Corrective Action Plans

Finding 11976 (2023-001)

None 2023

PA

Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking

Name of Responsible Individual: Sarah Tomlinson, Director of Student Accounts Corrective Action: Changing from manually pulling loan disbursement lists from the Ellucian Colleague system using the TFAR report to setting up Communications Management within the Colleague system so that the notificati...

Name of Responsible Individual: Sarah Tomlinson, Director of Student Accounts Corrective Action: Changing from manually pulling loan disbursement lists from the Ellucian Colleague system using the TFAR report to setting up Communications Management within the Colleague system so that the notifications are automatically emailed, and no manual intervention is needed. Working with our Information Technology services. Anticipated Completion Date: Spring 2024

View Audit 16058

Finding 11975 (2023-002)

Significant Deficiency 2023

Irving Independent School District

TX

Allowable Costs / Cost Principles Significant Deficiency

Finding 2023-002 – Activities Allowed or Unallowed, Allowable Cost Principles 84.027/84.173 – Special Education Cluster (IDEA) Type of Finding – Compliance Finding and Significant Deficiency in Internal Control over Compliance Corrective Action Plan Federal Programs, along with Human Resources and B...

Finding 2023-002 – Activities Allowed or Unallowed, Allowable Cost Principles 84.027/84.173 – Special Education Cluster (IDEA) Type of Finding – Compliance Finding and Significant Deficiency in Internal Control over Compliance Corrective Action Plan Federal Programs, along with Human Resources and Business Services improved the current process in place when a federally funded employee resigns. We have put in place the Federal Compliance Officer and the CFO’s assistant in the workflow to be notified when a federally funded employee resigns or terminated so they can work with technology to get the Time and Effort certifications signed before their last day. Person(s) Responsible Meritza Webb, Executive Director of HR & HRIS Mahdia Lalee, Director of Business Services Martina Fernandez, Executive Assistant to the CFO Dean Garcia, Federal Programs Monitoring & Compliance Specialist Anticipated Completion Date 12/31/2023

View Audit 16050

Finding 11968 (2023-001)

Material Weakness 2023

Town of Wendell

NC

The Town plans to develop a reporting structure ot ensure federal data is accumulated for access by all staff to facilitate timely reporting.

View Audit 15960

Finding 11966 (2023-001)

Material Weakness 2023

Sinclair Community College

OH

Student Financial Aid Material Weakness Reporting

Condition: Sinclair Community College did not report student status changes timely and accurately for certain students who withdrew and graduated during the year. Planned Corrective Action: Sinclair Community College will perform a comprehensive review of Enrollment Reporting to the National Studen...

Condition: Sinclair Community College did not report student status changes timely and accurately for certain students who withdrew and graduated during the year. Planned Corrective Action: Sinclair Community College will perform a comprehensive review of Enrollment Reporting to the National Student Loan Data System by way of the National Student Clearinghouse. This will include a review of enrollment reporting processing, personnel responsibilities, system modifications, and make all necessary revisions to workflows to prevent future occurrence of this finding. A review of activity prior to implementation of revised procedures will be conducted and any exceptions will be documented and corrected. Contact person responsible for corrective action: Dr. Tina L. Hummons, Registrar, Office of Registration & Student Records Anticipated Completion Date: 12/31/2023

View Audit 15949

Finding 11946 (2023-004)

Significant Deficiency 2023

Schreiner University

TX

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Management understands this finding and has made all corrections to the identified records. The University will review and revise procedures where necessary, specific to the withdrawal of students and the updating of records in NSLDS, to act with certainty so that dates match across all areas of cam...

Management understands this finding and has made all corrections to the identified records. The University will review and revise procedures where necessary, specific to the withdrawal of students and the updating of records in NSLDS, to act with certainty so that dates match across all areas of campus and that the program withdrawal date is updated along with the financial aid withdrawal date.

View Audit 15908

Finding 11945 (2023-003)

Significant Deficiency 2023

Schreiner University

TX

Cash Management Student Financial Aid Reporting

Management understands the finding and has already established new procedures for the required monthly reconciliation. The reconciliation process will be comleted each month upon receipt of the SAS. The Financial Services Office will use a PowerFAIDS consultant to update settings in the PowerFAIDS s...

