Corrective Action Plans

Finding 35993 (2022-004)

Material Weakness 2022

Young Women's Christian Association of Pueblo

CO

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

January 5, 2023 RE: Finding 2022-004: Internal Control over Compliance The following is the Corrective Action Plan (CAP) related to the noted finding. Corrective Action Plan Agency: U.S. Department of Health and Human Services Audit Period: June 2022 Audit Finding number: 2022-004 Audit Finding ...

January 5, 2023 RE: Finding 2022-004: Internal Control over Compliance The following is the Corrective Action Plan (CAP) related to the noted finding. Corrective Action Plan Agency: U.S. Department of Health and Human Services Audit Period: June 2022 Audit Finding number: 2022-004 Audit Finding Title: Internal Control over Compliance Specific Steps to be Taken: The YWCA Pueblo?s financial management policies and procedures for cash disbursements will be followed diligently. Electronic systems will be put into place to ensure that cash disbursements are approved, and all supporting documents are available at time of approval. Anticipated Completion Date: February 2023 Name and title of contact person responsible for Corrective Action Plan: Name: Maureen White Title: Executive Director

View Audit 32656

Finding 35992 (2022-001)

Significant Deficiency 2022

Midland Center for the Arts, Inc.

MI

Procurement, Suspension & Debarment

Corrective Action Plan Information: Finding Number: 2022-001. Finding: Significant Deficiency - Insufficient Pay Rate Support. Significant Deficiency and Noncompliance - Allowable Costs. Corrective Action Taken or To Be Taken: All pay rate changes; including but not limited to changes to position, i...

Corrective Action Plan Information: Finding Number: 2022-001. Finding: Significant Deficiency - Insufficient Pay Rate Support. Significant Deficiency and Noncompliance - Allowable Costs. Corrective Action Taken or To Be Taken: All pay rate changes; including but not limited to changes to position, increases or new hires are to be processed on an approved hard copy Pay Rate Change form that is signed and completed by HR, Approving Supervisor/Manager/Director, and employee. Form is then retained in each individual employee folder by Human Resources in physical and electronic form. Anticipated Completion Date: 02/01/2023. Agency Contact Responsible for Corrective: Action: Midland Center for the Arts, Name: Jo Ann Euashka, Title: Finance Manager, Address: 1801 W. St Andrews Rd., City, State, Zip Code: Midland, MI 48640, Email: euashka@midlandcenter.org, and Phone Number: 989-631-5930 ext. 1604.

View Audit 30504

Finding 35988 (2022-004)

Significant Deficiency 2022

University of Maine System

ME

Matching / Level of Effort / Earmarking Reporting Significant Deficiency § 200.303

Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. University of Maine at Fort Ken...

Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. University of Maine at Fort Kent (UMFK) Condition: Two quarterly student reports tested were missing a required disclosure item. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: UMFK has amended all quarterly reports (9/30/2021, 12/31/2021, and 3/31/2022) to include the missing required disclosure item related to eligible students. Supporting worksheets have been updated to include all relevant disclosure items and reported data is verified using queries from both the financial and student information systems to ensure report accuracy and completeness. A review process has been implemented whereby the Financial Analyst signs off on preparation and the Chief Business Officer performs a final review and approval prior to submission. Name(s) of the contact person(s) responsible for corrective action: Megan Desjardins, Financial Analyst for the University of Maine at Fort Kent Pamela Ashby, Chief Business Officer for the University of Maine at Fort Kent Planned completion date for corrective action plan: Completed March 3, 2023 University of Maine at Farmington (UMF) Condition: One annual report tested where the supporting documentation did not agree to what was included in the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We realized the error during the next quarterly report cycle and corrected our internal data sheets, but the federal reporting portal was not open for corrections. Now that the federal reporting portal has reopened, we are in the process of correcting the 2021 annual report. In response to this finding, we have incorporated a verification of data in the spreadsheets used to prepare the annual report and now require a final review by the Chief Business Officer or his or her designee prior to submission. Name(s) of the contact person(s) responsible for corrective action: Christine Wilson, Vice President for Student Affairs and Enrollment Management at the University of Maine at Farmington Planned completion date for corrective action plan: March 31, 2023 University of Maine at Presque Isle (UMPI) Condition: One quarterly institutional report was not published timely. Two quarterly student reports tested where the supporting documentation did not agree to what was included in the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As a result of a retirement in June 2022, we implemented additional internal controls for the timely compiling and review of required HEERF quarterly reports. The quarterly reports are now compiled by two staff members, and then reviewed and signed off by the Director of Financial Aid and the Controller?s Office the week prior to each deadline for the posting of the report to the institution?s website. As of July 1, 2022, with the updated quarterly report template and requirements from the Department of Education, we implemented a new, standardized process for gathering the appropriate student data for the reports, and new processes for documenting and retaining the data used in the reports. The reports in question were completed prior to this new process and amendments correcting the report information were made on September 6, 2022, and subsequently posted to the institution?s website. Name(s) of the contact person(s) responsible for corrective action: Connie Smith, Director of Financial Aid for the University of Maine at Presque Isle Planned completion date for corrective action plan: Completed September 6, 2022 University of Maine (UM) Condition: Two quarterly student reports tested where the supporting documentation did not agree to what was included in the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of July 1, 2022, with the updated quarterly report template and requirements from the Department of Education, we implemented a new, standardized process for gathering the appropriate student data for the reports, and new processes for documenting and retaining the data used in the reports. The reports in question were completed prior to this new process and amendments correcting the report information were made on January 27, 2023 and subsequently posted to the institution?s website. Name(s) of the contact person(s) responsible for corrective action: Connie Smith, Director of Financial Aid for the University of Maine Planned completion date for corrective action plan: Completed January 27, 2023

View Audit 36516

Finding 35975 (2022-003)

Significant Deficiency 2022

University of Maine System

ME

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and all errors are corrected within the appropriate timeframe as require...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and all errors are corrected within the appropriate timeframe as required by regulations. University of Maine at Fort Kent (UMFK) Condition: During our testing of 40 students, we noted five students at the University of Maine at Fort Kent (UMFK) whose campus enrollment date was not timely reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar responsible for reporting campus enrollment during the year under audit left the position on August 15, 2022. The errors noted during the audit have been discussed with both the Interim Registrar and new Registrar to ensure understanding of and compliance with enrollment reporting requirements. In response to this finding, the new Registrar has worked very closely with the National Student Clearinghouse (NSC) to correct and update the required reporting dates through the next several terms. They have confirmed all dates in their calendar. The Director of Financial Aid now also receives reporting email notifications from the NSC as an internal control process for ensuring that reporting is occurring in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Sara Best, Registrar for the University of Maine at Fort Kent Planned completion date for corrective action plan: Completed September 2022 University of Maine at Farmington (UMF) Condition: During our testing of 40 students, we noted for one student at the University of Maine at Farmington (UMF), the enrollment effective date did not match the enrollment effective date per UMF?s records. In addition, for one student, the program enrollment effective date did not match the program enrollment effective date per UMF?s records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediate corrections to the reported dates were made upon notification of the finding. The Assistant Registrar runs the ?Student Clearinghouse File? report in its student system, MaineStreet, that transmits enrollment information to the National Student Clearinghouse (NSC). This reports both the enrollment effective date and the program enrollment effective date. In December 2021 the NSC implemented a new warning code series (1801 ? 1806) that kicks back any inconsistencies with the two dates as reported. To prevent similar errors in the future, a process has been implemented whereby the Assistant Registrar reviews these warnings and makes required corrections. UMF was previously sending a Degree Verify Report, which is a report run in MaineStreet, to the NSC three times a year for May graduates, August graduates and December graduates. We have changed our reporting timeline for graduates and are now sending the Degree Verify Report monthly to pick up any students who get cleared for graduation late. The Assistant Registrar who is responsible for reporting to the NSC is participating in the regular webinars provided by the NSC, to address reporting issues. Person responsible for corrective action: Lisa Beane, Assistant Registrar for the University of Maine at Farmington Planned completion date for corrective action plan: Completed July 25, 2022 University of Maine at Presque Isle (UMPI) Condition: During our testing of 40 students, we noted for two students at the University of Maine at Presque Isle (UMPI), the program enrollment effective date did not match the program enrollment effective date per the University?s records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar responsible for reporting campus enrollment during the year under audit left the position in July 2022. The errors noted during the audit have been discussed with both the Interim Registrar and new Registrar to ensure understanding of and compliance with reporting requirements. The new Registrar has updated policies and procedures regarding the reporting process and all reporting dates are confirmed in their calendar. The Director of Financial Aid now also receives reporting email notifications from the National Student Clearinghouse (NSC) as an internal control process for ensuring that reporting is occurring in a timely manner. In addition, the student records team at UMPI have received additional guidance and training from the NSC. Name(s) of the contact person(s) responsible for corrective action: Lisa Smith, Registrar for the University of Maine at Presque Isle Planned completion date for corrective action plan: Completed August 2022

