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Finding 41637 (2022-002)
Material Weakness 2022
Wayland Baptist University
TX
Questioned Costs Student Financial Aid HUD Housing Programs
Incorrect and Late Returns of Title IV Funds (R2T4) Planned Corrective Action: Executive Director of Financial Aid has reviewed and updated policy and COD system set-up to ensure correct calculations. Executive Director of Financial Aid provided in-house R2T4 training specific to WBU for all staff ...
Incorrect and Late Returns of Title IV Funds (R2T4) Planned Corrective Action: Executive Director of Financial Aid has reviewed and updated policy and COD system set-up to ensure correct calculations. Executive Director of Financial Aid provided in-house R2T4 training specific to WBU for all staff as well as will ensure all pertinent staff responsible for R2T4 complete R2T4 training provided by FSA and purchased through NASFAA. Audit report is now generated weekly to identify students who have withdrawn and reviewed by appropriate staff to ensure timely R2T4 completions. Executive Director of Financial Aid is working with IT (and others) to integrate BlackBoard course activity data with PowerCampus for most accurate record of course attendance and last date of academically related activity for all students. This implementation is being piloted during Fall 2 session, with plans for full implementation for the Spring 2023 term. WBU has funded a Financial Aid Compliance Specialist position in the Office of Financial Aid. Once filled, this position with be devoted to internal audit and federal/state regulation compliance. Person Responsible for Corrective Action Plan: Christy Miller, Executive Director of Financial Aid Anticipated Date of Completion: January 2023
View Audit 40639 Questioned Costs: $1
Finding 41636 (2022-001)
Significant Deficiency 2022
Reach Out II Apartments, Inc.
AR
HUD Housing Programs
Name of Contact Person: Teri Zaner, CFO Management Response: Management is working with the Site...
Name of Contact Person: Teri Zaner, CFO Management Response: Management is working with the Site Manager on instituting new controls to prevent the error from happening in the future. Planned Corrective Action: Going forward, management will be working with the Site Manager on refining controls to more timely detect and correct any issues. It is anticipated that this issue will be resolved by December 1, 2022.
View Audit 40169
Okaloosa - Walton Jobs and Education Partnership, Inc.
FL
Matching / Level of Effort / Earmarking
In an effort to meet the expenditure requirements CareerSource Okaloosa -Walton has modified their Two Year Plan allowing more funds to be spent on In School Youth. That plan was approved in January 2023. It has been difficult to find Out of School Youth. The change in our plan gives us more flexibi...
In an effort to meet the expenditure requirements CareerSource Okaloosa -Walton has modified their Two Year Plan allowing more funds to be spent on In School Youth. That plan was approved in January 2023. It has been difficult to find Out of School Youth. The change in our plan gives us more flexibility to work with In School Youth. Staff have started actively searching for In School Youth to enroll in work experiences. Management will track the expenditure rate and make adjustments of effort no less than once a quarter.
View Audit 40014
Ferriday Haven, Inc.
LA
Management has deposited the delinquent payments into the Reserve for Replacement account as of December 9, 2022.
Management has deposited the delinquent payments into the Reserve for Replacement account as of December 9, 2022.
View Audit 39450
Municipality of Patillas
PR
Equipment & Real Property Management § 200.313
2022-001- We will give instructions to the Property Division to continue with the physical inventory of the machinery, equipment and vehicle of the Municipality in order to update the capital assets subsidiary and the property module in our accounting system. Also, we are considering engaging with a...
