Corrective Action Plans

Management’s response - New management in place starting in February 2023 will ensure that the Town reviews and correctly separates these items going forward.

View Audit 301783

Finding 391179 (2023-003)

Material Weakness 2023

Town of Woodstock, Vermont

VT

Reporting

Management’s response - New management in place starting in February 2023 will ensure that the Town reviews and correctly reports federal expenditures on the Schedule of Expenditures of Federal Awards moving forward.

View Audit 301783

Finding 391178 (2023-002)

Material Weakness 2023

Town of Wilton, Connecticut

CT

Reporting Material Weakness

Material Weakness in Internal Control over Compliance Condition: The Town did not submit the required SLFRF Project and Expenditure Report Due April 30, 2023 on time. Recommendation: The Town review grant award documents thoroughly and set up processes and procedures in place to ensure reporting r...

Material Weakness in Internal Control over Compliance Condition: The Town did not submit the required SLFRF Project and Expenditure Report Due April 30, 2023 on time. Recommendation: The Town review grant award documents thoroughly and set up processes and procedures in place to ensure reporting requirements to the awarding agency are completely accurately and timely based on grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town has begun a full review of all grants, especially those received in prior administrations and pre-hire of the current CFO, to assure the compliance of reporting requirements are complete accurate and will be timely reported as stated in the grant requirements. Contact person: Dawn Norton Responsible for corrective action: Dawn Norton, CFO Planned completion date for corrective action plan: March 2024

View Audit 301778

Finding 391171 (2023-004)

Significant Deficiency 2023

Mercy Health

MO

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

Finding 2023-004 Reporting Identification of the federal program: Federal Grantor: United States Department of Homeland Security Pass-Through Grantor: State of Missouri, State Emergency Management Agency Assistance Listing No.: 97.036, COVID-19 Disaster Grants – Public Assistance (Presidentially D...

Finding 2023-004 Reporting Identification of the federal program: Federal Grantor: United States Department of Homeland Security Pass-Through Grantor: State of Missouri, State Emergency Management Agency Assistance Listing No.: 97.036, COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) (“FEMA”) Pass-Through Award Numbers: Project# 699963 P/W# 624; Project# 185883 P/W# 529; and Project# 150136 P/W# 171 Condition: Timeliness and submission of the quarterly reports required by the State of Missouri could not be verified. Views of Responsible Officials and Planned Corrective Actions: The state of Missouri requires all quarterly reports be mailed. While we did send in our quarterly reports to the state of Missouri as required, we do not have proof of submissions as we did not send by certified mail. All future quarterly reporting will be documented with an email to our State SEMA representative when we send out quarterly reports so there is documentation for our records. Responsible Party: Emily Bruening, Director – Finance Date of Completion: This will be implemented for our next round of quarterly reporting, due in April 2024.

View Audit 301777

Finding 391170 (2023-003)

Material Weakness 2023

Mercy Health

MO

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.333 § 200.403

Finding 2023-003 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and Provisions Identification of the federal program: Federal Grantor: United States Department of Homeland Security Pass-Through Grantors: State of Missouri, State Emergency Management Agency Arkansa...

Finding 2023-003 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and Provisions Identification of the federal program: Federal Grantor: United States Department of Homeland Security Pass-Through Grantors: State of Missouri, State Emergency Management Agency Arkansas Division of Emergency Management Assistance Listing No.: 97.036, COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) (“FEMA”) Pass-Through Award Numbers and Award Periods: Project# 185883 P/W# 529 01/20/2020–09/14/2020 Project# 699963 P/W# 624 01/01/2022–07/01/2022 Project# 699667 P/W# 233 01/01/2022–07/01/2022 Project# 699670 P/W# 211 01/01/2022–07/01/2022 Condition: Adequate documentation was not retained to support the average unit cost applied to COVID-19 personal protective equipment (PPE) inventory usage charged to the FEMA program as Force Account Material (FAM) costs. In addition, for 12 of 40 non-FAM costs (including purchased equipment, purchased supplies and rental equipment) charged to the program, we noted adequate documentation was not retained to evidence review and approval of the expenditure for allowability. Views of Responsible Officials and Planned Corrective Actions: Mercy Health has a system to calculate average cost of inventory items. We rely on this system, but it was not tested as part of compliance. In addition, Mercy Health has a robust capital approval process (for all equipment) and financial approval thresholds. All COVID purchases were logged in the capital system (VFA) and approvals were documented. During this time, we changed approval systems from VFA to Strata. We will implement testing of our inventory system (Lawson) to ensure calculations are accurate. All review and approvals of capital equipment will be maintained in Strata. Responsible Party: Jill McCart, VP Accounting and Reporting Date of Completion: By 6/30/24

View Audit 301777 Questioned Costs: $1

Finding 391169 (2023-002)

Significant Deficiency 2023

Mercy Health

MO

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

Finding 2023-002 Reporting Information on the federal program: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distrib...

