Corrective Action Plans

Finding 52066 (2022-001)

Material Weakness 2022

Maricopa County Special Health Care District

AZ

Reporting Internal Control / Segregation of Duties

Finding 2022-001: Grant Program/ALN #: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution/ALN # 93.498 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: Not applicable Name of Contract Person: Lito Landas, Controller Management...

Finding 2022-001: Grant Program/ALN #: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution/ALN # 93.498 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: Not applicable Name of Contract Person: Lito Landas, Controller Management Response: An additional review process of the Schedule of Expenditures of Federal Awards (SEFA) will be implemented to be performed by both the Vice President of Financial Services and the Chief Financial Officer to ensure the SEFA contains complete and accurate reporting of expenditures, and to ensure that applicable guidance is reviewed prior to its finalization. Proposed Completion Date: October 31, 2023

View Audit 53538

Finding 52064 (2022-101)

Material Weakness 2022

Yuma/la Paz Community College District (arizona Western College)

AZ

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.414 § 200.513 § 200.521

Assistance Listings number and name 84.425F COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Institutional Portion Award number and years P425F201546-20B, May 6, 2020 through June 30, 2023 Federal agency U.S. Department of Education Compliance requirement(s) Allow...

Assistance Listings number and name 84.425F COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Institutional Portion Award number and years P425F201546-20B, May 6, 2020 through June 30, 2023 Federal agency U.S. Department of Education Compliance requirement(s) Allowable costs/cost principles Questioned costs $4,249,864 Name(s) of contact person: Ross Poppenberger Anticipated completion date: Q1 (January - March) 2023 The District misinterpreted its Federal Indirect Cost Rate (IDC) as it applies to HEERF funding. Although the District applied their prenegotiated IDC rate to the HEERF Grant, the District did not apply the rate to the correct program expenditures when calculating the IDC. The District updated its internal grants IDC calculation policies and procedures to ensure that indirect costs are properly calculated and reviewed for accuracy and written confirmation is obtained from the grantor for a new grant?s IDC calculation. Further, the District is working with the U.S. Department of Education to reappropriate the unallowable funds to allowable direct costs.

View Audit 52976 Questioned Costs: $1

Finding 52063 (2022-001)

Material Weakness 2022

Housing Authority of the City of Bristol

CT

Procurement, Suspension & Debarment

Corrective Actions: The Authority will put in place internal controls that will include the following: ? A review of transactions will be done every six months to identify recurring transactions that may result in aggregate purchases in excess of competitive procurement thresholds. ? We will also en...

Corrective Actions: The Authority will put in place internal controls that will include the following: ? A review of transactions will be done every six months to identify recurring transactions that may result in aggregate purchases in excess of competitive procurement thresholds. ? We will also ensure that vendor files will contain all necessary documentation to explain emergency-type procurements.

View Audit 53296

Finding 52062 (2022-001)

Significant Deficiency 2022

Family Resource Center of South Florida, Inc.

FL

Significant Deficiency Internal Control / Segregation of Duties

Finding: SD2022-001 Non-compliance ? Child Welfare Case Manager Certification (ALN#93.658) Accountable Owner: Yissel Fernandez, Director of Quality Assurance / Quality Improvement Anticipated Completion Date: January 1, 2023 Action Steps: Betty Constant, Quality Assurance Specialist has added all st...

Finding: SD2022-001 Non-compliance ? Child Welfare Case Manager Certification (ALN#93.658) Accountable Owner: Yissel Fernandez, Director of Quality Assurance / Quality Improvement Anticipated Completion Date: January 1, 2023 Action Steps: Betty Constant, Quality Assurance Specialist has added all staff with a certification to the Florida Certification Board online system. Three days post submittal of recertification and payment requirements, Betty Constant is verifying certification were renewed. On an on-going basis all staff certifications are reviewed bi-monthly through the portal by Betty Constant. Payments will be made via credit card on the Florida Certification Board on-line portal. New procedures will go into effect starting January 1, 2023.

View Audit 52522

Finding 52055 (2022-003)

Significant Deficiency 2022

Harrisburg Area Community College

PA

Questioned Costs Eligibility Student Financial Aid

Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are disc...

Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: U.S. Department of Education Audit Period: July 1, 2021 ? June 30, 2022 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: Student Financial Aid Cluster: Significant Deficiency in Internal Control over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) ? Significant Deficiencies Audit Finding No.: 2022-003 Federal Program: (per Finding) Student Financial Aid Cluster Compliance Requirement: (per Finding) Activities Allowed or Unallowed and Eligibility Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Significant Deficiency in Internal Controls over Compliance and Noncompliance 34 CFR 668.32-a student is eligible to receive Title IV, HEA (Higher Education Act) program assistance if the student is a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Auditor Recommendation: (copy from audit findings documentation) We recommend that the College contact the U.S. Department of Education to review the programs in question and determine what additional programmatic changes may be necessary, if any, to ensure the student financial aid program is in compliance with federal regulations. Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). This finding was resolved in April 2022. Below are some of the specific steps the College took (and will continue) to correct the situation. o Identified an approved program and/or degree that aligns with each former pre-program student?s academic goal. Currently enrolled students moved to approved programs and degrees listed on the College?s ECAR. ? It is also important to note that the program(s) do not have a selective separate admissions process. o Removed the pre- or p-coded programs from Banner to ensure this error does not occur in the future relative to auto packaging. o Updated the admissions welcome/acceptance letter to inform new student about the selective/competitive (i.e., Nursing, Dental Assisting, etc.) entry programs and their next steps. o Conducted semesterly tests to ensure no currently enrolled students are coded under ?pre? or ?p-coded? programs. The next test is scheduled for October 2022. o Updated the financial aid policies and procedures manual and checklists. o Provided and will continue to provide professional development opportunities to financial aid employees. Anticipated Completion Date: Done Name(s) and Title(s) of contact person(s) responsible for correction action: Dawn K Mull Director, Financial Accounting & Reporting Harrisburg Area Community College dkmull@hacc.edu

View Audit 51968 Questioned Costs: $1

Finding 52054 (2022-004)

Significant Deficiency 2022

Harrisburg Area Community College

PA

Student Financial Aid Reporting Significant Deficiency

Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are disc...

Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: (Federal Agency per Finding) U.S. Department of Education Audit Period: July 1, 2021 ? June 30, 2022 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: (per Finding) Student Financial Aid Cluster: Significant Deficiency in Internal Control over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) ? Significant Deficiencies Audit Finding No.: 2022-004 Federal Program: (per Finding) Student Financial Aid Cluster Compliance Requirement: (per Finding) Reporting Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Significant Deficiency in Internal Control over Compliance and NonCompliance Institutions are required to report enrollment information under the Pell grant and direct loan programs via the National Student Loan Data System (NSLDS). Auditor Recommendation: (copy from audit findings documentation) We recommend that the College contact the student to obtain a copy of their social security card to confirm the name and number to correct this situation. The College should also review its internal procedures to ensure controls are in place to timely identify reporting discrepancies and make corrections as necessary Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). ? The College contacted the student (via email) on Jan. 16, 2023, to verify their information. The student did not respond. ? The College sent a follow up communication on Feb. 13, 2023. ? If the student does not respond by close of business this week (Friday, Feb. 24, 2023), then a member of the Registration and Records unit will contact the student via phone. ? If the student does not respond, a hold will be placed on the student account. The student will not be able to perform any transition until the requirement is met. *The case in question is a unique situation in which the College does not know if the student provided the wrong SSN to HACC or the previous institution, and there is no way that the College would have known that information prior to the reject from the National Student Clearinghouse. At this point the College does not know if the student provided the wrong information to HACC or their prior institution because the student has not responded to the College?s outreach. Moving forward, the College plans to contact students immediately AND place a hold on their accounts (immediately). In most cases, the holds prompt students into action that they would not otherwise take. Anticipated Completion Date: In process Name(s) and Title(s) of contact person(s) responsible for correction action: Dawn K Mull Director, Financial Accounting & Reporting Harrisburg Area Community College dkmull@hacc.edu

View Audit 51968

Finding 52053 (2022-006)

Material Weakness 2022

Cci Health & Wellness Services and Affiliate

MD

Reporting

Finding No. 2022-006: Inadequate System to Ensure Timely Filing of Required Reports ? Material Weakness in Internal Control Over Financial Reporting U.S. Department of Health...