Management understands the finding and has already established new procedures for the required monthly reconciliation. The reconciliation process will be comleted each month upon receipt of the SAS. The Financial Services Office will use a PowerFAIDS consultant to update settings in the PowerFAIDS system so that all SAS reconciliation documentation will be kept as opposed to deleted after 90 days. A complete reconciliation of 2022-2023 Title IV aid will be done to ensure accuracy of all aid.

View Audit 15908

Finding 11944 (2023-001)

Significant Deficiency 2023

Pomona College

CA

Reporting Student Financial Aid Cash Management

Management has maintained communication with the ESF Reporting Helpdesk. Year Three remains closed at this time but should it be reopened Management will provide the additional data requested. In June 2023, the remaining grant funds were drawn down and a quarterly report was both submitted to the De...

Management has maintained communication with the ESF Reporting Helpdesk. Year Three remains closed at this time but should it be reopened Management will provide the additional data requested. In June 2023, the remaining grant funds were drawn down and a quarterly report was both submitted to the Department of Education and posted to the College’s website. The Fourth Annual Report covering the calendar 2023 reporting period will be due in early 2024. This will be the final report as both the Emergency Financial Aid and Institutional grants are now closed. Management will complete and submit the annual report when the website is functional.

View Audit 15899

Finding 11937 (2023-001)

Material Weakness 2023

Glenwood Community School District

IA

Internal Control / Segregation of Duties

Compensating controls to address the segregation of duties internal control deficiency due to limited staff size have been established in these areas to obtain the maximum internal control possible under current circumstances. The District continuously reviews internal controls for opportunities to ...

Compensating controls to address the segregation of duties internal control deficiency due to limited staff size have been established in these areas to obtain the maximum internal control possible under current circumstances. The District continuously reviews internal controls for opportunities to further enhance the internal control environment.

View Audit 15895

Finding 11936 (2023-001)

Material Weakness 2023

Highlands County District School Board

FL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan - Title I rank and serve budgets are based on the original/final budgets. The total budget per school should never change and should match the rank and serve allocation. Because of staff turnover in Federal Programs, Business Operations, and Finance, the District was unable ...

Corrective Action Plan - Title I rank and serve budgets are based on the original/final budgets. The total budget per school should never change and should match the rank and serve allocation. Because of staff turnover in Federal Programs, Business Operations, and Finance, the District was unable to ensure the schools remained in rank and serve order for 2022-2023. An error was made during the year-end budget cleanup, which changed the schools' original budget. Budget revisions were done, to the Title I budget, to clean up negatives and bring major function object positive at year-end. The entry should have been done within the individual school budgets so the total budget would match the original/final budget. If this entry had not been done, the rank and serve allocations would match to the original buget. Previously, the District has monitored the program correctly and has maintained the District’s rank and serve order. The District will provide training and guidance to the new staff overseeing the grant and the budget allocations to ensure and enforce rank and serve order is maintained going forward. The District has reached out to DOE for guidance on correcting the finding and will follow up with Sean Freeman in the audit resolution and monitoring department once the audit report is published.

View Audit 15892 Questioned Costs: $1

Finding 11924 (2023-004)

Material Weakness 2023

Perham Hospital District

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost reven...

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost revenue calculation causing errors in the lost revenue calculation which resulted in key line items being reported incorrectly in the Period 4 HHS Report. Corrective Action Plan: Management will correct the lost revenue calculation using budgeted net revenues to actual net revenues. The HHS report will be corrected on the next required report to HHS, if applicable. Management will enhance internal control procedures around the secondary review of the HHS Report to ensure all key line items are properly supported. Responsible Individuals: Justine Anderson, CFO Anticipated Completion Date: October 31, 2023

View Audit 15889

Finding 11923 (2023-003)

Material Weakness 2023

Perham Hospital District

MN

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

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization selected option iii to calculate lost revenue using budget...