Finding 2023-002 Reporting Information on the federal program: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (“PRF”) Payment Received Period: 01/01/2020–12/31/2022 (Period 4) and 01/01/2020–06/30/2023 (Period 5) Condition: For one of the sampled PRF reports (Mercy Hospital South Period 5 PRF Report), the amount reported for net patient service revenue (NPSR) for calendar year 2023 quarter 2 (CY2023 Q2) was incorrect for one reporting tax identification number (TIN). Views of Responsible Officials and Planned Corrective Actions: One cost report adjustment for the current year was inaccurately labeled as a prior year adjustment. This was an isolated oversight by our revenue analysis team. We will perform additional review of cost report adjustments used for PRF funding to ensure the amounts reported are accurate and in compliance with the terms of the agreement. Responsible Party: Kathryn Stecich, Executive Director, Revenue Cycle Date of Completion: By 6/30/24

View Audit 301777

Finding 391168 (2023-001)

Material Weakness 2023

Mercy Health

MO

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

Finding 2023-001 Activities Allowed or Unallowed Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (AR...

Finding 2023-001 Activities Allowed or Unallowed Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (“PRF”) Award Period of Performance: 01/01/2020–12/31/2022 (Period 4) and 01/01/2020–06/30/2023 (Period 5) Condition: Management performed a duplication of benefits analysis to ensure expenses to be used to substantiate PRF funding received were not reimbursed or obligated to be reimbursed by another source. The methodology included the development of estimated cost reimbursement rates by location that was applied to the PRF expenditures. During our allowable costs testing of expenditures, we noted errors in the duplication of benefits analysis and/or misapplication of the estimated cost reimbursement rates which resulted in a net overstatement of expenses totaling $2,078,408. In addition, we noted instances where employees’ hours reported on the timecards for substantiation of funding for the federal program were not consistently evidenced as reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: While we overstated the expenses submitted totaling $2.1 million, this was an oversight during our review process. There are additional expenditures available in excess of funding received; therefore, we believe we have incurred either lost revenues or expenditures in excess of funding received. We will perform additional review of expenditures including the duplication of benefits analysis and application of the cost reimbursement rates to ensure appropriate amounts are used for PRF funding and ensure compliance with the terms of the agreement. Mercy Health’s Finance team will continue to stress the importance of timecard approval to leadership. Responsible Party: Jill McCart, VP Accounting and Reporting Date of Completion: By 6/30/24

View Audit 301777 Questioned Costs: $1

Finding 391165 (2023-002)

None 2023

School District of Cambridge

WI

Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding #2023-002 – Elementary and Secondary School Emergency Relief Fund (ESSER) III Plan Condition: The District did not make its ESSER III Local Educational Agency (LEA) Plan Report readily and publicly available. Effect: By not making the plan available to the public, the District is effectivel...

Finding #2023-002 – Elementary and Secondary School Emergency Relief Fund (ESSER) III Plan Condition: The District did not make its ESSER III Local Educational Agency (LEA) Plan Report readily and publicly available. Effect: By not making the plan available to the public, the District is effectively not compliant with the Federal requirements for this program. Cause: The District was not aware of this requirement. Criteria: The OMB Compliance Supplement mandates a LEA to submit and make publicly available a plan for the safe return to in-person instruction and continuity of services, and the planned use of the ESSER III funding. Recommendation: The auditors recommend that the plan be made available on the District’s website. Response: We (the District) will upload the plan to the District’s website in order to make it publicly available. Cambridge School District’s Corrective Action Plan: The ESSER plans were posted on the district website until summer of 2023 when the website design was updated and information was migrated to new pages or eliminated if it was no longer relevant. As the ESSER LEA plan was associated with our COVID response plan and COVID related protocols were eliminated, the plan was removed. We were unaware that the plan needed to remain posted through the grant period. When we learned that the requirement to post the plan remains a requirement we promptly posted our WI DPI approved plan from DPI under the heading District Annual Notices. Contact Person: Margaret M. Banker, District Administrator/Business Manager Anticipated Completion Date: 9/01/2024