2022-001- We will give instructions to the Property Division to continue with the physical inventory of the machinery, equipment and vehicle of the Municipality in order to update the capital assets subsidiary and the property module in our accounting system. Also, we are considering engaging with an external consultant to support the Property Division in the process of gathering the necessary information to support the cost, completeness and ownership of its capital assets, necessary to comply with the requirement of the GASB Statement 34. Implementation Date: June 30, 2023 Responsible Person: Mrs. Irma M. Vargas Aguirre, Finance Department Director. 2022-002- On January 17, 2023 the State Employees Retirement System Administration (ERS), issued the Financial Reporting Valuation Report for the GASB 73 and 75m for the reporting year July 1, 2021 to June 30, 2022. However, this report was not audited. In the meanwhile, we proceeded to adjust the pension and OPEB liabilities and the deferred outflow/inflows of resources as of June 30, 2022, using the most recent Financial Reporting Valuation Report issued by the ERS. Implementation Date: Partially Implemented Responsible Person: Mrs. Irma M. Vargas Aguirre, Finance Department Director. 2022-003- During the fiscal year 2021-2022 the General Fund closed its operation with a positive net change of $865,178 which help reduced the accumulated deficit to $2,233,578. We have the commitment to continue reducing the accumulated deficit of the General Fund, by taking expenditure control measures that allow actual expenditures does not exceed the revenue collected, improving the budget control process, maximizing the use of the non-recurrent resources that have been allocated to the Municipality, implementing plan to increase the collection efforts over the municipal license taxes, the property taxes, and the sales and uses taxes among others. Implementation Date: July 31, 2023 Responsible Person: Mrs. Irma M. Vargas Aguirre, Finance Department Director. 2022-004- We will give instructions to the Head Start Program to prepare immediately, a report including a full description of the capital assets. This report must include the location, use, responsible person, cost, and any other pertinent data. In addition the Program should establish a property control account and a subsidiary ledger to provide for the reconciliation of the property. Implementation Date: June 30, 2023 Responsible Person: Mrs. Irma M. Vargas Aguirre, Finance Department Director, and Mr. Heriberto Rivera, Head Start Program Director
View Audit 39448
Finding 41629 (2022-002)
Material Weakness 2022
Ahepa 78 Phase Ii, Inc.
IN
Cash Management HUD Housing Programs Reporting
Finding 2022-002 - (Supportive Housing for the Elderly 14.157); Concur or Do Not Concur with this Finding - Concur; Agree or Disagree with auditor recommendations - Agree; Completion Date or Proposed Completion Date -September 26, 2022; Actions Taken or Planned on the Finding - Management has streng...
Finding 2022-002 - (Supportive Housing for the Elderly 14.157); Concur or Do Not Concur with this Finding - Concur; Agree or Disagree with auditor recommendations - Agree; Completion Date or Proposed Completion Date -September 26, 2022; Actions Taken or Planned on the Finding - Management has strengthened and improved internal control over compliance with respect to required residual receipts deposit.; Contact Person First Name - Dawn; Contact Person Last Name - Cole.
View Audit 39366
Ahepa 78 Phase Ii, Inc.
IN
Questioned Costs Cash Management HUD Housing Programs
Finding 2022-001 - (Supportive Housing for the Elderly 14.157); Concur or Do Not Concur with this Finding - Concur; Agree or Disagree with auditor recommendations - Agree; Completion Date or Proposed Completion Date -September 16, 2022; Actions Taken or Planned on the Finding - Management has made t...
Finding 2022-001 - (Supportive Housing for the Elderly 14.157); Concur or Do Not Concur with this Finding - Concur; Agree or Disagree with auditor recommendations - Agree; Completion Date or Proposed Completion Date -September 16, 2022; Actions Taken or Planned on the Finding - Management has made the required deposit into the residual receipts account.; Contact Person First Name - Dawn; Contact Person Last Name - Cole.
View Audit 39366 Questioned Costs: $1
Finding 41627 (2022-003)
Significant Deficiency 2022
Lincoln County Health Department
MO
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
2022-003 Significant Deficiency Internal Control ? Allowable Costs/Cost Principles; Reporting A. Comments on Findings and Recommendations: We concur with the auditor?s suggestions for reporting program personnel cost. B. Actions Taken or Planned: Management implemented changes to the capturing ...
2022-003 Significant Deficiency Internal Control ? Allowable Costs/Cost Principles; Reporting A. Comments on Findings and Recommendations: We concur with the auditor?s suggestions for reporting program personnel cost. B. Actions Taken or Planned: Management implemented changes to the capturing and reporting of the program personnel costs for the COVID-19 related programs. Changes included; separate time codes to identify the separate COVID-19 personnel costs; and improvements to personnel reports used to calculate and report program personnel costs. Management will continue to evaluate their controls with respect to current federal awards and requirements to insure accurate information captured and reported. Anticipated completion date: January 2022 Contact information for this finding: Michelle Walsh, 636-528-6117
View Audit 38739
Finding 41625 (2022-002)
Significant Deficiency 2022
Concordia University Irvine
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-002: Significant Deficiency - COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Reporting Program: COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Assistance Listing Number: 84.425E and 84.425F Federal Agency: U.S. Department ...
