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Finding 59173 (2022-003)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Eligibility Significant Deficiency Internal Control / Segregation of Duties
U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numb...
U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-003: Eligibility of Participants (ASU) TRIO Cluster - Assistance Listing No. 84.047 Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To identify the possibility of noncompliance, the Office of Grants and Contracts staff reviewed prior emails. It was noted that we inadvertently did not respond to the updated testing (follow-up) email of April 26, 2023. Inherently, under the assumption it was duplicate request previously fulfilled, the email was disregarded. As a preventive measure, we will ensure that all federal grantor requests and requirements are thoroughly examined and submitted in a reasonable and timely manner. Name of contact person responsible for corrective action: Sabrena Johnson Planned completion date for corrective action plan is May 18, 2023. If the Department of Education has questions regarding this plan, please call Sabrena Johnson at 601-877-4711.
View Audit 49406
Finding 59172 (2022-004)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Reporting Significant Deficiency Internal Control / Segregation of Duties
U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numb...
U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-004: Annual Performance Reporting (ASU) TRIO Cluster - Assistance Listing No. 84.042 Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: It was noted that the Annual Performance Report "award period" submitted was outside of the designated fiscal year. In that, the requested document was not readily available for review upon request. The Office of Grants and Contracts staff and other pertinent areas and staffing will continue to maintain proper documentation. Accordingly, we will also ensure that all federal grantor requests and requirements are thoroughly examined and submitted in a reasonable and timely manner. Name of contact person responsible for corrective action: Sabrena Johnson Planned completion date for corrective action plan is May 18, 2023. If the Department of Education has questions regarding this plan, please call Sabrena Johnson at 601-877-4711.
View Audit 49406
Finding 59171 (2022-002)
Material Weakness 2022
State of Mississippi Institutions of Higher Learning
MS
Reporting § 200.502 § 200.510
U.S. Department of Agriculture Alcorn State University (ASU) and Mississippi State University (MSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs a...
U.S. Department of Agriculture Alcorn State University (ASU) and Mississippi State University (MSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-002: SEFA Reporting (ASU) Cooperative Extension - Assistance Listing No. 10.500 Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Grants and Contracts staff reviewed the federal awards support documentation and updated the ALN numbers in Ellucian Banner system, as needed. This preventative measure will enable us to properly identify and classify all federal expenditures. Name of contact person responsible for corrective action: Sabrena Johnson Planned completion date for corrective action plan is May 31, 2023. If the Department of Agriculture has questions regarding this plan, please call Sabrena Johnson at 601-877-4711. 2022-002: SEFA Reporting (MSU) Cooperative Extension - Assistance Listing No. 10.500 Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Mississippi State University will review and revise current reporting procedures to ensure that federal expenditures are properly identified and classified. Name of contact person responsible for corrective action: Jonathan Tucker, Director of Sponsored Programs Planned completion date for corrective action plan is June 30, 2023. If the Department of Agriculture has questions regarding this plan, please call Jonathan Tucker at jtucker@controller.msstate.edu or 662-325-1930. ____________________________________________________________________________________________ U.S. Department of Health and Human Services The University of Mississippi Medical Center (UMMC) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-002: SEFA Reporting (UMMC) Maternal and Child Health Federal Consolidated Programs - Assistance Listing No. 93.110 Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In December 2022, UMMC filled the vacant role of Director, Post-Award. The new Director, Julie Schwindt, a competent professional with the right education and experience, has been hired to step directly into the role and maintain appropriate oversight and responsibility. Julie has 28 years of previous professional experience in this role and related roles. Prior to the implementation of this corrective action, the Director completed a full review of the reports built in Workday to generate SEFA reporting documents with the assistance of the UMMC Department of Information Systems (DIS). The Director has requested removal or renaming of versions that exist relevant to internal purposes, leaving only the version built for financial reporting named as the SEFA or anything similar. The Director has also asked that SEFA report nomenclature have a beginning prefix or name of ?Post Award? affixed to it. In the event future attrition ever causes similar circumstances and a vacancy in a key role, these updates will minimize the possibility that someone unfamiliar with the process will generate the wrong report in Workday, UMMC?s financial reporting system. These recommendations are being fully implemented as an ongoing review and analysis of the Workday SEFA report. Prior to the issuance of this letter, the Director has reviewed operational procedures and has initiated development of written policies and procedures to both the generation and post-generation quality review of the SEFA. The Director has designed operational procedures (detailed below) related to generation of, and post-generation quality review of, the SEFA report to be completed prior to annual submission to MIHL. These updates ensure the balance of expenditures reported on the SEFA are complete and accurate, as well as, reconcile with the Federal revenues identified on the Statement of Retained Earnings and Changes in Net Position. These updates will be added to the UMMC Office of Research and Sponsored Programs Post Award handbook as written policies and/or procedures. SEFA generation and quality review updates: Any reports previously built within Workday utilizing SEFA in the nomenclature that are not intended to function as the external financial reporting template have been renamed or removed; Additional columns have been built into the SEFA report template in Workday to assist post-generation quality review. Columns for Federal revenues by AWD and F&A rate by award have been added to the SEFA reporting template. Inclusion of these details allows Post Award quality reviewers to easily isolate significant differences between balances; and prior to SEFA completion, a Workday report of all project expenditures for the period by sponsor name will be generated and analyzed by Post Award to compare to programs listed on the SEFA. This comparison will assist in determining the completeness of the SEFA and identify programs or contracts lacking an assigned CFDA/ALN number in Workday. These additional Post Award levels of review will ensure appropriate internal controls are effectively in place to address and withstand internal and external audit review. Name of contact person responsible for corrective action: Julie Schwindt, Director Post-Award Planned completion date for corrective action plan: Corrective action plan has been completed prior to the issuance of this letter. Updates to written policy have been requested and are expected to be in place prior to the current fiscal year end, June 30, 2023. Updates as an operational policy are in place prior to the issuance of this letter. If the Department of Health and Human Services has questions regarding this plan, please email Angela Pesnell at apesnell@umc.edu.
View Audit 49406
Finding 59154 (2022-010)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Student Financial Aid Reporting Significant Deficiency
U.S. Department of Education Alcorn State University (ASU), Delta State University (DSU), and Mississippi University for Women (MUW) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule o...
U.S. Department of Education Alcorn State University (ASU), Delta State University (DSU), and Mississippi University for Women (MUW) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-010: NSLDS Enrollment Reporting (ASU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective Fall 2022, we began reporting enrollment twice a month to the National Student Clearinghouse. This eliminates any inaccuracies and oversights for timely enrollment reporting. Any additional enrollment reporting errors will be corrected directly in NSLDS. Name of contact person responsible for corrective action: Kisha Bond, Registrar and Director of Student Records Planned completion date for corrective action plan is June 30, 2023 If the Department of Education has any questions regarding this plan, please contact Juanita Edwards at 601-877-6672. 2022-010: NSLDS Enrollment Reporting (DSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Financial Aid will work with the Registrar's Office to verify each student's last date of attendance is entered in Banner to ensure accurate and timely reporting. Name of contact person responsible for corrective action: Megan Smith Planned completion date for corrective action plan is June 30, 2023. If the Department of Education has any questions regarding this plan, please contact Megan Smith at 662-846-4670. 2022-010: NSLDS Enrollment Reporting (MUW) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of the Registrar will coordinate with the Information Technology Services department to ensure files are submitted by the due date. Name of contact person responsible for corrective action: Shannon Lucius, Registrar Planned completion date for corrective action plan is June 1, 2023. If the Department of Education has any questions regarding this plan, please contact Nicole Patrick at 662-329-7114.
View Audit 49406
Finding 59153 (2022-009)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Student Financial Aid Reporting Significant Deficiency
U.S. Department of Education Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU) and Mississippi University for Women (MUW) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? J...
