Corrective Action Plans

At the beginning of each semester, the Registrar will run a No Show report and share the report with the Financial Aid Office to show which students did not return for the current semester.

View Audit 298219

Finding 385094 (2023-007)

None 2023

Blackburn University Dba Blackburn College

IL

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

We’ve updated processes to include documentation of risks associated with protecting customer data. Risk assessment documents and methodologies will be reviewed and updated in consultation with the Vice-President of Administration & Finance and the Director of Technology Services.

View Audit 298219

Finding 385093 (2023-006)

None 2023

Blackburn University Dba Blackburn College

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The information that we listed initially only included the Work Study portion. However, the number of students was correct. Going forward, we will ensure that both portions are listed correctly on the FISAP.

View Audit 298219

Finding 385092 (2023-005)

Material Weakness 2023

Blackburn University Dba Blackburn College

IL

Questioned Costs Student Financial Aid Special Tests & Provisions

Although we checked and double checked the information as shown in COD under the R2T4 section, there still appears to be an issue with regards to COD correctly showing Vacation time in COD. Going forward, we are actually printing out the R2T4's to ensure that the correct number of days are listed on...

Although we checked and double checked the information as shown in COD under the R2T4 section, there still appears to be an issue with regards to COD correctly showing Vacation time in COD. Going forward, we are actually printing out the R2T4's to ensure that the correct number of days are listed on the R2T4 sheet and maintaining hard copies in addition to saving online.

View Audit 298219 Questioned Costs: $1

Finding 385091 (2023-004)

None 2023

Blackburn University Dba Blackburn College

IL

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Our Correction Plan will be to check monthly that loan disbursements correctly match with COD. While progress was definitely made from the prior year, it is important that every student disbursement is correctly shown by the Business Office.

View Audit 298219

Finding 385090 (2023-003)

None 2023

Blackburn University Dba Blackburn College

IL

Questioned Costs Student Financial Aid

The largest issue regarding student working when they are in class is communication. Faculty are supposed to alert the work office when they are cancelling class. However, they are only alerting the Provost about cancelling classes and they are keeping a calendar of cancelled classes. We will contin...

The largest issue regarding student working when they are in class is communication. Faculty are supposed to alert the work office when they are cancelling class. However, they are only alerting the Provost about cancelling classes and they are keeping a calendar of cancelled classes. We will continue to remind faculty that they must let the Work Office know directly when they cancel class. All managers have been informed that their workers cannot work during a class period unless the professor has emailed the work office. We are looking at new payroll vendors who may be able develop a system for student schedules and the payroll system to help integrate data so that we can access class schedules within the Payroll system and blackout periods where they cannot work.

View Audit 298219 Questioned Costs: $1

Finding 385089 (2023-001)

Significant Deficiency 2023

Puerto Rico Planning Board

PR

Reporting

FINDING NUMBER 2023-001 Financial Management – Accounting System and Reporting Practices PRIFAS is the official accountability of Puerto Rico’s Government. This system does not have compatibility with many sub-systems. The Department of the Treasury is working with the new accounting and financial ...

FINDING NUMBER 2023-001 Financial Management – Accounting System and Reporting Practices PRIFAS is the official accountability of Puerto Rico’s Government. This system does not have compatibility with many sub-systems. The Department of the Treasury is working with the new accounting and financial system that would harmonize with government agencies and we hope to be ready in July 2024. The Puerto Rico Planning Board continues to monitor the Treasury Department in relation to this matter and to correct this finding. The Planning Board expects to complete it by 2024. Contact Official: Mr. Andres Ruiz, Finance Director

View Audit 298218

Finding 385088 (2023-001)

Material Weakness 2023

Peoria Area Convention and Visitors Bureau, Inc.

IN

Procurement, Suspension & Debarment Material Weakness

U.S. Department of Treasury Peoria Area Convention and Visitors Bureau, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022- June 30, 2023 FINDINGS— MAJOR FEDERAL AWARD PROGRAMS U.S. Department of Treasury 2023-001 The American...

