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Finding 35920 (2022-001)
Significant Deficiency 2022
Spring Hill College
AL
Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
Condition: There was lack of documentation related to disbursement notices and exit counseling for nine out of thirty-four students tested. Criteria: According to ?668.165, before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the a...
Condition: There was lack of documentation related to disbursement notices and exit counseling for nine out of thirty-four students tested. Criteria: According to ?668.165, before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV, HEA program, and how and when those funds will be disbursed. Additionally, according to ?682.604, a school must ensure that exit counseling is conducted with each loan borrower and graduate either in person, by audiovisual presentation, or by interactive electronic means. Cause: The College was unable to locate the documents for the students as a result of transitioning softwares. Effect: Certain documentation for disbursement notices and exit counseling was lost during the transition of the College's software. Context: During the compliance audit testing of ALN 84.268 and ALN 84.379, it was determined that documenation to confirm delivery of disbursement notices and performance of exit counseling could not be provided for certain students selected for testing. Recommendation: We recommend all required documentation be backed up to support compliance with certain requirements. View of Responsible Officials and Planned Corrective Action: The College is currently working with their IT department to make sure that all types of communication includes copying the financial aid department email to make sure the College has support for all communications to prevent this in the future.
View Audit 25502
Legal Aid Society of Mid-New York, Inc.
NY
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
2022-003: Payroll Timecard Completion. Contact Person Responsible for Corrective Action Plan: Paul J. Lupia, Executive Director. Corrective Action Plan: The Executive Director will reinforce the importance of the timely completion of timecards with all employees. Anticipated Completion Date of Corre...
2022-003: Payroll Timecard Completion. Contact Person Responsible for Corrective Action Plan: Paul J. Lupia, Executive Director. Corrective Action Plan: The Executive Director will reinforce the importance of the timely completion of timecards with all employees. Anticipated Completion Date of Corrective Action Plan: June 30, 2023.
View Audit 25144
Finding 35918 (2022-005)
Significant Deficiency 2022
Hawaii Pacific University
HI
Procurement, Suspension & Debarment
Views of Responsible Officials and Planned Corrective Action The HPU Office of Sponsored Projects will work collaboratively with the department to ensure that the required procedure for verification of Suspension and Debarment is consistently conducted and evidence of such procedure is maintained. ...
Views of Responsible Officials and Planned Corrective Action The HPU Office of Sponsored Projects will work collaboratively with the department to ensure that the required procedure for verification of Suspension and Debarment is consistently conducted and evidence of such procedure is maintained. The OSP Office will strengthen its policies and procedures so that the SAM screenshot for all covered transactions is complete and retained. The Principal Investigator should work collaboratively with the OSP to ensure that the documentation for suspension and debarment for vendors meeting this requirement is obtained and maintained. The Manager for Grants and Contracts will be sure to check the SAM.gov for suspension and debarment and will maintain the documentation. The Assistant VP of the Office of Sponsored Projects will review the documentation. Person Responsible: Principal Investigator, Assistant VP of Office of Sponsored Projects and Manager of Office of Sponsored Projects, Grant and Contracts Specialist. Targeted Correction Date: June 30, 2023.
View Audit 34010
Finding 35917 (2022-004)
Material Weakness 2022
Hawaii Pacific University
HI
Equipment & Real Property Management § 200.313
Views of Responsible Officials and Planned Corrective Action The HPU Fixed Asset Accountant, Federal Grant Project Investigator and Office of Sponsored Projects will work collaboratively to ensure that the physical inventory of all fixed assets which were acquired using federal funds are conducted ...
Views of Responsible Officials and Planned Corrective Action The HPU Fixed Asset Accountant, Federal Grant Project Investigator and Office of Sponsored Projects will work collaboratively to ensure that the physical inventory of all fixed assets which were acquired using federal funds are conducted and completed periodically. This physical inventory monitoring will be done at least, every two years. The team will work on getting all departments covered in the periodic inventory to confirm that the fixed asset listing is complete, updated and maintained. Person Responsible: Fixed Asset Accountant, Respective Project Investigator, Assistant VP of Office of Sponsored Projects and Manager of Office of Sponsored Projects. Targeted Correction Date: June 30, 2023.
View Audit 34010
Finding 35915 (2022-003)
Significant Deficiency 2022
Wellspace Health
CA
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties
2022-003 Special Test and Provisions ? Sliding Fee Discounts Corrective Action Plan: WellSpace concurs with recommendations to strengthen procedures to ensure discounts for sliding fee is applied consistently and accurately. Immediately, WellSpace will conduct monthly application audits. An audit of...