Finding 2022-002: Significant Deficiency - COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Reporting Program: COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Assistance Listing Number: 84.425E and 84.425F Federal Agency: U.S. Department of Education Federal Award Identification Number: P425E201560 and P425F201058 Federal Award Year: June 30, 2022 Repeat Finding: 2021-002 Criteria: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly reporting for all sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires that institutions to prepare a report for each quarter for funds t11at are drawn down and disbursed/spent. The reports are to be posted on the institution's website within 10 days of the calendar quarter end. Additionally, institutions are required to prepare an annual report and submit to the Department summarizing the uses of the HEERF funds for the calendar year. Condition/Context: Incorrect data was reported in two institutional portion quarterly reports and the annual report. Three student portion quarterly reports were not posted to the University's website. One student portion quarterly report and two institution quarterly reports were posted to the University's website after the 10 days after quarter end requirement. The annual report was also submitted late. The auditor selected a sample of one student portion quarterly report and two institutional portion quarterly reports in addition to the annual report. The sample was not a statistically valid sample. Questioned Costs: Not applicable. Cause: The University's internal control surrounding preparing, reviewing and posting the reports did not deter or prevent errors in the reporting or late or missing posting of the quarterly reports to the University's website. The University noted there was confusion and misunderstanding on the HEERF reporting requirements including deadlines and whether reports were to be cumulative or not. Effect: The University had HEERF quarterly reporting on its website and annual reporting to the Department that were missing and/or incorrect and/or late. Recommendation: The University should ensure it keeps up to date on the Department's HEERF guidance and ensure that reporting is done accurately and timely. Management's Response: The University concurs with the finding. The University experienced challenges during COVID limiting the availability of resources to review and adequately analyze the reporting guidance as it developed. As a result, there were some misunderstanding of the requirements as they changed over time. Tl1e University continued to experience challenges with staffing in 2022 that limited the availability of resources to address the past and current reporting issues. The University will assign more resources to address all reporting issues including updating the website, revising and resubmitting past reports, and submitting missing reports. In accordance with the corrective action plan, additional resources have been allocated to review all reporting requirements, revise existing reports as needed and submit missing reports. Anticipated completion date: December 31, 2023 Contact: Mary Woolfolk (Controller) at 949-214-3123
View Audit 39365
Finding 41624 (2022-001)
Significant Deficiency 2022
Concordia University Irvine
CA
Questioned Costs Student Financial Aid Significant Deficiency
Concordia University Irvine An Educational Institution of The Luther Church - Missouri Synod Schedule of Findings and Questioned Costs June 30, 2022 Finding 2022-001: Significant Deficiency - Return of Title IV Funds Program: Federal Direct Student Loans Assistance Listing Number: 84.268 Federal Age...
Concordia University Irvine An Educational Institution of The Luther Church - Missouri Synod Schedule of Findings and Questioned Costs June 30, 2022 Finding 2022-001: Significant Deficiency - Return of Title IV Funds Program: Federal Direct Student Loans Assistance Listing Number: 84.268 Federal Agency: U.S. Department of Education Federal Award Identification Number: P268K223683 Federal Award Year: June 30, 2022 Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: In a sample of 15 students that withdrew during the fiscal year, the University did not perform the required return to Title IV calculations for four students who completed less than 49% of the payment period. For one additional student, a Title IV calculation was prepared, however the calculation was incorrect and an incorrect amount was returned. The sample was not a statistically valid sample. Cause: The University incorrectly interpreted the period of enrollment to be the one module and not the entire payment period for the withdrawal exemption for successful completion of 49% or more. The University's interpretation was made in May 2021 and therefore impacts students in the 21-22 award year as well as in the 22-23 award year through March 1, 2023 when the error in interpretation was confirmed. Effect: The University incorrectly calculated students as having completed more than 49% and therefore did not perform R2T4 calculations or return unearned loan funds to the Department. Additionally, some R2T4 calculations were incorrect based on the calculation using only the module not the days in the payment period. Questioned costs: Total questioned costs were $10,819 of Direct Student Loan funds. Recommendation: It is recommended that the University review interpretations, policies and procedures in place for withdrawals and R2T4 calculations to ensure that correct dates and institutional charges are being used. Management's Response: Upon discovery of the errors, the University reviewed the population of withdrawn students where the dates for one module were used versus the payment period. The University performed the additional or revised Title IV calculations for five students and returned additional funds. The $10,819 reported as questioned costs identified by the auditors has also been returned. The university will also review 2022-23 award year of when the 49% exemption or one module in a payment period, and make any R2T4 corrections. Anticipated completion date is May 1, 2023 Contact Lori McDonald at lori.mcclonald@cui.eclu or 949-214-3074
View Audit 39365 Questioned Costs: $1
Finding 41621 (2022-001)
Material Weakness 2022
Little River Medical Center, Inc.
