Corrective Action Plans

Finding 412043 (2022-003)

Significant Deficiency 2022

CA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022 ? 003: Student Financial Aid Cluster: Enrollment Reporting ? VariousRecommendation: Evaluate the current processes and possible backup controls to ensure errors arecaught in a timely manner.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action ta...

2022 ? 003: Student Financial Aid Cluster: Enrollment Reporting ? VariousRecommendation: Evaluate the current processes and possible backup controls to ensure errors arecaught in a timely manner.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: El Camino College will review the Enrollment VerificationProcess to ensure it is capturing all student enrollments and reporting them properly to NationalStudent Clearinghouse. The Departments involved Information Technology, Admissions & Recordsand Financial Aid will review how the data is collected from the college?s student information system(Ellucian Colleague) and the submissions to the National Student Clearinghouse and The NationalStudent Loan Data System to ensure the records are correct and submitted in a timely fashion.Name(s) of the contact person(s) responsible for corrective action: Lillian Justice, RegistrarPlanned completion date for corrective action plan: Immediate review of the data collection processwith the Information Technology Department and Financial Aid to ensure it is capturing all currentlyenrolled students. This will be an ongoing review beginning February 2023 to ensure we are capturingthe correct data.

View Audit 312129

Finding 412042 (2022-002)

Significant Deficiency 2022

El Camino Community College District

CA

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

2022 ? 002: Student Financial Aid Cluster - Return to Title V Exit Counseling ? Program NumberVariousRecommendation: We recommend that the Colleges improve the existing procedures and controls toensure compliance with the aforementioned criteria. We also recommend an additional level of reviewis add...

2022 ? 002: Student Financial Aid Cluster - Return to Title V Exit Counseling ? Program NumberVariousRecommendation: We recommend that the Colleges improve the existing procedures and controls toensure compliance with the aforementioned criteria. We also recommend an additional level of reviewis added in the process to ensure completed Return to Title IV calculations are properly completed.Action taken in response to finding: The Financial Aid office is implementing the following steps toensure all R2T4 rules are met.Process: Create new report to monitor return of unearned aid to ED within 45 days of determination.Training: Staff involved with R2T4 processing will be provided time to undergo annual training by ED orNASFAA to ensure understanding of rules and regulations. Trainings by ED and NASFAA includepractice case studies to ensure correct application of R2T4 regulations.Quality Assurance: Two additional staff members have been assigned to help with R2T4 processing.One member to assist with the review of R2T4 calculations with the second staff member to help withthe return of aid on the accounting side. Also added to our R2T4 procedures, is management review ofR2T4 calculations per term.Name(s) of the contact person(s) responsible for corrective action: Chau Dao - Director ofFinancial AidPlanned completion date for corrective action plan: December 2023.

View Audit 312129

Finding 412041 (2022-002)

Material Weakness 2022

City of Scottsburg

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-002Contact Person Responsible for Corrective Action: Janetta C HardyContact Phone Number: 812-752-4343 X222Views of Responsible Official:I concur with the finding.Description of Corrective Action Plan:In April of 2022 the City of Scottsburg?s annual reporting of COVID 19 ? State and Loc...

FINDING 2022-002Contact Person Responsible for Corrective Action: Janetta C HardyContact Phone Number: 812-752-4343 X222Views of Responsible Official:I concur with the finding.Description of Corrective Action Plan:In April of 2022 the City of Scottsburg?s annual reporting of COVID 19 ? State and Local Fiscal RecoveryFunds for 2021 provided the Common Council?s allocated expenditures for the reporting period instead ofactual expenditures for the reporting period. This error was corrected in the 2023 reporting for April 1,2022 ? Mar 31, 2023 expenditures. However the cumulative obligations and the current periodobligations were again reported as the total grant award. This will be corrected in the April 2024reporting.In regards to this finding, as clerk treasurer I reviewed the report created by Tish Richey and submittedwith inaccurate numbers. I qualify this under human error, commonly known as a mistake. In the future, Iwill do my best to not make a mistake in reporting and retain the initialed documentation for what issubmitted. Lastly, this was the first year for federal reporting of these funds and the instructions wereambiguous at best.Anticipated Completion Date: April 2024

View Audit 312128

Finding 412039 (2022-001)

Material Weakness 2022

City of Scottsburg

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2022-001Contact Person Responsible for Corrective Action: Mayor Terry AmickContact Phone Number: 812-752-3169Views of Responsible Official: I concur with the findings.Description of Corrective Action Plan: The City plans to review existing policies and procedures andmake any needed changes t...

