Planned Corrective Actions: Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements and increase the accuracy of the internal financial repor...
2023-001 Material Adjustments Views of Responsible Officials and Planned Corrective Actions: Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements and increase the accuracy of the internal financial reports used by management. The Senior Accountant records the CCDF revenue as it comes in bi-weekly. The CFO calculates the monthly accrual. The Senior Accountant and CFO worked together to create a reconciling process to ensure correct reporting of CCDF revenue.
View Audit 319183
Finding 496243 (2023-003)
Significant Deficiency 2023
The Nemours Foundation
FL
Reporting § 200.303 § 200.502 § 200.510
Research Administration will implement a new standard operating procedure to review and update labor distribution allocations on a quarterly basis to timely identify any changes required to prevent any manual adjustments in future periods. The process for effort certification has also been created t...
Research Administration will implement a new standard operating procedure to review and update labor distribution allocations on a quarterly basis to timely identify any changes required to prevent any manual adjustments in future periods. The process for effort certification has also been created to generate statements that will be verified each quarter to confirm effort allocations are correct. The Accounting department will update the review procedures for the preparation of the draft Schedule of Federal Awards (SEFA) to include an additional level of review by the Assistant Vice President, Accounting. Her review process will include a focus on manual adjustments if required to reconcile the draft SEFA to the underlying general ledger accounting details to ensure the completeness and accuracy. Corrective action to ensure timely effort reporting changes will be complete by November 30, 2024. Corrective action to ensure a complete and accurate SEFA will occur during the preparation of December 31, 2024, draft SEFA.
View Audit 319180
Finding 496238 (2023-002)
Significant Deficiency 2023
The Nemours Foundation
FL
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Nemours will reconfigure the Harmony salary cap calculations so that all types of employees, whether a full time equivalent or not, are accurately capped in accordance with the award requirements. The corrected calculation will be assessed for accuracy by the Vice President, Research Administration ...
Nemours will reconfigure the Harmony salary cap calculations so that all types of employees, whether a full time equivalent or not, are accurately capped in accordance with the award requirements. The corrected calculation will be assessed for accuracy by the Vice President, Research Administration and the Assistance Vice President, Accounting to ensure the completeness and accuracy of the results. Corrective action will be complete by October 31, 2024.
View Audit 319180 Questioned Costs: $1
Finding 496237 (2023-001)
Significant Deficiency 2023
The Nemours Foundation
FL
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Nemours will enhance the standard operating process over awards to require a business owner be designated for each award. The business owner is responsible for oversight to ensure compliance with the agreement. This update ensures any award is appropriately managed in compliance with federal statute...
Nemours will enhance the standard operating process over awards to require a business owner be designated for each award. The business owner is responsible for oversight to ensure compliance with the agreement. This update ensures any award is appropriately managed in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. The enhanced standard operating process will also require a routine meeting with the business owner and representatives from Research Finance and/or Grant Accounting through the conclusion of the funding to ensure compliance is maintained and appropriately monitored. Corrective action will be complete by November 30, 2024.
View Audit 319180
Finding 496221 (2023-003)
Material Weakness 2023
City of St. Peter
MN
Reporting Internal Control / Segregation of Duties § 200.502 § 200.510
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-003 Reporting Compliance Requirement Finding Summary 2 CFR § 200.510 requires that the City prepare financial statements that reflect its financial position, results of operations or changes ...
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-003 Reporting Compliance Requirement Finding Summary 2 CFR § 200.510 requires that the City prepare financial statements that reflect its financial position, results of operations or changes in net position, and, where appropriate, cash flows for the fiscal year audited, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended December 31, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Corrective Action Plan Actions Planned – The City plans to review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. Official Responsible – Sally Vogel, Finance Director. Planned Completion Date – December 31, 2024. Disagreement With or Explanation of Finding – The City agrees with this finding. Plan to Monitor – Sally Vogel, Finance Director, will continue to work with staff to review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future.
View Audit 319161
Finding 496219 (2023-001)
Significant Deficiency 2023
City of Orange, Texas
TX
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties
Finding 2023-001: Condition and Context: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days foll...
Finding 2023-001: Condition and Context: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days following the date of expenditure. Corrective action planned: Management of the City will implement additional control activities over the review of draw requests and monthly reports by reconciling them to the detail grant expenditures contained in the City’s financial accounting system. Contact person: Cheryl Zeto, Finance Director (409) 883-1041 Anticipated completion date: August 2024
View Audit 319159 Questioned Costs: $1
Finding 496212 (2023-002)
Material Weakness 2023
City of Akron, Ohio
OH
Reporting § 200.328
The City will implement additional control procedures to ensure all reports are filed in a timely manner.
The City will implement additional control procedures to ensure all reports are filed in a timely manner.