SC
Reporting
In Finding 2022-001, it was reported that the Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for federal grants. The federal grants were overstated on Table 9E of the UDS report by a...
In Finding 2022-001, it was reported that the Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for federal grants. The federal grants were overstated on Table 9E of the UDS report by approximately $1,861,000. Management recognizes the importance of complying with federal guidelines. In response to Finding 2022-001, procedures have been made to ensure that federal grants are reconciled from the financial reporting system to the UDS report. These procedures include a review checklist to ensure accuracy of the reporting.
View Audit 38865
Marion P Thomas Charter School
NJ
School Nutrition Programs Cash Management Reporting
Corrective Action The current School Business Administrator started mid-way through the audited year. Corrective action has already been implemented to ensure that reimbursement claims are submitted timely. The claimed meals will be addressed with the Food Service Company that submits the claims. Pe...
Corrective Action The current School Business Administrator started mid-way through the audited year. Corrective action has already been implemented to ensure that reimbursement claims are submitted timely. The claimed meals will be addressed with the Food Service Company that submits the claims. Person(s) Responsible Kristina Edgar, School Business Administrator Planned Completion Date June 30, 2023
View Audit 38737
Finding 41617 (2022-001)
Significant Deficiency 2022
Community Service Society of New York
NY
Reporting Subrecipient Monitoring Significant Deficiency
Views of Responsible Officials and Planned Corrective Actions: CSS requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that CSS can review the underlying documentation in those reports to ensure that prope...
Views of Responsible Officials and Planned Corrective Actions: CSS requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that CSS can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by CSS with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. CSS notifies the State of New York when reports will be submitted late. In addition, CSS is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in CSS improving the timeliness of its reporting to the State of New York.
View Audit 38735
Mount Saint Mary's University
CA
Reporting
November 17, 2022 To: Chair of the Audit Committee From: Debra Martin, Vice President for Finance and Administration RE: Response to Baker Tilly Audit Communication ? Uniform Guidance Audit Findings Finding 2022-002: COVID-19 Education Stabilization Fund - Higher Education Emergency Relief Fund...
November 17, 2022 To: Chair of the Audit Committee From: Debra Martin, Vice President for Finance and Administration RE: Response to Baker Tilly Audit Communication ? Uniform Guidance Audit Findings Finding 2022-002: COVID-19 Education Stabilization Fund - Higher Education Emergency Relief Fund - Reporting Program: COVID-19 Education Stabilization Fund Assistance Listing Number (ALN): 84.425E Federal Agency: U.S. Department of Education Federal Award Identification Number: P425E202255 Federal Award Year: June 30, 2022 Criteria: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly reporting for all sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires that institutions to prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution?s website within 10 days of the calendar quarter end. Condition: The annual report had some information that did not agree to the underlying support provided by the University. Specifically, the variances were in the total count of students receiving HEERF emergency financial aid grants reported was 2,539 and the unduplicated count from the support provided was 1,835, and the amount of emergency financial aid grants applied to satisfy student's outstanding account balances upon receiving affirmative written consent from students to do so reported was $1,617,374 and the support provided totaled $1,581,150. Cause: The University noted that there were various files used for compiling the annual report information and could not locate the file that agreed to the amounts reported. The University also noted that students requested to change to receive the grant funds via check or to change to have the funds applied to their account and these changes also led to changes in the files used to support reporting. Effect: The University?s annual report contained some information that was not accurate. Questioned costs: Not applicable Context: Not applicable. Recommendation: The University should ensure it keeps up to date on the Department?s HEERF guidance and ensure that reporting is done accurately and timely. Management?s Response: The University will carefully reconcile all data and provide a corrected report as part of the final reporting period this spring. Correction Action: The Office of Student Accounts and the Office of Financial Services are provided a complete list of students who received aid during the calendar year. Both offices are completing a full reconciliation to ensure the information reported will be complete and accurate for the final report in Spring 23.
View Audit 38874
Mount Saint Mary's University
CA
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
November 17, 2022 To: Chair of the Audit Committee From: Debra Martin, Vice President for Finance and Administration RE: Response to Baker Tilly Audit Communication ? Uniform Guidance Audit Findings Finding 2022-004: Nursing Student Loans Program: Nursing Student Loans (NSL) Assistance Listi...
