Corrective Action Plans

Finding 369869 (2023-007)

Material Weakness 2023

PA

Questioned Costs Internal Control / Segregation of Duties Equipment & Real Property Management

Education Stabilization Fund – CFDA No. 84.425 Name of contact person – Bradley Brothers, Business Manager Internal Controls over Compliance: Recommendation: We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabiliz...

Education Stabilization Fund – CFDA No. 84.425 Name of contact person – Bradley Brothers, Business Manager Internal Controls over Compliance: Recommendation: We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabilization Funds. We further recommend the implementation of a review process by management to ensure the grants are managed correctly and communications from the oversight agency are monitored and addressed. Action Taken: Management agrees with the recommendations and will have personnel responsible for grant management educate themselves on the requirements of the Education Stabilization Funds. Further, we will resume regular management team meetings to ensure the team is tracking grant progress as well as monitoring and responding to communications from the Pennsylvania Department of Education. Proposed Completion Date: June 30, 2024

View Audit 291376 Questioned Costs: $1

Finding 369864 (2023-006)

Material Weakness 2023

Harmony Area School District

PA

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management

Education Stabilization Fund – CFDA No. 84.425 Name of contact person – Bradley Brothers, Business Manager Recommendation: We recommend management contact the Pennsylvania Department of Education to inquire as to how to handle the projects not pre-approved. In addition, personnel responsible fo...

Education Stabilization Fund – CFDA No. 84.425 Name of contact person – Bradley Brothers, Business Manager Recommendation: We recommend management contact the Pennsylvania Department of Education to inquire as to how to handle the projects not pre-approved. In addition, personnel responsible for Education Stabilization Fund programs should become familiar with the grant requirements. We further recommend the implementation of a review process by management to ensure the grants are managed correctly. Action Taken: Management agrees with the recommendations and has contacted the Pennsylvania Department of Education to determine how to handle the projects not pre-approved. PDE has advised that the pre-approvals can still be obtained, and management will do the necessary paperwork to become compliant. Proposed Completion Date: June 30, 2024

View Audit 291376 Questioned Costs: $1

Finding 369859 (2023-003)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported...

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To ensure student enrollment is submitted to NSLDS in a timely manner, additional changes have been established. Students who have completed their degrees in a prior term (for example, summer/fall term), but with an award date in the next term (for example, September for summer term or January for the fall term), will be updated prior to the first of term enrollment file. This change will decrease potential errors as the terms are updated in the appropriate order and we can address any enrollment issues in the appropriate timeframe. Planned completion date for corrective action plan: January 31, 2024 Name(s) of the contact person(s) responsible for corrective action: Natalie Durant, Registrar at 860-768-5565.

View Audit 291373

Finding 369855 (2023-001)

Significant Deficiency 2023

University of Hartford

CT

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

Student Financial Assistance Cluster – Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Management of the University agrees with the finding. We do have policies and procedures in regards to re...

Student Financial Assistance Cluster – Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Management of the University agrees with the finding. We do have policies and procedures in regards to recordkeeping and retention of Perkins loan documents. Active, Assigned and Retired Perkins loans are maintained in a locked, fireproof container in the Bursar office. The repayment schedules are electronically kept in our borrower files with Heartland ECSI. The cancellation and deferment request for each Perkins loan made are electronically kept in our borrower files with Heartland ECSI. We typically retain original or true and exact copies of Master Promissory Notes (MPN). In some cases, the MPN may have been returned to the student during their entrance counseling. The Perkins loan program expired September 30, 2017. We are currently in the process of Assigning the remaining borrowers to close out our Perkins Loan Program. We are working as quickly and efficiently as possible. Staff availability will determine the completion date for this process. Planned completion date for corrective action plan: March 31, 2024 University Contact: Diane Purcell, Bursar Senior Accountant, (860) 768-4361

View Audit 291373

Finding 369852 (2023-004)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Cash Management Eligibility

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting requirements to the Department if Education in respects to these requirements. Explanation...

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting requirements to the Department if Education in respects to these requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has updated the Department of Education Federal Student Aid website with the proper URL, effective January 23, 2024. Name(s) of the contact person(s) responsible for corrective action: Katherine Presutti, Director of Student Financial Aid at 860-768-4300.