2022-003 Special Test and Provisions ? Sliding Fee Discounts Corrective Action Plan: WellSpace concurs with recommendations to strengthen procedures to ensure discounts for sliding fee is applied consistently and accurately. Immediately, WellSpace will conduct monthly application audits. An audit of 25 sliding fee application forms completed in the month prior will be examined for accuracy, along with their supporting data. All information from these applications will be cross-verified in NextGen. The results from the sliding fee monthly audits will be monitored and reported quarterly at the Quality Assurance and Quality Improvement meetings. Furthermore, WellSpace will continue the practice of conducting skills assessments at the start of the year and once more in July. These assessments are crucial as they help pinpoint staff members who might benefit from refresher training. Moreover, a meeting has been scheduled to finalize the days and times for virtual sliding fee application training. This training, aimed at all staff who handle a sliding fee form, will be spread out over four weeks, with one session per week lasting an hour. Additionally, WellSpace will introduce a sliding fee training video to the new employee orientation. After completing their NextGen training, staff will receive this training video via email. Furthermore, this video will also be sent to all health center leadership to be utilized at the health center level. Estimated completion date: July 31, 2024 Contact person: Shannon Potter, Deputy Chief of Business Service
View Audit 37996 Questioned Costs: $1
Finding 35914 (2022-005)
Significant Deficiency 2022
Board of Education of the City of Peoria
IL
Questioned Costs Equipment & Real Property Management Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: The District?s Fine Arts and Finance Departments will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.
Views of Responsible Officials and Planned Corrective Actions: The District?s Fine Arts and Finance Departments will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.
View Audit 33950 Questioned Costs: $1
Finding 35913 (2022-003)
Significant Deficiency 2022
Board of Education of the City of Peoria
IL
Questioned Costs Internal Control / Segregation of Duties Significant Deficiency
Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Sky...
Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.
View Audit 33950 Questioned Costs: $1
Finding 35912 (2022-004)
Significant Deficiency 2022
Board of Education of the City of Peoria
IL
Questioned Costs Internal Control / Segregation of Duties Significant Deficiency
Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Sky...
Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.
View Audit 33950 Questioned Costs: $1
Finding 35903 (2022-003)
Significant Deficiency 2022
Lyon College
AR
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Finding 2022-003: Policies and Procedures Related to Packaging Student Financial Aid ? SFA Cluster (significant deficiency) Corrective Action: Lyon College has two employees in the Financial Aid office. We do have a process in place to review the packaging of new student aid (FTFT and TXFR), tho...
Finding 2022-003: Policies and Procedures Related to Packaging Student Financial Aid ? SFA Cluster (significant deficiency) Corrective Action: Lyon College has two employees in the Financial Aid office. We do have a process in place to review the packaging of new student aid (FTFT and TXFR), though it is very manual, and requires both FA employees to be involved (in order to separate duties). It is still not foolproof. Our current software will not prevent us from overpackaging subsidized loans in our manual packaging process, but we can run a report to check and see if the field marked `Awards to Report as Need-Based? is greater than the field marked `Original Need?. If any are found, we can make the necessary adjustment. In the packaging of returning students ? the larger group of students - we do not have a review process in place. We will review to see if we can find a practical way, with our current limited personnel, to implement a review process for returning student award packages. The overpackaged student was simply a human keystroke error. Sub (remaining need) was calculated to be $4,484 and we input $4,884, a transposition. This was a returning student who likely did not get reviewed, and we also failed to pick it up in the process described below, comparing original need to awards marked as need. Our current software will not prevent us from overpackaging subsidized loans in our manual packaging process, but we can run a report to check and see if the field marked `Awards to Report as Need-Based? is greater than the field marked `Original Need?. If any are found, we can make the necessary adjustment. The other student was underpackaged with subsidized loans. In this case, the student was packaged on 7/15 based off of the only FAFSA we had available at that time, received on 6/29. On that FAFSA, the student had an EFC of $28,180, and no need. Therefore, all loans ($7,500) were packaged as unsubsidized. A PLUS loan denial came in the next day and the additional $5,000 was also packaged as unsubsidized. On 8/4, a revised FAFSA came in showing an EFC of $5,119. No adjustment was made to reclassify part of the loans as subsidized based on the `need? shown on the revised FAFSA. The Financial Aid Office believes that running the comparison report mentioned above on a regular basis will help us to find over-packaged need-based loans that we either made a mistake on during our initial packaging process, or due to a revised FAFSA that created additional need. Proposed Completion Date: The FAO will begin running the `Original Need vs. Aid Packaged As Need? Report on a monthly basis, and most importantly, in August immediately before aid is originated and disbursed.