FINDING 2022-001Contact Person Responsible for Corrective Action: Mayor Terry AmickContact Phone Number: 812-752-3169Views of Responsible Official: I concur with the findings.Description of Corrective Action Plan: The City plans to review existing policies and procedures andmake any needed changes to endure that they are in compliance with the federal compliancerequirements for procurement as well as suspension and debarment. Furthermore, controls will beestablished to ensure that the City?s policies related to compliance with the federal compliancerequirements for procurement as well as suspension and debarment are followed.Anticipated Completion Date: December 31, 2023

View Audit 312128

Finding 412032 (2022-001)

Significant Deficiency 2022

University Prep Public Charter Schools

NY

Allowable Costs / Cost Principles Cash Management Eligibility

The school has implemented an electronic timecard system for tutors that will automatically generate timesheets and eliminate or significantly reduce the possibility for human error. All tutors for the school are required to use this computer-based clock in/out system for all shifts.

View Audit 312127

Finding 411732 (2022-009)

Material Weakness 2022

Ohio Institute of Allied Health, Inc.

IL

Subrecipient Monitoring

Finding 2022-09 Heightened Cash Monitoring - see corrective action plan submitted with the audit report.

View Audit 312103

Finding 411729 (2022-007)

Material Weakness 2022

Ohio Institute of Allied Health, Inc.

IL

Student Financial Aid

Finding 2022-07 Return to Titel IV - Post withdrawal disbursement - Pell Grant - see corrective action plan submitted with the audit report.

View Audit 312103

Finding 411728 (2022-003)

Material Weakness 2022

Ohio Institute of Allied Health, Inc.

IL

Finding 2022-03 Pell Awards incorrectly calculated - see corrective action plan submitted with the audit report.

View Audit 312103

Finding 411727 (2022-008)

Material Weakness 2022

Ohio Institute of Allied Health, Inc.

IL

Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2022-08 Return to Titel IV - Post withdrawal disbursement- Direct Loans - see corrective action plan submitted with the audit report.

View Audit 312103

Finding 411726 (2022-005)

Material Weakness 2022

Ohio Institute of Allied Health, Inc.

IL

Student Financial Aid

Finding 2022-05 Return to Titel IV - refunds made late - see corrective action plan submitted with the audit report.

View Audit 312103

Finding 411725 (2022-004)

Material Weakness 2022

Ohio Institute of Allied Health, Inc.

IL

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Finding 2022-04 Late Notification to NSLDS - see corrective action plan submitted with the audit report.

View Audit 312103

Finding 411724 (2022-002)

Material Weakness 2022

Ohio Institute of Allied Health, Inc.

IL

Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2022-02 Direct Loan exit counseling - see corrective action plan submitted with the audit report.

View Audit 312103

Finding 411723 (2022-001)

Material Weakness 2022

Ohio Institute of Allied Health, Inc.

IL

Student Financial Aid

Finding 2022-01 Late Notification to NSLDS - see corrective action plan submitted with the audit report.

View Audit 312103

Finding 411722 (2022-004)

Material Weakness 2022

City of New Castle

IN

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

FINDING 2022-004Contact Person Responsible for Corrective Action: Brenda Grider, Clerk TreasurerContact Phone Number: 765-521-6803Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:An internal control for the segregation of duties has been implemented rel...

