Corrective Action Plans

Finding 51889 (2022-002)

Significant Deficiency 2022

OK

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explan...

Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Inspection staff has been directed to monitor abatement dates and forward to compliance to ensure payments are being abated correctly and timely. Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2023

View Audit 49732

Finding 51888 (2022-001)

Significant Deficiency 2022

Oklahoma City Housing Authority

OK

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: We recommend that management increase the number of recertification?s reviewed on a monthly basis until they can ensure a majority of the files meet HUD s eligibility requirements. We also recommend that management identify the specialists responsible for the erroneous files and inve...

Recommendation: We recommend that management increase the number of recertification?s reviewed on a monthly basis until they can ensure a majority of the files meet HUD s eligibility requirements. We also recommend that management identify the specialists responsible for the erroneous files and investigate whether findings represent a systemic problem or are limited to a few specialists. Additional training for housing specialists would also improve accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Three separate employees will quality control additional files monthly. Specialists have been identified and does not appear to be a systemic problem. Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2023

View Audit 49732

Finding 51887 (2022-001)

Material Weakness 2022

Native Village of Tazlina

AK

Subrecipient Monitoring

Finding 2022-001 Lack of Internal Control Over Subrecipient Monitoring Requirements Name of Contact Person: Marce Simeon Corrective Action Plan: We concur with the recommendation. Policies and procedures are being developed to ensure proper monitoring of subrecipients. A program administrator will...

Finding 2022-001 Lack of Internal Control Over Subrecipient Monitoring Requirements Name of Contact Person: Marce Simeon Corrective Action Plan: We concur with the recommendation. Policies and procedures are being developed to ensure proper monitoring of subrecipients. A program administrator will be assigned to all future pass through awards. A written agreement with subrecipients will be drafted and retained in the program grant folder. All the required reports, with supporting documentation, will be available for review. All program activities will be recorded timely in the general ledger supported by the accounting records of the program. Proposed Completion Date: September 8, 2023

View Audit 48553

Finding 51883 (2022-001)

Significant Deficiency 2022

Kittitas Reclamation District

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.318 § 200.320

Kittitas Reclamation District P.O. Box 276 Ellensburg, WA 98926 Phone: (509) 925-6158 Fax: (509) 925-7425 CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kittitas Reclamation District January 1, 2022 through December 31, 2022 This schedule presents the corrective action the D...

Kittitas Reclamation District P.O. Box 276 Ellensburg, WA 98926 Phone: (509) 925-6158 Fax: (509) 925-7425 CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kittitas Reclamation District January 1, 2022 through December 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District?s internal Controls were inadequate for ensuring it complied with federal procurement requirements. Name, address, and telephone of District contact person: Stacy Berg PO Box 276 Ellensburg, WA 98926 (509)925-6158 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). Upon receiving the guidance on the current audit, the District would like to move forward by reviewing the procurement policy and making any necessary changes while working under the guidance of the SAO Procurement Specialist to ensure that an updated procurement policy continues to meet the needs of the District and the federal guidelines for federal funding. Anticipated date to complete the corrective action: September 30, 2023

View Audit 47110

Finding 51876 (2022-002)

Significant Deficiency 2022

Santa Fe Institute

NM

Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

Management has implemented additional controls to be performed by the Sponsored Research department and VP of Administration office to better monitor and track sub-contractor debarment status prior to their being brought onboard for work with SFI. Additionally, a list of all vendors that needed Susp...

Management has implemented additional controls to be performed by the Sponsored Research department and VP of Administration office to better monitor and track sub-contractor debarment status prior to their being brought onboard for work with SFI. Additionally, a list of all vendors that needed Suspension and Debarment from the previous year will be reviewed in January of the following year as SFI utilizes vendors over multiple years due to limited availability of vendors to provide necessary services.Responsible party: Suzette A. Fronk, Chief Financial Officer Planned completion date for corrective action plan: September 1, 2023 Plan to monitor completion of corrective action plan: In conjunction with the VP of Administration, Sponsored Research Office, and the Chief Financial Officer, SFI?s Finance Committee will monitor the completion of the corrective action plan.