U.S. Department of Treasury Peoria Area Convention and Visitors Bureau, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022- June 30, 2023 FINDINGS— MAJOR FEDERAL AWARD PROGRAMS U.S. Department of Treasury 2023-001 The American Rescue Plan Act/State Fiscal Recovery Fund Program – Assistance Listing Number: 21.027 Recommendation: We recommend that for all federally funded grants the Organization perform the required suspension and debarment verification when required, including implementing the necessary internal controls over this process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will update their procurement policy and implement the necessary controls to ensure the suspension and debarment verification is completed when required. Name(s) of the contact person(s) responsible for corrective action: CJ Goddard Planned completion date for corrective action plan: December 2023 If the U.S. Department of Treasury has questions regarding this plan, please call CJ Goddard at 309-224- 6881.

View Audit 298203

Finding 385085 (2023-002)

Significant Deficiency 2023

American Samoa Community College

AS

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

Finding Number 2023-002 – Enrollment Reporting, Significant Deficiency in Internal Control over Compliance. Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le’i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation ...

Finding Number 2023-002 – Enrollment Reporting, Significant Deficiency in Internal Control over Compliance. Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le’i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement. Corrective actions taken/planned: The Financial Aid Coordinator (control #1, with FA Officer as alternate) has been assigned to transmit the bi-monthly Enrollment Report roster. The control #1 reviews the roster and performs data entry, status updates, and submission by the 15th of the reporting month. On the 1st of every nonreporting month, control #1 will review and report any enrollment status changes before the 15th. Financial Aid Manager (control #2) will review the status updates on NSLDS before and after every submission. Identified errors will be documented and returned to control #1 for correction and resubmission. The policy will ensure all student changes in status are identified, updated, and submitted timely and accurately. ASCC FAO participates in Federal Student Aid (FSA) training and conferences regarding NSLDS updates, changes, and functionality. FAO also subscribes to the Weekly Knowledge Center Updates from FSA Partner Connect. ASCC is a member of the National Association of Student Financial Aid Administrators (NASFAA). All of these resources provide access and education in the process of enrollment reporting and compliance, as well as the responsibilities and consequences of inaccurate reporting. Graduates: Students who graduate will be updated into NSLDS within one week after graduation. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS within 45 days. On the 1st of every nonreporting month, control #1 will review and report any enrollment status changes before the 15th. Financial Aid Manager (control #2) will review the status updates on NSLDS before and after every submission. Identified errors will be documented and returned to control #1 for correction and resubmission. The policy will ensure all student changes in status are identified, updated, and submitted timely and accurately. ASCC FAO participates in Federal Student Aid (FSA) training and conferences regarding NSLDS updates, changes, and functionality. FAO also subscribes to the Weekly Knowledge Center Updates from FSA Partner Connect. ASCC is a member of the National Association of Student Financial Aid Administrators (NASFAA). All of these resources provide access and education in the process of enrollment reporting and compliance, as well as the responsibilities and consequences of inaccurate reporting. Graduates: Students who graduate will be updated into NSLDS within one week after graduation. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS within 45 days.

View Audit 298200

Finding 385082 (2023-001)

None 2023

Wellston City School District

OH

Equipment & Real Property Management Procurement, Suspension & Debarment § 200.313

The large purchase of equipment has been resolved with the items added to the inventory system. The grant guidelines classified the purchases as supplies due to the item cost which is how they were originally missed being reported. A large purchase of this type is an anomaly for the District. H...

The large purchase of equipment has been resolved with the items added to the inventory system. The grant guidelines classified the purchases as supplies due to the item cost which is how they were originally missed being reported. A large purchase of this type is an anomaly for the District. However, we have added reviewing federal supply purchases to our year end inventory checklist.

View Audit 298190

Finding 385081 (2022-001)

Significant Deficiency 2023

Cascade Community Healthcare

WA

Reporting

We agree with the finding, conclusion, and recommendation. We are in the process of developing an allowance for doubtful accounts, bad debt, and receivable estimates process to ensure we understand the receivables outstanding for period end. We will implement the quality control monitoring by April ...