Finding No. 2022-006: Inadequate System to Ensure Timely Filing of Required Reports ? Material Weakness in Internal Control Over Financial Reporting U.S. Department of Health and Human Services (HHS), Family Planning Services, ALN 93.217 Condition: The final federal financial report (Form 425) for the period January 1, 2022 through March 31, 2022 and the quarterly report for period June 1, 2021 through September 30, 2021 were not submitted to HHS by the required due dates. In addition, the Data Collection Form for the year ended June 30, 2022, was not submitted to Federal Audit Clearinghouse by the due date. Recommendation: N/A Action Taken: CCI is actively working to reach adequate staffing levels to properly manage grants and adhere to funder requirements on reporting. Anticipated Completion/Implementation Date: End of fiscal year 2024

View Audit 52323

Finding 52051 (2022-007)

Material Weakness 2022

Cci Health & Wellness Services and Affiliate

MD

Procurement, Suspension & Debarment § 200.214 § 200.317 § 200.318 § 200.327

Finding No. 2022-007: Procurement Policy - Material Weakness in Internal Control Over Financial Reporting ...

Finding No. 2022-007: Procurement Policy - Material Weakness in Internal Control Over Financial Reporting U.S. Department of Health and Human Services, Health Center Program Cluster; CDFA No. 93.224 Condition: There is no formal documentation or evidence to support that competitive price analysis for vendors selected by CCI several years ago or that suspension and debarment verifications were performed for vendors, as required by the general procurement standards of the Uniform Guidance. Recommendation: Marcum recommends that CCI update its existing procurement policy governing contracts with vendors that will be reimbursed by federal grants to incorporate all of the provisions included in the general procurement standards of the Uniform Guidance Section 200.318 and the debarment and suspension regulations of Uniform Guidance Section 200.214. Marcum also recommend that a review of all vendor contract files be performed to ensure that the documentation as required under the Uniform Guidance is maintained in the files. Action Taken: CCI is recommending to the board to update its procurement policy by obtaining at a minimum-three separate bids for anything above $50,000.00. We are also in the process of hiring a full-time purchasing manager to oversee procurement policy and strategy. Anticipated Completion/Implementation Date: End of fiscal year 2024.

View Audit 52323

Finding 52050 (2022-005)

Material Weakness 2022

Cci Health & Wellness Services and Affiliate

MD

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding No. 2022-005: Lack of Documentation of Management Review over Salary Certifications ? Material Weakness in Internal Control Over Financial Reporting ...

Finding No. 2022-005: Lack of Documentation of Management Review over Salary Certifications ? Material Weakness in Internal Control Over Financial Reporting U.S. Department of Health and Human Services, Family Planning Services, ALN 93.217; Prevention and Health Promotion Administration--Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 Condition: Time charges to federal awards are based upon estimates established by CCI through the grant budgeting process. There is no evidence that salaries charged to the federal programs were subsequently reviewed by program managers for propriety and adjusted as deemed necessary. Recommendation: Marcum recommends that management adhere to its policy requiring the Finance and Grants Manager to meet after each pay period to review the time and labor charges to federal awards, noting any changes that need to be made. Marcum also recommend that this meeting, review and any amendments made be documented and evidenced by signatures or initials of the employees involved in the process and the date the meeting occurred. Action Taken: CCI will implement a grants management software that will tie to the payroll software. Changes made in one system, will be reflected in the other. Each system will have an advanced audit trail?complete with an approvals process. Anticipated Completion/Implementation Date: End of calendar year 2023.

View Audit 52323

Finding 52049 (2022-001)

Material Weakness 2022

Cedar County Memorial Hospital

MO

Allowable Costs / Cost Principles Material Weakness Reporting

FINDINGS? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to r...

FINDINGS? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to Covid-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management did not believe it was necessary to document how contracted emergency room physician costs were necessary to prepare, prevent and respond to Covid-19. Name of the contact person responsible for corrective action: Carla Gilbert, CFO. Planned completion date for corrective action plan: January 31, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Carla Gilbert, CFO at (417) 876-3097.

