Corrective Action Plans

Finding 52990 (2022-703)

None 2022

WI

Questioned Costs Allowable Costs / Cost Principles § 200.303

CAP for Finding: 2022-703 Finding 2022-703: Higher Education Emergency Relief Fund?UW-Superior Institutional Aid Allowable Costs Planned Corrective Action: UW-Superior will review all HEERF Institutional and Strengthening Institutions Program expenses and ensure there is adequate documentation and t...

CAP for Finding: 2022-703 Finding 2022-703: Higher Education Emergency Relief Fund?UW-Superior Institutional Aid Allowable Costs Planned Corrective Action: UW-Superior will review all HEERF Institutional and Strengthening Institutions Program expenses and ensure there is adequate documentation and that all expenses are allowable. The review will be documented and maintained in Business Services. Anticipated Completion Date: 7/31/23 Person responsible for corrective action: Name, Title: Shaun Marshall, Director of Business and Financial Services/Controller Division or Unit (If applicable): Business and Financial Services Email address: smarsha2@uwsuper.edu

View Audit 44861 Questioned Costs: $1

Finding 52989 (2022-702)

None 2022

State of Wisconsin

WI

Questioned Costs Allowable Costs / Cost Principles § 200.303

CAP for Finding: 2022-702 DATE: March 15, 2023 TO: Sherry Haakenson Financial Audit Director 780 Regent St Madison, WI 53708 FROM: AJ Cogan, Controller UW ? Platteville 2208 Ullsvik Platteville, WI 53818 Corrective Action Plan Finding 2022-702: Higher Education Emergency Relief Fund?UW Platteville I...

CAP for Finding: 2022-702 DATE: March 15, 2023 TO: Sherry Haakenson Financial Audit Director 780 Regent St Madison, WI 53708 FROM: AJ Cogan, Controller UW ? Platteville 2208 Ullsvik Platteville, WI 53818 Corrective Action Plan Finding 2022-702: Higher Education Emergency Relief Fund?UW Platteville Institutional Aid Allowable Costs Planned Corrective Action: UW-Platteville management agrees with the finding regarding the $1,018 and in March 2023 a journal entry by the controller was made to reverse the expense and the funds have been refunded back. Though UW-Platteville continues to believe the $23,500 video costs are allowable, to quickly resolve the issue, UW-Platteville will remove the LAB-identified costs from the federal funding and replace them with other allowable costs. Anticipated Completion Date: 3/31/23 Person responsible for corrective action: Lynsey Schwabrow, Chief Business Officer Administrative Services schwabrowl@uwplatt.edu

View Audit 44861 Questioned Costs: $1

Finding 52988 (2022-701)

None 2022

State of Wisconsin

WI

Questioned Costs Allowable Costs / Cost Principles § 200.303

CAP for Finding: 2022-701 Finding 2022-701: Higher Education Emergency Relief Fund?UW-La Crosse Institutional Aid Allowable Costs Planned Corrective Action: All identified unallowable costs were removed from the federal grant award in December 2022. UW-La Crosse will implement the recommendation of ...

CAP for Finding: 2022-701 Finding 2022-701: Higher Education Emergency Relief Fund?UW-La Crosse Institutional Aid Allowable Costs Planned Corrective Action: All identified unallowable costs were removed from the federal grant award in December 2022. UW-La Crosse will implement the recommendation of the Legislative Audit Bureau to add a sign-off requirement by the HEERF Fund Manager to the monthly HEERF expense review process to indicate costs have been reviewed for proper placement. Anticipated Completion Date: March 12, 2023 Person responsible for corrective action: Spencer Wyman-Green Assistant Controller Business Services UW-La Crosse sgreen@uwlax.edu

View Audit 44861 Questioned Costs: $1

Finding 52986 (2022-400)

Significant Deficiency 2022

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

CAP for Finding: 2022-400 Finding 2022-400: Supporting Effective Instruction State Grants?Federal Funding Accountability and Transparency Act Reporting Planned Corrective Action: The Department of Public Instruction (DPI) has implemented some new procedures related to FFATA reporting, while continui...