View Audit 38070
Finding 35902 (2022-002)
Significant Deficiency 2022
Lyon College
AR
Student Financial Aid Reporting Significant Deficiency
Finding 2022-002: Policies and Procedures Related to Withdrawals ? SFA Cluster (significant deficiency) Corrective Action: The ?Timely Reporting? issue resulted from a misunderstanding in the Registrar?s Office regarding the requirements of what had to be reported and by when. We have discussed t...
Finding 2022-002: Policies and Procedures Related to Withdrawals ? SFA Cluster (significant deficiency) Corrective Action: The ?Timely Reporting? issue resulted from a misunderstanding in the Registrar?s Office regarding the requirements of what had to be reported and by when. We have discussed this issue with that office?s personnel and established procedures designed to prevent it from happening in the future. The ?Funds Not Returned Timely? reflects continued improvements resulting from policies already established to enhance compliance with attendance reporting and tracking of those reports by the Registrar and Financial Aid Offices. The College will continue to reinforce compliance with the attendance monitoring and reporting policy, as well as refine procedures for active monitoring of those reports by these two offices. In particular, the process of evaluating whether students who are on the two-week absence report in any one class are in fact at risk of falling out of enrollment status overall. Proposed Completion Date: June 30, 2023
View Audit 38070
Finding 35901 (2022-002)
Significant Deficiency 2022
Atrium Health, Inc.
NC
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Finding 2022-002: Allowability (COVID-19 ? Provider Relief Fund) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health management believes that, while the Provider Relief Funds reporting was completed on a periodic basis throughout the pand...
Finding 2022-002: Allowability (COVID-19 ? Provider Relief Fund) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health management believes that, while the Provider Relief Funds reporting was completed on a periodic basis throughout the pandemic, the intent from HRSA was to document the use of those funds for COVID-19 expenses and for lost revenues over the course of the entire pandemic. Because the PRF portal did not allow for previous periods to be restated in response to new information or corrections identified from previous reported periods, the only recourse available for health systems to restate COVID-19 expenses or lost revenues is through future PRF reporting or through the HRSA audit process. Management agrees that the control process in place during the initial reporting process for Wilkes Regional Medical Center did not yield the ultimate cost categorization that was corrected in the PRF reporting noted above; however, management?s interaction with HRSA throughout 2022 and the resulting clarification of COVID-19 expenses, is now incorporated into the overall PRF reporting control process. With respect to the identified questioned costs, management agrees that these costs should not have been included as COVID-19 related expenses for that period. However, management also recognizes that Wilkes Regional Medical Center has unused lost revenues more than this amount and as such, the questioned costs would not be subject to a return of the PRF proceeds. This position is supported by a similar finding in the 2021 Atrium Health Enterprise audit that was resolved with this conclusion and is documented in the Management Decision Letter issued by HRSA dated June 26, 2023. There are no additional PRF reporting periods required to be completed for Wilkes Regional Medical Center and Atrium Health management, when contacted, will provide HRSA auditors similar documentation to support the conclusion reached for these COVID-19 related expenses. Proposed Completion Date: Management will complete the corrective action plan upon request by HRSA.
View Audit 37993 Questioned Costs: $1
Finding 35900 (2022-001)
Significant Deficiency 2022
Atrium Health, Inc.
NC
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2022-001: Allowability (COVID-19 ? HRSA COVID-19 Uninsured Program) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health CMHA currently has an insurance verification process for potentially uninsured patients meeting the criteria p...
Finding 2022-001: Allowability (COVID-19 ? HRSA COVID-19 Uninsured Program) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health CMHA currently has an insurance verification process for potentially uninsured patients meeting the criteria prescribed by HRSA whereby identified accounts are sent nightly to Experian, a multinational consumer credit reporting company, who searches for insurance coverage. Negative confirmation documentation is inserted into the patient record. Management is aware of the importance of this process and has continued education efforts with applicable teammates to ensure this process is followed and documented with each patient. Additionally, the HRSA COVID-19 Uninsured Program ended in April of 2022. Proposed Completion Date: Management completed the 2021 corrective action plan by the end of September 2022. All findings were prior to this date.
View Audit 37993
Finding 35897 (2022-003)
Significant Deficiency 2022
Atrium Health, Inc.