View Audit 52320

Finding 52047 (2022-003)

Material Weakness 2022

New Prairie United School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-003 Contact Person Responsible for Corrective Action: Tim Scott Contact Phone Number: 574-654-7273 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will meet with representative/s from the South LaPorte County Sp...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Tim Scott Contact Phone Number: 574-654-7273 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will meet with representative/s from the South LaPorte County Special Education Cooperative to ensure compliance with the matching, level of effort, and earmarking requirements for federal grants. He will pay particular attention to acquire proof that the required level of expenditures for non-public school students with disabilities is met. Anticipated Completion Date: August 2024

View Audit 51962

Finding 52042 (2022-002)

Material Weakness 2022

Clearfield County Career and Technology Center

PA

Questioned Costs Cash Management Reporting

Finding 2022-002: Cash Management - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: The tracking and ma...

Finding 2022-002: Cash Management - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: The tracking and matching of grant revenues and expenditures and the related grant receivable and unearned revenue amounts is necessary to assist in making management decisions and for the proper reporting and use of such funds in accordance with each of the individual grant requirements and this information is essential for grant administration and for preparing the Center's Schedule of Expenditures of Federal Awards (SEFA). Condition/Context: The Center's system of tracking its grants and matching revenues with expenditures lacks the necessary level of sophistication, given the number and complexities of the Center's grant activities, which hampers the Center's ability to properly administer its grants and prepare a complete and accurate SEFA. In addition, one of the grants was funded under the reimbursement method where costs for which reimbursement was requested are to be paid for prior to the date of the reimbursement request. During the year, the Center drew down $207,610 it had not yet incurred eligible costs for, and then continued to spend this amount after the grant period had ended. One of the two draws tested did not comply with requirements. Effect: The Center should work with the U.S. Department of Education for purposes of determining whether the $207,610 should be returned. The Center also did not prepare a complete and accurate SEFA in a timely manner to comply with its financial reporting requirements. Cause: The Center has not prioritized a formal system for tracking its grant activities and also lacked a complete and accurate understanding of grant funding under the reimbursement method. Questioned Costs: $207,610 Recommendation: We recommend that the Center develop and implement a formal system for tracking its grant related activities including the review and approval of grant reports and draw down requests reconcile to the general ledger grant activity prior to submitting a reimbursement request or grant report. Views of Responsible Officials: Management agrees and is working to realign the grant process from formalizing the administration and determining the involvement of staff members. Corrective Action Taken: A timeline will be initiated between all involved staff to oversee, track, report and manage all of the Center?s grant awards. Timeline will ensure that budgets, reporting requirements and purchases are handled in a timely manner. Management is also working with the U.S. Department of Education regarding the resolution of this matter. Designated member responsible for corrective action plan: Susan Barger, Business Manager

View Audit 50836 Questioned Costs: $1

Finding 52041 (2022-003)

Material Weakness 2022

Clearfield County Career and Technology Center

PA

Reporting Material Weakness

Finding 2022-003: Reporting - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: Section 18004(e) of the C...

Finding 2022-003: Reporting - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: Section 18004(e) of the Coronavirus Aid, Relief and Economic Security Act (CARES Act), directed institutions receiving funds under Section 18004 of the Act, to submit a new, separate form covering aggregate amounts spent for HEERF I, HEERF II and HEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after an institution has expended and liquidated all (a)(1) Institutional Portion, (a)(2) and (a)(3) funds and checks the ?final report? box. Condition/Context: The Center posted two inaccurate reports to their website, including the Quarterly Budget and Expenditure Reporting under CARES Act Sections 18004(a)(1) Institutional Portion, 18004(a)2), and 18004(a)(3) reports covering the quarters ending December 31, 2021 and March 31, 2022. Two of the five reports tested did not comply with requirements. Effect: The Center did not provide the public with accurate and reliable data related to the 18004 (a)(3) funds. Cause: The Center did not fill out the forms correctly nor in accordance with the HEERF reporting requirements. Questioned Costs: Not applicable. Recommendation: The Center should assign an individual to monitor reporting requirements of awards to ensure the Center is in compliance. In addition, the Center will need to submit updated reports to reflect accurate presentation of the information noted previously that during the year, the Center drew down funds and subsequently reported expenses, it did not incur eligible costs for. Views of Responsible Officials: Management agrees with the finding. While the Center did not provide the public with accurate data, the Center believed it had filed the reports correctly at the time. Corrective Action Taken: Since the finding was identified during the audit, the Center plans to submit the revised reports stated above. Designated member responsible for corrective action plan: Susan Barger, Business Manager

