Corrective Action Plans

Finding 382699 (2023-008)

Material Weakness 2023

TX

Procedures have been put in place by the City to monitor compliance with applicable requirements and all omitted documents included in this finding were obtained.

View Audit 296272

Finding 382694 (2023-007)

Material Weakness 2023

Muncie Community Schools

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Finding 2023-007 – Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirement Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: X Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We wil...

Finding 2023-007 – Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirement Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: X Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all construction projects using federal funding will meet the wage rate requirements. Anticipated Completion Date: March 2024

View Audit 296252

Finding 382689 (2023-006)

Material Weakness 2023

Muncie Community Schools

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2023-006 – Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: X Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all ESSER reports include accurate...

Finding 2023-006 – Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: X Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all ESSER reports include accurate information that agree to the underlying disbursement records. Anticipated Completion Date: Next ESSER reports due in FY24

View Audit 296252

Finding 382684 (2023-005)

Significant Deficiency 2023

Muncie Community Schools

IN

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

Finding 2023-005 – Title I Grants to Local Educational Agencies - Maintenance of Effort Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: X Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all ex...

Finding 2023-005 – Title I Grants to Local Educational Agencies - Maintenance of Effort Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: X Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all expenses are recorded correctly and any capital items over the threshold are properly recorded to capital object codes. Anticipated Completion Date: March 2024

View Audit 296252

Finding 382679 (2023-004)

Significant Deficiency 2023

Muncie Community Schools

IN

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

Finding 2023-004 – Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: X Views of Responsible Official: We concur with the finding. Description of Co...

Finding 2023-004 – Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: X Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all payroll amounts recorded to Title I are reviewed to ensure they represent Title I payroll activity only. Anticipated Completion Date: March 2024

View Audit 296252 Questioned Costs: $1

Finding 382651 (2023-001)

Significant Deficiency 2023

River Forest Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Eligibility Summary of Finding: The Food Service Director was responsible for running the direct certification match report monthly from the Indiana Department of Education and uploading it to the school lunch point-of-sale system. The Scho...

FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Eligibility Summary of Finding: The Food Service Director was responsible for running the direct certification match report monthly from the Indiana Department of Education and uploading it to the school lunch point-of-sale system. The School Corporation did not have a proper system of oversight or review to ensure that all students on the direct certification match report were entered accurately into the point-of-sale system. We recommended that the School Corporation's management establish a system of internal control to ensure compliance and comply with the Eligibility compliance requirement Contact Person Responsible for Corrective Action: Nick Alessandri Contact Phone Number and Email Address: 219-962-7551 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: River Forest Community School Corporation is now part of the Community Eligibility Provision (CEP) and therefore the direct certification process will no longer take place. In the event that we are no longer CEP and begin the direct certification process, we will implement a process of internal controls that ensure proper oversight and review to ensure all students are entered accurately into our point-of-sale system. Anticipated Completion Date: July 1, 2023

View Audit 296243

Finding 382645 (2023-002)

Significant Deficiency 2023

San Joaquin Delta Community College District

CA

Student Financial Aid Reporting Significant Deficiency

The Admissions & Records Department discovered that there was an error in our reporting. The issue is that the wrong field was being picked up by NSLDS because our report was not pulling the correct data field. This has been corrected by the District IT department. We also discovered that although w...

The Admissions & Records Department discovered that there was an error in our reporting. The issue is that the wrong field was being picked up by NSLDS because our report was not pulling the correct data field. This has been corrected by the District IT department. We also discovered that although we reported the correct data to the National Clearinghouse, it never transferred over to NSLDS. We will reach out to the Clearinghouse to ensure that this will not occur again. We also discovered that with one student enrollment issue, the college did not follow the correct process so that the report did not pick up the student enrollment. This has been resolved by providing staff with appropriate training. The director has and will continue to provide ongoing training.

View Audit 296241

Finding 382644 (2023-001)

Material Weakness 2023

Hall Neighborhood House, Inc.

CT

Procurement, Suspension & Debarment School Nutrition Programs

Hall agrees with the Cause and Recommendation identified above. We immediately contacted the CSDE-Bureau of Child Nutrition Programs and have initiated the CACFP Invitation for Bid (IFB) process for the 2023-2024 year. We will ensure that formal IFB requirements are utilized if future contracts wi...