We agree with the finding, conclusion, and recommendation. We are in the process of developing an allowance for doubtful accounts, bad debt, and receivable estimates process to ensure we understand the receivables outstanding for period end. We will implement the quality control monitoring by April 30, 2024.

View Audit 298189

Finding 385080 (2022-002)

Material Weakness 2023

Cascade Community Healthcare

WA

Subrecipient Monitoring Reporting

We agree with the finding, conclusion, and recommendation. Implementing the quality control monitoring is an improvement opportunity for the Organization. We will implement the quality control monitoring by April 30, 2024.

View Audit 298189

Finding 385079 (2023-001)

Significant Deficiency 2023

Chicanos Por La Causa, Inc. and Subsidiaries and Affiliates

AZ

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

Food Worker Relief Program – Assistance Listing No. 10.181 Recommendation: We recommend that the Organization strengthen its controls and processes to identify all procurement transactions, ensure the appropriate procurement policies and levels are followed and clearly documented, and to verify vend...

Food Worker Relief Program – Assistance Listing No. 10.181 Recommendation: We recommend that the Organization strengthen its controls and processes to identify all procurement transactions, ensure the appropriate procurement policies and levels are followed and clearly documented, and to verify vendors are not suspended or debarred. These procedures will help ensure compliance with Compliance Supplement and the Code of Federal Regulations related to procurement and suspension and debarment provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has taken the follwing steps to ensure procurement policies are followed : 1) Management has begun the hiring process for additional staffing in the Procurement Department to help support all operations. 2) Management will review and update current policy to be in line with Federal Procurement policies. 3) Procurement department will provide training to all personnel authorized for purchases. Name(s) of the contact person(s) responsible for corrective action: Jesse Satterlee, Interim CFO, 778-730-1155 Nancy Lipman, SVP Compliance, 602-257-0700 Planned completion date for corrective action plan: 6/30/2024 – Ongoing action and Implementation

View Audit 298172

Finding 385075 (2023-101)

Material Weakness 2023

Pinal County Community College District

AZ

Questioned Costs Reporting Special Tests & Provisions § 200.303

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Luisa Ott Anticipated completion date: June 30,...

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Luisa Ott Anticipated completion date: June 30, 2024 The District agrees with the finding. After reviewing the student in the finding, the District reprocessed the Return of Title IV calculation. The one student record was updated and resulted in an amount of $8 to be returned to the student by offsetting their current balance with the District. The District will fund the reimbursement with institutional funds. During the fiscal year ending June 30, 2023, the District has created supporting automated processes to identify potential Return to Title IV accounts. The District has started the implementation project of using the student information system to automatically calculate student Return to Title IV calculations. The District will continue to strengthen procedures surrounding Return to Title IV compliance requirements.

View Audit 298169 Questioned Costs: $1

Finding 385071 (2023-001)

Significant Deficiency 2023

Snowflake Unified School District No. 5

AZ

School Nutrition Programs Cash Management Eligibility

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Mark Ollerton, Business Manager Anticipated Completion Date: Because this has been addres...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Mark Ollerton, Business Manager Anticipated Completion Date: Because this has been addressed the completion date is immediate as to the corrective action plan, March 25, 2024. Planned Corrective Action: The process in the District is that two individuals reconcile the number prior to submission of claims. After evaluating what caused the error, the staff did follow best practices in that two separate individuals reconciled the numbers for the claim. After this was completed, the claim was created and submitted to be processed by the Arizona Department of Education Child Nutrition Program. In developing the claim, a number was entered incorrectly on the claim. The corrective action is already in place. The District will continue with the dual review of the numbers. The error has been discussed with staff and they will be more diligent in their part of entering the claim information.

View Audit 298163

Finding 385067 (2023-002)

Material Weakness 2023

Mammoth Unified School District

CA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

Reviewing all areas of this finding, the District will follow the procurement policy, in fact the District has reached out to PINCO and is now part of their Co-op.