View Audit 36516

Finding 35974 (2022-002)

Significant Deficiency 2022

University of Maine System

ME

Student Financial Aid HUD Housing Programs Reporting

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. University of Maine at Presque Isle (UMPI...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. University of Maine at Presque Isle (UMPI) Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the May 2022 retirement of the staff member responsible for this task, we implemented a weekly process to ensure timely reporting to COD, as well as timely resolutions to any issues encountered in sending these files. We also trained additional personnel to send these files and identify/resolve issues in the files and to have a documented internal control process to track the sending, receipt and error resolution process of COD files. Name(s) of the contact person(s) responsible for corrective action: Connie Smith, Director of Financial Aid for the University of Maine at Presque Isle Planned completion date for corrective action plan: July 1, 2022 - We implemented the new weekly process as described above to ensure files are sent and issues are resolved in a timely manner. March 1, 2023 - All staff responsible for this new process have been trained to send and review these files.

View Audit 36516

Finding 35966 (2022-002)

Significant Deficiency 2022

District 50 Schools

IL

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs

Condition: The District did not obtain debarment certification or check the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. ...

Condition: The District did not obtain debarment certification or check the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Plan: Procedures need to be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Anticipated Date of Completion: June 1,2023 Name of Contact Person: Dr. Chad Allaman Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services.

View Audit 35924

Finding 35965 (2022-003)

Material Weakness 2022

Lake Station Community Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-003 Subject: COVID-19 ? Education Stabilization Fund - Reporting Person Responsible for Corrective Action: Tammy Whisenant ? 219-962-1159 Views of Responsible Official: We concur with the finding. I have viewed and acknowledge the discrepancies listed. However, as I am new to my positio...

FINDING 2022-003 Subject: COVID-19 ? Education Stabilization Fund - Reporting Person Responsible for Corrective Action: Tammy Whisenant ? 219-962-1159 Views of Responsible Official: We concur with the finding. I have viewed and acknowledge the discrepancies listed. However, as I am new to my position, I am unable to determine the cause of the discrepancies. Personnel responsible for these areas assumed responsibilities just prior to and/or after this audit period commenced. Description of Corrective Action Plan: The corrective action will include: 1) Assess current assignments and identify opportunities to implement multiple level of review and verification. 2) Continue improved training, education and professional development of personnel responsible for financial transactions and reporting relating to federal programs. 3) Improved use of technology-based financial systems to ensure effectiveness and accuracy of financial transactions and reporting for federal programs. Anticipated Completion Date: An assessment of actions, needs and a plan will be completed by April 30, 2023; with an implementation to occurring by June 30, 2023. ________________________________ Tammy Whisenant, Director of Finance/Treasurer Lake Station Community Schools February 28, 2023

View Audit 34526

Finding 35962 (2022-001)

None 2022

Little Ferry Board of Education

NJ

The Business Administrator will ensure that salary amounts will be identified when using Federal Grant Program funds.

View Audit 34524

Finding 35961 (2022-006)

Significant Deficiency 2022

Family Service Association

CA

Questioned Costs Allowable Costs / Cost Principles § 200.405

Management?s Response: FSA have selected ADP as a third-party payroll services that allows for Human Resource and Payroll to use the same employee information that will be entered by the Human Resource Department and does not had to be replicated by Payroll. This will ensure that all updates in payr...