View Audit 301774

Finding 391163 (2023-001)

Significant Deficiency 2023

Rsu/msad No. 29

ME

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 will take the following actions to address finding 2023-001 Wage Rate Requirements: Based on conversations with the auditing team t...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 will take the following actions to address finding 2023-001 Wage Rate Requirements: Based on conversations with the auditing team throughout the FY23 audit process, the district has worked with vendors/contractors to correct the issues in question to comply with CFR(s): 2 CRF Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. For FY23 – vendors have been contacted regarding the Davis Bacon language and applicable corrections have been made on the vendor side to issue back wages to those employees who were below the required wage/benefits amounts. Payroll certifications for those individuals have been received and reviewed by the Business Manager for Davis Bacon compliance. Moving forward to the current fiscal year (FY24), Davis Bacon language will be included for current and future year construction projects paid for with federal and/or state funding. Payroll certifications will be received with each invoice submitted for payment to the district and reviewed by the Business Manager for compliance of Davis Bacon guidelines as applicable. A copy of the OMB Circulars containing the CFR guidelines have been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirements are followed. The Business Manager will update the district’s administrative team and central office staff of applicable guidelines to ensure compliance of all projects that is being paid for by federal and/or state funding. Anticipated Completion Date: June 30, 2024

View Audit 301760

Finding 391161 (2023-003)

Material Weakness 2023

School District of the City of Jeannette

PA

Questioned Costs Procurement, Suspension & Debarment § 200.300 § 200.318 § 200.320

CONDITION: During my review of The School District of the City of Jeannette’s compliance with the requirements of the Public School Code and the Uniform Guidance for procurement of goods and services, the District was unable to provide documentation or other evidence that either 1) three price or r...

CONDITION: During my review of The School District of the City of Jeannette’s compliance with the requirements of the Public School Code and the Uniform Guidance for procurement of goods and services, the District was unable to provide documentation or other evidence that either 1) three price or rate quotations for the purchase of goods between $10,000 and $22,500, and services between $10,000 and $250,000 were obtained, or 2) the vendor met the requirements of a ‘sole source provider’ with documentation to support such designation, for the following vendors – Grade Point Resources ($74,503.17) and VLN Partners, LLP ($52,750.00). CRITERIA: In accordance with 24 PA Statute 8.807.1, the District must obtain/document at least three (3) written or well documented price or rate quotations from a reasonable number of qualified sources for purchases of goods between $10,000 and $$22,500 (threshold established annually). In addition, Section 2 CFR 200.300(a)(2)(i) of the Uniform Guidance requires price or rate quotations to be received from an adequate number of qualified sources for purchases above the micro purchase threshold of $10,000 and the simplified acquisition threshold of $250,000. Furthermore, Section 2 CFR 200.320(c’) of the Uniform Guidance details five (5) circumstances in which noncompetitive procurement can be used. RECOMMENDATION: I recommend that for all future purchases of goods and/or services utilizing federal funds, that the District adhere to the requirements of 1) the District’s Procurement Policy for Federal Programs (#626.5), 2) the 24 PA Statute 8.807.1, 3) Section 2 CFR 200.300(a)(2)(i) of the Uniform Guidance regarding obtaining three price or rate quotations for the purchase of goods between $10,000 and $22,500, and services between $10,000 and $250,000, and as applicable, 4) Section 2 CFR 200.318(i) and Section 2CFR 200.320(c’) of the Uniform Guidance regarding the proper documentation required for noncompetitive procurement using federal funding.

View Audit 301756 Questioned Costs: $1

Finding 391160 (2023-002)

Material Weakness 2023

School District of the City of Jeannette

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318

CONDITION: The School District of the City of Jeannette contracted with a third-party vendor (Smart Solutions Technologies) for technology equipment for the District which exceeded the threshold for competitive procurement. The purchase was procured through a cooperative purchasing group. The Dist...