View Audit 298160

Finding 385063 (2023-001)

Material Weakness 2023

Mammoth Unified School District

CA

Questioned Costs Eligibility Subrecipient Monitoring

Reviewing all areas of this finding, the District needs to assist with extra help from the district office and ensure that all student records are updated timely based on the review of income eligibility forms or direct certification information, plus additional training.

View Audit 298160 Questioned Costs: $1

Finding 385061 (2023-001)

Significant Deficiency 2023

The Griffin Foundation

AZ

Internal Control / Segregation of Duties

Finding: Required language was not included in the construction contracts using laborers and mechanics financed with ESSER funds. The ESSER program requires all construction contracts to include language in the contracts that all contractors or subcontractors must pay wages that are not less than th...

Finding: Required language was not included in the construction contracts using laborers and mechanics financed with ESSER funds. The ESSER program requires all construction contracts to include language in the contracts that all contractors or subcontractors must pay wages that are not less than those established for the locality of the project. Cause: Management and outside accountant were unaware of this requirement when utilizing federal funds for capital projects. Response: We acknowledge the audit finding regarding non-compliance with the management of our ESSER grant. We understand the importance of following the applicable rules and regulations for the use of federal funds. Current management will proceed with the following to prevent a similar oversight from reoccurring. 1. Any Griffin Foundation staff who is responsible for the management of Federal funding will complete training focused on the requirements established by the Office of Budget Management (0MB). 2. Management will work with Grants Management staff to obtain training via their document library and/or annual conference. 3. Management will work with contracted accounting service to ensure similar training is received by their staff. 4. The Board of the Griffin Foundation will establish a policy that requires additional documentation and consideration before any future federal funds are used to fund a capital project. These steps will effectively address the audit finding and strengthen the management of our federal funding.

View Audit 298156

Finding 385057 (2023-002)

Material Weakness 2023

Pillars, Inc.

WI

Internal Control / Segregation of Duties

The Organization agrees with the finding. It has engaged an external consultant other than its auditor, to modify before 2024’s fiscal year-end its policies and procedures. The external consultant has been working closely with the auditors to learn areas for improvement. The Organization also will e...

The Organization agrees with the finding. It has engaged an external consultant other than its auditor, to modify before 2024’s fiscal year-end its policies and procedures. The external consultant has been working closely with the auditors to learn areas for improvement. The Organization also will ensure that a monthly account reconciliation process is in place and adhered to by 2024 fiscal year-end. Responsible Official: Lisa Strandberg Anticipated Completion Date: The Organization will be working to improve the financial process for the 2024 fiscal year audit.

View Audit 298150

Finding 385053 (2023-001)

Material Weakness 2023

Pillars, Inc.

WI

Internal Control / Segregation of Duties

The Organization’s Board of Directors will continue to rely on the use of its external auditors to ensure the financial statements are presented in accordance with generally accepted accounting principles. This decision has been made based on a cost/benefit analysis. REsponsible Official: Lisa Stra...

The Organization’s Board of Directors will continue to rely on the use of its external auditors to ensure the financial statements are presented in accordance with generally accepted accounting principles. This decision has been made based on a cost/benefit analysis. REsponsible Official: Lisa Strandberg Anticipated Completion Date: The finding will not completely resolve given the cost/benefit basis the Organization continues to make.

View Audit 298150

Finding 385042 (2023-002)

Material Weakness 2023

Iowa Grant School District

WI

Material Weakness Internal Control / Segregation of Duties

Finding #2023-002 – Material Audit Adjustments Condition: The audit proposed numerous adjusting journal entries during the audit process to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjust...

Finding #2023-002 – Material Audit Adjustments Condition: The audit proposed numerous adjusting journal entries during the audit process to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the District’s internal controls. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District’s financial position or activities. Cause: Financial information was not recorded in a timely manner and numerous adjustments were needed in order to correct account balances. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor in future years. Contact Person: Loras Winders Anticipated Completion: June 30, 2024

View Audit 298149

Corrective Action Plans

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