Corrective Action Plans

Finding 32800 (2022-001)

Significant Deficiency 2022

OR

Allowable Costs / Cost Principles Eligibility HUD Housing Programs

Finding 2022-001 - Ineffective Internal Controls (Significant Deficiency) Recommendation: We recommend the Authority retain copies of properly approved invoices and journal vouchers to support allowable costs related to the Housing Voucher Program expenditures. We recommend the Housing Manager retai...

Finding 2022-001 - Ineffective Internal Controls (Significant Deficiency) Recommendation: We recommend the Authority retain copies of properly approved invoices and journal vouchers to support allowable costs related to the Housing Voucher Program expenditures. We recommend the Housing Manager retain each internal review file conducted during the year as support the Authority completed the programs required self-audit related to recertifications of participants. We further recommend the Authority document and retain managements review of the waiting list following the pull for top of the list letters. Action Taken: The agency has implemented stronger internal controls regarding oversight and approval of invoices and journal vouchers. Effective October 1, 2023, Managers will be initialing all invoices prior to entering in the system. The Finance Manager will approve the bills to pay from a list of approved invoices generated from the accounting system, and the Account Coordinator will generate the payments/collate with invoices and forward them to the ED for final review against the approved invoices and signature. The Housing Programs Manager has implemented a quarterly random sampling of files to ensure oversight of the requirements of documentation and certifications. These quarterly reviews are saved on our server for future reference and utilize spreadsheets for HALC for tracking and compliance purposes and using a random sampling app online. In regard to documenting the oversight of the waiting list, effective September 1, 2023, the Housing Programs Manager is now coordinating this process. The Administrative Assistant pulls the waiting list, signs it and then turns it in to the Housing Programs Manager for review for accuracy and to verify that applicants are being pulled in the correct order according to HALC policy. The Housing Programs Manager then signs the list and uploads it into a file on the HALC server. The Housing Manager will then quarterly process a random sampling and pull the applicant file to review on a quarterly basis. This will be documented for future review.

View Audit 29345

Finding 32799 (2022-001)

Significant Deficiency 2022

Freeburg Community Consolidated School District No. 70

IL

Reporting

Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management...

Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management agrees to review the general ledger to the expenditure report before submitting. Anticipated date of completion: June 30, 2023.

View Audit 29371

Finding 32798 (2022-002)

Significant Deficiency 2022

Freeburg Community Consolidated School District No. 70

IL

Reporting Internal Control / Segregation of Duties

Condition: The District did not submit timely expenditure reports to the Illinois State Board of Education. 1 quarterly expenditure report was 13 days late. Recommendation: We recommend that steps are taken to ensure that all quarterly reports are filed by the due dates. Management response: Ma...

Condition: The District did not submit timely expenditure reports to the Illinois State Board of Education. 1 quarterly expenditure report was 13 days late. Recommendation: We recommend that steps are taken to ensure that all quarterly reports are filed by the due dates. Management response: Management agrees to take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 29371

Finding 32796 (2022-003)

Significant Deficiency 2022

Freeburg Community Consolidated School District No. 70

IL

Reporting

Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management...

Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management agrees to review the general ledger to the expenditure report before submitting. Anticipated date of completion: June 30, 2023.

View Audit 29371

Finding 32793 (2022-003)

None 2022

Hillsboro Community Unit School District No. 3

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed accurately by miscoding expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are reconciled with the general ledger before submitting the reports. Man...

Condition: Expenditure reports were not filed accurately by miscoding expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are reconciled with the general ledger before submitting the reports. Management response: Management will take the necessary steps to file all quarterly expenditure reports accurately in the future. Anticipated date of completion: June 30, 2023.

View Audit 29369

Finding 32792 (2022-002)

None 2022

Hillsboro Community Unit School District No. 3

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary ste...

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 29369

Finding 32791 (2022-004)

Significant Deficiency 2022

Hillsboro Community Unit School District No. 3

IL

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Condition: Expenditure reports were not filed accurately by claiming unallowable expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditure reports are reviewed are allowable expenses and that all expenses are after the grant ...