Management?s Response: FSA have selected ADP as a third-party payroll services that allows for Human Resource and Payroll to use the same employee information that will be entered by the Human Resource Department and does not had to be replicated by Payroll. This will ensure that all updates in payroll to be updated in real time with no documentation delays. FSA went into an agreement with ADP May 2022 to begin implementation development of a system that would meet our needs to prevent this delay between MIP system when the staff updates the NOVA time system after the personnel action form is reviewed and approved.

View Audit 34521 Questioned Costs: $1

Finding 35960 (2022-005)

Significant Deficiency 2022

Family Service Association

CA

Questioned Costs Allowable Costs / Cost Principles § 200.405

Management?s Response: In January 2022, during the processing of FSA payroll, the system had a major error that caused for an emergency payroll processing to take place to meet the Labor and Wages standards, so this payroll was processed not knowing that it was paid based on home allocation rather t...

Management?s Response: In January 2022, during the processing of FSA payroll, the system had a major error that caused for an emergency payroll processing to take place to meet the Labor and Wages standards, so this payroll was processed not knowing that it was paid based on home allocation rather then time sheets allocations. However, the majority of FSA employees were allocated to one department program or grant. Reassigning of location only occur within staffing emergencies within the same program. Due to this occurrence, FSA started to investigated a third-party payroll servicing company that uphold our standard of functional time keeping and allocation and selected ADP. Gross pay information for each employee is extracted from the Payroll Journal and entered into the Labor Distribution. Periodically, time sheet information is entered into the Labor Distribution and percentages developed or functional time which are used to allocate gross pay to each program based on total time worked. The Labor Distribution is used to post the allocated payroll costs to the General Ledger, or billing worksheet, and the related costs then posted to the billing or reporting document.

View Audit 34521 Questioned Costs: $1

Finding 35959 (2022-004)

Significant Deficiency 2022

Family Service Association

CA

Questioned Costs Allowable Costs / Cost Principles § 200.405 § 200.414

Management?s Response: Effective fiscal year 2022-23, the Association will follow section 2 of the CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The costs, for which the benefit can be directly identified, will be charged to the benefi...

Management?s Response: Effective fiscal year 2022-23, the Association will follow section 2 of the CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The costs, for which the benefit can be directly identified, will be charged to the benefiting grant and category. Shared/Joint costs will be charged based on employees? time reported (timesheet and labor distribution), units of services (meals, care management units, number of-participants, hours of service, etc.), square footage, or other method that will result in an equitable allocation of costs. Currently, direct-shared costs for the Child Care and the Senior Services Programs are pooled by program area. The direct-shared cost pool and pooled facilities costs are then allocated to each funder within the respective program. We have immediately implemented a change in procedures to recalculate our Cost Allocation Plan on a quarterly basis, based on using the previous quarter's payroll labor distribution report by program to calculate the FTE for the upcoming quarter cost allocation. However, if a funder disallows a particular expense item, after the determination of their portion, it is applied to Unallowable and paid with unrestricted funds of program or agency.

View Audit 34521 Questioned Costs: $1

Finding 35957 (2022-003)

Significant Deficiency 2022

Southern California University of Health Sciences

CA

Student Financial Aid Eligibility Significant Deficiency

Upon discovery of the over award, funds were returned for the student immediately. Moving forward, the Financial Aid team will implement a review process at the beginning of each term that will identify students nearing aggregate loan limits to ensure students are not over awarded.

View Audit 32937

Finding 35952 (2022-004)

Significant Deficiency 2022

Southern California University of Health Sciences

CA

Student Financial Aid Reporting Significant Deficiency

Both the Financial Aid team and Student Accounts team have developed a weekly disbursement and posting schedule. A cut off time for processing will be implemented to ensure both dates are aligned and to accommodate any file response import delays.

View Audit 32937

Finding 35951 (2022-002)

Significant Deficiency 2022

Southern California University of Health Sciences

CA

Student Financial Aid Reporting Significant Deficiency

We recommend the University review its reporting procedures to ensure that roster file submissions are reported timely to NSLDS as required by regulations.