Hall agrees with the Cause and Recommendation identified above. We immediately contacted the CSDE-Bureau of Child Nutrition Programs and have initiated the CACFP Invitation for Bid (IFB) process for the 2023-2024 year. We will ensure that formal IFB requirements are utilized if future contracts will or may exceed the $250,000 threshold.

View Audit 296239

Finding 382636 (2023-001)

Significant Deficiency 2023

Early Learning Coalition of Southwest Florida, Inc.

FL

Cash Management § 200.305

Finding 2023-001 & 2023-002 Internal Control over Compliance and Compliance with Cash Management Responsible Official’s Response and Corrective Action Plan Pursuant to s. 216.181(16)(b), F.S., 2 CFR § 200.305(8) and (9), Federal payment, and DEL Program Guidance 240.01 – Cash Management Procedure...

Finding 2023-001 & 2023-002 Internal Control over Compliance and Compliance with Cash Management Responsible Official’s Response and Corrective Action Plan Pursuant to s. 216.181(16)(b), F.S., 2 CFR § 200.305(8) and (9), Federal payment, and DEL Program Guidance 240.01 – Cash Management Procedures, the Early Learning Coalition of Southwest Florida will invest the funds it receives under the Florida Department of Education’s Division of Early Learning (DEL) Grant Agreement in secure, interest-bearing accounts, unless DEL otherwise authorizes. The ELC shall return to DEL all interest income earned on VPK funds and interest earned on CCDF funds in excess of $500 for the program year. The ELC shall notify DEL if there are no interest payments due to be returned. The target date for completion is on or before September 1, 2024. The immediate goal is to comply prior to the new contract year beginning July 1, 2024. However, if meeting compliance requirements precipitates a change in banking institutions, this change would require implementing a procurement process in compliance with s. 287.057, F.S., and 2 CFR Parts 200.318-320. Anticipated Completion Date: September 1, 2024 Responsible Party: Melanie Stefanowicz, Chief Executive Officer

View Audit 296217

Finding 382635 (2023-003)

Material Weakness 2023

West River Area Health Education Center

SD

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding No. 2023-003: Compliance Controls Responsible Individuals: Stephanie Mayfield, Executive Director Corrective Action Plan: The Organization is continuing to evaluate its internal control systems to ensure proper segregation of duties surrounding various compliance with grant programs. After t...

Finding No. 2023-003: Compliance Controls Responsible Individuals: Stephanie Mayfield, Executive Director Corrective Action Plan: The Organization is continuing to evaluate its internal control systems to ensure proper segregation of duties surrounding various compliance with grant programs. After the Department of Labor review in fiscal year 2024, the Organization implemented new processes and internal controls to improve segregation of duties and address eligibility documentation issues. Anticipated Completion Date: Ongoing

View Audit 296216

Finding 382634 (2023-001)

Material Weakness 2023

West River Area Health Education Center

SD

Reporting Internal Control / Segregation of Duties

Finding No. 2023-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Stephanie Mayfield, Executive Director Corrective Action Plan: It is more cost effective for the Organization to hire Ketel Thorstenson, LLP, a public accounting firm,...

Finding No. 2023-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Stephanie Mayfield, Executive Director Corrective Action Plan: It is more cost effective for the Organization to hire Ketel Thorstenson, LLP, a public accounting firm, to prepare the full disclosure financial statements as a part of the annual audit process. The Organization has designated a member of management to review the draft financial statements and accompanying notes to the financial statements. The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements, and will continue to have the independent auditor prepare the annual financial statements. Anticipated Completion Date: Ongoing

View Audit 296216

Finding 382631 (2023-001)

Material Weakness 2023

Frazier School District

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320

Name of Contact Person - Mr. Michael Turek, Interim Superintendent ...

Name of Contact Person - Mr. Michael Turek, Interim Superintendent Corrective Action - We will follow our policy for federal purchases subject to quotation/bid/sole source requirements moving forward. The district will follow the policy for obtaining three quotation/bid requirements for federal purchases. In the event purchases are made through cooperative purchasing programs, three quotes will be documented when federal purchases are disbursed. We also implemented processes to improve documentation relating to the “reason” and “cost analysis” of sole source noncompetitive procurement. Anticipated Completion Date - The District will implement the above procedure immediately.