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization selected option iii to calculate lost revenue using budgeted net revenues to actual net revenues. The Organization utilized net revenues for part of the calculation and then utilized gross revenues in later quarters. This inconsistency of net and gross revenues caused a miscalculation of the Organization’s total lost revenue. Corrective Action Plan: Management will correct the lost revenue calculation using budgeted net revenues to actual net revenues. Management will enhance internal control procedures around the secondary review of the lost revenue calculation. Responsible Individuals: Justine Anderson, CFO Anticipated Completion Date: October 31, 2023

View Audit 15889

Finding 11919 (2023-001)

Significant Deficiency 2023

Mercer County Housing Associates LLC

PA

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

CORRECTIVE ACTION PLAN September 29, 2023 United States Department of Housing and Urban Development Mercer County Housing Associates LLC, respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Maher Dues...

CORRECTIVE ACTION PLAN September 29, 2023 United States Department of Housing and Urban Development Mercer County Housing Associates LLC, respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: July 1, 2022 - 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. FINDINGS—FINANCIAL STATEMENT AUDIT No matters were reported FINDINGS— FEDERAL AWARD PROGRAMS AUDITS Finding 2023-001 U.S. Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Program ALN Number 14.155 Recommendation: The Company should have internal controls in place to review form HUD-50059 to ensure all documentation used to calculate the tenant rent and housing assistance payment is supported and properly calculated. Action taken: The lease up team gathers all income verification prior to move, once calculated all possible move in files are to be reviewed and approved by the Director of Housing Management. Prior to tenant moving in for accuracy If the Department of Housing and Urban Development has questions regarding this plan, please call Holly Nogay at 724-342-4000. Sincerely yours, Holly Nogay Executive Director Mercer County Housing Authority

View Audit 15874

Finding 11916 (2023-001)

Significant Deficiency 2023

Murphy Elementary School District No. 21

AZ

Special Tests & Provisions Cash Management Reporting § 200.303

Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Linda Cordova, Business Manager Anticipated Completion Date: December 1, 2023 Planned Corrective Action: The food service liaison is responsible for submitting meal claims...

Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Linda Cordova, Business Manager Anticipated Completion Date: December 1, 2023 Planned Corrective Action: The food service liaison is responsible for submitting meal claims and verifying meal that counts agree with the supporting documentation. Supporting documentation will be retained in the Business Services Department.

View Audit 15863

Finding 11913 (2023-001)

None 2023

Owego Apalachin Central School District

NY

Cash Management School Nutrition Programs

2023-001 Net Cash Resources 10.553, 10.555, 10.559 - Child Nutrition Cluster Corrective Action Plan: The School District will review cafeteria operations throughout 2023-2024 and ensure any excess funds be used to provide additional support to the cafeteria program, including the utilization of...

2023-001 Net Cash Resources 10.553, 10.555, 10.559 - Child Nutrition Cluster Corrective Action Plan: The School District will review cafeteria operations throughout 2023-2024 and ensure any excess funds be used to provide additional support to the cafeteria program, including the utilization of excess funds for equipment and operational efficiencies. The School District expects to resolve this issue by June 30, 2024.

View Audit 15853

Finding 11912 (2023-001)

Significant Deficiency 2023

Zapata County Independent School District

TX

Questioned Costs Special Tests & Provisions Significant Deficiency

The District will obtain certified payroll related to the questioned costs and will implement a weekly process to obtain certified payroll while construction is occurring and maintain records to show the District reviewed prior to payment to contractor for invoices. Contact Person: Michelle Martinez...

The District will obtain certified payroll related to the questioned costs and will implement a weekly process to obtain certified payroll while construction is occurring and maintain records to show the District reviewed prior to payment to contractor for invoices. Contact Person: Michelle Martinez, Business Manager Proposed Completion Date: August 31,2024

View Audit 15851 Questioned Costs: $1

Finding 11909 (2023-004)

Significant Deficiency 2023

Foundation for Health Leadership and Innovation, Inc.

NC

Allowable Costs / Cost Principles

Corrective Action Plan: Going forward, management will have someone who is knowledgeable of federal activity review and approve all federal expenditures and allocations, including those relating to subrecipient FSRs. An officer will conduct a final review of the subrecipient status report. An off...

Corrective Action Plan: Going forward, management will have someone who is knowledgeable of federal activity review and approve all federal expenditures and allocations, including those relating to subrecipient FSRs. An officer will conduct a final review of the subrecipient status report. An officer’s signature denotes the expenditures have been reviewed indicating the form has been completed according to the award specifications.