CAP for Finding: 2022-400 Finding 2022-400: Supporting Effective Instruction State Grants?Federal Funding Accountability and Transparency Act Reporting Planned Corrective Action: The Department of Public Instruction (DPI) has implemented some new procedures related to FFATA reporting, while continuing to review and update for completeness. One change is within the WISEgrants system to help identify missing awards for FFATA reporting. If there is an issue with entering a specific subaward into Federal Funding Accountability and Transparency Subaward Reporting System (FSRS), DPI will add a note to the applicable Federal Award Identification Number (FAIN) in the WISEgrants system FFATA Reporting - Monthly screen and create an FSD.gov Incident (FSD - Help Desk Ticket). Once the subaward is successfully entered into FSRS, the previously entered FFATA Reporting ? Monthly note, will be updated to show that the subawards have been successfully added to the FSRS. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Angeline Gaster, Assistant Director School Financial Services Team Division for Finance and Management Department of Public Instruction angeline.gaster@dpi.wi.gov

View Audit 44861

Finding 52901 (2022-002)

Material Weakness 2022

Carlisle Senior Housing Associates

PA

HUD Housing Programs

Two operating systems at the building were not compatible after upgrades. The property is now using the latest version of Microsoft 365 allowing for continuous compatibility with TRAC?s system and Real Page property management software. This will ensure payments are received and entered timely.

View Audit 43848

Finding 52828 (2022-104)

Material Weakness 2022

Gila County

AZ

Reporting § 200.303

Assistance Listings number and program name: 93.137 Community Programs to Improve Minority Health Grant Program Contact: Maryn Belling Anticipated completion date: June 30, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & doc...

Assistance Listings number and program name: 93.137 Community Programs to Improve Minority Health Grant Program Contact: Maryn Belling Anticipated completion date: June 30, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & documentation of independent review and approval of all federal program reports prior to submitting them to the federal agency to ensure the reports are accurate, agree to County records, and contain only allowable expenditures. Program expenditures will be reconciled to the County?s accounting records. Errors identified will be reported to the federal agency in adjusted or resubmitted reports. Departmental training will be provided for staff responsible for preparing and reviewing reports for both data management, compliance with Uniform Guidance, 2 Code of Federal Regulations (CFR) ?200.510, and adherence to County?s policies and procedures.

View Audit 44835

Finding 52827 (2022-103)

Material Weakness 2022

Gila County

AZ

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact: Maryn Belling Anticipated completion date: May 31, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & docume...

Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact: Maryn Belling Anticipated completion date: May 31, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & documentation of independent review and approval of all federal program reports prior to submitting them to the federal agency to ensure the reports are accurate, agree to County records, and contain only allowable expenditures. Program expenditures will be reconciled to the County?s accounting records. Errors identified will be reported to the federal agency in adjusted or resubmitted reports. Departmental training will be provided for staff responsible for preparing and reviewing reports for both data management, compliance with Uniform Guidance, 2 Code of Federal Regulations (CFR) ?200.510, and adherence to County?s policies and procedures.

View Audit 44835

Finding 52826 (2022-102)

Material Weakness 2022

Gila County

AZ

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318

Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact: Maryn Belling Anticipated completion date: June 30, 2023 Corrective Action Plan: The County procurement officer will, in collaboration with responsible departments, follow Count...

Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact: Maryn Belling Anticipated completion date: June 30, 2023 Corrective Action Plan: The County procurement officer will, in collaboration with responsible departments, follow County policies and procedures for determining and documenting each sole-source procurement including documenting the good-faith search for available sources, concluding a single source, and including the related documentation in the contract file. The Procurement Officer and departments responsible for procurement will participate in annual training about County policies and procedures regarding the determination and documentation of sole-source procurement.

View Audit 44835 Questioned Costs: $1

Finding 52753 (2022-001)

Material Weakness 2022

Housing Authority of the City of Everett

WA

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

"See Corrective Action Plan for chart/table"

View Audit 44732

Finding 52751 (2022-002)

Material Weakness 2022

Treynor Community School District

IA

School Nutrition Programs

See Corrective Action Plan for chart/table

View Audit 44629

Finding 52682 (2022-001)

Material Weakness 2022

San Diego Society of Natural History

CA

Reporting

The Museum has reviewed and revised its accounting processes and has hired adequate staff to process monthly billings and reconcile the account records on a timely basis. Anticipated completion date November 2022 and responsible contact person is Matt Jawlik

View Audit 44552

Finding 52679 (2022-001)

Significant Deficiency 2022

YWCA of Hanover, Pa, Inc.