View Audit 296212 Questioned Costs: $1

Finding 382630 (2023-002)

Significant Deficiency 2023

Olivet Nazarene University

IL

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

The University understands the importance of returning Title IV funds within the established federal timeframe guidelines. This incident occurred as a result of the student stopping attendance without going through the proper channels to notify the university of their intention to withdraw. The staf...

The University understands the importance of returning Title IV funds within the established federal timeframe guidelines. This incident occurred as a result of the student stopping attendance without going through the proper channels to notify the university of their intention to withdraw. The staff attempted to contact the student to clarify the reason for their absence but was not able to do so until after the holiday break. The staff have been instructed to make as many attempts as it takes to resolve the question of a student’s unofficial withdrawal within the required timeframes. Trisha O’Brien will ensure the process of communicating with the student is followed. This should reduce the chance of the finding in the future.

View Audit 296208

Finding 382629 (2023-001)

Significant Deficiency 2023

Olivet Nazarene University

IL

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

The University understands the importance of timely exit counseling. The reporting structure for the January, 2023 determination of students not returning from the holidays did not work properly, and the university has corrected the process. Those reports will be activated weekly and immediately aft...

The University understands the importance of timely exit counseling. The reporting structure for the January, 2023 determination of students not returning from the holidays did not work properly, and the university has corrected the process. Those reports will be activated weekly and immediately after returning from any campus closure. Tiffany McCann, the Executive Director of Student Financial Services, will verify the Veera reporting structure is in compliance, which should eliminate the chance of a recurring finding.

View Audit 296208

Finding 382628 (2023-001)

Material Weakness 2023

Tipton Independent School District #8

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

The Tipton School District will immediately implement the following controls to assure that the district has adequate internal controls in place should any future expenditures of federal funds for Capital Projects be made. The district will review the Federal Procurement and contractor requirements...

The Tipton School District will immediately implement the following controls to assure that the district has adequate internal controls in place should any future expenditures of federal funds for Capital Projects be made. The district will review the Federal Procurement and contractor requirements prior to submitting documents to use Federal Funds for Capital Projects. The district will provide training to staff to ensure compliance with all Federal Program Procurement including compliance with the Davis-Bacon Act (prevailing wage rate) requirements, and reviewing weekly certified payroll reports from the contractor or subcontractor. The district will ensure that all items are posted at the work site to confirm compliance. This corrective action plan will go into effect by March 11, 2024.

View Audit 296205

Finding 382621 (2023-002)

Significant Deficiency 2023

Flagler College, Inc.

FL

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

Student Financial Aid Cluster – Special Tests and Provisions – GLBA Recommendation: We recommend the College finalize its written information security program to ensure its compliance with the GLBA Safeguards Rule along with appropriately managing its information technology and cybersecurity risks....

Student Financial Aid Cluster – Special Tests and Provisions – GLBA Recommendation: We recommend the College finalize its written information security program to ensure its compliance with the GLBA Safeguards Rule along with appropriately managing its information technology and cybersecurity risks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College’s Information Technology department will amend the written program and policy to include all necessary aspects of GLBA compliance and IT management and cybersecurity risk. Names of the contact person responsible for corrective action: Gwen Pechan Planned completion date for corrective action plan: March 31, 2024

View Audit 296201

Finding 382620 (2023-001)

Significant Deficiency 2023

Flagler College, Inc.

FL

Student Financial Aid Subrecipient Monitoring Reporting

Student Financial Aid Cluster – Special Tests and Provisions – NSLDS Recommendation: We recommend that the College continue to enhance its policies and procedures regarding enrollment reporting including additional monitoring over the third-party service provider to ensure that reporting is complet...