U.S. Department of Education Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU) and Mississippi University for Women (MUW) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-009: NSLDS Error Reporting (ASU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review their reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective Fall 2022, we began reporting enrollment twice a month to the National Student Clearinghouse. This eliminates any inaccuracies and oversights for timely enrollment reporting. Any additional enrollment reporting errors will be corercted directly in NSLDS. Name of contact person responsible for corrective action: Kisha Bond, Registrar and Director of Student Records Planned completion date for corrective action plan is June 30, 2023. If the Department of Education has any questions regarding this plan, please contact Juanita Edwards at 601-877-6672. 2022-009: NSLDS Error Reporting (JSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268, 84.379 Recommendation: We recommend the applicable institutions review their reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Jackson State has an established and published academic calendar which guides the day-to-day academic operations and functions of the University. In some instances, the census and financial purge deadlines are extended to ensure students complete their registration requirements. When extensions are provided, the enrollment file is unable to be submitted timely and also causes delays in processing the error report. To alleviate the untimely submission of the enrollment report, different practices have been established to aid students in completing their registration before the published deadline and subsequently ensuring the enrollment file is submitted by the deadline. Name of contact person responsible for corrective action: Ozie Ratcliff Planned completion date for corrective action plan is June 30, 2023. If the Department of Education has questions regarding this plan, please call Ozie at 601-979-3347. 2022-009: NSLDS Error Reporting (MVSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review their reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Student Records/University Registrar will closely monitor all errors received from the National Student Clearinghouse and correct them within the 10-day timeframe. For errors related to system updates and etc., the Office of Student Records/University Registrar will collaborate with the Department of Information Technology in an effort to correct the issues in a timely manner. This will allow submission of the error reports to be timelier. Additionally, the Office of Student Records/University Registrar will strengthen communication with the NSCH relative to technical issues online which may hinder the timeliness of submitting error reports. Lastly, our office will coordinate the collaboration between our Information Technology Team and the Technical Team of NSCH to resolve any technical issues forthcoming. Name of contact person responsible for corrective action: Jeffery Loggins, University Registrar Planned completion date for corrective action plan is April 13, 2023 If the Department of Education has questions regarding this plan, please call Deborah Banks at 662-254-3335 2022-009: NSLDS Error Reporting (MUW) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the applicable institutions review their reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A staff member has been designated to correct errors within the 10-day time period. Name of contact person responsible for corrective action: Shannon Lucius, Registrar Planned completion date for corrective action plan is June 1, 2023. If the Department of Education has questions regarding this plan, please call Shannon at 662-329-7135.
View Audit 49406
Finding 59152 (2022-008)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Student Financial Aid Subrecipient Monitoring Significant Deficiency
U.S. Department of Education Mississippi Valley State University (MVSU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The find...
U.S. Department of Education Mississippi Valley State University (MVSU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-008: Gramm-Leach-Bliley Act (MVSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: For those institutions noncompliant with requirements, CLA recommends that the institution needs to complete all areas. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Financial Aid stores all student files in a locked file room. There are only two keys to gain access which is held by the director and the associate director. The file room remains locked at all times unless a request is made by a counselor or if the director or associate director needs to obtain a file. All financial aid personnel have been trained to initiate the following processes - lock computer screens when leaving their area for a short period of time, if gone for an extended time frame the computer is locked and the financial aid representative's office door is locked. Financial aid documents are electronic and exist in the institution's software module. Name of contact person responsible for corrective action: Deborah Banks, Interim Director of Financial Aid Planned completion date for corrective action plan is April 13, 2023. If the Department of Education has questions regarding this plan, please call Deborah Banks at 662-254-3335.
View Audit 49406
Finding 59151 (2022-007)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
U.S. Department of Education Mississippi University for Women (MUW) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and que...
U.S. Department of Education Mississippi University for Women (MUW) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-007: Outstanding Student Refund Checks (MUW) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the institutions review the requirement and implement a monitoring control to monitor the checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All students listed on outstanding refund checklist were not Title IV refunds, with the exception of five students. Two were corrected after the last audit on November 2, 2020. Three students have now been updated. The university created a policy for reviewing outstanding refund checks. Name of contact person responsible for corrective action: Nicole Patrick, Director of Financial Aid Planned completion date for corrective action plan is May 8, 2023. If the Department of Education has questions regarding this plan, please call Nicole Patrick at 662-329-7114. 2022-007: Outstanding Student Refund Checks (MVSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the institutions review the requirement and implement a monitoring control to monitor the checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The refund was set up under the wrong user on December 11, 2019. The refund was removed and set up under the correct user on December 11, 2019 and the student received the funds on December 12, 2019. The refund was set up on April 26, 2019. Student did not have a refund preference set up with Bank Mobile, therefore the funds were returned to the university. The funds were resent to Bank Mobile on August 1, 2019. Funds were returned to the university and resent on May 24, 2021. Funds returned to the university and were resent on August 27, 2021. Funds returned to the university and resent on May 10, 2022. The funds were returned to the university and were resent on September 20, 2022. The student received the funds on September 23, 2022. Name of contact person responsible for corrective action: Brittany Manuel, Office of Student Accounts Supervisor Planned completion date for corrective action plan is April 14, 2023. If the Department of Education has questions regarding this plan, please call Deborah Banks at 662-254-3335.