View Audit 47108

Finding 51875 (2022-001)

Material Weakness 2022

United Way of Door County, Inc.

WI

Reporting Internal Control / Segregation of Duties

2022-001 Material Audit Adjustments: Management will review the current year audit adjustments and attempt to adjust the accounts to actual in year 2023.

View Audit 47106

Finding 51874 (2022-001)

None 2022

Northern Maine General

ME

Reporting Matching / Level of Effort / Earmarking

The Organization has created a policy to annually review the federal compliance supplement to ensure compliance and reporting requirements with federal programs. As additional federal funding is received the Organization will conduct a thorough review to maintain compliance with all programs.

View Audit 45041

Finding 51873 (2022-001)

Material Weakness 2022

Emanate Health and Affiliates

CA

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Finding 2022-001: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Condition: Emanate Health and Affiliates incorrectly reported lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?) due to errors m...

Finding 2022-001: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Condition: Emanate Health and Affiliates incorrectly reported lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?) due to errors made in the calculation of lost revenues which resulted in an overstatement of lost revenues of $8,123,440. Planned Corrective Action: In future reporting periods, management will add an additional layer of review of the lost revenue calculation before submission through the Portal. Through this review, management will ensure the lost revenue calculation is performed on a comparable basis which would include the same types of revenues being compared. Management will correct the lost revenues attributable to coronavirus in the next Portal submission, as applicable and ensure any other Portal submissions have the correct lost revenue calculation and is reported correctly. Contact Person: Leon Choiniere, Chief Financial Officer Anticipated Completion Date: September 29, 2023

View Audit 45038

Finding 51872 (2022-001)

Material Weakness 2022

Foodbank of Southern California

CA

Equipment & Real Property Management Special Tests & Provisions Procurement, Suspension & Debarment

Corrective Action: Foodbank agrees with the finding and has implemented a process to properly and accurately account for incoming USDA Foods. In March 2021, Foodbank approved the purchase of software that was designed specifically for food banks to help them account for food receipts and distributio...

Corrective Action: Foodbank agrees with the finding and has implemented a process to properly and accurately account for incoming USDA Foods. In March 2021, Foodbank approved the purchase of software that was designed specifically for food banks to help them account for food receipts and distributions, as well as the physical inventory accounting required for food banks. Changes in personnel delayed the full implementation of the software, which is expected to be completed by February 28, 2023. Name of Contact Person: Jeanne Cooper, President Proposed Completion Date: February 28, 2023

View Audit 48583

Finding 51869 (2022-001)

Significant Deficiency 2022

Columbia River Community Health Services

OR

Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.326

Finding # 2022.001 Procurement and Suspension and Debarment Response Management acknowledges the condition related to following the organization?s procurement policy guidelines. Management is taking steps to correct this condition and has identified areas in the system that will be corrected in orde...

Finding # 2022.001 Procurement and Suspension and Debarment Response Management acknowledges the condition related to following the organization?s procurement policy guidelines. Management is taking steps to correct this condition and has identified areas in the system that will be corrected in order to follow all Federal requirements related to procurement. For example, a member of the Finance department will complete procurement training at least once a year. The Finance Department will also train all Project Managers in Procurement Policies and Procedures as needed. Responsible Party David Ayala, CFO Estimated Completion 12/31/2023

View Audit 43115

Finding 51866 (2022-002)

Material Weakness 2022

American Jewish University

CA

Questioned Costs Student Financial Aid Special Tests & Provisions

FINDING 2022-002 ? Special Tests and Provisions ? Borrower Data Transmission and Reconciliation: Condition/context: The University did not have effective internal control in place that would provide reasonable assurance that the University complied with federal regulations, and the University did no...