FINDING 2022-004Contact Person Responsible for Corrective Action: Brenda Grider, Clerk TreasurerContact Phone Number: 765-521-6803Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:An internal control for the segregation of duties has been implemented related to grant reporting.Finance and Council who oversees the ARP funds receives a spreadsheet of all the expenditures andearmarks with balances that match and fund at the end of the month.Anticipated Completion Date: Immediately

View Audit 312102

Finding 411720 (2022-003)

Material Weakness 2022

City of New Castle

IN

Procurement, Suspension & Debarment § 200.303 § 200.318

Contact Person Responsible for Corrective Action: Brenda Grider, Clerk TreasurerContact Phone Number: 765-521-6803Views of Responsible Official: We Concur with this findingDescription of Corrective Action Plan:Internal controls have been put into place and the segregation of duties has been implemen...

Contact Person Responsible for Corrective Action: Brenda Grider, Clerk TreasurerContact Phone Number: 765-521-6803Views of Responsible Official: We Concur with this findingDescription of Corrective Action Plan:Internal controls have been put into place and the segregation of duties has been implemented.A policy has been approved on moving forward for the procurement, suspension and disbarment.Anticipated Completion Date: Immediately

View Audit 312102

Finding 411715 (2022-001)

Significant Deficiency 2022

Camden-Frontier School

MI

Significant Deficiency Internal Control / Segregation of Duties § 200.219

Finding Number: 2022-001 Type: Significant deficiency in internal control Condition per Auditor: The District ended the fiscal year with fund equity in excess of 3 months' average expenditure in the Food Service Fund Planned Corrective Action: The District will review its policies and ...

Finding Number: 2022-001 Type: Significant deficiency in internal control Condition per Auditor: The District ended the fiscal year with fund equity in excess of 3 months' average expenditure in the Food Service Fund Planned Corrective Action: The District will review its policies and procedures and implement a process to periodically review the fund equity of the food service program and make spending adjustments as needed. Anticipated Completion Date: Immediate Responsible Contact Person: Superintendent and LEA Business Manager

View Audit 312101

Finding 411339 (2022-008)

Significant Deficiency 2022

Municipality of Yauco

PR

Reporting

Finding Reference 2022-008Federal Agency: All Major Programs and ClusterFederal Program Title andALN:Compliance Requirement: Single Audit ActType of finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC)View of Responsible Official and Planned Corrective Action Plan...

Finding Reference 2022-008Federal Agency: All Major Programs and ClusterFederal Program Title andALN:Compliance Requirement: Single Audit ActType of finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC)View of Responsible Official and Planned Corrective Action PlanThe Finance and Budget Department will take the necessaries measurements to achieve that the single audit report of the fiscal year 2022-2023 be submitted to the Federal Audit Clearinghouse in a timely manner.Implementation Date March 31, 2024Responsible Person Mr. Efren Ruberte, Finance and Budget Director

View Audit 312062

Finding 411337 (2022-007)

Material Weakness 2022

Municipality of Yauco

PR

Finding Reference 2022-007Federal Agency: U.S. Department of Housing and Urban DevelopmentFederal Program Title andALN: Section 8 Housing Choice Vouchers (ALN. 14.871) Compliance Requirement: Special Test ? Rolling Forward Equity BalancesType of finding: Material Weakness in Internal Control (MW), I...

Finding Reference 2022-007Federal Agency: U.S. Department of Housing and Urban DevelopmentFederal Program Title andALN: Section 8 Housing Choice Vouchers (ALN. 14.871) Compliance Requirement: Special Test ? Rolling Forward Equity BalancesType of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC)View of Responsible Official and Planned Corrective Action PlanImplementation Date During the 2023-2024 fiscal year.As part of our corrective action plan, the Program?s supervisor will strengthen her monitoring procedures. Also, the tenant?s files will be reviewed in accordance with the recommendation received.Responsible Person Mrs. Mariela Caraballo, Federal Department Coordinator

View Audit 312062

Finding 411335 (2022-002)

None 2022

Humboldt County School District

NV

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.308 § 200.309

AUDIT FINDING REFERENCE: 2022-002FINDING SUMMARY:The District?s expenditures charged to grant award number 21-340-07000 occurred prior to the date of the sub-grantaward provided by the State of Nevada Department of Education.RESPONSIBLE PERSON:Dr. David Jensen, SuperintendentPLANNED CORRECTIVE ACTIO...