View Audit 50836

Finding 52040 (2022-005)

Significant Deficiency 2022

Ashland University

OH

Student Financial Aid Reporting Procurement, Suspension & Debarment

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-005 Audit Finding: The University was required, as a result of the Focused Program Review (OPE ID: 00301200) (FPR) regarding the University?s part...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-005 Audit Finding: The University was required, as a result of the Focused Program Review (OPE ID: 00301200) (FPR) regarding the University?s participation in the ?Pell for Students Who Are Incarcerated? experiment (Second Chance Pell), to complete a full file review (enrollment status, effective dates and reporting dates) of all National Student Loan Data System (NSLDS) enrollment reporting for the 2019-20 and 2020-21 award years and update and correct errors identified. Corrective Actions Taken or Planned: Management concurs with the finding. The Registrar?s Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effective status data field required correction in the NSLDS Enrollment History system. Since the restoration of the NSLDS system in November 2022, the Registrar?s Office has been correcting the data.

View Audit 50813

Finding 52039 (2022-004)

Significant Deficiency 2022

Ashland University

OH

Student Financial Aid Subrecipient Monitoring

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-004 Audit Finding: The University did not have an established policy and procedure to ensure that the University consistently applied the regulati...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-004 Audit Finding: The University did not have an established policy and procedure to ensure that the University consistently applied the regulations regarding payments of Pell if a student?s program crossed over an award year. Corrective Actions Taken or Planned: Management concurs with the finding. In April 2022 a formal policy and procedures addressing the awarding of the Pell Grant has been established to ensure compliance including staff training.

View Audit 50813

Finding 52038 (2022-003)

Significant Deficiency 2022

Ashland University

OH

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-003 Audit Finding: As part of Schneider Downs testing of the origination records, we noted within a sample of 25 transactions, there were three re...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-003 Audit Finding: As part of Schneider Downs testing of the origination records, we noted within a sample of 25 transactions, there were three records that had differences between the Common Origination and Disbursement (COD) data and the University?s data for their verification status codes. Corrective Actions Taken or Planned: Management concurs with the finding. Once management was made aware of the unresolved variances of verification codes, the variances were corrected immediately. Upon discovery in August 2022, the Student Financial Aid Office immediately implemented additional controls and training of staff to ensure that these issues do not reoccur.

View Audit 50813

Finding 52037 (2022-002)

Material Weakness 2022

Ashland University

OH

Questioned Costs Special Tests & Provisions Student Financial Aid

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-002 Audit Finding: As part of the audit for the 2021- 2022 Federal award year, Schneider Downs determined that the University used the same determ...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-002 Audit Finding: As part of the audit for the 2021- 2022 Federal award year, Schneider Downs determined that the University used the same determination for the payment period for those students who had been awarded Pell grants that it had been using in the periods for which the U.S. Department of Education (ED) conducted the Focused Program Review (FPR). In addition to the population of students who are participating the Second Chance Pell program, the University also identified additional students, that when using ED?s interpretation of the Code of Federal Regulations (CFR), the University used a payment period that did not reflect enrollment in a nonstandard instructional term program. Corrective Actions Taken or Planned: Management does not concur with the criteria of this finding due to a disagreement with the interpretation of the regulations included in ED?s Final Program Review Determination (FPRD) and has appealed the finding as stated in the following paragraphs. Management followed the direction received from the ED Reviewers during the FPR exit interview on September 24, 2021, stating the University should not change its practice for the Second Chance Pell students enrolled in their respective instructional program nor the calculation using Formula 1 for the payment period until the Program Review Report (PRR) is received. The PRR was received on January 3, 2022, which was after the summer and fall 2021 semesters and just weeks prior to the start of the spring 2022 semester. Moreover, pursuant to the Higher Education Act ?498A(b), the University was entitled to an opportunity to review the PRR and within 60 days of receipt, submit a response for ED?s review prior to their preparing a final determination. The University submitted its response to the PRR on March 11, 2022. The University disagrees with the determinations in the FPRD and is vigorously defending itself against the ED interpretation of the regulations, the findings and the proposed financial assessments. The University filed an appeal of the findings and the associated financial assessments contained in the FPRD on October 24, 2022, and submitted a brief in support of the appeal on January 22, 2023, to the ED Office of Hearings and Appeals within the guidelines as prescribed by the Higher Education Act ? 487(b)(2) and U.S.C. ? 1094(b)(2). Effective with the fall 2022 semester term and each fall and spring terms thereafter, the Second Chance Pell students enrolled in their respective instructional programs have a fifteen (15) week standard instructional term and the payment period qualifies for calculations utilizing Pell Formula 1.