View Audit 49406 Questioned Costs: $1
Finding 59147 (2022-002)
Significant Deficiency 2022
Union Free School District of the Tarrytowns
NY
Procurement, Suspension & Debarment § 200.318
Segregation of Duties Recommendation: In regards to the payroll function, we noted that although the payroll clerk does not have access to certain rights or functions within the payroll system such as the ability to modify employees? salaries, the individual is performing all payroll duties. In rega...
Segregation of Duties Recommendation: In regards to the payroll function, we noted that although the payroll clerk does not have access to certain rights or functions within the payroll system such as the ability to modify employees? salaries, the individual is performing all payroll duties. In regards to claims/cash disbursements, while the system allows the accounts payable clerk to add and modify vendors, the School District does have a process in place of adding new vendors which requires the signature of an Administrator; however, overall, we suggest that the segregation of duties be reviewed and adjusted where possible to strengthen the system of internal control. It should be noted that the School District has hired a Treasurer after fiscal year end, and payroll claims functions should be segregated to strengthen the system of internal control. Management?s Response: The District agrees regarding the need for segregation of duties. We now have a separate, full-time Treasurer who does not serve as the Payroll Clerk. Additionally, the Assistant Superintendent of Business reviews payroll and all supporting documentation during the certification of payroll. Finally, with the reorganization of work that has occurred in the business office, the creation and modification of vendors within the financial management system will be reassigned. In this way, the accounts payable clerk will no longer have access to activate new vendors or to modify existing vendors. Procurement and Suspension and Debarment Recommendation: The sample we selected for testing did not follow competitive bidding procedures or maintain documents as to the rationale for the method of procurement and contractor selection or rejection. However, management took remedial action in 2022-2023 as we noted an RFP. 48 CFR Section 52.244-5(a) states, ?The Contractor shall select subcontractors (including suppliers) on a competitive basis to the maximum practical extent consistent with the objectives and requirements of the contract.? Further, 2 CFR Section 200.318(i) states, ?The non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but not necessarily limited to, the following: Rational for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.? The School District has taken remedial action for fiscal 2022-2023 and should continue to follow State and Federal procurement guidelines and select contractors on a competitive basis. Management?s Response: The District issued a Request for Proposals (RFP) to ensure that procurement of said professional services is consistent with Federal and State requirements. The District intends to maintain this system of procurement in the future. Internal Balances (Due To/From Accounts) Recommendation: The School District should clear all interfund balances to the extent possible in accordance with General Municipal law. Management?s Response: As previous noted by the immediate past Assistant Superintendent for Business, the interfund balances are maintained by a part-time Treasurer/Payroll Clerk and the Accounting Consultants, Management Advisory Group. Now that a full-time Treasurer has been hired, the review and clearing of these interfund balances will now be completed on a regular schedule, and in all cases, these internal balances will be cleared by June each year. Extraclassroom Activity Funds Recommendation: (Regarding Clubs with no activity) State Education Regulations provide that inactive funds shall remain in the custody of the Central Treasurer for six months and then either expended by vote of the organization controlling the funds as provided for in the bylaws or transferred to the general student organization or student council. A determination of the status of the clubs with no financial activity should be made to determine the proper disposition of funds. This will deter all clubs from becoming inactive in future years. The School District does have a policy in place to transfer inactive funds to the student organization. Management?s Response: Twenty clubs is a lot of clubs to be inactive. Some of the Clubs? inactivity is due to remnant COVID issues. The District will work with advisors to re-initiate activity, and for those clubs that we know will be inactive, we will transfer funds to the Student Council organization and notify the clubs, as appropriate. Special Purpose Fund Recommendation: We recommend that Trust agreements be located and filed accordingly so as to determine that revenues and related expenditures are within the terms of the agreements. Management?s Response: Moving forward, the District will maintain the scope and criteria of newly created scholarships. This new file will include the requirements for selection of scholarship awardees. Recommendation: We suggest that the School District analyze the balances and review the purposes of these funds so that a determination may be made as to the proper disposition of funds. Should it be determined that these amounts are no longer required to be held in trust, a board resolution should be approved transferring these funds to the General fund. We suggest that as previously mentioned, a schedule of each individual trust be prepared, and interest earned should be allocated accordingly, rather than having an account entitled Interest Earnings. Management?s Response: All scholarships will be moved to a separate bank account, instead of being co-mingled with other activities within the Special Revenue Account. This will enable us to track earned interest more granularly and allocate that interest accordingly.
View Audit 55094
Habitat for Humanity Intl Yuba Sutter
CA
Reporting § 200.512
Finding 2022-004: Financial Reporting Timelines (Uniform Guidance Compliance) The Accounting Officer will coordinate in advance of the audit to make sure we have had our processes reviewed and confirmed to be in compliance with the Uniform Guidance Compliance, as well as, have ledgers, bank reconcil...