Condition: Expenditure reports were not filed accurately by claiming unallowable expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditure reports are reviewed are allowable expenses and that all expenses are after the grant start date before submitting the reports. Management Response: Management will take the necessary steps to file all quarterly expenditure reports accurately in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 29369 Questioned Costs: $1

Finding 32790 (2022-003)

Material Weakness 2022

Berks Community Health Center

PA

Procurement, Suspension & Debarment Cash Management Internal Control / Segregation of Duties

Condition and Context: The Center's internal control and record retention process does not allow for timely and accurate information to be provided during the audit process to support each of the 4 drawdowns of program funds that were tested during the audit. This is not a statistically valid sample...

Condition and Context: The Center's internal control and record retention process does not allow for timely and accurate information to be provided during the audit process to support each of the 4 drawdowns of program funds that were tested during the audit. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The funds are drawn in anticipation of spending the funds or right after the expenditures. The General Ledger system was changed to a six-digit code to indicate a year and grant number (e.g., the first awarded grant of 2023 would be 230001). The purchase requisition system has also been changed to include this 6-digit code. The drawdown will match the amount drawn and attached to the order and invoice. This practice started following this finding and will be maintained going forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Deborah Hartranft and Michael Rossi Anticipated Completion Date: Resolved in September 2023

View Audit 28375

Finding 32789 (2022-002)

Significant Deficiency 2022

Berks Community Health Center

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self...

Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self- Monitoring Blood Pressure program was behind. The Center was using software to track the progress of our patients. In order to obtain the data required to report the progress, our pharmacist and nurse needed to work with the outside vendor to retrieve the data. This caused a delay because the Center wanted to ensure the accuracy of the data they were reporting. Once the data was retrieved and we were assured of the data, the report was sent to HRSA. The Center now reviews the HRSA electronic Handbook on a weekly basis to assure that all reports that are due that month are responded to in a timely manner. This process will continue moving forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Pharmacist and Deborah Hartranft. Anticipated Completion Date: The issue was resolved in July 2023

View Audit 28375

Finding 32788 (2022-001)

Material Weakness 2022

South Euclid-Lyndhurst City School District

OH

Equipment & Real Property Management Matching / Level of Effort / Earmarking Special Tests & Provisions

The Business Office of the South Euclid Lyndhurst School District will implement the following actions steps when using federal dollars with vendors completing construction throughout the district. Communicate orally and in writing with potential vendors the expectations for adhering to the Davis-B...

The Business Office of the South Euclid Lyndhurst School District will implement the following actions steps when using federal dollars with vendors completing construction throughout the district. Communicate orally and in writing with potential vendors the expectations for adhering to the Davis-Bacon Act regarding contracts covering federally financed and assisted construction. Include in construction progress checks (status meetings) the requirement vendor to submit weekly/biweekly payroll documentation showing accordance with the Davis-Bacon Act Submit copies of weekly/biweekly payroll documentation to the South Euclid Lyndhurst School District Treasurer?s Office Review and discuss weekly/biweekly payroll documentation with vendor at completion of construction work to confirm and or verify accuracy.

View Audit 28067

Finding 32787 (2022-001)

Significant Deficiency 2022

Florida Falun Dafa Association, Inc.

FL

Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.328

August 17, 2023 Audit Period: January 1, 2022 ? December 31, 2022 Florida Falun Dafa Association, Inc. respectfully submit the following Corrective Action Plan for the year ending December 31, 2022. The finding from December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. ...

August 17, 2023 Audit Period: January 1, 2022 ? December 31, 2022 Florida Falun Dafa Association, Inc. respectfully submit the following Corrective Action Plan for the year ending December 31, 2022. The finding from December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. 2022-001 ? Finalize Budget Action Item Inaccuracies (Significant Deficiency) Condition: Inaccuracies were noted within each allowable cost category reported on the Expense Report by Applicant, compared to actual expenses Recommendation: The Association should review financial reports prior to submission and ensure that amounts agree to internal financial data, and are in compliance with the grant agreement. Views of Responsible Officials and Planned Corrective Actions: Management of the Association concurs with the audit finding. Subsequent to year end the Association has developed and implemented accounting policies and procedures to obtain the actual amounts in each category, in order to properly report allowable cost categories with actual funds spent.

