Corrective Action Plans

Finding 371989 (2023-003)

Material Weakness 2023

Garrett-Evangelical Theological Seminary

IL

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles

Finding Number: 2023-003 Condition: The Seminary did not have controls in place to identify and document the students who have withdrawn and the applicability of performing a return of Title IV funds. Planned Corrective Action: Financial Aid Director has established a procedure to ensure that R2T4 c...

Finding Number: 2023-003 Condition: The Seminary did not have controls in place to identify and document the students who have withdrawn and the applicability of performing a return of Title IV funds. Planned Corrective Action: Financial Aid Director has established a procedure to ensure that R2T4 calculations are completed and any funds due to be returned are sent back to the Department of Education within 45 days of the date of the student's withdrawal. The Financial Aid Director created a listing to track all student withdrawals (including details of withdrawal). The Registrar sends an email to the Financial Aid Director notifying when a student has withdrawn from the institution, which gets entered onto the list. The Financial Aid Director set up the Department of Education's R2T4 calculator for the 2023-2024 academic year. R2T4 calculations are completed for any student withdrawn and if necessary, funds are returned to the Department of Education. Contact person responsible for corrective action: Ashley Schreiner, Director of Financial Aid Anticipated Completion Date: 09/05/2023 (beginning of Fall 2023 term)

View Audit 293235 Questioned Costs: $1

Finding 371988 (2023-001)

Significant Deficiency 2023

Adams County Housing Authority

PA

HUD Housing Programs Reporting Significant Deficiency

Adams County Housing Authority 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN February 28, 2024 Adams County Housing Authority respectfully submits the following corrective action plan f...

Adams County Housing Authority 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN February 28, 2024 Adams County Housing Authority respectfully submits the following corrective action plan for the year ended on June 30, 2023 Cognizant or Oversight Agency for Audit: Section 8 Housing Choice Vouchers, CFDA #14 .871 Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: July 1, 2022 -June 30, 2023 The finding from June 30, 2023, 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: NONE Findings and Questioned Cost- Major Federal Award Programs Audit # 2023-001- Significant Deficiency- Housing Assistance Payments Section 8 Housing Choice Vouchers , CFDA #14.871 Recommendation We recommend that the Authority implement additional review procedures over the HAP contract and documentation prior to or soon after the file is finalized. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement. We will implement additional review procedures to capture any missing information or errors in the reporting. Additional training has been provided to the HCV Staff. If the PA Housing Finance Agency has any questions regarding this plan, please call Adams County Housing Authority Executive Director, Stephanie Mcllwee at (717) 334-1518 . Stephanie Mcllwee Executive Director

View Audit 293233

Finding 371936 (2023-001)

None 2023

Abby Kelley Foster Charter Public School & Abby Kelley Foster Educatio

MA

Reporting Subrecipient Monitoring § 200.239

Corrective Action Plan To: Federal Awarding Agency: U.S Department of Education; Passed-Through Commonwealth of Massachusetts, Department of Elementary and Secondary Education From: Heidi M. Paluk – Executive Director Date: 10.25.2023 Subject: Annual Performance Report Issue to be corrected: The Org...

Corrective Action Plan To: Federal Awarding Agency: U.S Department of Education; Passed-Through Commonwealth of Massachusetts, Department of Elementary and Secondary Education From: Heidi M. Paluk – Executive Director Date: 10.25.2023 Subject: Annual Performance Report Issue to be corrected: The Organization must follow the standards set out in the OMB 2 CFR section 200.239. The Organization must submit an annual performance report (OMB. No. 1810-0749) for the Elementary and Secondary School Emergency Relief (ESSER) funding with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory/reservations. The expenditures disclosed on the report must match the expenditures stated in the Schedule of Expenditures of Federal Awards (SEFA). The total ESSER expenditures reported within the annual performance report did not agree back to the ESSER expenditures recorded on the SEFA for the year ended June 30, 2022, by approximately $435,000. Action to be taken: Management plans to follow its internal controls as intended to ensure the annual performance reports agrees back to the SEFA for applicable reporting periods. Management has notified its reporting contact of the error and inquired regarding amending the annual performance report. The annual performance report is not able to be amended at this time, however, management has a plan to correct this report once the reporting amendments area allowed. Signature___________________________________ Heidi M. Paluk 508-854-8400 ext. 3656

View Audit 293208

Finding 371935 (2023-001)

Significant Deficiency 2023

Morehouse Place Cooperative

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, 202...