View Audit 291373

Finding 369851 (2023-002)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University designate an individual to oversee the information security function and work to update the Universities written security program to ensure ...

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University designate an individual to oversee the information security function and work to update the Universities written security program to ensure compliance with all the standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The University conducted a thorough gap assessment of our current GLBA procedures and the impending changes to the legislation that took effect in 2023. The assessment revealed the need to develop a comprehensive information security program that encompasses all nine elements of the GLBA Safeguards Rule. Our roadmap incorporates both existing practices and new measures to ensure that the resulting program meets the updated legislation's requirements. We are committed to ensuring the safety and security of our institution's sensitive information. Planned completion date for corrective action plan: April 15, 2024 Name(s) of the contact person(s) responsible for corrective action: Gregory Freidline, Director of Technology Services at 860-768-4272

View Audit 291373

Finding 369813 (2023-001)

Significant Deficiency 2023

River Rouge Housing Commission

MI

HUD Housing Programs

The RRHC has hired new staff for this position and staff has been certified. The RRHC will reimplement quality control processes to ensure the errors/discrepancies are corrected and/or minimized. The RRHC has implemented a 100% file review for all HCV participants. This review will ensure that all r...

The RRHC has hired new staff for this position and staff has been certified. The RRHC will reimplement quality control processes to ensure the errors/discrepancies are corrected and/or minimized. The RRHC has implemented a 100% file review for all HCV participants. This review will ensure that all required documentation is in files and files are in the approved file format. In addition, on a monthly basis, a minimum of 20% of completed actions will be reviewed for accuracy and completion. And 100% of new admissions will be reviewed prior to issuance of voucher and again after execution of HAP contract.

View Audit 291362

Finding 369812 (2023-001)

None 2023

Jacksonville Gardens, Inc.

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Jacksonville Gardens, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit ...

Oversight Agency for Audit, Jacksonville Gardens, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2022 through 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 assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should verify initial tenant income through the EIV system in a timely manner and maintain all required documentation in the tenant files. Action Taken: The Manager has been re-trained on the importance of, and how to pull the 90-day EIV Reports. They have also been re-trained in running reports in a timely manner and making sure they maintain copies of the EIV 90-day report in the tenant file. Periodic checks will be done going forward to ensure this is being followed. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 291354

Finding 369811 (2023-001)

None 2023

Senior Citizens Housing Development Corporation of Bell

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral ...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2022 through 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. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the Project verifies initial tenant eligibility for potential tenants and maintains all required supporting documentation. Action Taken: The Compliance Department will provide additional training with the Manager on screen policies and procedures. Compliance will also conduct periodic file reviews ensuring screenings were performed and that a copy of the report was put into the tenant file. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954- 835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 291353

Finding 369810 (2023-002)

None 2023

Senior Citizens Housing Development Corporation of Los Angeles

FL

HUD Housing Programs Eligibility Reporting

FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: T h e Project should ensure all required tenant documentation is complete and accurate and verify tenant income through the EIV system in a timely manner. Action Taken: R eminders will be sent by complia...

FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: T h e Project should ensure all required tenant documentation is complete and accurate and verify tenant income through the EIV system in a timely manner. Action Taken: R eminders will be sent by compliance each month to all managers for their EIV reports to be run for that month. Also, alerts have been set up in One Site to assist with reminders. Applications will be checked periodically for signatures and dates to ensure they are on the form. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954- 835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 291352

Finding 369809 (2023-001)

None 2023

Senior Citizens Housing Development Corporation of Los Angeles

FL

Reporting HUD Housing Programs

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201,...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2022 through June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: T he Project should implement procedures to ensure the manager complies with state laws and HUD regulations for timely refunding of security deposits. Action Taken: M anager will be retrained on the regulations and procedures for refunding of security deposits within the specified timeframe. Periodic follow ups will be done to ensure process is being followed.

View Audit 291352

Finding 369796 (2023-001)

Material Weakness 2023

Sarasota Housing Authority

FL

Questioned Costs HUD Housing Programs Material Weakness

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers & Mainstream Vouchers Assistance Listing Number: 14.871 & 14.879 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Mat...