Finding 2022-004: Financial Reporting Timelines (Uniform Guidance Compliance) The Accounting Officer will coordinate in advance of the audit to make sure we have had our processes reviewed and confirmed to be in compliance with the Uniform Guidance Compliance, as well as, have ledgers, bank reconciliations, invoices and receipt properly organized. We will engage the Auditor early as well to make sure we are on a path to submit documentation to the Federal Audit Clearing House before March 31, 2023. To address these findings and ensure compliance with Title 2 requirements, Habitat for Humanity Yuba/Sutter will implement the following corrective action plan: 1. Operationalize the Grants Management Standards ? Habitat for Humanity Yuba/Sutter will conduct a comprehensive review of its current grants management policies and procedures to identify any gaps or deficiencies in compliance with Title 2 requirements. ? The organization will update its grants management policies and procedures to align with Title 2 regulations, including documentation requirements, financial management, reporting, and record keeping. ? Habitat for Humanity Yuba/Sutter will provide training and resources to its staff involved in grants management to ensure they are knowledgeable about the updated policies and procedures. ? The organization will establish a system for ongoing monitoring and internal audits to ensure compliance with grants management standards, and make necessary adjustments as needed. 2. Establish a Robust Marketplace of Modern Solutions ? Habitat for Humanity Yuba/Sutter will conduct a thorough review of its current marketplace of solutions, including vendors, software, and technologies used in its operations. ? The organization will identify opportunities to modernize its systems and processes to enhance efficiency, streamline operations, and ensure compliance with Title 2 requirements. ? Habitat for Humanity Yuba/Sutter will develop a plan to implement modern solutions, including budgeting, procurement, and implementation timelines. ? The organization will establish a process for ongoing evaluation and monitoring of the effectiveness of the modern solutions implemented, and make necessary adjustments as needed. 3. Manage Risk ? Habitat for Humanity Yuba/Sutter will conduct a comprehensive risk assessment to identify potential risks associated with grants management and compliance with Title 2 requirements. ? The organization will develop and implement risk mitigation strategies, including internal controls, monitoring mechanisms, and contingency plans. ? Habitat for Humanity Yuba/Sutter will establish a system for ongoing risk management, including regular risk assessments and reviews, and updates to risk mitigation strategies as needed. ? The organization will ensure that all staff involved in grants management are aware of the risk mitigation strategies and trained on how to implement them effectively. 4. Achieve Program Goals and Objectives ? Habitat for Humanity Yuba/Sutter will review and align its program goals and objectives with the requirements of Title 2. ? The organization will develop a comprehensive plan to ensure that its programs are designed, implemented, and evaluated in accordance with Title 2 guidelines, including outcome measurement, data collection, and reporting. ? Habitat for Humanity Yuba/Sutter will establish regular monitoring and reporting mechanisms to track progress towards program goals and ensure compliance with Title 2 requirements. ? The organization will provide training and resources to its staff involved in program management to ensure they are knowledgeable about the updated program goals and objectives and the requirements of Title 2.
View Audit 55974
Habitat for Humanity Intl Yuba Sutter
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Finding 2022-003: Federal Grants Procedures Manual (Uniform Guidance Compliance) The Chief Executive Officer, Administrative Officer will work with the Accounting Officer to implement the Uniform Guidance procurement requirements as issued by the Office of Management and Budget (OMB). We will also h...