View Audit 32937

Finding 35950 (2022-001)

Significant Deficiency 2022

Southern California University of Health Sciences

CA

Student Financial Aid Reporting Significant Deficiency

The University contracted with National Student Clearinghouse (NSC). In the prior year, we identified a data exchange issue between our institution and NSC. We have now resolved that issue.

View Audit 32937

Finding 35949 (2022-003)

Significant Deficiency 2022

Spectrum River Vale Apartments, INC

NJ

HUD Housing Programs

Finding: 2022-003 Finding Description: The Organization had excess funds over $250 remaining in the residual receipts account which have not been remitted to HUD upon PRAC termination. Corrective Action Taken or Planned: Residual receipts that are due to HUD will be made on or before April 30, 2023....

Finding: 2022-003 Finding Description: The Organization had excess funds over $250 remaining in the residual receipts account which have not been remitted to HUD upon PRAC termination. Corrective Action Taken or Planned: Residual receipts that are due to HUD will be made on or before April 30, 2023. Contact Person Responsible for Corrective Action: Danny Rosario, CFO Anticipated Completion Date: April 30, 2023

View Audit 31779

Finding 35948 (2022-002)

Significant Deficiency 2022

Spectrum River Vale Apartments, INC

NJ

HUD Housing Programs

Finding: 2022-002 Finding Description: The Organization made a transfer out of the replacement reserve account, totaling $7,940, without receiving proper approval from HUD. Corrective Action Taken or Planned: A transfer of $7,940 will be made to the replacement reserve account on or before April 30,...

Finding: 2022-002 Finding Description: The Organization made a transfer out of the replacement reserve account, totaling $7,940, without receiving proper approval from HUD. Corrective Action Taken or Planned: A transfer of $7,940 will be made to the replacement reserve account on or before April 30, 2023.In addition, no transfers will be made out of the replacement reserve account without written HUD approval. Any transfers made out of the replacement reserve account must be approved by the CFO after receiving HUD approval. Contact Person Responsible for Corrective Action: Danny Rosario, CFO Anticipated Completion Date: April 30, 2023

View Audit 31779

Finding 35947 (2022-001)

Material Weakness 2022

Dayton's Bluff Neighborhood Housing Service, Inc.

MN

Reporting Subrecipient Monitoring

Management will continue to monitor and review auditor draft financial statement.

View Audit 24789

Finding 35946 (2022-002)

Significant Deficiency 2022

Rva Financial Federal Credit Union

VA

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF THE TREASURY 2022-002 COVID-19 ? Community Development Financial Institutions Rapid Response Program (CDFI RRP) ? Assistance Listing No. 21.024 Recommendation: We recommend management monitor reporting requirements and implement internal control p...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF THE TREASURY 2022-002 COVID-19 ? Community Development Financial Institutions Rapid Response Program (CDFI RRP) ? Assistance Listing No. 21.024 Recommendation: We recommend management monitor reporting requirements and implement internal control procedures to ensure reporting due dates are followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will monitor the due dates to ensure there are no late filings. If the Department of the Treasury has questions regarding this plan, please call Cindy Lindsey at 804-359- 8754, ext. 3172.

View Audit 28030

Finding 35939 (2022-003)

Material Weakness 2022

Johnson County, Iowa

IA

Subrecipient Monitoring § 200.303 § 200.331 § 200.333

Finding: 2022-003 Material Weakness in Internal Control over Compliance and Material Noncompliance U.S. Department of Labor Federal Financial Assistance Listing 17.258/17.259/17.278 WIOA Cluster Subrecipient Monitoring Finding Summary: The County did not formally communicate the required informatio...