AUDIT FINDING REFERENCE: 2022-002FINDING SUMMARY:The District?s expenditures charged to grant award number 21-340-07000 occurred prior to the date of the sub-grantaward provided by the State of Nevada Department of Education.RESPONSIBLE PERSON:Dr. David Jensen, SuperintendentPLANNED CORRECTIVE ACTION:This finding was in relation to a pass-through grant of Supplemental Corona Virus Relief Funding provided to theDistrict in lieu of an error found in the PCFP funding formula for the bi-ennium. While the District?s expenditures forthe program are consistent with the March 1, 2020 through December 31, 2021 Period of Performance for thisfederal funding, the Period of Performance on the sub-grant Award was listed as December 10 through December 31,2021. Prior to acceptance, the District informed the pass-through entity that the funds would be used to reimbursecosts incurred during July through October, 2021, and the pass-through entity personnel verbally assured Districtmanagement that this would be acceptable. However, the pass-through entity did not amend the sub-grant awardperiod of performance, resulting in non-compliance with the sub-grant award.Humboldt County School District agrees with the audit finding that this was an isolated instance resulting from aunique situation that arose and was out of the District?s control, and is not the result of a systematic problem.However, the District will follow the recommendation and make every effort to obtain written documentation of anypromised revisions to sub-grant awards prior to expending funds from the pass-through entity in the future.ANTICIPATED COMPLETION DATE:January 31, 2023

View Audit 312061

Finding 411325 (2022-001)

Significant Deficiency 2022

Humboldt County School District

NV

Allowable Costs / Cost Principles

AUDIT FINDING REFERENCE: 2022-001FINDING SUMMARY:The district did not maintain evidence of internal control procedures related to ensuring that time actually spent onLocal Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals who startedwork on the project ...

AUDIT FINDING REFERENCE: 2022-001FINDING SUMMARY:The district did not maintain evidence of internal control procedures related to ensuring that time actually spent onLocal Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals who startedwork on the project during the school year, which could result in unallowable costs being charged to the grant.RESPONSIBLE PERSON:Dr. David Jensen, SuperintendentPLANNED CORRECTIVE ACTION:Humboldt County School District will assure that safe guards are in place to ensure that internal control proceduresare followed. In order to ensure full compliance with statutory requirements regarding compliance with federal grants,Humboldt County School District will implement the following procedure:The District Office staff member responsible for collecting federal timesheets will conduct reviews of employees whoare working in federal programs at least quarterly to ensure federal timesheets are collected from employees whobegin working in a federal program at any time of the year. In addition, the Chief Financial Officer will conduct anenhanced monitoring of federal timesheets collected compared to a list of all employees paid with federal funds.ANTICIPATED COMPLETION DATE:January 31, 2023

View Audit 312061

Finding 411172 (2022-004)

Significant Deficiency 2022

City of Redfield

SD

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Finding Summary: Insurance expense for the Hospital was claimed for all of 2021 under r...

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Finding Summary: Insurance expense for the Hospital was claimed for all of 2021 under reporting Period 1 and was also claimed under reporting Period 4 resulting in duplicate expenses claimed in Period 4. Expenses included within the special report submitted to the Department of Health and Human Services for Period 4 TIN#466000400 relating to the duplicate insurance expenses of $26,616.Responsible Individuals: Karen Sjurseth, Chief Executive OfficerCorrective Action Plan: We will update policy to review expenditures claimed in previous portal reporting to avoid duplicate expense reporting in future periods. However, we don't anticipate any future reports to be required as no additional funding has been received.Anticipated Completion Date: September 30, 2023

View Audit 312032

Finding 411171 (2022-003)

Material Weakness 2022

City of Redfield

SD

Reporting Material Weakness

Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Finding Summary: The Hospital does not have an internal control system designed to prep...

Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Finding Summary: The Hospital does not have an internal control system designed to prepare the schedule of expenditures of federal awards (schedule) and accompanying notes to the schedule. We requested out auditors assist with the preparation of the schedule.Responsible Individuals: Karen Sjurseth, Chief Executive OfficerCorrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule and accompanying notes to the schedule. We requested that our auditors, Eide Bailly LLP, prepared the schedule and the accompanying notes to the schedule as a part of their annual audit. We have designated a member of management to review the drafted schedule and accompanying notes.Anticipated Completion Date: Ongoing

View Audit 312032

Finding 411168 (2022-001)

Significant Deficiency 2022

Northwest Michigan Health Services, Inc.

MI

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Federal Audit ClearinghouseNorthwest Michigan Health Services respectfully submits the following corrective action plan for the year ended March 31, 2022.Name and address of independent public accounting firm:Quast, Janke & Company1010 N Johnson StBay City, MI 48708Audit Period: March 31, 2022Conta...

Federal Audit ClearinghouseNorthwest Michigan Health Services respectfully submits the following corrective action plan for the year ended March 31, 2022.Name and address of independent public accounting firm:Quast, Janke & Company1010 N Johnson StBay City, MI 48708Audit Period: March 31, 2022Contact person responsible for Corrective ActionHeidi Britton, Chief Executive OfficerThe findings from the March 31, 2022 schedule of findings and questions costs are detailed in the schedule above. The findings are numbered consistently with the numbers assigned in the schedule.FINANCIAL STATEMENT AUDIT FINDINGSNone.MAJOR FEDERAL AWARDS FINDINGS2022-001 Federal Program - Federal Program CFDA # 93.224 and 93.527 Health Center ClusterRecommendation ? Auditors recommend additional training for staff on sliding fee policies and procedures and management to monitor and verify that processes are being performed as prescribed.Action Taken ? We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and monthly review and testing of compliance with Center sliding fee discount policy will be done.

View Audit 312031

Finding 411154 (2022-002)

Significant Deficiency 2022

Nemo Workforce Development Board

MO

Allowable Costs / Cost Principles Reporting

2022-002 Allowable Costs/Cost PrinciplesRecommendation: We recommend the Organization enhance internal controls over grant coding and identification within the general ledger system to more easily and accurately reconcile required grant financial reports to the general ledger system.Corrective Actio...

2022-002 Allowable Costs/Cost PrinciplesRecommendation: We recommend the Organization enhance internal controls over grant coding and identification within the general ledger system to more easily and accurately reconcile required grant financial reports to the general ledger system.Corrective Action Taken: As of July 1, 2022, North Central Missouri College was selected as the Grant Recipient/Fiscal Agent for the Northeast Workforce Development Board?s grant funds. Internal controls are in place to ensure federal grants are properly identified between WIOA and non-WIOA expenditures within the general ledger.Anticipated Completion Date: July 1, 2022.

View Audit 312030

Finding 411153 (2022-001)

Material Weakness 2022

Nemo Workforce Development Board

MO

Subrecipient Monitoring § 200.331

2022-001 Subrecipient MonitoringRecommendation: We recommend the Organization review policies and procedures for subrecipient monitoring. Further, the Organization should ensure that all documentation and support for the monitoring of activities for subawards in regards to authorized purpose, terms ...

2022-001 Subrecipient MonitoringRecommendation: We recommend the Organization review policies and procedures for subrecipient monitoring. Further, the Organization should ensure that all documentation and support for the monitoring of activities for subawards in regards to authorized purpose, terms and conditions, and performance goals are properly maintained.Corrective Action Taken: As of July 1, 2022, North Central Missouri College was selected as the Grant Recipient/Fiscal Agent for the Northeast Workforce Development Board?s grant funds. Procedures to manage, track, and account for all subrecipient grant awards are in place and will be followed.Anticipated Completion Date: July 1, 2022.

View Audit 312030

Corrective Action Plans

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