NC
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.300 § 200.303 § 200.408
Finding 2022-003: Allowability of Costs (Research & Development Cluster) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: To address the current year finding, Academic Project Portfolio Management (PPM) Labor team has implemented internal control im...
Finding 2022-003: Allowability of Costs (Research & Development Cluster) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: To address the current year finding, Academic Project Portfolio Management (PPM) Labor team has implemented internal control improvements to ensure all requirements that limit the salary cap allowability of costs are completed and documented appropriately including communication and education of salary cap requirements with the business administrator, plus additional review from the Academic PPM Labor team. Proposed Completion Date: Management will complete the corrective action plan by December 2023.
View Audit 37993 Questioned Costs: $1
Finding 35896 (2022-004)
Significant Deficiency 2022
Atrium Health, Inc.
NC
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding 2022-004: Allowability of Costs (Research & Development Cluster) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: To address the current year finding, Atrium Health has adopted the Wake Forest University Health Sciences Effort Policy which al...
Finding 2022-004: Allowability of Costs (Research & Development Cluster) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: To address the current year finding, Atrium Health has adopted the Wake Forest University Health Sciences Effort Policy which allows for ?a degree of tolerance? within the effort certification process. Office of Sponsored Programs will review Huron Employee Compensation Compliance (ECC) system for discrepancies over the percentage of tolerance allowed in the policy of plus or minus 5%. Proposed Completion Date: Management completed the corrective action plan by July 2022.
View Audit 37993
Finding 35894 (2022-001)
Material Weakness 2022
Randolph County Nursing Home
AR
Subrecipient Monitoring Internal Control / Segregation of Duties
Randolph County Nursing Home respectfully submits the following corrective action plan for the year ended June 30, 2022. Thomas, Speight & Noble, CPAs Pocahontas, Arkansas For the year ended June 30, 2022: The findings from the September 15, 2022 schedule of findings and questioned costs are dis...
Randolph County Nursing Home respectfully submits the following corrective action plan for the year ended June 30, 2022. Thomas, Speight & Noble, CPAs Pocahontas, Arkansas For the year ended June 30, 2022: The findings from the September 15, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINIDNGS - FINANCIAL ST A TEMENT AUDIT MATERIAL WEAKNESS 2022-001 Internal Control Recommendation: Entity management should adopt sound accounting policies to establish and maintain internal control that will initiate, authorize, record, process, and report transactions consistent with management's assertions embodied in the financial statements that will safeguard the entity's assets. Action Taken: We concur with the recommendation and have segregated the accounting duties related to initiating, receipting, depositing, disbursing, and recording transactions to the extent possible with current staffing levels effective September 15, 2021. If the Federal Audit Clearinghouse has questions regarding this plan, please call Mike Roberts at 870-892-5214. Sincerely, Mike Roberts Randolph County Nursing Home
View Audit 37212
City of Derby, Connecticut
CT
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
*22-09 Federal and State Single Audit Schedules Finding: The Finance Department did not prepare a schedule of expenditures of federal awards and state financial assistance for the year ended June 30, 2022. These schedules are derived from federal and state grant awards received by the General Govern...
*22-09 Federal and State Single Audit Schedules Finding: The Finance Department did not prepare a schedule of expenditures of federal awards and state financial assistance for the year ended June 30, 2022. These schedules are derived from federal and state grant awards received by the General Government and the Board of Education of the City. The Board of Education grant awards primarily are passed through the State Department of Education, while the City receives their grants primarily through the State Department of Housing and Urban Development, the State Department of Health and Human Resources, the State Department of Agriculture and the Office of Policy and Management. The preparation of these schedules of expenditures has, in the past, been made by the auditors, including decision making concerning the federal CFDA number, the pass-through entity number and the amount of federal and state expenditures incurred by the City for the fiscal year. The auditor then reports on the Schedules of Expenditures of Federal and State Financial Assistance and renders his opinion with respect to the compliance with laws, regulations, contracts and grants and with the City?s internal control over compliance with requirements of the laws, regulations, contracts and grants. Statement of Concurrence or Nonconcurrence: The City agrees with the finding. Management?s Response: The city will create a dedicated fund in the financial system to track grant revenues and expenditures. The BoE has established a grant account. The BoE grant account is now setup to run accounts payable transactions. Name of Contact Person: Rob Trainor Projected Completion Date: August 4th, 2023
View Audit 36742
City of Derby, Connecticut
CT
*22-08 Comingling of Funds Finding: The Board of Education maintains one cash account for operations and grants. The comingling of operational and grant monies makes it difficult if not impossible to reconcile with the City. Statement of Concurrence or Nonconcurrence: The City agrees with the findin...