FINDING 2022-002 ? Special Tests and Provisions ? Borrower Data Transmission and Reconciliation: Condition/context: The University did not have effective internal control in place that would provide reasonable assurance that the University complied with federal regulations, and the University did not complete reconciliations for all of 2022 except March 2022. Cause: Management did not have an established policy and procedure for borrower data transmission and reconciliation. Further, the process was not completed in the noted months due to turnover in the position responsible for performing the monthly reconciliation. Corrective Action Plan: Due to significant turnover in the Financial Aid Office, management has outsourced its financial aid function to a third party. This partnership will ensure monthly loan reconciliations are performed on time and approved by the CFO. Responsible person: Sarah Stooksberry / Cindy Farrington Planned completion date: Completed as of the date of this letter.

View Audit 43164 Questioned Costs: $1

Finding 51858 (2022-004)

Significant Deficiency 2022

American Jewish University

CA

Student Financial Aid Reporting Significant Deficiency

FINDING 2022-004 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Condition/context: An exception was noted whereby the status change of 1 graduated student selected for testing was not reported to the NSLDS. Cause: Due to turnover in ...

FINDING 2022-004 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Condition/context: An exception was noted whereby the status change of 1 graduated student selected for testing was not reported to the NSLDS. Cause: Due to turnover in the position responsible for performing the manual reporting process reporting was completed when the responsibility was assigned to a new employee. Corrective Action Plan: Due to significant turnover in the Financial Aid Office, management has outsourced its financial aid function to a third party. This partnership enables us to improve our attention to detail and increase our internal controls over compliance matters. Responsible person: Sarah Stooksberry / Cindy Farrington Planned completion date: Completed as of the date of this letter.

View Audit 43164

Finding 51857 (2022-003)

Significant Deficiency 2022

American Jewish University

CA

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

FINDING 2022-003 ? Special Tests and Provisions ? Disbursements: Significant Deficiency in Internal Control Over Compliance Condition/context: For one undergraduate student selected, federal student aid was disbursed, creating a credit balance that should have been refunded to the student within the...

FINDING 2022-003 ? Special Tests and Provisions ? Disbursements: Significant Deficiency in Internal Control Over Compliance Condition/context: For one undergraduate student selected, federal student aid was disbursed, creating a credit balance that should have been refunded to the student within the 14-day requirement. Cause: Due to turnover in the position responsible for monitoring credit balances and disbursement date compliance requirements, individuals performing the responsibility could not perform the task according to the required timeframes. - Corrective Action Plan: Due to significant turnover in the Financial Aid Office, management has outsourced its financial aid function to a third party. This partnership enables us to improve our attention to detail and increase our internal controls over compliance matters. It also enables the financial aid function to communicate effectively with the accounting office and ensure disbursements and refunds are processed timely and in accordance with the Department of Education rules and regulations. Responsible person: Sarah Stooksberry / Cindy Farrington Planned completion date: Completed as of the date of this letter.

View Audit 43164

Finding 51856 (2022-001)

Significant Deficiency 2022

American Jewish University

CA

Student Financial Aid Eligibility Significant Deficiency § 200.303

FINDING 2022-001 ? Eligibility: Significant Deficiency in Internal Control Over Compliance Condition/context ? The University did not have effective internal control in place to ensure ISIR flags had been cleared. Cause ? Individuals responsible for awarding and packaging students were unaware of t...

FINDING 2022-001 ? Eligibility: Significant Deficiency in Internal Control Over Compliance Condition/context ? The University did not have effective internal control in place to ensure ISIR flags had been cleared. Cause ? Individuals responsible for awarding and packaging students were unaware of the requirement to clear ISIR flags. Corrective Action Plan: Due to significant turnover in the Financial Aid Office, management has outsourced its financial aid function to a third party. This partnership enables us to improve our attention to detail and increase our internal controls over compliance matters. Responsible person: Sarah Stooksberry / Cindy Farrington Planned completion date: Completed as of the date of this letter.

View Audit 43164

Finding 51844 (2022-002)

Significant Deficiency 2022

North Central University

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-002 Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: : This find...