PA

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Processing of timesheets procedure to be fortified. A new grant administrator with grant management experience will be hired early 2023. This position will be responsible for reconciling all employee timesheets for accuracy before going to Safe Home Director for final review and signature. Any di...

Processing of timesheets procedure to be fortified. A new grant administrator with grant management experience will be hired early 2023. This position will be responsible for reconciling all employee timesheets for accuracy before going to Safe Home Director for final review and signature. Any discrepancies found will be reviewed with employee and changes made if necessary. Any changes to be initialed by the employee. Once all verifications are completed, CFO will process for payroll. Training for all staff with grant funding will take place during initial hire and reviewed periodically as needed or sources of funding change. CFO will prepare spreadsheet for grant submission, Grant Administrator and Safe Home Director will review for accuracy paying particular attention to the salaries being submitted. Once reviewed and everyone is in agreeance Grant Administrator will submit to the proper funding source.

View Audit 44256

Finding 52676 (2022-001)

Significant Deficiency 2022

Long Island Fqhc, Inc.

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

LIFQHC has implemented procedures to ensure that all patients are charged appropriately based on services, income and where they should be categorized on the LIFQHC sliding fee scale. Management is currently providing training to the registration staff across all sites. The objective of this trainin...

LIFQHC has implemented procedures to ensure that all patients are charged appropriately based on services, income and where they should be categorized on the LIFQHC sliding fee scale. Management is currently providing training to the registration staff across all sites. The objective of this training is to verify patients' information, such as income, in order to ensure that all patients are charged appropriately. All the above findings were happened before the training was provided. Management has also implemented a new process in which the sliding fee scale will be updated on a more timely basis. LIFQHC will update the sliding fee scale in the electronic medical record system as soon as the current year's poverty guidelines are available. Responsible Party: Savitree Pestano, Chief Financial Officer Estimated Time of Completion: December 31, 2022

View Audit 44098

Finding 52601 (2022-101)

Significant Deficiency 2022

Osborn Elementary School District No. 8

AZ

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.61

REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.027X ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.173A ? SPECIAL EDUCATION ? PRESCHOOL GRANTS U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBE...

REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.027X ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.173A ? SPECIAL EDUCATION ? PRESCHOOL GRANTS U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A210007, H027X210007, H173A210003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Mariah Kelly-Hatcher, Director of Student Services 2. Corrective action planned: 1) Error 1: For 4 of 40 files tested, the Individualized education program (IEP) was not completed timely. The IEPs were between 2 and 54 days late. ? Internal procedure of prioritizing parent attendance will be adjusted and communicated to reflect documentation being completed timely prior to the expiration date. Completed August 2022. ? Internal procedure of school psychologist oversight of IEP calendaring and regular meetings to ensure deadline adherence implemented. Completed August 2022. ? Verbal corrective discipline warning, to be followed with a written corrective discipline for IEPs not completed timely. Completed October 2021, April 2022, May 2022. 2) Error 2: For 3 of 40 files tested, the primary disability category was not properly reported. A prior or secondary eligibility category was used rather than the current primary eligibility category. ? Internal procedure established for regular checks of eligibility alignment among documents and district reporting. Established August 2022. 3) Error 3: Although the District has established internal control processes and procedures to ensure student files include required documentation, the performance of these control activities was not documented for 1 of 40 provider files tested. ? Internal control processes were reviewed and will be tested with randomized files bimonthly. This process will continue to be completed through December 2022 to ensure fidelity. 3. Anticipated completion date: December 15, 2022.