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 293207

Finding 371933 (2023-001)

Significant Deficiency 2023

Saint Joseph's Tower, INC

IN

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

March 1, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development  Supp...

March 1, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (ALN# 14.157)  Section 8 Housing Assistance Payments Program (ALN# 14.195) Condition. Out of a sample of 8 tenant files, we noted three instances where an EIV was not run for a tenant within 90 days of move in. Additionally, out of a sample of 8 tenant files, we noted one instance where a refund check was not disbursed to the tenant within 60 days of move out. Effect. As a result of this condition, employees did not follow HUD guideline procedures. While there were no differences in the amount of subsidies allowed upon review of the subsequent EIV compared to subsidies received, the lack of effective internal controls could lead to future significant noncompliance. Additionally, a former tenant was not disbursed a refund in a timely manner under the HUD guidelines. Plan. Management agrees with finding 2023-001. All files are to be inspected in the current fiscal year to ensure compliance with HUD regulations. File maintenance will be competed following each move in, move out, and annual recertification. In addition to one-on-one training, the housing administrator has signed up for additional training including a WebEx on annual recertification and a basic EIV course. Additional training sessions are forthcoming. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: December 31, 2024

View Audit 293201

Finding 371928 (2023-001)

Significant Deficiency 2023

East Detroit Area Non-Profit Housing Corporation

MI

Allowable Costs / Cost Principles Eligibility HUD Housing Programs

March 1, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development  Supp...

March 1, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (ALN# 14.157) Condition. Out of a sample of 6 tenant files, it was noted: 1. Two out of six instances where an EIV was not run for a tenant file within 90 days of move in; 2. One out of six instances where the incorrect tenant income was used to calculate the tenant assistance payment; 3. One out of six instances where a tenant moved out and the requested overages were not adjusted for the correct time period; In addition, procedures were not in place to document the applicants, admissions, and removals to and from the tenant waitlist. Effect. As a result of this condition, certain tenant files did not contain all required supporting documentation. In addition, employees did not follow HUD guideline procedures, and/or did not properly calculate the tenant subsidy in HUD Form 50059. While there were no significant differences in the amount of subsidies allowed compared to subsidies received, the lack of effective internal controls could lead to future significant noncompliance. Plan. Management agrees with finding 2023-001. All files are to be inspected in the current fiscal year to ensure compliance with HUD regulations. File maintenance will be competed following each move in and annual recertification. In addition to one-on-one training, the housing administrator has signed up for additional training including a WebEx on annual recertification and a basic EIV course. Additional training sessions are forthcoming. A tenant waitlist will be created and maintained. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: December 31, 2024

View Audit 293198

Finding 371927 (2023-001)

Significant Deficiency 2023

Highland Area Non-Profit Housing Corporation

MI

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

March 1, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Timely Payment of Mortgage Balance Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Deve...

March 1, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Timely Payment of Mortgage Balance Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development Supportive Housing for the Elderly (ALN# 14.157) Condition. Out of 12 monthly payments on the Project's HUD insured mortgage payable, that are due each fiscal year, 1 payment was late, resulting in a late fee. Effect. As a result of this condition, the mortgage was not paid on time. While there was ultimately payment of the delinquent monthly balance, the lack of effective internal controls could lead to future significant noncompliance. Plan. Management agrees with finding 2023-001 and has developed the following plan. Mortgage invoices are now sent to two accounts payable employees, as well as a monitored inbox, to ensure timely processing. Contact Person Responsible for This Corrective Action: David DeFrain Anticipated completion date: July 17, 2023

View Audit 293195

Finding 371926 (2023-001)

Significant Deficiency 2023

Orion Area Not-for Profit Housing Corporation

MI

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

March 1, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Timely Payment of Mortgage Balance Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Deve...

March 1, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Timely Payment of Mortgage Balance Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development Supportive Housing for the Elderly (ALN# 14.157) Condition. Out of 12 monthly payments on the Project's HUD insured mortgage payable, that are due each fiscal year, 1 payment was late, resulting in a late fee. Effect. As a result of this condition, the mortgage was not paid on time. While there was ultimately payment of the delinquent monthly balance, the lack of effective internal controls could lead to future significant noncompliance. Plan. Management agrees with finding 2023-001 and has developed the following plan. Mortgage invoices are now sent to two accounts payable employees, as well as a monitored inbox, to ensure timely processing. Contact Person Responsible for This Corrective Action: David DeFrain Anticipated completion date: July 17, 2023

View Audit 293194

Finding 371924 (2023-009)

Significant Deficiency 2023

City of Albuquerque

NM

Matching / Level of Effort / Earmarking § 200.303

The City agrees with the finding. The Grant Administrator will work with City departments with construction contracts subject to wage rate requirements to ensure policies and procedures are documented and that a monitoring process is implemented to ensure adherence to established policies and granto...