CONDITION: The School District of the City of Jeannette contracted with a third-party vendor (Smart Solutions Technologies) for technology equipment for the District which exceeded the threshold for competitive procurement. The purchase was procured through a cooperative purchasing group. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation. This is a continuing finding from the 2021-2022 fiscal year. CRITERIA: 24 Pa. Statutes 751 of the Public School Code and Section 2 CFR 200.318(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a school district whereby the cost exceeds certain dollar thresholds as adjusted annually for an inflation index. As specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. RECOMMENDATION: I am recommending that the management of the School District review and update as necessary its procurement policies to ensure retention of the appropriate procurement documentation, in all instances, so as to comply with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management will review and update as necessary, it’s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for completion of this process will commence immediately and will continue on an ongoing basis as required by new policy directives from oversight agencies.

View Audit 301756 Questioned Costs: $1

Finding 391159 (2023-001)

Material Weakness 2023

School District of the City of Jeannette

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318

CONDITION: The School District of the City of Jeannette contracted with a third-party vendor (ABM Building Solutions LLC) for the performance of an energy savings construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing grou...

CONDITION: The School District of the City of Jeannette contracted with a third-party vendor (ABM Building Solutions LLC) for the performance of an energy savings construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation. This is a continuing finding from the 2021-2022 fiscal year. CRITERIA: 24 Pa. Statutes 751 of the Public School Code and Section 2 CFR 200.318(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a school district whereby the cost exceeds certain dollar thresholds as adjusted annually for an inflation index. The energy savings construction project exceeded the simplified acquisition threshold of $250,000. As specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. RECOMMENDATION: I am recommending that the management of the School District review and update as necessary its procurement policies to ensure retention of the appropriate procurement documentation, in all instances, including such instances whereby the District is using a contract vehicle from a cooperative purchase network so as to comply with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it’s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for completion of this process will commence immediately and will continue on an ongoing basis as required by new policy directives from oversight agencies.

View Audit 301756 Questioned Costs: $1

Finding 391157 (2023-001)

Significant Deficiency 2023

Umpqua Community Health Center, Inc. Dba Aviva Health

OR

Special Tests & Provisions Significant Deficiency

U.S. Department of Health and Human Services Umpqua Community Health Cetner, Inc. dba: Aviva Health (Aviva Health) respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the schedule of findings a...

U.S. Department of Health and Human Services Umpqua Community Health Cetner, Inc. dba: Aviva Health (Aviva Health) respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No matters required to be reported in accordance with Government Auditing Standards. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2023-001 Significant Deficiency – Special Tests and Provisions Recommendation: We recommend that Aviva Health implement a process to internally audit the new sliding fee applications on a monthly or quarterly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Aviva Health has scheduled a mandatory training to refresh all staff that evaluate and approve sliding fee. The organization has and continues to follow their policy and procedure for review of sliding fee determination prior to adjustment. Name(s) of the contact person(s) responsible for corrective action: Leah Woods, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2023 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Leah Woods, Chief Financial Officer (541) 672-9596

View Audit 301755

Finding 391151 (2023-003)

None 2023

Ohio Institute of Allied Health, Inc.

IL

Questioned Costs Eligibility Student Financial Aid

FINDING 2023-3- Overawarded Federal Direct Loan Amounts The Institute had not correctly calculated the federal loan eligibility for two (2) students. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned Previous FA...

FINDING 2023-3- Overawarded Federal Direct Loan Amounts The Institute had not correctly calculated the federal loan eligibility for two (2) students. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned Previous FA administrator failed to consistently calculate student enrollment hours. This caused incorrect loan awards to be prorated and disbursed. We have revised our method of requesting aid and the enrollment status of each student will be verified individually prior to requesting loans. We have also removed FA administrator (effective 12/2023) and third-party servicer from their role (effective 4/2024). We will be returning $1,056 to the Department of Education. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__

View Audit 301753 Questioned Costs: $1

Finding 391150 (2023-008)

Significant Deficiency 2023

Ohio Institute of Allied Health, Inc.

IL

Reporting Significant Deficiency

FINDING 2023-8- Untimely Enrollment Status Reporting The Institute had not processed May 1 roster by the 5/15/23 deadline. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned OIAH has now moved to a new SIS system...

FINDING 2023-8- Untimely Enrollment Status Reporting The Institute had not processed May 1 roster by the 5/15/23 deadline. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned OIAH has now moved to a new SIS system that is able to batch upload under the NSLDS ERR report. This system has been in effect since 9/2023. crediting $3,569 to the students' accounts that were affected. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__

View Audit 301753

Finding 391149 (2023-007)

None 2023

Ohio Institute of Allied Health, Inc.