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers & Mainstream Vouchers Assistance Listing Number: 14.871 & 14.879 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussions with management, the Authority did not properly abate four (4) out of twenty-six (26) annual failed inspections selected for testing. Context: The Authority did not properly abate four (4) out of twenty-six (26) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Our sample size is statistically valid. Known Questioned Costs: $12,804 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance with Notice PIH 2021-14(HA). Effect: The Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs are in material non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor and has made arrangements to comply with the compliance requirements of the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs. Jeremy White, HCV Director, will be responsible to implement this corrective action by March 31, 2024.

View Audit 291328 Questioned Costs: $1

Finding 369790 (2023-001)

Significant Deficiency 2023

Redondo Beach Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles

It was determined at the end of the 2022-2023 school year that $43,747 of indirect costs were charged to the Education Stabilization Fund in error. Prior to the start of the 2022-2023 school year, the CDE posted a correction in their guidelines for some funding sources regarding indirect costs. We w...

It was determined at the end of the 2022-2023 school year that $43,747 of indirect costs were charged to the Education Stabilization Fund in error. Prior to the start of the 2022-2023 school year, the CDE posted a correction in their guidelines for some funding sources regarding indirect costs. We will be correcting the action as updated in our books and will implement an annual review process for funding sources to ensure that we are able to implement all guidelines.

View Audit 291318 Questioned Costs: $1

Finding 369772 (2023-002)

Significant Deficiency 2023

City of Bellevue, Kentucky

KY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Eligibility

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-02 Description of Finding: Lack of Control Over Financial Reporting – Could Not Prepare Schedule of Expenditure of Federal Awards...

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-02 Description of Finding: Lack of Control Over Financial Reporting – Could Not Prepare Schedule of Expenditure of Federal Awards. Statement of Concurrence or Nonconcurrence: The City of Bellevue, Kentucky agrees with the audit finding. Corrective Action: The City of Bellevue, Kentucky will consult with grant management experts to prepare an annual Schedule of Expenditure of Federal Awards. Name of Contact Person: Lindy Jenkins City Clerk / Treasurer Lindy.Jenkins@bellevueky.org (859) 431-8888 Projected Completion Date: On or before June 30, 2024

View Audit 291300

Finding 369771 (2023-001)

Significant Deficiency 2023

City of Bellevue, Kentucky

KY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.300 § 200.400

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Conc...

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: The City of Bellevue, Kentucky agrees with the audit finding. Corrective Action: The City of Bellevue, Kentucky will prepare written procedures governing the expenditures of Federal Funds. : Name of Contact Person Lindy Jenkins City Clerk / Treasurer (859) 431-8888 Projected Completion Date: On or before June 30, 2024

View Audit 291300

Finding 369765 (2023-002)

Significant Deficiency 2023

Independent School District No 463

MN

Reporting

Administration will review current internal control to determine if further action is required.

View Audit 291292

Finding 369764 (2023-001)

None 2023

Alliance for African Assistance, Inc.

CA

Matching / Level of Effort / Earmarking

The agency's corrective action plan is to open the required bank accounts. In fact, the agency has opened two bank accounts one specifically for the lending funds and the other account for the loss reserves.

View Audit 291289

Finding 369760 (2023-001)

Significant Deficiency 2023

Marin Community Clinics, Inc.

CA

Special Tests & Provisions

MCC will take the following action to halt, identify and correct these inaccuracies: Dental CDT Codes Correction: Due to new electronic health record implementation few dental CDT codes were not properly configured to attach the discount. The issue has been quickly identified by the billing team an...