View Audit 27103

Finding 32786 (2022-002)

Significant Deficiency 2022

Northeastern Oklahoma Agricultural An Mechanical College

OK

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

U.S. Department of Education 2022-002 Federal Program Title: Higher Education Emergency Relief Fund (HEERF) ALN: 84.425F ? HEERF Institutional Portion Recommendation: We recommend the Northeastern Oklahoma A&M implement a formal review process over the HEERF reports. Explanation of disagreement wi...

U.S. Department of Education 2022-002 Federal Program Title: Higher Education Emergency Relief Fund (HEERF) ALN: 84.425F ? HEERF Institutional Portion Recommendation: We recommend the Northeastern Oklahoma A&M implement a formal review process over the HEERF reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Vice President of Fiscal Affairs will document a formal review with a dated signature prior to submitting the report. Name(s) of the contact person(s) responsible for corrective action: David Fisher, dlfisher@neo.edu Planned completion date for corrective action plan: Completed

View Audit 28399

Finding 32785 (2022-004)

Significant Deficiency 2022

Northeastern Oklahoma Agricultural An Mechanical College

OK

Student Financial Aid Reporting Significant Deficiency

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: We recommend that the SFA department work with the campus registrar?s office to develop an alternative process that will enable the student financial aid office to revi...

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: We recommend that the SFA department work with the campus registrar?s office to develop an alternative process that will enable the student financial aid office to review and correct the last dates of attendance and enrollment status prior to being reported to the Clearinghouse. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The student financial aid director will coordinate with the registrar to implement a process by which the student financial aid director can review and edit student enrollment effective dates prior to the data being sent to NSLDS. Name(s) of the contact person(s) responsible for corrective action: David Fisher, dlfisher@neo.edu Planned completion date for corrective action plan: June 30, 2023

View Audit 28399

Finding 32784 (2022-003)

Significant Deficiency 2022

Northeastern Oklahoma Agricultural An Mechanical College

OK

Student Financial Aid Internal Control / Segregation of Duties Significant Deficiency

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: CLA recommends the institution review student activity logs in Canvas when determining an online student?s last date of attendance. Explanation of disagreement with aud...

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: CLA recommends the institution review student activity logs in Canvas when determining an online student?s last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Students in the sample have had their records updated to reflect the correct enrollment effective date in NSLDS. Going forward, professors and the student financial aid department will review online course attendance when determining the last date of attendance for online courses. Name(s) of the contact person(s) responsible for corrective action: David Fisher, dlfisher@neo.edu Planned completion date for corrective action plan: June 30, 2023

View Audit 28399

Finding 32783 (2022-012)

Material Weakness 2022

Our Katahdin and Subsidiary

ME

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Our Katahdin will properly verify all vendors are not included on the Excluded Parties List System going forward and document and retain this verification. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023

View Audit 33040

Finding 32782 (2022-011)

Material Weakness 2022

Our Katahdin and Subsidiary

ME

Allowable Costs / Cost Principles

Our Katahdin will improve accounting of Modified Total Direct Costs in order to better determine the correct Indirect Costs. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023

View Audit 33040

Finding 32781 (2022-010)

Material Weakness 2022

Our Katahdin and Subsidiary

ME

Allowable Costs / Cost Principles § 200.430

Our Katahdin will implement a process for accurate tracking of time through timecards or other time-tracking methods and will adopt a policy for maintaining those records. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023

View Audit 33040

Finding 32780 (2022-009)

Material Weakness 2022

Our Katahdin and Subsidiary

ME

Procurement, Suspension & Debarment § 200.318

Our Katahdin will implement necessary policies and ensure appropriate oversight and compliance with those policies. Our Katahdin will develop and implement a written procurement policy in accordance with Uniform Guidance to ensure compliance. This policy will be adopted and approved by the Board of ...