November 17, 2022 To: Chair of the Audit Committee From: Debra Martin, Vice President for Finance and Administration RE: Response to Baker Tilly Audit Communication ? Uniform Guidance Audit Findings Finding 2022-004: Nursing Student Loans Program: Nursing Student Loans (NSL) Assistance Listing Number (ALN): 93.364 Federal Agency: U.S. Department of Education Federal Award Identification Number: Unknown Federal Award Year: June 30, 2022 Criteria: U.S. Department of Education regulations require for a NSL loan, repayment must begin nine months after the student ceases to be a full-time or half-time student, except as required in 42 CFR 57.310(a). For NSL loans after November 13, 1998, the 10 ?year repayment period may be extended for ten years for any student borrower who, during the repayment period failed to make consecutive payments and who, during the last 12 months of the repayment period, has made at least 12 consecutive payments. Institutions must exercise due care and diligence in the collection of loans. Many institutions engage third-party servicers for billing, collection, and processing deferment and cancellation requests, although these institutions remain responsible for compliance. Institutions are required to timely convert loans to repayment, establish repayment plans, process cancellation requests, and service loans as required. Condition: Seven of seven students who were tested had errors. The University had difficulty providing a listing of students who entered repayment on their NSL during fiscal year 2022. ? For one student, selected from an initial listing that ended up not being correct, the system screen showed the student separated from the University on May 8, 2020, however, the student was not noted as graduated for reporting to the NSLDS or provided with exit counseling to establish the repayment plan. ? Two students were noted as missing from the final listing provided and the servicer screen showed their status as `in school?, however they should have been indicated as `in repayment?. For one of these students, the exit counseling was provided but the student did not complete/sign it and the University did not follow-up to ensure it was completed or the repayment plan established. ? For three students that had separated from the University, the dates differed between system screens and servicer screens and exit counseling. One of these students was provided exit counseling but the student did not complete/sign it and the University did not follow-up to ensure it was completed or the repayment plan established. ? For one additional student, the exit counseling was provided but the student did not complete/sign it and the University did not follow-up to ensure it was completed or the repayment plan established. The sample was not a statistically valid sample as the auditors ended up testing the entire population. Cause: The University?s processes are not ensuring that information for NSL students is correct in the University or servicer systems, or that exit counseling is being performed or repayment plans established. Effect: Students with NSL are not being converted to repayment timely with established payment plans that can result in loans not being repaid. Questioned costs: Not applicable Context: Not applicable. Recommendation: It is recommended that the University review policies and procedures in place to resolve issues in a timely manner to facilitate compliance with NSL regulations. Management?s Response: The University agrees with the recommendation and will review system, reporting functionalities and business processes contributing to these errors and implement corrective measures. Correction Action: The University will dedicate a Student Accounts staff to manage the loan program by providing addition policy training on processes and technology training with the third party loan processor. Student Account Staff will perform timely reconciliations on all Federal nursing loan programs with the external loan servicer to ensure the student?s status is accurate. We will be exploring the possibility of reporting directly to the NLDS.
View Audit 38874
Mount Saint Mary's University
CA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
November 17, 2022 To: Chair of the Audit Committee From: Debra Martin, Vice President for Finance and Administration RE: Response to Baker Tilly Audit Communication ? Uniform Guidance Audit Findings Finding 2022-003: Enrollment Reporting Program: Federal Direct Loan Program Assistance Listin...
November 17, 2022 To: Chair of the Audit Committee From: Debra Martin, Vice President for Finance and Administration RE: Response to Baker Tilly Audit Communication ? Uniform Guidance Audit Findings Finding 2022-003: Enrollment Reporting Program: Federal Direct Loan Program Assistance Listing Number (ALN): 84.268 Federal Agency: U.S. Department of Education Federal Award Identification Number: P268K221157 Federal Award Year: June 30, 2022 Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary, institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition: Five of the twenty-five students who were tested had incorrect statuses, status dates or program information reported to NSLDS. One student was reported correctly as graduated on the campus level reporting but was not reported as graduated on the program level. Two other students that graduated were not reported as graduated on campus or program level reporting. Two students were reported with the status effective date on both the campus and program level reporting that did not agree to the University?s system support, subsequently for one student the registrar changed the system date noting it had not been updated in error. The sample was not a statistically valid sample. Cause: The University?s processes did not ensure accurate reporting to NSLDS. Effect: The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by institutions. If an institution does not review, update, and verify student enrollment statuses, effective dates of the enrollment status, and the anticipated completion dates, then the Title IV student loan records will be inaccurate. Questioned costs: Not applicable Context: Not applicable. Recommendation: It is recommended that the University review policies and procedures in place to resolve reporting issues in a timely manner to facilitate compliance with Title IV regulations. Management?s Response: The University agrees with the recommendation and will review system and business processes contributing to these errors and implement corrective measures. Correction Action: MSMU will add an additional enrollment and degree report to our current schedule of one per month. This will allow for more frequent enrollment reporting that will correct this type of enrollment reporting error going forward. In addition, Registrar?s Office will update procedures to verify status start dates for any enrollment changes to specifically match the student?s enrollment in the student information system. MSMU will continue to explore the possibility of reporting directly to the NSLD rather than having to abide by the Clearing House policies. In the meantime, when graduating a student Registrar staff will check to see if the student is currently enrolled at MSMU, and if they are not, the staff member will go to the Clearing House and manually mark that program as graduated with a G. The Registrar?s Office will have multiple staff members verify the degree data uploaded to the Clearing House.