MCC will take the following action to halt, identify and correct these inaccuracies: Dental CDT Codes Correction: Due to new electronic health record implementation few dental CDT codes were not properly configured to attach the discount. The issue has been quickly identified by the billing team and corrected in March 2023, however some patients had an inaccurate balance although they had the correct documentation and the correct discount assigned and charged to them. The patients are not additionally charge as the billing team is adjusting the remaining balance. The billing team will run a report and identify all affected patients. Timeline - a report for the CDT codes will be run by end of Q4-FY24. Completion: All balances will be adjusted by end of Q4-FY24. Team Training • MCC will continue to conduct trainings for all Clinic Managers, Front Office staff and Call Center staff. • The topics at these trainings covered: o The overall philosophy and purpose of collecting accurate data o The importance of collecting all necessary forms and documents from patients in order to insert their financial status into MCC’s sliding fee scale. o Definition of income; how to accurately calculate income. o Definition of family size / household. o The call center role in scheduling the patient appointments and how to set the document expectations. o The importance of collecting all necessary forms and documents from patients in order to insert their financial status into MCC sliding fee scale. o How to enter accurate information into all the applicable forms in the EHR. o Operational workflow. Team Training Timeline - the training will continue of a quarterly basis throughout 2024. Completion: We attest that Fourth Quarter of calendar year 2023 was completed. Internal Audits: Timeline: Internal audit will be conducted on a monthly basis and discussed with clinic operation teams. Completion: We attest that monthly audits are implemented and discussed with clinic operations. Responsible- There are multiple team members that are actively responsible for documentation and preservation of these documents in the correct patient charts: Clinic Manager, Front Office Supervisors, Director of Patient Services. Ultimately, MCC views this as a measure that the Chief Executive Officer, Chief Financial Officer, Chief Health Services Officer and Chief Compliance Officer all hold responsibility to ensure this policy is adhered to closely. Contact person for Corrective Action Plan listed above: Isabela Mihai, CHC, CHPC, Chief Compliance Officer Tel: 415-755-2509 Email: imihai@marinclinic.org

View Audit 291274

Finding 369758 (2023-004)

Significant Deficiency 2023

New Mexico Department of Homeland Security & Emergency Management

NM

Subrecipient Monitoring § 200.332 § 200.521

Recommendation We recommend updating internal policy over subrecipient monitoring and recommend implementation of effective internal controls and procedures over subrecipient monitoring and tracking that allow for compliance with all applicable federal laws, regulations, and compliance requirements...

Recommendation We recommend updating internal policy over subrecipient monitoring and recommend implementation of effective internal controls and procedures over subrecipient monitoring and tracking that allow for compliance with all applicable federal laws, regulations, and compliance requirements of various federal grants. It seems likely that additional monitoring activities are being performed that are not currently being documented in a central location, and therefore we recommend standardizing the documentation of such activities. Management Response Corrective Action: We concur with this finding and the auditor’s recommendation. The Department is in the process of implementing policies and procedures to ensure proper monitoring of subrecipients. This will also include training for both the financial and the grants departments. Subrecipient monitoring tools, such as excel worksheets and checklists are being reviewed and modified to fit the Department’s needs. The complete implementation of the subrecipient policies and processes is expected to be completed June 2024. Due Date of Completion: June 30, 2024 Responsible Person(s): Chief Financial Officer, Grants Unit Manager

View Audit 291260

Finding 369754 (2023-003)

Significant Deficiency 2023

New Mexico Department of Homeland Security & Emergency Management

NM

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely...

Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely monitored by management. We recommend the Department work closely with the FEMA to establish a going forward point for the reconciliation of grants and the Federal accounts receivable/payable balance. Management Response Corrective Action: We concur with this finding. In the last quarter of FY 2023, the Department focused on billing the U.S. government for goods and services that had already been paid for but never billed. As described in this finding, the Department reduced the deficit fund balance in grant fund 40280. More work is currently being performed to identify grants and projects that need to be billed. The Department is also working on those grants and projects already identified by completing the work needed to process federal grant billings. The completion of billing for all the old grants and projects is estimated to be completed by September 2024. Due Date of Completion: September 30, 2024 Responsible Person(s): Chief Financial Officer, Grants Unit Manager

View Audit 291260

Finding 369751 (2023-001)

Significant Deficiency 2023

D Street Senior Housing, Inc.

MI

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Agreed. Management made a deposit to the reserve for replacement on August 18, 2023 for $7,000.