*22-08 Comingling of Funds Finding: The Board of Education maintains one cash account for operations and grants. The comingling of operational and grant monies makes it difficult if not impossible to reconcile with the City. Statement of Concurrence or Nonconcurrence: The City agrees with the finding. Management?s Response: A process has been implemented by both City and BoE. Funds are distributed by the City for the operating pieces of accounts payable and payroll. BoE transfers funds for the grant portion of both accounts payable and payroll runs. Tracking sheets created by BoE are being shared with the city for reconciliation purposes. The operating account as well as the payroll account function essentially as a zero-balance account. The BoE is establishing separate funds to track operating and grant income and expenditures as of July 1, 2023. The BoE has enabled their grant account to directly pay for grant expenditures. Funds will no longer need to be transferred. Grant funded payroll transactions will be transferred to the BoE payroll account. Name of Contact Person: Rob Trainor Projected Completion Date: August 4st, 2023
View Audit 36742
City of Sebastian
FL
Reporting Internal Control / Segregation of Duties Special Tests & Provisions
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the City of Sebastian's Single Audit report for the year ended September 30, 2022, and corrective actions to be completed. 2022-001 ? Federal ...
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the City of Sebastian's Single Audit report for the year ended September 30, 2022, and corrective actions to be completed. 2022-001 ? Federal Reporting Requirements Auditor Description of Condition and Effect. Certain reports required under the provisions of the grant agreement were not filed by the stated due dates. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend the City review the reporting requirements of each grant to ensure compliance. Corrective Action. The City is in the process reviewing the reporting requirements of each grant to ensure compliance. Responsible Person. Kenneth Killgore, Administrative Services Director/CFO Anticipated Completion Date: September 2023
View Audit 36803
Finding 35888 (2022-001)
Significant Deficiency 2022
Labette Center for Mental Health Services, Inc.
KS
Internal Control / Segregation of Duties
The Center has contracted with ADP to process payroll as of July 1, 2023.
The Center has contracted with ADP to process payroll as of July 1, 2023.
View Audit 35755
St. Olaf College
MN
Procurement, Suspension & Debarment § 200.318 § 200.326
October 14, 2022 U.S. Department of Education 400 Maryland Avenue, SW Washington, D.C. 20202 Re: Corrective Action Plan Finding 2022-002: COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds, Procurement, Suspension and Disbarment Program: COVID-19 Education Stabiliza...
October 14, 2022 U.S. Department of Education 400 Maryland Avenue, SW Washington, D.C. 20202 Re: Corrective Action Plan Finding 2022-002: COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds, Procurement, Suspension and Disbarment Program: COVID-19 Education Stabilization Fund (ESF) - Institutional Portion Assistance Listing Number (ALN): 84.425F Federal Agency: U.S. Department of Education Federal Award Identification Number: P425F201693 Federal Award Year: June 30, 2022 Condition: The College?s policies and procedures over procurement generally conform to the requirements outlined by the Uniform Guidance with an exception bonding requirements, contracting with small and minority businesses, and items from Appendix II to Part 200. The auditors compared the College?s policies and procedures to the applicable sections of the Uniform Guidance by reviewing two vendors of a total of four vendors with expenditure for the ESF funds and obtained the associated supporting documentation for our selections. Additionally, the auditors noted that the Institution?s procedures were not followed with regard to ensuring full and open competition, obtaining bids/quotes for the items above the micro-purchase threshold, or retaining documentation for the requirement for verifying for vendor suspension or debarment prior to contracting. The College did check for suspension/disbarment following our identification of the finding and there were no issues. The sample was not a statistically valid sample. Corrective Action Plan Management agrees with the finding, and is committed to strengthening its procedures to avoid similar issues in the future. Members of the College did not appropriately follow federal procurement guidelines related to costs that were included in the institutional reimbursement portion of HEERF funding. This was an oversight and occurred as a result of the timing of when the purchases were made, or the contracts were entered into, and when the HEERF funding and applicable guidance was communicated by the Department of Education. At the time the contracts were entered into, members of the College did appropriately review all contracts and the related costs for reasonableness to ensure that the College was being prudent with its financial resources, whether from the federal government or not. Members of the College have also reviewed SAM to ensure that these vendors were not suspended or debarred. The College?s federal procurement policies and procedures will be updated to ensure that all items from the Uniform Guidance are included and followed for all federal grants. Nathan Engle Controller
View Audit 30155
St. Olaf College
MN
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
October 14, 2022 U.S. Department of Education 400 Maryland Avenue, SW Washington, D.C. 20202 Re: Corrective Action Plan Finding 2022-001: Federal Direct Student Loan Enrollment Reporting Program: Federal Direct Loan Programs Assistance Listing Number (ALN): 84.268 Federal Agency: U.S. Depa...