View Audit 38874
Finding 41612 (2022-001)
Significant Deficiency 2022
Mount Saint Mary's University
CA
Questioned Costs Student Financial Aid Eligibility
November 17, 2022 To: Chair of the Audit Committee From: Debra Martin, Vice President for Finance and Administration RE: Response to Baker Tilly Audit Communication ? Uniform Guidance Audit Findings Finding 2022-001: Significant Deficiency - Return of Title IV Fund Calculations Program: Stude...
November 17, 2022 To: Chair of the Audit Committee From: Debra Martin, Vice President for Finance and Administration RE: Response to Baker Tilly Audit Communication ? Uniform Guidance Audit Findings Finding 2022-001: Significant Deficiency - Return of Title IV Fund Calculations Program: Student Financial Assistance Cluster Assistance Listing Number (ALN): Various Federal Agency: U.S. Department of Education Federal Award Identification Number: Various Federal Award Year: June 30, 2022 Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition: Two students of five students tested had incorrect/missing calculations. One student was disqualified during the term after the first 8 week session in the Associate Degree of Nursing and could not continue into the second 8 week session. The University did not note the disqualification and withdrawal timely and did not perform an R2T4 calculation as required and the $2,473.53 of direct loans calculated by the auditor was not returned. One student's number of days attended (numerator) was calculated incorrectly at 25 days but should have been 26 days and therefore $59.53 too much Pell was returned. The auditors noted that a total of four students withdrew from the Associate Degree of Nursing program from the population file provided, and two students were not selected by the auditors. The University reviewed these students and noted one student completed more than 60.01% although the auditors learned that the student was disqualified at the end of the first 8 week session and therefore should have had an R2T4 calculation and return, and one student the R2T4 calculation was performed, however the auditor noted the number of days attended (numerator) was calculated incorrectly at 51 days but should have been 52 days and included a negative amount of Pell grant that ?could have been disbursed?. The University noted that an estimated term end date of May 7, 2022 was input in the system and was not updated to the actual term end date of May 6, 2022. As this could impact all students who withdrew during the Spring 2022 term, the auditors noted 21 students in the population file provided who withdrew during spring 2022, and four of those students were noted as withdrawing before 60% and were not tested by the auditors. The University reviewed these students and noted two additional students with incorrect denominators used in their calculations, the auditor reviewed only the denominators for these students and agrees. The sample was not a statistically valid sample. Cause: The University?s controls surrounding completing timely and accurate refund calculations did not operate as designed and resulted in exceptions. Effect: The calculations of funds to be returned to the Department of Education did not occur or were incorrect. Questioned costs: Questioned costs of $2,301.70 (ALN No. 84.268), and $59.53 (ALN No. 84.063) were noted during testing. Context: Exceptions were noted for 2 of the 5 students selected for testing. There were a total of 33 students who withdrew during fiscal year 2022 that received Title IV aid. Recommendation: It is recommended that University personnel review the calculations generated by the University's software system to ensure they are timely and accurate. It is also recommended that the control structure be reviewed to ensure all student who withdraw during a term are identified in a timely manner. Management?s Response: The University will review withdrawal controls and procedures so that students who withdraw are identified and correctly processed in a timely manner. The University will also engage our software system Consultant to examine system settings to ensure accurate and timely Return of Title IV calculations occur. Further, management reviewed and performed the same recalculations for the remaining 28 students in the population. Of those, 24 had no findings or errors and the remaining only had a small amount of excess available Pell funding or loan eligibility. The Pell amounts were awarded and students with loan availability were notified and asked to respond if they wished to borrow the additional funds. All amounts were not material. Correction Action: The Registrar?s Office will provide the Financial Aid Office with final academic calendars in advance to ensure that proper start and end dates of academic periods are correct in the Financial Aid System. Multiple employees (as opposed to a single person) in the Financial Aid office will be tasked with confirming the accuracy of the calendar set-up in advance of the start of each semester. We have also reminded the Nursing department of timely communication of student disqualifications to the Registrar?s office to assist in recognizing students who may fall into this category. In addition to these steps, the University is exploring systematic changes in colleague that will split the ADN and ABSN programs into two separate 8 week sessions with separate start/end dates, as opposed to one 16 week semester that has two sessions within. An RT24 output report will now be automatically generated and reviewed by the Director of Financial Aid every two weeks. Furthermore, the University will apply the same refund calculation policy to ADN students who are academically disqualified, as we do all other student populations. This will ensure accuracy when determining the number days attended and earned amounts of federal aid when processing R2T4 calculations. The University will dedicate additional resources, staff and technology, to manage withdrawal notifications and to process then in a timely manner.