View Audit 291250 Questioned Costs: $1

Finding 369750 (2023-003)

Significant Deficiency 2023

Spoon River College District No. 534

IL

Eligibility

We are working on processing checklists to be used by all staff. One checklist is for verification where the staff member will record the original value received on the FAFSA and the amount received on documentation. The checklist will stay with the student information. Once any needed correction ...

We are working on processing checklists to be used by all staff. One checklist is for verification where the staff member will record the original value received on the FAFSA and the amount received on documentation. The checklist will stay with the student information. Once any needed correction is returned, staff will review all items on the checklist to ensure that all needed corrections were processed accurately. The second checklist will be for all other documents received for the student file. We will enter the name of the contact, the initial value on the FAFSA and the value received with documentation. Staff will then follow the same process as with verification of reviewing returned corrections for accuracy. A second check will occur as documents are prepared to be scanned in our imaging system. At this time, we will pull all 2023-2024 documents that have been processed to date and review to ensure all corrections have been processed accurately.

View Audit 291241

Finding 369749 (2023-002)

Material Weakness 2023

Spoon River College District No. 534

IL

Student Financial Aid

We are implementing a process of sharing the responsibility of processing recalculations of aid on a weekly rotation. One week the Assistant Dean, Student Services will complete the calculations and share those with the Coordinator, Financial Aid for review. The next week processing will be comple...

We are implementing a process of sharing the responsibility of processing recalculations of aid on a weekly rotation. One week the Assistant Dean, Student Services will complete the calculations and share those with the Coordinator, Financial Aid for review. The next week processing will be completed by the Coordinator, Financial Aid and reviewed by the Assistant Dean, Student Services. This will help ensure that two individuals have reviewed the calculations and agree on the dates and awards amounts included in the calculations.

View Audit 291241

Finding 369748 (2023-001)

Material Weakness 2023

Spoon River College District No. 534

IL

We recognize that these errors were created by a new employee who failed to understand the importance of timely posting of aid and refunds. For this specific employee, additional oversight has been implemented as of November 1, 2023 that involves all postings and refunds being double checked by the ...

We recognize that these errors were created by a new employee who failed to understand the importance of timely posting of aid and refunds. For this specific employee, additional oversight has been implemented as of November 1, 2023 that involves all postings and refunds being double checked by the supervisor. In the future, for new employees in this role, the College will double check all postings and refunds for a period of three months while the new employee is training. At the end of that time, if the employee seems to be struggling, the oversight will continue. In addition to employee-specific oversight, the College has implemented, as of November 1, 2023, the practice of writing down every journal posted to Nelnet, our refunding system, and verifying the next day that it has been received properly by Nelnet. Since Wipfli only tested through the end of FY23 and we learned about these findings in late October 2023, we plan to also go back and manually check all postings from July 1, 2023 through November 1, 2023 to verify that everything in FY24 so far has been done correctly, and identify and/or correct any errors we may find.

View Audit 291241

Finding 369746 (2023-001)

Significant Deficiency 2023

Norwalk La Mirada Unified School District

CA

Internal Control / Segregation of Duties

During the testing of compliance and controls over the graduation cohort, Nigro and Nigro identified one instance in which the District was unable to provide supporting documentation to demonstrate that the student enrolled in another school or in an educational program th...

During the testing of compliance and controls over the graduation cohort, Nigro and Nigro identified one instance in which the District was unable to provide supporting documentation to demonstrate that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. After research with LMHS and ITS by the Business Department and SFS, the team could not determine who or when the error was made. Mr. Moton reviewed the matter with ITS and they could not recover the person who entered it, as it occurred during the 18 ‐19 school year. Name of Contact Person responsible for the corrective action plan Christopher Moton, Director, Student and Family Services. Corrective Action Plan The District will establish a checkout form, effective September 2023 to address this matter. The student registrar at the school site will be responsible for reaching out to the parent/guardian to get the check‐out form completed upon the exit of a student. The site administrator (principal, assistant principal, or counselor) at the school site will be reviewingthis form for accuracy and competition. The check‐out form will be saved and stored at the school site as a permanent record. This process will be fully implemented, Districtwide, by the conclusion of the 23‐24 school year.

View Audit 291233

Corrective Action Plans

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