View Audit 50813 Questioned Costs: $1

Finding 52028 (2022-002)

Significant Deficiency 2022

Lipscomb University

TN

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Responsible Individual(s): Ron Anderson, Associate VP of Student Financial Services Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA No.: Various Finding Summary: When a recipient of Title IV grant or loan assistance withdraws from an in...

Responsible Individual(s): Ron Anderson, Associate VP of Student Financial Services Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA No.: Various Finding Summary: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date and must return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. During 2022, three students that withdrew during the period of enrollment required a refund of funds. These returns of Title IV funds were not made within the 45 day period required. Corrective Action Plan (CAP): The University will partner with the Registrar?s Office to determine students who have withdrawn from Lipscomb and need to have Federal Title IV funds returned. These returns will be tracked in a spreadsheet, calculated within the Student Information System, and returned through Common Origination and Disbursement within the regulated 45 days. Anticipated Completion Date: The procedures will be implemented for the 2022-2023 Financial Aid Year. Responsible Parties: The Return to Title IV process will be done by staff in the Financial Aid Office as assigned by the Director and monitored by the Associate VP of Student Financial Services.

View Audit 50808

Finding 52027 (2022-001)

Significant Deficiency 2022

Lipscomb University

TN

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

Responsible Individual(s): Ron Anderson, Associate VP of Student Financial Services Finding 2022-001 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA No.: Various Finding Summary: In accordance with 34 CFR Sections 685.102(b), 685.301, and 303, each mont...

Responsible Individual(s): Ron Anderson, Associate VP of Student Financial Services Finding 2022-001 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA No.: Various Finding Summary: In accordance with 34 CFR Sections 685.102(b), 685.301, and 303, each month, the Common Origination and Disbursement system provides institutions with a School Account Statement (SAS) data file which consists of a Cash Summary, Cash Detail, and (optional at the request of the institution) Loan Detail records. The institution is required to reconcile these files to the institution's financial records. Since up to three Direct Loan program years may be open at any given time, institutions may receive three SAS data files each month. During fiscal year 2022, only three of the twelve monthly reconciliations were completed due to a system conversion and turnover in the financial aid department. Corrective Action Plan (CAP): The University will implement procedures to reconcile the Common Origination and Disbursement system to the University?s financial records for Direct Loans monthly. This task will be completed in the Financial Aid Office as assigned by the Director of Financial Aid and monitored by the Associate VP for Student Financial Services. Reconciliations will be completed for each month with disbursements, staring with the 2022-2023 Financial Aid Year. Anticipated Completion Date: The procedures will be implemented for the 2022-2023 Financial Aid Year. Responsible Parties: The monthly reconciliation will be done by staff in the Financial Aid Office as assigned by the Director and monitored by the Associate VP of Student Financial Services.

View Audit 50808

Finding 52026 (2022-001)

Material Weakness 2022

The Salvation Army Residence Inc., A Florida Corporation

FL

HUD Housing Programs Reporting Special Tests & Provisions

1 CORRECTIVE ACTION PLAN Project Legal Name: William Booth Towers Orlando, FL (A Project of The Salvation Army Residences, Inc., a Florida Corporation) HUD Project No.: 067-11269 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sr...