The City agrees with the finding. The Grant Administrator will work with City departments with construction contracts subject to wage rate requirements to ensure policies and procedures are documented and that a monitoring process is implemented to ensure adherence to established policies and grantor requirements. This will be complete by June 30, 2024.

View Audit 293176

Finding 371922 (2023-008)

Significant Deficiency 2023

City of Albuquerque

NM

Subrecipient Monitoring § 200.303 § 200.331 § 200.332 § 200.501

The City agrees with the finding. The City's Grant Administrator will provide training to each City department which currently oversees subrecipients, ensuring that all department staff understand general and ARPA-specific subrecipient requirements. Additionally, the Grant Administrator will review ...

The City agrees with the finding. The City's Grant Administrator will provide training to each City department which currently oversees subrecipients, ensuring that all department staff understand general and ARPA-specific subrecipient requirements. Additionally, the Grant Administrator will review City departments' subrecipient management checklists to ensure all required documentation is obtained from subrecipients and reviewed as required. This will be complete by June 30, 2024.

View Audit 293176

Finding 371921 (2023-007)

Significant Deficiency 2023

City of Albuquerque

NM

Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking § 200.320

The City agrees with the finding. Over the past several years, the City has developed a significant number of guidance documents and trainings in the area of federal procurement. All of the guidance documents for Central Purchasing are housed in the Purchasing SharePoint site. The guidance and train...

The City agrees with the finding. Over the past several years, the City has developed a significant number of guidance documents and trainings in the area of federal procurement. All of the guidance documents for Central Purchasing are housed in the Purchasing SharePoint site. The guidance and training have in the past been directed at the members of the Purchasing Liaison User Group, but given the continued findings, the City intends to reach out to a much broader group to ensure compliance, including Directors, Deputy Directors, and program representatives. This will be complete by June 30, 2024.

View Audit 293176

Finding 371920 (2023-006)

Significant Deficiency 2023

City of Albuquerque

NM

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

The City agrees with the finding. Over the past several years, the City has developed a significant number of guidance documents and trainings in the area of federal procurement. All of the guidance documents for Central Purchasing are housed in the Purchasing SharePoint site. The guidance and train...

The City agrees with the finding. Over the past several years, the City has developed a significant number of guidance documents and trainings in the area of federal procurement. All of the guidance documents for Central Purchasing are housed in the Purchasing SharePoint site. The guidance and training have in the past been directed at the members of the Purchasing Liaison User Group, but given the continued findings, the City intends to reach out to a much broader group to ensure compliance, including Directors, Deputy Directors, and program representatives. In addition, during Fiscal Year 2023 the City implemented a new system, Contracts Life :Management (CUA), which includes an intake form in the federal funding section. The intake form includes the question "Is the supplier suspended or debarred?" The user is required to upload the result of the SAMS check search, regardless of the status of the contractor. When the answer is yes, the contract process is not allowed to proceed. The system is set up for social services and professional services only at this time, with a slow rollout of the rest of the types of City contracts over the next year or so. This system did not go-live with the existing professional services contracts until the end of the Fiscal Year and management believes that, with sufficient time and build out of the system, this system will help to reduce the exceptions noted above. In addition, as discussed above, management will review and revise internal policies and procedures as appropriate and ensure changes are communicated to departments. This will be completed by June 30, 2024.

View Audit 293176

Finding 371918 (2023-005)

Material Weakness 2023

City of Albuquerque

NM

Reporting Subrecipient Monitoring Eligibility § 200.302 § 200.303

The City agrees with the finding. The Treasury Portal automatically fills in the amounts for revenue loss for 2022 with amounts reported in 2020. The Treasury portal has many flaws that would cause errors in reporting. In addition, the portal has changed every quarter, which makes it challenging to ...