Finding 2022-003: Federal Grants Procedures Manual (Uniform Guidance Compliance) The Chief Executive Officer, Administrative Officer will work with the Accounting Officer to implement the Uniform Guidance procurement requirements as issued by the Office of Management and Budget (OMB). We will also have the process reviewed by a qualified public accountant to make sure it complies with the regulations set forth. To address these findings and ensure compliance with Title 2 requirements, Habitat for Humanity Yuba/Sutter will implement the following corrective action plan: 1. Operationalize the Grants Management Standards ? Habitat for Humanity Yuba/Sutter will conduct a comprehensive review of its current grants management policies and procedures to identify any gaps or deficiencies in compliance with Title 2 requirements. ? The organization will update its grants management policies and procedures to align with Title 2 regulations, including documentation requirements, financial management, reporting, and record keeping. ? Habitat for Humanity Yuba/Sutter will provide training and resources to its staff involved in grants management to ensure they are knowledgeable about the updated policies and procedures. ? The organization will establish a system for ongoing monitoring and internal audits to ensure compliance with grants management standards, and make necessary adjustments as needed. 2. Establish a Robust Marketplace of Modern Solutions ? Habitat for Humanity Yuba/Sutter will conduct a thorough review of its current marketplace of solutions, including vendors, software, and technologies used in its operations. ? The organization will identify opportunities to modernize its systems and processes to enhance efficiency, streamline operations, and ensure compliance with Title 2 requirements. ? Habitat for Humanity Yuba/Sutter will develop a plan to implement modern solutions, including budgeting, procurement, and implementation timelines. ? The organization will establish a process for ongoing evaluation and monitoring of the effectiveness of the modern solutions implemented, and make necessary adjustments as needed. 3. Manage Risk ? Habitat for Humanity Yuba/Sutter will conduct a comprehensive risk assessment to identify potential risks associated with grants management and compliance with Title 2 requirements. ? The organization will develop and implement risk mitigation strategies, including internal controls, monitoring mechanisms, and contingency plans. ? Habitat for Humanity Yuba/Sutter will establish a system for ongoing risk management, including regular risk assessments and reviews, and updates to risk mitigation strategies as needed. ? The organization will ensure that all staff involved in grants management are aware of the risk mitigation strategies and trained on how to implement them effectively. 4. Achieve Program Goals and Objectives ? Habitat for Humanity Yuba/Sutter will review and align its program goals and objectives with the requirements of Title 2. ? The organization will develop a comprehensive plan to ensure that its programs are designed, implemented, and evaluated in accordance with Title 2 guidelines, including outcome measurement, data collection, and reporting. ? Habitat for Humanity Yuba/Sutter will establish regular monitoring and reporting mechanisms to track progress towards program goals and ensure compliance with Title 2 requirements. ? The organization will provide training and resources to its staff involved in program management to ensure they are knowledgeable about the updated program goals and objectives and the requirements of Title 2.
View Audit 55974
Finding 59138 (2022-002)
Material Weakness 2022
Habitat for Humanity Intl Yuba Sutter
CA
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.514
Finding 2022-002: Internal Controls (Material Weakness) The Chief Executive Officer will ensure that the Accounting Officer makes adjustments to record all grants ahead of time in Quickbooks and deduct funding as we spend from these areas to directly show grant balances and that the restricted fundi...
Finding 2022-002: Internal Controls (Material Weakness) The Chief Executive Officer will ensure that the Accounting Officer makes adjustments to record all grants ahead of time in Quickbooks and deduct funding as we spend from these areas to directly show grant balances and that the restricted funding is spent in compliance with the funding received. We will also provide these findings to a certified public accountant to make sure they are adhered to correctly and meet the requirements of both state and federal funding. To address these findings and ensure compliance with Title 2 requirements, Habitat for Humanity Yuba/Sutter will implement the following corrective action plan: 1. Operationalize the Grants Management Standards ? Habitat for Humanity Yuba/Sutter will conduct a comprehensive review of its current grants management policies and procedures to identify any gaps or deficiencies in compliance with Title 2 requirements. ? The organization will update its grants management policies and procedures to align with Title 2 regulations, including documentation requirements, financial management, reporting, and record keeping. ? Habitat for Humanity Yuba/Sutter will provide training and resources to its staff involved in grants management to ensure they are knowledgeable about the updated policies and procedures. ? The organization will establish a system for ongoing monitoring and internal audits to ensure compliance with grants management standards, and make necessary adjustments as needed. 2. Establish a Robust Marketplace of Modern Solutions ? Habitat for Humanity Yuba/Sutter will conduct a thorough review of its current marketplace of solutions, including vendors, software, and technologies used in its operations. ? The organization will identify opportunities to modernize its systems and processes to enhance efficiency, streamline operations, and ensure compliance with Title 2 requirements. ? Habitat for Humanity Yuba/Sutter will develop a plan to implement modern solutions, including budgeting, procurement, and implementation timelines. ? The organization will establish a process for ongoing evaluation and monitoring of the effectiveness of the modern solutions implemented, and make necessary adjustments as needed. 3. Manage Risk ? Habitat for Humanity Yuba/Sutter will conduct a comprehensive risk assessment to identify potential risks associated with grants management and compliance with Title 2 requirements. ? The organization will develop and implement risk mitigation strategies, including internal controls, monitoring mechanisms, and contingency plans. ? Habitat for Humanity Yuba/Sutter will establish a system for ongoing risk management, including regular risk assessments and reviews, and updates to risk mitigation strategies as needed. ? The organization will ensure that all staff involved in grants management are aware of the risk mitigation strategies and trained on how to implement them effectively. 4. Achieve Program Goals and Objectives ? Habitat for Humanity Yuba/Sutter will review and align its program goals and objectives with the requirements of Title 2. ? The organization will develop a comprehensive plan to ensure that its programs are designed, implemented, and evaluated in accordance with Title 2 guidelines, including outcome measurement, data collection, and reporting. ? Habitat for Humanity Yuba/Sutter will establish regular monitoring and reporting mechanisms to track progress towards program goals and ensure compliance with Title 2 requirements. ? The organization will provide training and resources to its staff involved in program management to ensure they are knowledgeable about the updated program goals and objectives and the requirements of Title 2.