Our Katahdin will implement necessary policies and ensure appropriate oversight and compliance with those policies. Our Katahdin will develop and implement a written procurement policy in accordance with Uniform Guidance to ensure compliance. This policy will be adopted and approved by the Board of Directors and reviewed at least annually. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023

View Audit 33040

Finding 32779 (2022-008)

Material Weakness 2022

Our Katahdin and Subsidiary

ME

Questioned Costs Allowable Costs / Cost Principles § 200.434

Finding: 2022-008 Our Katahdin has engaged a contractor who has attended training to gain knowledge and expertise in grant administration. This training was initiated in August of 2022 and is ongoing as available. The organization will review other disbursements and ensure they are appropriate, reim...

Finding: 2022-008 Our Katahdin has engaged a contractor who has attended training to gain knowledge and expertise in grant administration. This training was initiated in August of 2022 and is ongoing as available. The organization will review other disbursements and ensure they are appropriate, reimbursable costs. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023

View Audit 33040 Questioned Costs: $1

Finding 32778 (2022-022)

Material Weakness 2022

City of Bothell

WA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

See Corrective Action Plan for chart/table

View Audit 33039 Questioned Costs: $1

Finding 32773 (2022-001)

None 2022

County of Middlesex

NJ

Reporting

COUNTY OF MIDDLESEX, STATE OF NEW JERSEY 2022 CORRECTIVE ACTION PLAN Finding No. 2022-001: The audit of compliance over reporting requirements noted report submissions were not timely or accurate. Criteria Emergency Rental Assistance (ERA) 1 and (ERA) 2 state, local, and territorial recipients we...

COUNTY OF MIDDLESEX, STATE OF NEW JERSEY 2022 CORRECTIVE ACTION PLAN Finding No. 2022-001: The audit of compliance over reporting requirements noted report submissions were not timely or accurate. Criteria Emergency Rental Assistance (ERA) 1 and (ERA) 2 state, local, and territorial recipients were required to submit quarterly and annual reports to the United States Department of the Treasury (U.S. Treasury). The quarterly reports are in-depth reports with data on an array of programmatic and financial information to provide transparency in the use and progress of ERA funds. ERA 1 and ERA 2 quarterly reports were required for each quarter of Fiscal Year 2022 and were due April 15, 2022, July 15, 2022, October 17, 2022 and January 17, 2023. The ERA 1 final report covering the award date through September 30, 2022 was due January 30, 2023. Coronavirus State and Local Fiscal Recover Funds (SLFRF) recipients were required to submit quarterly reports to the U.S. Treasury. Quarterly reports were required for each quarter of Fiscal Year 2022 and were due April 30, 2022, July 31, 2022, October 31, 2022, and January 31, 2023. Condition The quarterly financial reports for ERA 1, ERA 2 and SLFRF submitted during FY 2022 did not agree with supporting documentation and were not submitted by the deadlines. Corrective Action The County is aware of these errors, but the portal report submissions were closed at the time of the expenditure revisions that caused the differences in the grant reporting. When the portal opens for the next report, the report differences noted in 2022 will be reconciled and the cumulative expenditures will be corrected to agree to the supporting records. Technical issues were also noted with the portal in prior submissions. A process is in place to ensure all future reports are completed by the filing deadlines. Responsible Party Joe Pruiti, Chief Financial Officer Anticipated Completion Date October 31, 2023

View Audit 33036

Finding 32772 (2022-003)

None 2022

Oklahoma Wesleyan University

OK

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

FINDING 2022-003 ? Subsidized Loan Allocation Condition Found: The amount of Subsidized and Unsubsidized Federal Direct Loans awarded was incorrect for one of the fifty-four students in our sample that received Federal Direct Loans. Corrective Action Plan: The Financial Aid Director updated r...