Student Financial Aid Cluster – Special Tests and Provisions – NSLDS Recommendation: We recommend that the College continue to enhance its policies and procedures regarding enrollment reporting including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of the Registrar reports enrollment to NSLDS using the National Student Clearinghouse (NSC). The Registrar’s Office will collaborate with our Information Technology Department to identify and correct all students with erroneous program start dates. As recommended by CLA, the Registrar’s Office is reviewing its process for Clearinghouse submissions in collaboration with the Information Technology Department and Advising Office to ensure that the program-level enrollment effective dates are accurately reflected when a student submits a change of major. Names of the contact persons responsible for corrective action: Sheia Pleasant-Doine and Adam Doine Planned completion date for corrective action plan: May 3, 2024

View Audit 296201

Finding 382616 (2023-002)

Material Weakness 2023

Northeastern Wayne School Corporation

IN

Questioned Costs Equipment & Real Property Management § 200.313

FINDING 2023-002 Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Numbers and Year...

FINDING 2023-002 Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Numbers and Years (Or Other Identifying Numbers): S425D200013, S425U210013, S425W210015 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management compliance requirements. Context: T There were three equipment purchases made during the audit period and charged to the ESF grants which totaled $28,289 in the aggregate. During testing of equipment purchases, the following items were noted: For one of three equipment purchases selected for testing, we noted an equipment purchase for computer hardware totaling $9,711 was not properly added to the School Corporation's capital asset ledger at June 30, 2023. The equipment purchase was charged to the ESSER Ill grant award (84.425U). For one of three equipment purchases selected for testing, we noted the equipment purchase was not pre-approved by the Indiana Department of Education (IDOE) within the approved grant application. The equipment purchase was for a middle school gym LED scoreboard in the amount of $5,163 and was recorded under the general supplies - instruction expenditure account for the ESSER II grant award (84.425D) . Purchases for equipment exceeding $5,000 require pre-approved by the Indiana Department of Education (IDOE). Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action: Northeastern Wayne School Corporation will work to segregate duties to help improve internal controls on all state and federal grants . All grants are written by the Superint endent and/or the Assistant Superintendent. All grants will be reviewed by the treasurer and the Superintendent prior to submission. All future ESSR Amendments will be reviewed by the individual responsible for the grant, reviewed and entered by the treasurer, and signed off on by the superintendent prior to submission . A printed version of the ESSR 111/ ARP Amendmen t with the treasurer's signature and the superintendent's signature will be kept on file. Responsible party and timeline for completion: Trisha Thomas, Treasurer, and Dr. Matthew Hicks, Superintendent. This will be completed by the December 2024 when the ESSR Ill/ARP Grant concludes.

View Audit 296199 Questioned Costs: $1

Finding 382608 (2023-001)

Significant Deficiency 2023

Harlem United Community Aids Center, Inc. and Affiliates

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

Audit Period: June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. FINDING – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Health Center Clust...

Audit Period: June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. FINDING – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Health Center Cluster Programs (Assistance Listing Number 93.224/93.527/COVID-19 93.224) SIGNIFICANT DEFICIENCY Item 2023-001 –Special Tests and Provisions Recommendation: We recommend that proper training be given to employees and that sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. Action Taken Management will be training all registration personnel in teams meetings or one on one training sessions. The staff will be trained on how to appropriately monitor and use the sliding fee discounts. Staff will be shown how to maintain the applicable documentation to support the maintenance of the sliding fee discounts. In addition, a team of management and billing staff will be assigned to periodically review the process to ensure the Center always complies with the sliding fee regulations. Completion Date: July 1, 2024 If the Health Resources and Services Administration has questions regarding this plan, please call Tamisha McPherson, Executive Director of URAM at 212-803-2850.

View Audit 296188

Finding 382607 (2023-001)

Material Weakness 2023

Coos County Airport District

OR

Reporting Internal Control / Segregation of Duties

Coos County Airport District (District) respectfully presents the following corrective action plan in response to deficiencies reported in the District’s June 30, 2023 audit conducted by the independent auditing firm Pauly, Rogers and Co., P.C., Tigard, Oregon. The audit identified both a material w...

Coos County Airport District (District) respectfully presents the following corrective action plan in response to deficiencies reported in the District’s June 30, 2023 audit conducted by the independent auditing firm Pauly, Rogers and Co., P.C., Tigard, Oregon. The audit identified both a material weakness and a significant deficiency: • Material Weakness: During testing of the SEFA, it was observed that the amount originally reported for AIP 44 was materially overstated. We recommend that the SEFA only reflect the current year expenditures. Corrective action plan: The District will only record the amount on the SEFA reflected in the current year expenditures.