View Audit 38874 Questioned Costs: $1
Finding 41608 (2022-003)
Significant Deficiency 2022
Adelante Development Center, Inc.
NM
Reporting
Planned Corrective Action: Due to miscommunication, the reporting was not timely submitted for the Senior Meals program. Staff will be retrained to submit required federal reporting by the contractual due date. If there are extenuating circumstances that prevent this, we will obtain approval prio...
Planned Corrective Action: Due to miscommunication, the reporting was not timely submitted for the Senior Meals program. Staff will be retrained to submit required federal reporting by the contractual due date. If there are extenuating circumstances that prevent this, we will obtain approval prior to any deviations. Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Maria Otero
View Audit 38861
Finding 41607 (2022-002)
Significant Deficiency 2022
Adelante Development Center, Inc.
NM
Questioned Costs Allowable Costs / Cost Principles Cash Management
Planned Corrective Action: Mileage reimbursement was allocated according to a predetermined cost driver. In the future, mileage will be expensed to the exact Federal award of usage based on mileage logs. Staff will be trained in this procedure. Anticipated Completion Date: December 31, 2022 ...
Planned Corrective Action: Mileage reimbursement was allocated according to a predetermined cost driver. In the future, mileage will be expensed to the exact Federal award of usage based on mileage logs. Staff will be trained in this procedure. Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Maria Otero
View Audit 38861 Questioned Costs: $1
Finding 41606 (2022-001)
Significant Deficiency 2022
Adelante Development Center, Inc.
NM
Questioned Costs Allowable Costs / Cost Principles Cash Management
Planned Corrective Action: In accordance with GAAP, we accrue PTO earned in our financial statements. Some cost reimbursement Federal awards don?t allow accrued PTO reimbursement. Staff will be trained on how to identify the contracts and not include accrued PTO in program expenses. Instead, the...
Planned Corrective Action: In accordance with GAAP, we accrue PTO earned in our financial statements. Some cost reimbursement Federal awards don?t allow accrued PTO reimbursement. Staff will be trained on how to identify the contracts and not include accrued PTO in program expenses. Instead, the accrued PTO will be included in a non-reimbursable federal award cost pool that will be charged to the federal program as the PTO is used. Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Maria Otero
View Audit 38861 Questioned Costs: $1
Finding 41597 (2022-003)
Significant Deficiency 2022
Lawrence Union Free School District
NY
Equipment & Real Property Management § 200.313
2022-003. Equipment and Real Property Management United States Department of Education, passed through New York State Department of Education Education Stabilization Fund COVID-19: Governor?s Emergency Education relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Reli...
2022-003. Equipment and Real Property Management United States Department of Education, passed through New York State Department of Education Education Stabilization Fund COVID-19: Governor?s Emergency Education relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund ALN: 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief ? Homeless Children and Youth ALN: 84.425W Condition: The District did not include equipment purchased using Federal grant funds in its current year additions in the District?s capital assets inventory. Planned Corrective Action: Management agrees with the finding and will ensure that the equipment purchased with federal funds is captured, reconciled, and included in the District?s capital assets inventory records. Responsible Contact Person: Jeremy Feder Assistant Superintendent for Business and Operations Lawrence Union Free School District 2 Reilly Road Cedarhurst, NY 11516 Anticipated Completion Date: June 30, 2023.