View Audit 15830

Finding 11908 (2023-003)

None 2023

Foundation for Health Leadership and Innovation, Inc.

NC

Reporting

Corrective Action Plan: Management will have someone who is knowledgeable of federal activity during the year prepare the Schedule of Expenditures of Federal Awards and ensure details on the schedule tie out on the financial details maintained in the accounting software.

View Audit 15830

Finding 11907 (2023-002)

Significant Deficiency 2023

Foundation for Health Leadership and Innovation, Inc.

NC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting

Corrective Action Plan: Management understands the importance of segregating financial and accounting duties to reduce the risk of fraud and error. Accordingly, as of fiscal year 2024, management has hired a new Chief Financial Officer (“CFO”) and Finance Manager. Internal control procedures have...

Corrective Action Plan: Management understands the importance of segregating financial and accounting duties to reduce the risk of fraud and error. Accordingly, as of fiscal year 2024, management has hired a new Chief Financial Officer (“CFO”) and Finance Manager. Internal control procedures have been implemented to include segregation of duties for approval and payment of expenditures with reconciliations performed by separate staff.

View Audit 15830

Finding 11896 (2023-003)

Significant Deficiency 2023

Small Business Assistance Corporation

GA

Matching / Level of Effort / Earmarking § 200.204

Management agrees with the recommendation to utilize a checklist specific to each loan program to ensure all required documents are entered into loan files. The organization has implemented a loan filing system for each loan program dividing out the necessary documents required to be inserted into e...

Management agrees with the recommendation to utilize a checklist specific to each loan program to ensure all required documents are entered into loan files. The organization has implemented a loan filing system for each loan program dividing out the necessary documents required to be inserted into each loan file. The Production and Servicing Departments will be responsible for completing and reviewing the files to ensure all sections have been completed and updated as needed.

View Audit 15788

Finding 11895 (2023-002)

Significant Deficiency 2023

Small Business Assistance Corporation

GA

Matching / Level of Effort / Earmarking § 200.204

Management agrees with the recommendation to implement a control around the allocation of payroll hours. As of January 1, 2024, all staff will be required to specify Micro hours on timesheets by entering Admin, Pre, or Post in the note section. This will ensure payroll time allocation to the Microgr...

Management agrees with the recommendation to implement a control around the allocation of payroll hours. As of January 1, 2024, all staff will be required to specify Micro hours on timesheets by entering Admin, Pre, or Post in the note section. This will ensure payroll time allocation to the Microgrant is properly gathered and supported when submitting reimbursement requests.

View Audit 15788

Finding 11893 (2023-003)

Significant Deficiency 2023

Jefferson Davis Parish School Board

LA

Questioned Costs Subrecipient Monitoring

2023-003 Monitoring of payments to subrecipient Condition: Audit sample testing identified 2 out of 40 transactions that lacked adequate documentation to support subrecipient reimbursements. This may have resulted in payment of $11,383 in questioned costs. Of this amount, $3,624 is alleged to be a f...

2023-003 Monitoring of payments to subrecipient Condition: Audit sample testing identified 2 out of 40 transactions that lacked adequate documentation to support subrecipient reimbursements. This may have resulted in payment of $11,383 in questioned costs. Of this amount, $3,624 is alleged to be a fraudulent invoice submitted by a subrecipient. See finding 2023-002 for additional information. Recommendation: Management should consider developing appropriate written policies and procedures to ensure proper monitoring of payments to subrecipients. Management’s Response: We agree with the recommendations and will make necessary changes to policies and procedures.

View Audit 15785 Questioned Costs: $1

Finding 11883 (2023-001)

Significant Deficiency 2023

Goodwill of the Olympics & Rainier Region

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303

Contact Person(s): Program Staff: Eu-wanda Eagans Candice Dickason JoLynn Dunavant Gayle Mitchell Kwaji Miller Brinda Wood Fiscal Staff: Anne Porter Ken Gibbon Stephanie Staylen Nanette Smith Corrective Action Planned for finding that 2 of 13 participants tested did not have annual recertifications ...