The City agrees with the finding. The Treasury Portal automatically fills in the amounts for revenue loss for 2022 with amounts reported in 2020. The Treasury portal has many flaws that would cause errors in reporting. In addition, the portal has changed every quarter, which makes it challenging to report accurately. The City will implement controls to ensure that a second review is completed prior to certification of the report. Additionally, the Grant Administrator will work with department staff responsible for reporting and ensure that each report's supporting documentation is complete and ties to underlying subrecipient reports, the general ledger and grantor reports. All supporting documentation, along with a copy of the submitted report, will be stored in a central location to ensure that they are available for subsequent reviews and audits. This will be completed by June 30, 2024.

View Audit 293176

Finding 371917 (2023-004)

Material Weakness 2023

City of Albuquerque

NM

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

The City agrees with the finding. The City will ensure that the federal report preparers reconcile all entries to program limitations prior to having the report submitted for final certification. This will be complete by June 30, 2024.

View Audit 293176

Finding 371751 (2023-004)

Material Weakness 2023

Cedars-Sinai Health System

CA

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

Finding 2023-004 Internal control deficiency and noncompliance over Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting related to expenses attributable to coronavirus reported in the provider relief fund reports. The entity has excess lost revenues to cover all payment...

Finding 2023-004 Internal control deficiency and noncompliance over Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting related to expenses attributable to coronavirus reported in the provider relief fund reports. The entity has excess lost revenues to cover all payments received (excluding the expenses submitted). Therefore, no refund is required for any payments received. Since the program has ended, the management has implemented the following procedures for future grants: 1) An education session occurred on February 15, 2024, with the relevant parties across Huntington Health entities to formally implement a review process whereby the Controller will review the support files prior to filings being made related to grant applications/programs across any of Huntington’s entities. Documentation of this review will be retained in the central file repository. These steps and controls will be updated and documented in the departmental policy. 2) A central folder on the Huntington Hospital’s main accounting drive has been created. This folder will be populated with all support for filed figures related to grant applications/programs across the hospital’s various entities. The support will be validated as having been placed into this folder as part of the reporting out process by the accounting manager and Controller handling the reporting. Files will be retained in this central drive for a minimum of 7 years. These steps and controls will be updated and documented in the departmental policy. Contact Person: Byron Davis, Controller and Steven Mohr, Senior Vice President and Chief Financial Officer, Huntington Hospital Anticipated Completion Date: Completed

View Audit 293159 Questioned Costs: $1

Finding 371633 (2023-001)

Significant Deficiency 2023

Cedars-Sinai Health System

CA

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Finding 2023-001 Internal control deficiency and noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles related to salary cap limitation. In response to this finding management will implement the following: We are revising our internal controls to more frequently p...

Finding 2023-001 Internal control deficiency and noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles related to salary cap limitation. In response to this finding management will implement the following: We are revising our internal controls to more frequently perform our salary cap reconciliation ensuring the appropriate sponsor invoicing for employees who are over the salary cap limitation. For the salary cap variances that were identified through the previous reconciliation process, they will be adjusted and posted by the close of our March 2024 accounting period. Lastly, we will offset our cash for the March 2024 letter of credit draw down process in the Payment Management System, and incorporate adjustments in our March 2024 invoices for federal pass-thru awards. In addition, the salary cap adjustment program in our new ERP system was designed to remove the defect experienced in our legacy system. Contact Person: Nicole Anderson Leonard, Vice President, Research and Vice Dean Anticipated Completion Date: March 31, 2024

View Audit 293159

Finding 371629 (2023-002)

Significant Deficiency 2023

Cedars-Sinai Health System

CA

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

Finding 2023-002 Internal control deficiency and noncompliance over Equipment and Real Property Management related to the physical inventory of property. In response to this finding management will implement the following: An education session occurred on February 7, 2024, with the relevant parti...

Finding 2023-002 Internal control deficiency and noncompliance over Equipment and Real Property Management related to the physical inventory of property. In response to this finding management will implement the following: An education session occurred on February 7, 2024, with the relevant parties across the Cedars-Sinai Research Facilities department. The session focused on the uniform guidance, more specifically the requirements to perform a physical inventory of property at least once every two years as set forth in CFR 200.313 (d) (2). We will schedule follow up sessions in March 2024 (first session scheduled for March 1st, second session TBD) to review and update existing policies and procedures to ensure future transfer of knowledge, as well as finalize a plan of action in order to complete a physical inventory of research equipment by the end of the fiscal year period, June 2024. Contact Person: Nicole Anderson Leonard, Vice President, Research and Vice Dean Anticipated Completion Date: June 30, 2024

View Audit 293159

Finding 371628 (2023-003)

Significant Deficiency 2023

Cedars-Sinai Health System

CA

Questioned Costs Procurement, Suspension & Debarment

Finding 2023-003 Internal control deficiency and noncompliance over Procurement related to small purchases. In response to this finding management will implement the following: 1) We are implementing internal controls to ensure small purchase procurements are consistently supported by price and r...