Finding: 2022-003 Material Weakness in Internal Control over Compliance and Material Noncompliance U.S. Department of Labor Federal Financial Assistance Listing 17.258/17.259/17.278 WIOA Cluster Subrecipient Monitoring Finding Summary: The County did not formally communicate the required information to the subrecipient. No subrecipient agreement was executed. In addition, no monitoring activities were documented. Responsible Individuals: Dana Aschenbrenner, Finance Director Corrective Action Plan: Johnson County disagrees with the underlying premises of this finding. This finding is due in part to the fiscal agent agreement with Iowa Workforce Development (?IWD?) which does not state that subrecipient monitoring has to be done. Recently, IWD received a finding from the Department of Labor stating that the template fiscal agent agreements imposed upon fiscal agents by IWD improperly placed liability of disallowed costs onto the fiscal agents. According to DOL, IWD?s form of fiscal agent contract was incorrect, i.e., the liability was to stay with the local CEOs. In the wake of the finding, IWD is reissuing the contracts out to the regions to create compliant subrecipient entities within each, and then new fiscal agent agreements will be issued. Additionally, Johnson County will be ending it fiscal agent agreement, and no longer continue to be the fiscal agent as of June 30, 2023. Anticipated Completion Date: Ongoing

View Audit 27011

Finding 35938 (2022-002)

Material Weakness 2022

Johnson County, Iowa

IA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.403

Finding: 2022-002 Material Weakness in Internal Control over Compliance and Material Noncompliance U.S. Department of Labor Federal Financial Assistance Listing 17.258/17.259/17.278 WIOA Cluster Activities Allowed or Unallowed Finding Summary: The County?s expenditures identified as eligible and cl...

Finding: 2022-002 Material Weakness in Internal Control over Compliance and Material Noncompliance U.S. Department of Labor Federal Financial Assistance Listing 17.258/17.259/17.278 WIOA Cluster Activities Allowed or Unallowed Finding Summary: The County?s expenditures identified as eligible and claimed under the WIOA Cluster program were disallowed by the United States Department of Labor due the lack of appropriate documentation justifying specific costs charged to the program related to one vendor ? Garcia Professional Services, LLC. Also, the contract entered into with Garcia Professional Solutions, LLC. did not adequately address the required contract terms as follows: 1. Total dollar value of the contract to justify procurement method utilized. 2. Terms for payment to ensure payments are only made for verified services received and adequately documented. 3. Contract provisions stipulated in Appendix II to Part 200 of the Uniform Guidance, including Equal Employment Opportunity, Rights to Inventions Made Under a Contract or Agreement, Debarment and Suspension, and Byrd Anti-Lobbying Amendment. Responsible Individuals: Dana Aschenbrenner, Finance Director Corrective Action Plan: Johnson County disagrees with the underlying premises of this finding. The expenditures referred to above were expenditures of the East Central Iowa Workforce Development Board (ECIWDB) and not direct expenses of the County. The ECIWDB contracted with Johnson County to provide fiscal agent services. The ECIWDB then entered into a contract with Garcia Professional Solutions, LLC (?GPS?) to provide administrative support services for the Board. Iowa Workforce Development did not provide adequate guidance to ECIWDB as to the DOL-required terms and the terms of that services contract between ECIWDB and GPS did not contain any standards of documentation which DOL later claimed applied to said contract. The County had no input into the contract between the ECIWDB and GPS, nor was the County a party to said contract. Any alleged deficiencies within that contract between the ECIWDB and GPS are solely the responsibility of the ECIWDB Board and/or Iowa Workforce Development. In our fiscal agent role, the County was obliged to honor payment requests submitted to the Board; in that regard we had to make payments to GPS provided those payment requests were invoiced to ECIWDB consistent with the ECIWDB-GPS contract, which they were. Anticipated Completion Date: Ongoing

View Audit 27011 Questioned Costs: $1

Finding 35937 (2022-001)

None 2022

Town of Athol

MA

Questioned Costs Cash Management Eligibility

Finding 2022-001 Condition: The Town charged the same invoice twice to the federal award. Corrective Action Planned: The Town has contacted the Commonwealth of Massachusetts Executive Office for Administration and Finance regarding the duplicate invoice. We are awaiting a response as to how to...

Finding 2022-001 Condition: The Town charged the same invoice twice to the federal award. Corrective Action Planned: The Town has contacted the Commonwealth of Massachusetts Executive Office for Administration and Finance regarding the duplicate invoice. We are awaiting a response as to how to resolve the overpayment. Anticipated Completion Date: June 30, 2023 Contact: Amy Craven, Town Accountant

View Audit 26180 Questioned Costs: $1

Finding 35935 (2022-004)

Significant Deficiency 2022

Stark County Housing Authority

ND

HUD Housing Programs Eligibility Significant Deficiency

2022-001 Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Housing Authority has reorganized roles and responsibilities to ensure that all reporting is accurate and all tenant files are correctly maintained. The Compliance Officer and Director of Finance have received trainin...