IL

Questioned Costs Special Tests & Provisions Student Financial Aid

FINDING 2023-7- Refund Made in Improper Sequence The Institute had incorrectly calculated the order in which Title IV refunds were to go back A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We have contracted ...

FINDING 2023-7- Refund Made in Improper Sequence The Institute had incorrectly calculated the order in which Title IV refunds were to go back A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We have contracted with a new third-party servicer that will immediately process R2T4. This will remove any compliance issue with the order refunds. Previous FA admin whom assumed this role has been removed. We will be refunding $2,811 to the Department of Education and crediting $2,563 to the students' accounts that were affected. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__

View Audit 301753 Questioned Costs: $1

Finding 391148 (2023-006)

None 2023

Ohio Institute of Allied Health, Inc.

IL

Questioned Costs Special Tests & Provisions Student Financial Aid

FINDING 2023-6- Late Refunds of Title IV The Institute had not processed the Title IV refunds due within 45 days of DOD on three (3) students. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We have contracted...

FINDING 2023-6- Late Refunds of Title IV The Institute had not processed the Title IV refunds due within 45 days of DOD on three (3) students. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We have contracted with a new third-party servicer that will immediately take back funding once R2T4 is processed. This will remove the delay in communication from the accounting department to refund funding through manual process. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__

View Audit 301753 Questioned Costs: $1

Finding 391147 (2023-005)

Significant Deficiency 2023

Ohio Institute of Allied Health, Inc.

IL

Questioned Costs Special Tests & Provisions Student Financial Aid

FINDING 2023-5- Incorrect Refund Calculations The Institute had not correctly calculated the Return-to-Title IV for four (4) students who had withdrawn from the Institute. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken ...

FINDING 2023-5- Incorrect Refund Calculations The Institute had not correctly calculated the Return-to-Title IV for four (4) students who had withdrawn from the Institute. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We will complete R2T4 Calculations correctly and return the unearned aid back to Dept of Education promptly. We have also moved all R2T4 calculation to a new third-party servicer as of 4/2024. We will be returning $953 to the Department of Education and crediting $3,569 to the students' accounts that were affected. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__

View Audit 301753 Questioned Costs: $1

Finding 391146 (2023-004)

Material Weakness 2023

Ohio Institute of Allied Health, Inc.

IL

Questioned Costs Student Financial Aid Subrecipient Monitoring

FINDING 2023-4- Untimely Paid and Unpaid Credit Balances The Institute had Untimely Paid and Unpaid Credit Balances while Participating under the Zone Alternative and the Heightened Cash Monitoring 1 Payment Method A.Comments on Findings and Recommendations: The Institute agrees with the finding and...

FINDING 2023-4- Untimely Paid and Unpaid Credit Balances The Institute had Untimely Paid and Unpaid Credit Balances while Participating under the Zone Alternative and the Heightened Cash Monitoring 1 Payment Method A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We have revised the process of student stipends ofdisbursements. Each student whose account receives a disbursement whom results in a credit balance, will be given stipend prior to any draw down. We shall also make process and procedures with new third-party servicer to ensure stipend is sent prior to drawdown. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__

View Audit 301753 Questioned Costs: $1

Finding 391145 (2023-002)

Significant Deficiency 2023

Ohio Institute of Allied Health, Inc.

IL

Eligibility Student Financial Aid Significant Deficiency

FINDING2023-2- Incorrect Pell Grants The Institute incorrectly calculated Pell Grants for thirteen (13) students. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned Previous FA administrator failed to consistentl...

FINDING2023-2- Incorrect Pell Grants The Institute incorrectly calculated Pell Grants for thirteen (13) students. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned Previous FA administrator failed to consistently update student enrollment status in software. This caused incorrect Pell awards to be requested and disbursed. We have revised our method of requesting aid and the enrollment status of each student will be verified individually prior to requesting Pell. We have also removed FA administrator (effective 12/2023) and third-party servicer from their role (effective 4/2024). We will be refunding $3,097 to the Department of Education and crediting $4,239 to the affected student accounts. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__

View Audit 301753

Finding 391144 (2023-004)

Material Weakness 2023

Alexia Manor Housing Corporation

OH

Questioned Costs Cash Management HUD Housing Programs

Required deposit of surplus cash in the amount of $5,966 into the residual receipts accounts will be made by January 31, 2024. Furthermore, internal controls over residual receipts funding are being strengthened to prevent future non-compliance.

View Audit 301750 Questioned Costs: $1

Corrective Action Plans

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