View Audit 55974
Finding 59137 (2022-001)
Significant Deficiency 2022
Asbury Arms North, Inc.
FL
Questioned Costs Internal Control / Segregation of Duties Cash Management
Recommendation: : We recommend that management compute surplus cash on an annual basis and make the deposit within 90 days after year end, as required by the Regulatory Agreement. Views of responsible officials: : Management originally did not remit surplus cash within the 90-day requirement due to ...
Recommendation: : We recommend that management compute surplus cash on an annual basis and make the deposit within 90 days after year end, as required by the Regulatory Agreement. Views of responsible officials: : Management originally did not remit surplus cash within the 90-day requirement due to the Project not having a finalized calculation of surplus cash until the financial statement audit as completed. The Project remitted the funds top the residual receipt escrow account during November 2021.
View Audit 55968 Questioned Costs: $1
Finding 59136 (2022-003)
Significant Deficiency 2022
Southwest Care Center
NM
Procurement, Suspension & Debarment § 200.318 § 200.319 § 200.326
COVID-19: FY 2020 HEALTH CENTERS PROGRAM LOOK-ALIKES: EXPANDING CAPACITY FOR CORONAVIRUS TESTING ? Assistance Listing No. 93.527 Recommendation: Our auditors recommended that the Organization implement processes and procedures to ensure that all vendors are reviewed against the debarred vendors lis...
COVID-19: FY 2020 HEALTH CENTERS PROGRAM LOOK-ALIKES: EXPANDING CAPACITY FOR CORONAVIRUS TESTING ? Assistance Listing No. 93.527 Recommendation: Our auditors recommended that the Organization implement processes and procedures to ensure that all vendors are reviewed against the debarred vendors listing prior to entering the contract. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization currently utilizes a third-party vendor, Compliatric, to screen vendors in accordance with SAM.gov requirements on a routine basis. However, a procedure does not currently exist to ensure 100% of new vendors are entered into this separate system. A procedure is being developed to ensure that all new vendors are entered into Compliatric, and screening is completed prior to entering into a contract. Name(s) of the contact person(s) responsible for corrective action: Jason Sanchez, CFO Planned completion date for corrective action plan: Has been implemented
View Audit 55087
Finding 59135 (2022-002)
Significant Deficiency 2022
Southwest Care Center
NM
Procurement, Suspension & Debarment § 200.318 § 200.319 § 200.326
COVID-19: FY 2020 HEALTH CENTERS PROGRAM LOOK-ALIKES: EXPANDING CAPACITY FOR CORONAVIRUS TESTING ? Assistance Listing No. 93.527 Recommendation: Our auditors recommended that the Organization implement processes and procedures to ensure that all disbursements charged to the federal follow the prope...
COVID-19: FY 2020 HEALTH CENTERS PROGRAM LOOK-ALIKES: EXPANDING CAPACITY FOR CORONAVIRUS TESTING ? Assistance Listing No. 93.527 Recommendation: Our auditors recommended that the Organization implement processes and procedures to ensure that all disbursements charged to the federal follow the proper procurement standards and to maintain support for the procurement methods used. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. COVID-19: FY 2020 HEALTH CENTERS PROGRAM LOOK-ALIKES: EXPANDING CAPACITY FOR CORONAVIRUS TESTING ? Assistance Listing No. 93.527 (Continued) Action taken in response to finding: The Organization is reviewing and modifying the Purchase Requisition and Purchase Order Policy to reflect current practices more accurately, update federal regulations and associated purchase thresholds. In addition, the Organization is improving internal procedures to manage requisition submittals which reach thresholds that would dictate multiple bid submittals as well as ensure an annual training of the Organization?s management and purchasers on policy parameters. Name(s) of the contact person(s) responsible for corrective action: Jason Sanchez, CFO Planned completion date for corrective action plan: Has been implemented
View Audit 55087
Finding 59134 (2022-001)
Material Weakness 2022
Southwest Care Center
NM
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
COVID-19: FY 2020 HEALTH CENTERS PROGRAM LOOK-ALIKES: EXPANDING CAPACITY FOR CORONAVIRUS TESTING ? Assistance Listing No. 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regard to the determination, recording, and monitoring of the sliding fee process to...