View Audit 38733
Finding 41589 (2022-002)
Significant Deficiency 2022
Lawrence Union Free School District
NY
Allowable Costs / Cost Principles § 200.400
2022-002. Allowable Costs/Cost Principles United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010 Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Preschool Grants...
2022-002. Allowable Costs/Cost Principles United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010 Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Preschool Grants ALN: 84.173A Condition: Based on our sample testing of the expenditures charged to the Special Education Cluster and the Title I Grants to Local Educational Agencies, we noted that some expenditures did not show evidence of a grant administrator?s review and approval. Planned Corrective Action: Management agrees with the finding. The District?s Assistant Superintendent for Business has begun implementing procedures to ensure all expenditures charged to federal programs show evidence of review and approval of an appropriate grant administrator responsible for the oversight of these grants. Responsible Contact Person: Jeremy Feder Assistant Superintendent for Business and Operations Lawrence Union Free School District 2 Reilly Road Cedarhurst, NY 11516 Anticipated Completion Date: June 30, 2023.
View Audit 38733
Finding 41583 (2022-001)
Significant Deficiency 2022
Lawrence Union Free School District
NY
School Nutrition Programs Procurement, Suspension & Debarment Cash Management § 200.303
2022-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010 Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Preschool Grants ALN: 84.173A Educat...
2022-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010 Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Preschool Grants ALN: 84.173A Education Stabilization Fund COVID-19: Governor?s Emergency Education relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund ALN: 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief - Homeless Children and Youth ALN: 84.425W United States Department of Agriculture, passed through New York State Department of Education Child Nutrition Cluster COVID-19: School Breakfast Program (SSO) ALN: 10.553 National School Lunch Program ALN: 10.555 COVID-19: National School Lunch Program ALN: 10.555 COVID-19: Summer Food Service Program for Children ALN: 10.559 Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District?s Assistant Superintendent for Business and Operations will work on updating all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure that District policies are in compliance with these guidelines. Responsible Contact Person: Jeremy Feder Assistant Superintendent for Business and Operations Lawrence Union Free School District 2 Reilly Road Cedarhurst, NY 11516 Anticipated completion date: June 30, 2023.
View Audit 38733
Nlh6
NM
HUD Housing Programs Reporting Special Tests & Provisions
September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 6 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 A...
September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 6 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 Albuquerque, NM 87113 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDITS FINDING 2022-001 - Special Tests and Provisions - Reserve for Replacement Criteria: Total cash of $3,552 was required to be deposited into the Reserve for Replacement account by June 30, 2022 Statement of Condition: As of June 30, 2022, the Reserve for Replacement only had $1,480 deposited during the year. Cause: Management did not meet the annual funding requirement for the Reserve for Replacement account. Effect or Potential Effect: The project was not in compliance with the Capital Advance and current HUD regulations, the project?s Reserve for Replacement was under-funded for the current year by $2,072. Auditor Non-Compliance Code: B Questioned Cost: $2,072 Reporting Views of Responsible Officials: Management agrees with the Reserve for Replacement calculations and is aware of the current deposit required to the Reserve for Replacement. 1816 E. Mojave Street ? Farmington, NM 87401 ? 505-325-6515 Auditor?s Summary of Auditee?s Comments on the Findings and Recommendations: Management has not transferred the full obligation of $2,072 to the Reserve for Replacement account as of September 23, 2022 due to insufficient funds. This finding is therefore, unresolved. Action Plan: Management did transfer $1,776 into the Reserve for Replacement account on 9/20/2022. The rest of the funds will be transferred as soon as cash flow allows.
View Audit 33606
Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust
CA
Student Financial Aid Eligibility
2022-001 - Non-compliance Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding): NTMA has recently adopted a new student financial management system that will a...
2022-001 - Non-compliance Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding): NTMA has recently adopted a new student financial management system that will assist in determining correct calculated awards and is a State of the art financial aid packing system. We are retiring Transcripts, a very antiquated system that was not set up to provide the error free outcomes required. Jenzabar Financial Aid, our new SMS, enacts group processing and direct data imports from the DoE, manages funds to and from the COD system. Flexibility to award using federal and institutional methodologies, automates COA calculations etc.. Jenzabar is a Financial Aid System built by financial aid people. It was set up in manner that is meant to be more compliant and more robust streamline process. It has automated the entire financial aid process. In addition, we are also considering the use of a servicer and requiring financial aid staff to take an additional continuing education and they will be attending virtual workshops that the DoE offers each year.
View Audit 51547
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