View Audit 296187

Finding 382603 (2023-001)

Significant Deficiency 2023

Aids Action Coalition of Huntsville and Subsidiary

AL

Special Tests & Provisions

Corrective Action Plan Fiscal Year Ending September 30, 2023 Management recognizes the importance of following the program requirements established by the Health Resources Administration through the Bureau of Primary Health Care in the Health Center Program Compliance Manual. Reference # 2023-001 In...

Corrective Action Plan Fiscal Year Ending September 30, 2023 Management recognizes the importance of following the program requirements established by the Health Resources Administration through the Bureau of Primary Health Care in the Health Center Program Compliance Manual. Reference # 2023-001 In order to ensure the sliding fee discounts are consistently calculated and applied to patients’ accounts, Thrive changed the EMR set up to increase automation in September 2021, which reduced manual transactions and potential sliding fee errors. Thrive continues to review and have discussions of the Sliding Fee Policy and Procedures with the outsourced billing company who is aware of, understands, and following to the best of their abilities. In this year’s FY23 audit, there was an overlap of when the sliding fee discount adjustment problems occurred and when Thrive became aware of concerns in the previous FY22 audit and updated procedures to eliminate future problems. In this current FY23 audit, sliding fee discount findings showed 3 of the 4 issues were for dates of service 11/2/22; 12/12/22; and 2/1/23. These occurrences were before we ramped up our internal audit procedures to include having our billing company monitor the accuracy of slide adjustments. This is done by running a monthly report of slide adjustments and spot checking 20-30 accounts for accuracy. Comments are made on the monthly list and saved. Any concerns are investigated. To mitigate this situation even further, beginning in February 2024, the monitoring will increase to a minimum of 90 slide adjustments per month. This will be accomplished by the Medical Billing & Coding Specialist, Sara Heflin, and the Controller, Cindy Gervie, each participating along with the billing company to audit at least 30 slide adjustments per month. Other procedures currently in place to monitor sliding fee discounts include monthly audits which began September 2021. These audits are conducted by Carmen Fortson, Director of Patient Access and Natoris Harris, Patient Access Manager. They both audit 5 charts per provider and choose an additional 5 charts at random for additional testing. They review the sample for: sliding fee discounts applied, correct insurance information, documentation of proof of income, correct Federal Poverty Limit designation, and discount calculations. Any discrepancies are investigated and providers and management are educated in best practices. The monthly review also includes an internal audit of client records to identify patients that have provided the proper proof of income and qualify for the sliding fee discount but are not receiving the discount. If this situation occurs, training will be conducted by Carmen or Natoris with staff. Stephanie Harville Chief Financial Officer

View Audit 296176

Finding 382602 (2023-001)

None 2023

East-West University

IL

Questioned Costs Student Financial Aid Eligibility

2023-001: Incorrect Pell Disbursement - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2023 Condition Found During our student file testing we noted one student out of forty was not disbursed the correct Pell Grant. The ...

2023-001: Incorrect Pell Disbursement - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2023 Condition Found During our student file testing we noted one student out of forty was not disbursed the correct Pell Grant. The student was enrolled as three-quarters time but was awarded as being a full-time student resulting in an over award of $574. We consider this error to be an instance of noncompliance relating to the Eligibility Compliance Requirement. This finding was repeated from last year, see Prior Year finding 2022-002. Corrective Action Plan Financial Aid Office will make sure to disburse the accurate Pell Grant amoutn according to the students' enrollment status. EWU will return the over awarded Pell to reflect the correct amount for the student. We have never had a finding for awarding full time Pell to a three-quarters attending student. This was an isolated incident. Responsible Person for Corrective Action Plan Director of Financial Aid Cesar Campos Implementation Date of Corrective Action Plan February 15, 2024

View Audit 296164 Questioned Costs: $1

Finding 382600 (2023-002)

None 2023

East-West University

IL

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

2023-002 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2023 Condition Found During our student file testing we noted two students out of forty were disbursed the incorrect ...