View Audit 43764

Finding 52526 (2022-003)

Material Weakness 2022

Two Rivers Head Start Agency

IL

Reporting Matching / Level of Effort / Earmarking § 200.512

Two Rivers Head Start Agency respectfully submits the following corrective action plans for the year ended August 31, 2022. Auditor: Audit Period: Dugan & Lopatka, CPA's 4320 Winfield Road Suite 450 Warrenville, IL 60555 For the year ended August 31, 2022 The findings from the schedule o...

Two Rivers Head Start Agency respectfully submits the following corrective action plans for the year ended August 31, 2022. Auditor: Audit Period: Dugan & Lopatka, CPA's 4320 Winfield Road Suite 450 Warrenville, IL 60555 For the year ended August 31, 2022 The findings from the schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number assigned in the schedule. Findings - Financial Statements 2022-01: Auditor's Recommendation: We recommendthe Agency implement procedures to ensure timely reconciliation of general ledger accounts. Action Taken: The Agency experienced significant employee turnover in the Accounting Department. New staff have been hired. The Fiscal Officer will reconcile the general ledger balances no later than 30 days after the end of the previous month. The Executive Director will review and sign the reconciliations. 2022-02: Auditor's Recommendation: We recommend that the timesheets be reviewed by the accounting department to verify all timesheets have a supervisor approval before processing payroll. If the approval is missing, the accounting department should e-mail the timesheets to the supervisor and ask for a reply verifying that the hours are correct. We also recommend that the Agency implement fully electronic timesheets that provide the ability for the supervisor to approve a timesheets remotely. Action Taken: The Agency experienced significant employee turnover in the centers. All Supervisors will receive an email reminder, with their direct reports listed, to review and approve timesheets prior to payroll being processed. The Accounting Department will review a Timecard Approval Report prior to payroll being processed. Supervisors will be notified of any missing timecards or approvals. Payroll will not be processed until the report shows all timecards have been completed and approved. Finding - Single Audit Statement 2022-03: Auditor's Recommendation: We recommend that when there is a significant vacancy in the accounting department, the Agency finds some temporary help to keep the accounting records accurate and up to date. This will enable the Agency to have adequate and complete accounting records to meet reporting requirements. Action Taken: Due to significant employee turnover in the Accounting Departmentt SF-425 and SF- 429 reports were not submitted in a timely manner or with information matching the general ledger. The new accounting team is in place and is in the process of correcting and resubmitting or submitting the reports. The accounting team will submit accurate SF-425 and SF-429 reports in a timely manner moving forward. If the funding agency has questions regarding this plan, please call me at 630-264-1444, Ext. 234.

View Audit 43752

Finding 52451 (2022-001)

Material Weakness 2022

East St Louis School District 189

IL

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.516

Corrective Action Plan Finding No.: 2022- 001 Condition: Per review of the District's inventory listing containing devices purchased with the Emergency Connectivity Fund Program funding, 876 devices of the 6,000 devices purchased were not distributed to students. This indicates that a...

Corrective Action Plan Finding No.: 2022- 001 Condition: Per review of the District's inventory listing containing devices purchased with the Emergency Connectivity Fund Program funding, 876 devices of the 6,000 devices purchased were not distributed to students. This indicates that amounts purchased and requested for reimbursement exceeded the "one device per student or staff member" requirement. The District was unable to provide supporting documentation for the 876 devices to support compliance with the "Special Tests, Restricted Purposes" compliance requirement that states there must be an "unmet need" and that there are "per-user limitations." Plan: When the Emergency Connectivity Fund Program (?ECF?) became available, the district estimated that we needed 6,000 devices in order to meet the needs of students and school staff who would otherwise lack access to connected devices and broadband connections sufficient to engage in remote learning. This estimate was based on the population of students and staff at the time. The estimate also included a provision to address the district?s mobility rate of 13.6% (many students who transferred out of the district did so without returning the resources they had been provided). Additionally, approximately 20%+ of the devices in the past would be returned with damage or would not be returned at all and families were unable to pay for them. It was never the intention of the district to over-order devices. Instead, we had a reasonable expectation (based on the factors listed above), that additional units would be necessary to ensure that no student is left without access to a device so that the district can continue to meet the educational and social-emotional needs of ALL students. As of the date of this response, of the original 876 devices that were not assigned, the district now has only 719 of those devices remaining and fully anticipates the remaining devices to be assigned by the beginning of the 2023-2024 school year (September 2023). Anticipated Date of Completion: September 1, 2023 Name of Contact Person: Jennifer Brumback, Chief Academic Officer Management Response See Above

View Audit 43749 Questioned Costs: $1

Finding 52441 (2022-006)

Significant Deficiency 2022

Columbia Gorge Community College

OR

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-006 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: The College provided emergency grants to students with the student portion of the HEERF funding, but the College could not provide evidence that the student met the de...