Contact Person(s): Program Staff: Eu-wanda Eagans Candice Dickason JoLynn Dunavant Gayle Mitchell Kwaji Miller Brinda Wood Fiscal Staff: Anne Porter Ken Gibbon Stephanie Staylen Nanette Smith Corrective Action Planned for finding that 2 of 13 participants tested did not have annual recertifications of household income performed during the period under audit. • Assistant Program Manager to complete missing recertification paperwork and documents for the recertification of the participant still active in the SCSEP program by 2/29/24. The second participant has since exited the SCSEP program. To complete the missing recertification requires self-disclosure from the participant of the household income. To contact this person in order to update the recertification paperwork, by 3/15/24 we will: • Reach out via phone and email. • Reach out via letter to the last address of record. • Update the recertification based on information received or document actions taken to recertify if contact attempts have failed. • All SCSEP staff to review all remaining SCSEP participant files for required documents and ensure that we are in compliance of SCSEP rules and regulations. Update files if needed. Half of the files will be reviewed by 3/15/24. The other half will be complete by 4/30/24. • Quarterly internal review by Assistant Program Manager of 5 random files of SCSEP participants for file compliance with SCSEP rules and regulations. Conduct through 12/31/24 to ensure program compliance. • Finance Department to schedule Clark Nuber CPAs to conduct a technical training on grant documentation compliance requirements for both Finance and Workforce Development staff. Plan for training to take place prior to 4/30/24.

View Audit 15778

Finding 11881 (2023-002)

Significant Deficiency 2023

Southwestern Oregon Community College

OR

Matching / Level of Effort / Earmarking

Higher Education Emergency Relief Funds - Institutional Portion – Assistance Listing No. 84.425F Recommendation: We recommend the College revise their report to properly show the amount spent under earmarking requirements. In addition, we recommend the College put procedures in place to review earm...

Higher Education Emergency Relief Funds - Institutional Portion – Assistance Listing No. 84.425F Recommendation: We recommend the College revise their report to properly show the amount spent under earmarking requirements. In addition, we recommend the College put procedures in place to review earmarking requirements and properly track them for reporting purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will amend any annual reports during the annual open reporting period. Prior to spending new funds, college staff will review the latest requirements for any new guidelines or reporting changes. Name(s) of the contact person(s) responsible for corrective action: Leigh FitzHenry Planned completion date for corrective action plan: 4/30/2024

View Audit 15771

Finding 11880 (2023-001)

Significant Deficiency 2023

Southwestern Oregon Community College

OR

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.318 § 200.320

Higher Education Emergency Relief Funds - Institutional Portion – Assistance Listing No. 84.425F Recommendation: Recommendation for the College to revise their processes to establish procedures that will ensure procurement policies are properly followed and documented for all general disbursements p...

Higher Education Emergency Relief Funds - Institutional Portion – Assistance Listing No. 84.425F Recommendation: Recommendation for the College to revise their processes to establish procedures that will ensure procurement policies are properly followed and documented for all general disbursements paid for by federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All contracts under consideration will go through the college’s procurement process even if there is an existing comparable contract with an existing vendor. Name(s) of the contact person(s) responsible for corrective action: Leigh FitzHenry Planned completion date for corrective action plan: 11/30/2023

View Audit 15771

Finding 11879 (2023-003)

Significant Deficiency 2023

Southwestern Oregon Community College

OR

Matching / Level of Effort / Earmarking Reporting § 200.303

Higher Education Emergency Relief Funds - Institutional Portion – Assistance Listing No. 84.425E and 84.425F Recommendation: Recommendation for the College to review its review process for these reports and implements a reconciling process between the report and the supporting documentation to make ...

Higher Education Emergency Relief Funds - Institutional Portion – Assistance Listing No. 84.425E and 84.425F Recommendation: Recommendation for the College to review its review process for these reports and implements a reconciling process between the report and the supporting documentation to make sure these things match before being signed off as reviewed. CLA also recommends a second reviewer of these reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Person compiling report will have two staff review report prior to submission and posting. Name(s) of the contact person(s) responsible for corrective action: Leigh FitzHenry Planned completion date for corrective action plan: 11/30/2023

View Audit 15771

Corrective Action Plans

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