2022-001 Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Housing Authority has reorganized roles and responsibilities to ensure that all reporting is accurate and all tenant files are correctly maintained. The Compliance Officer and Director of Finance have received training and certification in Rural Development and Multifamily Compliance and handle all tenant files and uploads. Planned Completion Date for CAP Changes were implemented immediately. 2022-002 Contact Person Derek Johnson, Managing Agent Correction Action Plan No action planned on the finding. The Authority and board feel that the additional costs to the Authority would not be significantly beneficial. The Authority does mitigate this situation through the review of the draft financial statements and accompanying notes to the financial statements. Planned Completion Date for CAP None. See above. 2022-003 Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority?s management and Board of Commissioners will review proposed audit entries and approve them. Any common adjustments, such as those identified in the current year, not likely to be recurring, will be reviewed and approved by appropriate Authority personnel. The Director of Finance drafts the journal entries, which are reviewed and approved by the Executive Director. Planned Completion Date for CAP Immediately 2022-004 Contact Person Derek Johnson, Managing Agent Correction Action Plan The Authority has hired a Deputy Director who completes quality control audits on all tenant files periodically. The Deputy Director holds monthly meetings with all eligibility staff workers to ensure compliance with policies and procedures. Planned Completion Date for CAP Immediately

View Audit 25514

Finding 35923 (2022-001)

None 2022

Springfield College

MA

Student Financial Aid Reporting

Springfield College June 30, 2022 Finding 2022-001 Fiscal Operations Report and Application to Participate Corrective Action Planned The Corrective Action Plan (CAP) has three components. First, the Director of Financial Aid will conduct additional training with the staff from the processing unit. T...

Springfield College June 30, 2022 Finding 2022-001 Fiscal Operations Report and Application to Participate Corrective Action Planned The Corrective Action Plan (CAP) has three components. First, the Director of Financial Aid will conduct additional training with the staff from the processing unit. The training will review the field in the financial aid management system that must be updated and the importance to the FISAP. This training is scheduled for the week of November 14, 2022. Second, we implemented a work-flow task in our financial aid management system to notify the financial aid counselor to review the academic grade level flag for each term the student is enrolled. This component was implemented on November 3, 2022. Third, prior to submission of the FISAP the Director will develop a report to detect academic grade level inaccuracies. The anticipated completion date for this component is September 2023. Person Responsible for Corrective Action Plan Troy A. W. Davis Anticipated Completion Date September 2023

View Audit 25057

Finding 35922 (2022-002)

Significant Deficiency 2022

Spring Hill College

AL

Reporting

Condition: There was no quarterly reporting for the fourth quarter of 2021 for the Institutional Portion of the HEERF III grant. Criteria: Institutions must complete and post on their websites an institutional reporting form. This form includes reporting categories on mental health spending, HEERF ...

Condition: There was no quarterly reporting for the fourth quarter of 2021 for the Institutional Portion of the HEERF III grant. Criteria: Institutions must complete and post on their websites an institutional reporting form. This form includes reporting categories on mental health spending, HEERF (a)(2) construction flexibilities, and lost revenue. This form must be conspicuously posted on the institutions? website no later than 10 days after the calendar quarter (January 10, April 10, July 10, and October 10) as long as the institution?s HEERF grant is active. Cause: The College did not prepare or post the quarterly report for the Institutional Portion of the HEERF III grant for the fourth quarter of 2021. Context: During the compliance audit testing of ALN 84.425F, it was determined that the College did not fully adhere to the quarterly reporting compliance requirement for the Institutional Portion of the HEERF III grant. Recommendation: We recommend compliance with all reporting requirements for the HEERF III grant. View of Responsible Officials and Planned Corrective Action: The report indicating institutional dollars spent for fourth quarter of 2021 has been posted to the College's website as of March 29, 2023. Going forward all reports will be submitted and posted in a timely manner.

View Audit 25502

Corrective Action Plans

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