Finding 2022-006 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: The College provided emergency grants to students with the student portion of the HEERF funding, but the College could not provide evidence that the student met the definition of ?eligible student?. The emergency grants were used to relieve the delinquent student accounts. There were 5 students identified in our testing that were not ?enrolled in an institution of higher education on or after the date of the declaration of the national emergency (March 13, 2020).? It appears the 5 students were not enrolled at the College on or after March 13, 2020, and the College did not obtain evidence that the students were enrolled on or after this date at another institution of higher education. Responsible Individuals: Courtney Judah, Director of Institutional Effectiveness Corrective Action Plan: Ongoing training was conducted with Enterprise Management Software support to develop reporting and process steps to prevent reporting errors and improve accuracy for student?s assistance. Prevention to include creation of reports for awards pending and detailed disbursement and reconciliations schedules. Develop ongoing student intervention processes to identify student with emergency financial need. Student Funding Committee formed that processes request includes verification of enrollment, number of credits, and financial aid standing. Committee includes representatives from Financial Aid, Advising, Foundation, and the Business Office. The College has entered into an agreement with a third-party financial aid provider to service and administer financial aid awards, reporting and reconciliation. Contracted services include award packaging, document collection and compliance review, disbursement logs, direct flow of federal funds, account reconciliation and exit process. The added third-party support reduced workload on Financial Aid and allowed for a more proactive engagement with student emergency funding needs. Contacted Department of Education grant administrator for guidance on program requirements and compliance. Completed and will continue to participate in ongoing Department of Education training. Anticipated Completion Date: June 30, 2023

View Audit 52798 Questioned Costs: $1

Finding 52440 (2022-005)

Significant Deficiency 2022

Columbia Gorge Community College

OR

Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329

Finding 2022-005 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing, we noted the following issues over reporting: ? The financial data reported in the some of the quarterly reports posted for the institutional porti...

Finding 2022-005 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing, we noted the following issues over reporting: ? The financial data reported in the some of the quarterly reports posted for the institutional portion were not supported by the underlying trial balance activity. Responsible Individuals: Courtney Judah, Director of Institutional Effectiveness Corrective Action Plan: During internal audit of disbursements, the College identified several student disbursements that should have been recorded as emergency funds granted under the intuitional portion and not student portion. Journal entries were made to correct and change the award to the institutional portion, but failed to update the prior term report. To prevent future communication errors the team revisited the process and added a reviewing and updating of reports from prior periods. Management meet with the Grant Administrator and attended 2 webinars throughout the year to improve reporting process. Anticipated Completion Date: December 30, 2022

View Audit 52798

Finding 52433 (2022-004)

Material Weakness 2022

Columbia Gorge Community College

OR

Student Financial Aid Material Weakness Reporting

Finding 2022-004 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing, we noted 42 instances out of 182 disbursement transactions tested where the disbursement date per the College?s rec...

Finding 2022-004 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing, we noted 42 instances out of 182 disbursement transactions tested where the disbursement date per the College?s records and the processing date at COD was outside the mandatory 15-day reporting window. In addition, we noted 52 instances out of 182 disbursement transactions tested where the disbursement date per the student?s record and the disbursement date per COD did not agree. Responsible Individuals: Axel Hernandez, Director of Financial Aid Corrective Action Plan: Continue to identify and resolve Enterprise Management Software (ERP) issues that result in disbursement delays. The College has entered into an agreement with a third-party financial aid provider to service and administer financial aid awards, COD reporting and reconciliation. Contracted services include award packaging, document collection and compliance review, disbursement logs, direct flow of federal funds, account reconciliation and exit process. Ongoing training was conducted with ERP support and third-party disbursement software support to develop reporting and process steps to prevent reporting errors and improve accuracy in reporting in identifying student?s assistance needs. Prevention to include creation of reports for awards pending and detailed disbursement and reconciliations schedules. Anticipated Completion Date: Ongoing

View Audit 52798

Finding 52432 (2022-003)

Material Weakness 2022

Columbia Gorge Community College

OR

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing over the NSLDS reporting requirements, we noted that 27 enrollment status certifications out of 151 enrollment certi...