Finding 2023-003 Internal control deficiency and noncompliance over Procurement related to small purchases. In response to this finding management will implement the following: 1) We are implementing internal controls to ensure small purchase procurements are consistently supported by price and rate quotations from an adequate number of qualified suppliers. The Executive Director, or their designee, will conduct a quarterly audit of 8% of the total number of purchase orders issued to Research within a 12-month period. The Audit sample selection will be using a random algorithm that accounts for materiality to assure the documents listed for small purchase procurements are supported by price or rate quotations from an adequate number of qualifies suppliers. The results will be reviewed by the Executive Director or their designee who will address any deficiencies with the assigned buyer. These steps and controls will be updated and documented in the departmental policy. 2) An education session occurred on February 15, 2024, with the relevant parties across Cedars-Sinai Supply Chain Procurement department. This was to re-enforce our policy PUR00318 – Bid Guidelines Procedure: Purchasing detailing the procedures to follow for small purchase procurements and the role each one has to ensure the process is followed every time. The education session also highlights that all documents need to be properly stored for further review or audits. Contact Person: Motz Feinberg, Vice President and Chief Supply Chain Officer Anticipated Completion Date: Education completed – quarterly audit procedure to be implemented by March 15, 2024

View Audit 293159 Questioned Costs: $1

Finding 371626 (2023-001)

Material Weakness 2023

Bentley University

MA

Student Financial Aid Reporting § 200.303

06/30/2023 Corrective Action Plan Reference Number: 2023-001 Program Information: Student Financial Assistance Cluster – Federal Direct Loan Program, Federal Pell Grant Program Contact Person: Donna Lane Anticipated Completion: 08/30/2024 Fiscal year in which finding occurred: 2023 Condition Certai...

06/30/2023 Corrective Action Plan Reference Number: 2023-001 Program Information: Student Financial Assistance Cluster – Federal Direct Loan Program, Federal Pell Grant Program Contact Person: Donna Lane Anticipated Completion: 08/30/2024 Fiscal year in which finding occurred: 2023 Condition Certain students with enrollment changes were not timely transmitted to National Student Loan Data System (“NSLDS’). Management View Management recognizes the importance of reporting enrollment status changes in a timely manner for lenders and servicers of student loans to determine in-school status, deferments, grace periods, and repayment schedules, as well as the federal government’s payment of interest subsidies. Corrective Action The University has taken the following steps to improve the accuracy and timeliness of enrollment reporting with respect to federal requirements: • In addition to the National Student Clearinghouse’s implementation of new password reset requirements, the University will verify the staff representatives on the NSC FTP-site communication list are current. The NSC Enrollment Reporting procedures have been updated to include the FTP communication list and the steps to add or remove members if there are staff changes in the future. • For students who initiate a withdrawal prior to the end of the spring term, the Registrar’s Office will maintain a list to submit manual updates after the final spring enrollment file has been processed. This will ensure timely reporting of the withdrawal without overwriting the spring enrollment submission. • Summer withdrawals will now be reported directly to NSC at the time of withdrawal, ensuring timely and accurate reporting. The Registrar's Office will submit a manual enrollment status change to NSC.

View Audit 293151

Finding 371623 (2023-006)

Material Weakness 2023

Hitchcock Independent School District

TX

Internal Control / Segregation of Duties Material Weakness School Nutrition Programs

Corrective Action Plan: All borrowed cash has been transferred back to proper accounts. Journal entries and bank transfers shown above. District Administration will assess staffing needs to determine separation of duties and to determine additional staffing needs to meet the requirements of duty ...