1 CORRECTIVE ACTION PLAN Project Legal Name: William Booth Towers Orlando, FL (A Project of The Salvation Army Residences, Inc., a Florida Corporation) HUD Project No.: 067-11269 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management is working to get the audit done in a more timely manner so that the calculation for residual receipts can be completed in time to make any necessary deposits within the required deadline. The intent is to begin the FY 23 audit prior to fiscal year end to allow for customary preliminary audit work. b. Action(s) Taken or Planned on the Finding On February 11, 2022 the Project remitted the residual receipts funds to HUD for the fiscal year ended Sep 30, 2021. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Cleared. 2. Finding 2021-002 Cleared.

View Audit 49453

Finding 52023 (2022-002)

Material Weakness 2022

William Booth Residence, Inc., A Texas Corporation

TX

HUD Housing Programs Eligibility

CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action...

CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 2. Finding 2022-001 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding that a sample of tenant lease files tested were missing evidence of EIV report data. d. Action(s) Taken or Planned on the Finding Management agrees with the finding. The property was sold prior to the end of FY 2022, with HUD approval, and all tenant files were trasnferred to the buyer. Therefore, we consider this matter closed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared.

View Audit 49452

Finding 52022 (2022-001)

Significant Deficiency 2022

William Booth Residence, Inc., A Texas Corporation

TX

Special Tests & Provisions HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action...

CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The property obtained a HUD-approved management agent certification effective upon sale of the property on May 11, 2022. Additionally, the management company had prior HUD approval for other entities, and no management fees were paid to the new management agent during the audit period. The property has transitioned to a new owner with a HUD-approved management agent certification. b. Action(s) Taken or Planned on the Finding The Organization agrees with the finding and notes that the property has transitioned to a new owner with a HUD-approved management agent certification. 2. Finding 2022-001 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding that a sample of tenant lease files tested were missing evidence of EIV report data. d. Action(s) Taken or Planned on the Finding Management agrees with the finding. The property was sold May 11, 2022 with HUD approval and all tenant files were transferred to buyer. Therefore, we consider this matter closed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared.

View Audit 49452

Finding 52018 (2022-003)

Material Weakness 2022

Family Medical Center of Michigan, Inc.

MI

Material Weakness Special Tests & Provisions

Section II Government Auditing Standards Findingd 2022-003. Material Weakness and Material Noncompliance - Special Tests. FMC Comments: FMC Patient Account Department has had significant turnover in the billing department over the past two years, as well as implementation of new software. FMC hire s...

Section II Government Auditing Standards Findingd 2022-003. Material Weakness and Material Noncompliance - Special Tests. FMC Comments: FMC Patient Account Department has had significant turnover in the billing department over the past two years, as well as implementation of new software. FMC hire several Temp staff and their turnover and out due to medical issues. Many of the issues are due to improper documentation or manual error in inputting the patients slide scale in the system. Corrective Action: Family Medical will have management or assigned staff to review all the current sliding fee patient's and ensure that the center has an up to date sliding fee application for each. FMC will retrain staff at the Front Desk at each site and require them to provide obtain the proper application and d ocuments. Patient Accounts will review the current application to ensure that the current patients are being charged the proper sliding fee scale. Management will develop a training module with HR to have each staff complete and test out. FMC is working on hiring additional Staff. We expect this to be completed by February 28, 2023. Responsible Staff: Sena Jolliffi and Christine Croley.

View Audit 50312

Finding 52017 (2022-001)

Significant Deficiency 2022

Notre Dame of Maryland University, INC

MD

Reporting

The university concurs with this finding and provides the following corrective action plan. The university will update its website reporting of HEERF funds to reflect full utilization.

View Audit 50311

Finding 52016 (2022-001)

Significant Deficiency 2022

Ucr of Marion, Ohio Inc. D/b/a Brownstone Terrace

OH

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and recon...

1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and reconcile the creation and retention of background checks and Income reports as part of the move in process. Additional training was provided and corrective action was taken. Management is reviewing and revising the EIV policy. 3. Status of Corrective Actions on Prior Findings The Corporation did not remediate the prior year finding for failure to comply with timely EIV Income Reports.

View Audit 47883

Corrective Action Plans

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