COVID-19: FY 2020 HEALTH CENTERS PROGRAM LOOK-ALIKES: EXPANDING CAPACITY FOR CORONAVIRUS TESTING ? Assistance Listing No. 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regard to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The case management team conducted a comprehensive training in April 2022 including instructions for completing a sliding fee scale and appropriately filing the documentation in the EMR. In May 2022, an internal monthly audit process was implemented that includes a review of slides completed in the prior month to further reduce the error rate. In response to this audit finding, the case management team will conduct a training session highlighting issues identified during the recent audit including the appropriate utilization of sliding fees. The revenue cycle and pharmacy teams have also implemented processes to ensure that sliding fee scales are active on the service date for medical visits and/or prescriptions from the pharmacy. Name(s) of the contact person(s) responsible for corrective action: Jason Sanchez, CFO Planned completion date for corrective action plan: Has been implemented
View Audit 55087
Perry County School District
MS
Equipment & Real Property Management § 200.313
a. Name of contact person responsible for corrective action Name: Kimberly Parker Phone Number: 601-964-3211 b. Corrective Action Planned: The district will strengthen internal controls over equipment purchases under federal awards to ensure all equipment is appropriately accounted for within the ...
a. Name of contact person responsible for corrective action Name: Kimberly Parker Phone Number: 601-964-3211 b. Corrective Action Planned: The district will strengthen internal controls over equipment purchases under federal awards to ensure all equipment is appropriately accounted for within the federal programs inventory. c. Anticipated Completion Date: Immediately
View Audit 53891
Meridian Community Unit School District #223
IL
Questioned Costs
The district will implement stricter procedures to ensure all expenditure reports for year-over-year grants are assigned to the appropriate fiscal and/or reporting year. To ensure this happens, the district will internal redundancies a system of checks and balances. See full Corrective Action Plan ...
The district will implement stricter procedures to ensure all expenditure reports for year-over-year grants are assigned to the appropriate fiscal and/or reporting year. To ensure this happens, the district will internal redundancies a system of checks and balances. See full Corrective Action Plan on the district letterhead.
View Audit 54904 Questioned Costs: $1
Meridian Community Unit School District #223
IL
The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on the district letter...
The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on the district letterhead.
View Audit 54904
Finding 59130 (2022-002)
Material Weakness 2022
Meridian Community Unit School District #223
IL
Special Tests & Provisions
The district will continue to consult with ISBE to ensure we are operating in better accordance with the Illinois Program Accounting Manual for proper recording of financial transactions. See full Corrective Action Plan on the district letterhead.
The district will continue to consult with ISBE to ensure we are operating in better accordance with the Illinois Program Accounting Manual for proper recording of financial transactions. See full Corrective Action Plan on the district letterhead.
View Audit 54904
Meridian Community Unit School District #223
IL
The district will monitor cash balances, including any anticipated increases in balances to better ensure bond coverage is accurate. Additionally, MCUSD will increase its treasurer's bond to better represent current fund balance levels. See full Corrective Action Plan on the district letterhead.
The district will monitor cash balances, including any anticipated increases in balances to better ensure bond coverage is accurate. Additionally, MCUSD will increase its treasurer's bond to better represent current fund balance levels. See full Corrective Action Plan on the district letterhead.
View Audit 54904
Meridian Community Unit School District #223
IL
The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on the district letter...
The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on the district letterhead.
View Audit 54904
Meridian Community Unit School District #223
IL
The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on the district letter...
The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on the district letterhead.
View Audit 54904
Meridian Community Unit School District #223
IL
The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on the district letter...
The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on the district letterhead.
View Audit 54904
Meridian Community Unit School District #223
IL
Student Financial Aid
The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on the district letter...
The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on the district letterhead.
View Audit 54904
Meridian Community Unit School District #223
IL
The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on the district letter...
The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on the district letterhead.
View Audit 54904
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