Corrective Action Plan: All borrowed cash has been transferred back to proper accounts. Journal entries and bank transfers shown above. District Administration will assess staffing needs to determine separation of duties and to determine additional staffing needs to meet the requirements of duty separation in connection with the reconciliation process. Currently, the Finance Department consists of one Payroll/Benefits position, one Accounts Payable/Receivable Position, one Grants Specialist Position, and one Finance Director. In prior years, the Finance Department had two additional positions that have since been eliminated, causing position duties to be absorbed amongst the remaining staff. Anticipated Completion Date: March 29, 2024

View Audit 293147

Finding 371620 (2023-005)

Material Weakness 2023

Hitchcock Independent School District

TX

Allowable Costs / Cost Principles Cash Management Material Weakness

Corrective Action Plan: Reimbursement of Department of Agriculture cash has been completed for year-end 2022-2023. District Administration will assess staffing needs to determine separation of duties and to determine additional staffing needs to meet the requirements of duty separation. Currently,...

Corrective Action Plan: Reimbursement of Department of Agriculture cash has been completed for year-end 2022-2023. District Administration will assess staffing needs to determine separation of duties and to determine additional staffing needs to meet the requirements of duty separation. Currently, the Finance Department consists of one Payroll/Benefits position, one Accounts Payable/Receivable Position, one Grants Specialist Position, and one Finance Director. In prior years, the Finance Department had two additional positions that have since been eliminated, causing position duties to be absorbed amongst the remaining staff. Journal postings to reimburse shown below. Anticipated Completion Date: March 29, 2024

View Audit 293147

Finding 371615 (2023-001)

Significant Deficiency 2023

Claremont Unified School District

CA

Eligibility HUD Housing Programs School Nutrition Programs

Management's Response: We concur. View of Responsible Officials and Corrective Action Plan In the 2023-24 school year, Nutrition Services has implemented an additional step when processing meal applications to improve accuracy. Meal applications are verified a total of three times. The Nutritio...

Management's Response: We concur. View of Responsible Officials and Corrective Action Plan In the 2023-24 school year, Nutrition Services has implemented an additional step when processing meal applications to improve accuracy. Meal applications are verified a total of three times. The Nutrition Specialist is the Determining Official, the Director is the Confirming Official, and either the Secretary or Clerk is the Verifying official. Each official reviews the application for accuracy. Name of responsible individual: Brenda Zarate Implementation Date: 7/1/2023

View Audit 293142

Finding 371604 (2023-002)

None 2023

Courage Connection

IL

Allowable Costs / Cost Principles Reporting

Prior to the completion of the audit, the Organization has entered a contract with a CPA firm, CLA, to outsource its accounting functions. This will allow the Organization to have qualified accounting professionals perform and oversee accounting activity. The finding was shared with CLA and CLA has ...

Prior to the completion of the audit, the Organization has entered a contract with a CPA firm, CLA, to outsource its accounting functions. This will allow the Organization to have qualified accounting professionals perform and oversee accounting activity. The finding was shared with CLA and CLA has committed to working with the audit firm to meet deadlines so that all entries are recorded prior to fieldwork and if there are any open items that may result in an entry, those items are clearly communicated to the audit firm prior to fieldwork.

View Audit 293124

Finding 371598 (2023-001)

Significant Deficiency 2023

Regional School Unit No. 1

ME

Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Debra Clark, Business Manager Corrective Action: Regional School Unit 1 will take the following actions to address finding 2023-001 Regional School Unit 1 acknowledges that the Davis-Bacon guidelin...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Debra Clark, Business Manager Corrective Action: Regional School Unit 1 will take the following actions to address finding 2023-001 Regional School Unit 1 acknowledges that the Davis-Bacon guidelines were not followed properly for a construction contract in fiscal year 2023. This contract was an extension of a fiscal year 2022 contract and a deficiency was issued for that year as well. Regional School Unit 1 now has the proper federal award form and the U.S. Wage and Hour Division payroll form available to be included with new construction contracts moving forward. These forms will be provided with any future construction contracts. The Facilities Director and Business Manager have reviewed the process and we are confident that this will not be an issue in the future.

View Audit 293119 Questioned Costs: $1

Finding 371597 (2023-001)

Significant Deficiency 2023

Tulare Joint Union High School District

CA

Internal Control / Segregation of Duties

The District has defined what constitutes “official written documentation” and where those records are to be maintained. In addition, the District has established a procedure to annually train all attendance and counseling staff regarding the documentation required before removing a student from the...

The District has defined what constitutes “official written documentation” and where those records are to be maintained. In addition, the District has established a procedure to annually train all attendance and counseling staff regarding the documentation required before removing a student from the cohort.

View Audit 293117

Corrective Action Plans

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