2023-002 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2023 Condition Found During our student file testing we noted two students out of forty were disbursed the incorrect Direct Loan amount. Based on the student’s enrollment status and need the students were over awarded $4,500 in Subsidized Loans and under awarded $4,500 in Unsubsidized Loans. We consider this error in awarding to be an instance of noncompliance of the Eligibility Compliance Requirement. Corrective Action Plan Financial Aid office will make sure the correct amount is awarded based on the student enrollment status and need of the student. EWU will make the proper adjustments to the Direct Subsidized Loan and Direct Unsubsidized Loan to reflect the correct amount foer the two students. Responsible Person for Corrective Action Plan Director of Financial Aid Cesar Campos Implementation Date of Corrective Action Plan February 15, 2024

View Audit 296164

Finding 382599 (2023-002)

Significant Deficiency 2023

Catholic Charities, Inc.

DE

Cash Management Reporting Significant Deficiency

Major Program: 93.568 - Low Income Home Energy Assistance (Grantor - Department of Health and Social Services) Condition: The 2023 program year heating funds reconciliation report was not completed and submitted to the State of Delaware in a timely manner. Corrective Action Plan: Charities DEAP prog...

Major Program: 93.568 - Low Income Home Energy Assistance (Grantor - Department of Health and Social Services) Condition: The 2023 program year heating funds reconciliation report was not completed and submitted to the State of Delaware in a timely manner. Corrective Action Plan: Charities DEAP program has revised and implemented reconciliation procedures to ensure the program year 2023 heating reconciliation benefit report is completed on April 6, 2024. The final reconciliation report for the 2023 heating benefit refund will be remitted to the State of Delaware Office of Community Services (OCS) in accordance with the established guidelines by April 14, 2024. Process of completion is performed manually: 1. The collection of delivered and non-delivered fuel vendors’ unexpended benefits reports has been obtained from the non-delivered vendors. Completed November 2023. 2. Inter-Agency households’ report of benefits returned to the State of Delaware OCS for the heating season 2023 by the county and by invoice number is in process of being manually completed. 3. The documents noted in procedures 1 and 2 must reconcile with the DEAP billing supervisor report of heating benefits issued - funded and refunded by the vendors. The agency finance unit reporting of paid benefits vs refunded benefits must be compared to the noted reports to verify all report totals equal. 4. The unused benefit report noting the total amount to be returned to the State OCS, is completed once the agency finance unit verification of totals reported in procedures 2 and 3 are accurate for the 2022-2023 heating reconciliation. The program year 2023 reconciliation report will be completed according to OCS’s format and submitted along with the check from the agency for the total amount of the refund. Contact Person Responsible for Corrective Action: Samantha Wallace, Interim Executive Director Anticipated Completion Date of Corrective Action: April 6, 2024

View Audit 296160

Finding 382598 (2023-001)

Significant Deficiency 2023

Catholic Charities, Inc.

DE

Cash Management Eligibility Significant Deficiency

Major Program: 10.558 - Child and Adult Care Food Program (Grantor - Department of Agriculture) Condition: We tested 18 provider files and identified two billing errors within the May 2022 claim submissions. For each instance of error, the number of meals served was incorrectly determined and submit...

Major Program: 10.558 - Child and Adult Care Food Program (Grantor - Department of Agriculture) Condition: We tested 18 provider files and identified two billing errors within the May 2022 claim submissions. For each instance of error, the number of meals served was incorrectly determined and submitted for reimbursement. Corrective Action Plan: Catholic Charities Program Manager, Joanne Varnes, conducted a training on December 19, 2023 with all staff involved in the CACFP that included income eligibility/enrollment categorization and meal count accuracy. Catholic Charities staff will review each income form/enrollment and double check that children’s reimbursement rate is properly categorized based on their family’s income. Staff members will review each claim before it is entered for reimbursement to ensure the claim is accurate. Program Manager, Joanne Varnes, will oversee this process and conduct case record reviews quarterly for all providers under Catholic Charities Sponsorship. Contact Person Responsible for Corrective Action: Samantha Wallace, Interim Executive Director Anticipated Completion Date of Corrective Action: Immediately

View Audit 296160

Corrective Action Plans

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