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing over the NSLDS reporting requirements, we noted that 27 enrollment status certifications out of 151 enrollment certifications tested were not reported to NSLDS in the required timeframe. In addition, it was noted that 57 enrollment statuses out of 151 enrollment statuses tested did not agree to the enrollment status that was submitted to NSLDS. Responsible Individuals: Mary Martin, Registrar Corrective Action Plan: Enrollment reporting is the responsibility of the Columbia Gorge Community College (CGCC) Registrar. Reporting of enrollment information in a timely manner for the year ended June 30, 2022, was impacted by the implementation of a new Student Information System (SIS) in May 2021. The SIS included significant changes to student record procedures and a new enrollment reporting process. In response to the Enrollment Reporting Finding for the year ended June 30, 2022, the Registrar continues working to mitigate any issues negatively impacting enrollment reporting by: ? working with the Vice President of Student Services and Director of Financial Aid to establish internal checks and balances to ensure reporting is being done in a timely manner; ? working with SIS system support staff and internal IT staff to promptly address technical issues and/or other issues impacting enrollment reporting; ? working with National Student Clearinghouse representative to ensure reporting schedule meets required timeframes; ? consistent review of enrollment files prior to submission to ensure correct student enrollment statuses and program information are being reported; ? prompt resolution of reporting errors; ? identifying and training of additional staff on enrollment reporting. Anticipated Completion Date: Ongoing

View Audit 52798

Finding 52425 (2022-001)

Material Weakness 2022

Mobridge Pollock School District No 62-6

SD

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

The Mobridge Pollock School District business manager, Kim Schneider, is the contact person at this entity, respoinsible for the correctie action plan for this finding. This finding is due to the limited number of staff employed int he district's business office. The Board is award of the issue and ...

The Mobridge Pollock School District business manager, Kim Schneider, is the contact person at this entity, respoinsible for the correctie action plan for this finding. This finding is due to the limited number of staff employed int he district's business office. The Board is award of the issue and will provide continual analysis of the processes and procedures surrounding the compliance requirements of procurement, suspension and debarment.

View Audit 52194

Finding 52424 (2022-001)

Material Weakness 2022

Park City Performances

UT

Reporting Allowable Costs / Cost Principles Material Weakness

Finding 2022-01: Internal Controls Documentation ? Corrective Action Plan Name of contact person: Randy Barton, Executive Director Corrective Action: Management will submit the required 2021 information when it submits the required information for fiscal 2022. Proposed Completion Date: Management wi...

Finding 2022-01: Internal Controls Documentation ? Corrective Action Plan Name of contact person: Randy Barton, Executive Director Corrective Action: Management will submit the required 2021 information when it submits the required information for fiscal 2022. Proposed Completion Date: Management will submit the information for fiscal 2022 and 2021 during December 2022 or January 2023, before the required submission for fiscal 2022 is due..

View Audit 52472

Finding 52419 (2022-001)

Significant Deficiency 2022

National Forest Foundation

MT

Significant Deficiency

Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar...

Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2021 data collection form was not submitted within 30 days of report issuance. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.

View Audit 50755

Finding 52415 (2022-002)

Material Weakness 2022

Cissna Park Senior Life Development, Nfp

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Finding No. 2022-002 ? Preparation of Financial Statements Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 51266

Finding 52414 (2022-001)

Material Weakness 2022

Cissna Park Senior Life Development, Nfp

IL

Internal Control / Segregation of Duties HUD Housing Programs Material Weakness

Finding No. 2022-001 ? Segregation of Duties Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 51266

Corrective Action Plans

Filters