FINDING 2022-003 ? Subsidized Loan Allocation Condition Found: The amount of Subsidized and Unsubsidized Federal Direct Loans awarded was incorrect for one of the fifty-four students in our sample that received Federal Direct Loans. Corrective Action Plan: The Financial Aid Director updated reallocated $1,407 of unsubsidized loan funds as subsidized loan funds on August 3, 2022. Procedures will be improved to ensure that subsidized loan eligibility is reviewed before awarding unsubsidized loans. Anticipated Completion Date: The corrective action was completed on August 3, 2022. Contact Person Tirzah Knight, Director of Financial Aid 918-335-6252

View Audit 32138

Finding 32771 (2022-002)

None 2022

Oklahoma Wesleyan University

OK

Student Financial Aid Matching / Level of Effort / Earmarking

FINDING 2022-002 ? Federal Direct Loan Exit Interview Condition Found: A Federal Direct Loan exit interview was not completed by nor were instructions sent to the student on how to complete an exit interview when the student graduated from the University. This omission occurred for one of the sixt...

FINDING 2022-002 ? Federal Direct Loan Exit Interview Condition Found: A Federal Direct Loan exit interview was not completed by nor were instructions sent to the student on how to complete an exit interview when the student graduated from the University. This omission occurred for one of the sixty students in our sample. Corrective Action Plan: Federal Direct Loan exit interview information was sent to the student in question on August 3, 2022. Procedures will be improved to ensure Federal Direct Loan exit interviews are completed or information is sent to students when they cease enrollment at the University. Anticipated Completion Date: The corrective action was completed on August 3, 2022. Contact Person Tirzah Knight, Director of Financial Aid 918-335-6252

View Audit 32138

Finding 32770 (2022-001)

None 2022

Oklahoma Wesleyan University

OK

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

FINDING 2022-001 ? NSLDS Reporting Condition Found: The incorrect last date of attendance was reported to the National Student Loan Database System (?NSLDS?) incorrectly for two of the sixty students selected for testing. Corrective Action Plan: The Financial Aid Director updated the withdrawal ...

FINDING 2022-001 ? NSLDS Reporting Condition Found: The incorrect last date of attendance was reported to the National Student Loan Database System (?NSLDS?) incorrectly for two of the sixty students selected for testing. Corrective Action Plan: The Financial Aid Director updated the withdrawal dates in NSLDS for the student in question on August 3, 2022. Procedures will be improved to ensure that the correct withdrawal date is reported in NSLDS. Anticipated Completion Date: The corrective action was completed on August 3, 2022. Contact Person Tirzah Knight, Director of Financial Aid 918-335-6252

View Audit 32138

Finding 32766 (2022-001)

Material Weakness 2022

Livingstone College

NC

Questioned Costs Student Financial Aid Material Weakness

Finding 2022-001 - U.S. Department of Education (USDE). Title IV Student Financial Aid Programs (material weakness}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Progra...

Finding 2022-001 - U.S. Department of Education (USDE). Title IV Student Financial Aid Programs (material weakness}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. a. Three (3) out of 60 students tested had missing official transcripts with total questioned costs of $36,516. b. Twelve (12) out of 26 students tested did not have refunds given to students within the required 14 days. c. Two (2) out of six (6) students tested for R2T4 did not have Title IV funds returned to the Federal government within the required 45 days. The University should implement corrective actions to ensure that the above findings are resolved and will nor recur in future periods. Corrective Action - The College concurs with the finding. The College continues to be challenged with finding qualified staff in the Financial Aid Office and Business Office. The College will be working closely with staffing companies to identify qualified personnel. The College is working diligently to ensure all positions are filled to ensure compliance with all federal and state regulations. We understand the seriousness of these findings and implementing appropriate strategies to minimize and/or eliminatefurther auditfindings. TheCollege plans to start implementing these strategies beginning July 1, 2023.

View Audit 24773 Questioned Costs: $1

Corrective Action Plans

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