View Audit 319151
Finding 496210 (2023-003)
Material Weakness 2023
City of Akron, Ohio
OH
Reporting Subrecipient Monitoring Material Weakness § 200.328
The City will implement additional control procedures to ensure all reports are filed in a timely manner.
The City will implement additional control procedures to ensure all reports are filed in a timely manner.
View Audit 319151
Finding 496205 (2023-004)
Significant Deficiency 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN Name and Number of the Project: Atlantic Housing foundation, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ...
CORRECTIVE ACTION PLAN Name and Number of the Project: Atlantic Housing foundation, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING #2023-004: Section 8 Housing Assistance Payments Program Assistance Listing 14.195 and Section 221(d)(4) Insured Loan Program Assistance Listing 14.155 CORRECTIVE ACTION: Management concurs and agrees to provide oversight and monitor the expense reporting process on a monthly basis to ensure all expenses are proper expenditures of the Corporation and properly recorded in the financial statements. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
Finding 496204 (2023-005)
Material Weakness 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: December 31, 2023 Project Name of Waters at James Crossing, LP, FHA/Contract No. VA36-L000-130, Questioned Cost of $52,007; Project Name of Brittany Woods...
CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: December 31, 2023 Project Name of Waters at James Crossing, LP, FHA/Contract No. VA36-L000-130, Questioned Cost of $52,007; Project Name of Brittany Woods/Park Chase, LLC, FHA/Contract No. GA06L00060, Questioned Cost of $73,002; Total of $125,009. Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING #2023-005: Section 8 Housing Assistance Payments Program, Assistance Listing #14.195 CORRECTIVE ACTION TO BE COMPLETED: The Projects will review and monitor tenant eligibility and documentation procedures to ensure compliance. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
Finding 496193 (2023-003)
Significant Deficiency 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs
CORRECTIVE ACTION PLAN Name and Number of the Project: Afton Gardens, LLC, VA36L00002; Boulder Creek, LLC, SC16M000064; Brentwood Crossing, LLC, NC19M000070; Brittany Woods/Park Chase, LLC, GA06L00060; Cedar Moor, LLC, NC19L000146; Crescent Hills, LLC, SC16M000062; Spring Grove, LLC, SC16L000003 an...
CORRECTIVE ACTION PLAN Name and Number of the Project: Afton Gardens, LLC, VA36L00002; Boulder Creek, LLC, SC16M000064; Brentwood Crossing, LLC, NC19M000070; Brittany Woods/Park Chase, LLC, GA06L00060; Cedar Moor, LLC, NC19L000146; Crescent Hills, LLC, SC16M000062; Spring Grove, LLC, SC16L000003 and SC160056002; Timber Ridge, LLC, NC19M000088; Gretna Village, LP, 02-1709-HF/SP and 02-1710-HCD; Waters at James Crossing, LP, VA36L000130. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING 2023-003: Section 8 Housing Assistance Payments Program, Assistance Listing 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Projects are in the process of submitting an updated HUD Form 9839 for approval. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President & CEO of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
Finding 496192 (2023-002)
Material Weakness 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs Material Weakness
CORRECTIVE ACTION PLAN Name and Number of the Project: Gretna Village Partnership VHDA Project Numbers: 02-1709-HF/SP and 02-1710-HCD Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings a...
CORRECTIVE ACTION PLAN Name and Number of the Project: Gretna Village Partnership VHDA Project Numbers: 02-1709-HF/SP and 02-1710-HCD Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING 2023-002: Section 8 Housing Assistance Payments Program, Assistance Listing: 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Partnership is in the process of submitting a new HAP Contract for approval from HUD. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President & CEO of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
Finding 496191 (2023-001)
Material Weakness 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs
CORRECTIVE ACTION PLAN Name of the Project: Waters at West Ashley, LP FHA/Contract No. SC16-M000-026 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors...
CORRECTIVE ACTION PLAN Name of the Project: Waters at West Ashley, LP FHA/Contract No. SC16-M000-026 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-001: Section 8 Housing Assistance Payments Program, Assistance Listing #14.195 CORRECTIVE ACTION: The Partnership will meet the eligibility requirements required by the HAP Contract. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
Finding 496180 (2023-002)
Material Weakness 2023
Eve, INC
MI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment
The Agency concurs with the finding and has already begun the process of updating its existing written federal policies and procedures. We believe these steps in addition to monitoring by the Board of Directors, will help ensure compliance with federal regulations.
The Agency concurs with the finding and has already begun the process of updating its existing written federal policies and procedures. We believe these steps in addition to monitoring by the Board of Directors, will help ensure compliance with federal regulations.
View Audit 319141
Finding 496179 (2023-003)
Material Weakness 2023
City of Rensselaer
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Procurement and Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Shelby E. Keys Contact Phone Number and Email Address:...
FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Procurement and Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Shelby E. Keys Contact Phone Number and Email Address: 219-866-9599 skeys@cityofrensselaerin.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The City is in the process of revising its Purchasing Policy to ensure the inclusion of the Federal Guidelines for Procurement, Suspension and Debarment. The City will ensure the Suspension and Debarment for ALL vendors for Federal purchases prior to the vendor being entered into the Financial Software program. Vendor approval and verification of the suspension and debarment will be approved at the City Council meetings prior to payment. Anticipated Completion Date: The Anticipated Completion Date is March 1, 2025.
View Audit 319136
California College of the Arts
CA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
FEDERAL DIRECT STUDENT LOANS Federal Assistance Listing Number: #84.268; Student Financial Aid Cluster, Department of Education Criteria According to the Department of Education 2022-2023 Federal Student Aid Handbook Volume 3 Chapter 5, “Direct Loan Periods and Amounts,” the minimum period for whic...
FEDERAL DIRECT STUDENT LOANS Federal Assistance Listing Number: #84.268; Student Financial Aid Cluster, Department of Education Criteria According to the Department of Education 2022-2023 Federal Student Aid Handbook Volume 3 Chapter 5, “Direct Loan Periods and Amounts,” the minimum period for which a school may originate a Direct Loan varies depending on the school’s academic calendar: For credit-hour programs with standard terms (semesters, quarters, or trimesters), or with SE9W nonstandard terms, the minimum loan period is a single academic term. For example, if a student will be enrolled in the fall semester only and will skip the spring semester, you may originate a loan with a loan period that covers only the fall term. The loan amount must be based on the reduced costs and EFC for that term, rather than for the full academic year. Observation/Condition/Context The College over-awarded and over-disbursed Direct Subsidized and Direct Unsubsidized Loans to one student out of forty tested. The College originated and disbursed Direct Subsidized and Direct Unsubsidized Loans for a full academic year when the student only enrolled in one semester. Questioned Cost The College awarded $2,250 more in Direct Subsidized and $4,000 more in Direct Unsubsidized than was required. Cause/Effect A manual adjustment to the student’s financial aid packaging was required. Due to the manual processing, a flag on the student’s account did not appear when the student was over-awarded, and the College did not have a process in place to catch the error outside of the system flag, which resulted in the College over-awarding the student Direct Subsidized and Direct Unsubsidized Loans. Recommendation We recommend that the College implement a procedure to review manually processed financial aid packaging. Planned Corrective Action A process will be put in place to flag manually processed financial aid packaging for secondary review. Implementation Date Beginning August 1, 2024 Responsible Personnel Registrar and Director of Financial Aid Contact Information Samantha Dancel Director of Financial Aid Tel: 415.703.9577Email: sdurant@cca.edu
View Audit 318809 Questioned Costs: $1
Finding 486153 (2023-005)
Significant Deficiency 2023
Donnelly College
KS
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Contact Person: Stephani Berry, Director of Financial Aid Views of Responsible Officials and Planned Corrective Action: Donnelly College concurs with the finding. The Director of Financial Aid has implemented procedures to post aid in batches and to coordinate the timing of the postings with the Bus...
Contact Person: Stephani Berry, Director of Financial Aid Views of Responsible Officials and Planned Corrective Action: Donnelly College concurs with the finding. The Director of Financial Aid has implemented procedures to post aid in batches and to coordinate the timing of the postings with the Business Office. Financial Aid staff review documentation from each batch posted and compare the data to the awards posted on COD. Each month the Director reconciles her records to COD. Anticipated Completion Date: Completed
View Audit 318808
Finding 486152 (2023-004)
Material Weakness 2023
Boone County
IN
Procurement, Suspension & Debarment § 200.1 § 200.214 § 200.303 § 200.317 § 200.318
Finding 2023-004 Finding Subject: Covid-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Findings: The County did not have a Board approved procurement policy that would reflect applicable state laws and regulations including procedures to ...
Finding 2023-004 Finding Subject: Covid-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Findings: The County did not have a Board approved procurement policy that would reflect applicable state laws and regulations including procedures to avoid acquisition of unnecessary or duplicative items and procedures to ensure that all solicitations incorporate a clear and accurate description of the technical requirements for the material, product, or service to be procured. The County had five vendors that qualified for testing under small purchase procurement requirements (vendors paid $10,000-$150,000). Of the two chosen for testing, one was awarded a contract without the County obtaining quotes. The contract awarded was $31,000 for engineering services related to drain construction. Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The process was not clear to the Auditor’s Office or the departments submitting the claims for payment. We are more aware of the correct process and procedures that need to take place and will add those procedures to our Internal Control policy to ensure that the vendor is not suspended or debarred. Anticipated Completion Date: October 2024
View Audit 318807
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