October 14, 2022 U.S. Department of Education 400 Maryland Avenue, SW Washington, D.C. 20202 Re: Corrective Action Plan Finding 2022-001: Federal Direct Student Loan Enrollment Reporting Program: Federal Direct Loan Programs Assistance Listing Number (ALN): 84.268 Federal Agency: U.S. Department of Education Federal Award Identification Number: P268K22059 Federal Award Year: June 30, 2022 Condition: For 3 of 25 students included in our sample, the enrollment status of withdrawn were reported late (61 days after the determination date of separation). The sample was not a statistically valid sample. Corrective Action Plan Management agrees with the finding, and is committed to strengthening its procedures to avoid similar issues in the future. Beginning in September 2022, a second Registrar?s Office staff member will complete an additional review of the National Student Clearinghouse status for all students withdrawing after a particular semester. This secondary review will be completed at the end of January and at the end of June in order to ensure the 60 day reporting period is met. Nathan Engle Controller
View Audit 30155
Finding 35883 (2022-001)
Significant Deficiency 2022
Northwest College
WY
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.208 § 200.214 § 200.318 § 200.339
2022-001: Procurement and Suspension and Debarment Corrective Action: Northwest College will perform a review of its current procurement policy, including purchasing thresholds, record retention of supporting documentation regarding method of procurement utilized, and maintaining supporting docume...
2022-001: Procurement and Suspension and Debarment Corrective Action: Northwest College will perform a review of its current procurement policy, including purchasing thresholds, record retention of supporting documentation regarding method of procurement utilized, and maintaining supporting documentation regarding suspension and debarment for all contracts or purchases expected to equal or exceed $25,000 of Federal funds. Northwest College will revise its procurement policy as determined necessary and in accordance with Northwest College?s policies. Anticipated Completion Date: June 30, 2023 Contact Persons: Brad Bowen, Finance Director
View Audit 30154
Finding 35881 (2022-001)
Significant Deficiency 2022
Colgate University
NY
Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.328 § 200.329
Responsible Official ? Kyle Dombrowski, Director of Tax and Financial Reporting During bi-weekly meetings with the grant office, we will ensure that we are aware of deadlines and that we will files reports in a complete, accurate, and timely manner. Anticipated Completion Date: 3/30/2023
Responsible Official ? Kyle Dombrowski, Director of Tax and Financial Reporting During bi-weekly meetings with the grant office, we will ensure that we are aware of deadlines and that we will files reports in a complete, accurate, and timely manner. Anticipated Completion Date: 3/30/2023
View Audit 30185
Bandera County
TX
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding Summary: County approved COVID State and Local Fiscal Recovery Funds for a debt service payment. Federal regulations do not allow funds to be used for debt service and the county could be liable to return the funds. Responsible Individuals: Darryl Sadler, Bandera County Auditor Correctiv...
Finding Summary: County approved COVID State and Local Fiscal Recovery Funds for a debt service payment. Federal regulations do not allow funds to be used for debt service and the county could be liable to return the funds. Responsible Individuals: Darryl Sadler, Bandera County Auditor Corrective Action Plan: Subrecipient has been contacted and a request for qualified expenses is being made. If subrecipient does not have enough qualified expenses, per signed county agreement with subrecipient, any non-qualified funds will be returned to county. Anticipated Completion Date: 04/13/2023
View Audit 37536 Questioned Costs: $1
Thomas Jefferson University
PA
Special Tests & Provisions
2022-002: Special Tests and Provisions - Disbursements Management?s view and corrective action plan Management concurs that one student within the audit sample of 25 did not have their credit balance refunded within the required 14-day period. Management will implement an enhanced weekly review proc...
2022-002: Special Tests and Provisions - Disbursements Management?s view and corrective action plan Management concurs that one student within the audit sample of 25 did not have their credit balance refunded within the required 14-day period. Management will implement an enhanced weekly review process of student credit balances to ascertain that refunds are processed within the required 14-day period. Implementation date: April 2023 Ronald Keller Vice President for Finance & Controller
View Audit 36823
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