2022-002 Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: : This finding is linked to the reporting errors that many schools seem to be experiencing with their clearinghouse program length reporting. While our program length for a bachelor?s degree is 60 months, the average completion time nationally is 5 years. In order to eliminate errors with aid eligibility, the Registrar set up an automated process that assigns the Anticipated Graduation Date for 5 years from the initial term of entry. NCU has followed this same process for the past 20 years, and it has never raised any concerns. This is a simple time-saving process that eliminates the need to update the Anticipated Graduation date manually for each student who does not graduate within 4 years prior to running the monthly enrollment reports for NSC. As a member of many national organizations, we continue to monitor this reporting challenge as a university to try to reconcile how to report program length for aid eligibility and program length for clearinghouse compliance. In addition, a quality check process is being developed to ensure graduation dates or enrollment timelines are reported accurately to NSLDS. This work is being completed in tandem with our Registrar?s Office who reports to NSLDS through the National Clearinghouse. Name of the contact person responsible for corrective action Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 51843 (2022-001)

Material Weakness 2022

City of Columbus, Ohio

OH

Procurement, Suspension & Debarment Subrecipient Monitoring

The City concurs with the finding and will take the following actions in response: ? Provide training to personnel regarding the requirement and expectation for retention of documentation verifying SAM searches were performed; ? Modify written procurement policies and procedures to incorporate the...

The City concurs with the finding and will take the following actions in response: ? Provide training to personnel regarding the requirement and expectation for retention of documentation verifying SAM searches were performed; ? Modify written procurement policies and procedures to incorporate the aforementioned expectation and requirement; ? Communicate the requirement and policy/procedure change to the Division of Police in writing; and ? Develop, document, and implement procedures to ensure provisions pertaining to the Never Contract with the Enemy provisions applicable to federal grants are adhered to.

View Audit 42772

Finding 51834 (2022-002)

Material Weakness 2022

City of Columbus, Ohio

OH

Allowable Costs / Cost Principles § 200.303 § 200.430

In order to ensure City personnel time is allocated accurately and for allowable time charged to the CDBG program the City will continue to utilize employee-completed timesheets which match City pay periods. Each timesheet will be reviewed by the employee?s supervisor within about a week of the comp...

In order to ensure City personnel time is allocated accurately and for allowable time charged to the CDBG program the City will continue to utilize employee-completed timesheets which match City pay periods. Each timesheet will be reviewed by the employee?s supervisor within about a week of the completion of any pay period. Since there are already policies and procedures established for time keeping for the CDBG program, the Department of Finance and Management will issue a memo for City personnel supervising CDBG funded staff outlining the time keeping procedures to be followed.

View Audit 42772

Finding 51829 (2022-001)

Material Weakness 2022

Monroe-Gregg School District

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

Contact Person Responsible for Corrective Action: Kelly Dillon Contact Phone Number: 317-996-3720 x1003 Views of Responsible Official: Monroe-Gregg School District concurs with the finding. Description of Corrective Action Plan: The Grant Administrator and one other person will each review and initi...

Contact Person Responsible for Corrective Action: Kelly Dillon Contact Phone Number: 317-996-3720 x1003 Views of Responsible Official: Monroe-Gregg School District concurs with the finding. Description of Corrective Action Plan: The Grant Administrator and one other person will each review and initial each progress and final grant report before submitting in order to ensure accuracy. Anticipated Completion Date: March 13, 2023

View Audit 47093

Finding 51826 (2022-101)

Material Weakness 2022

Pinal County Community College District

AZ

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Assistance Listings numbers and names: 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Portion 84.425F COVID-19 Education Stabilization Fund?HEERF Institutional Portion Chris Wodka Anticipated completion date: March 31, 2023 The District agre...

Assistance Listings numbers and names: 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Portion 84.425F COVID-19 Education Stabilization Fund?HEERF Institutional Portion Chris Wodka Anticipated completion date: March 31, 2023 The District agrees with the finding. The District will ensure that policies and procedures related to grant reporting are followed, including detailed reviews of reports that include financial information, to ensure accurate and timely reporting. The District will file updated reports with the U.S. Department of Education that agree with accounting records. The District will also make sure that our grant reporting schedule includes designated due dates for information that is required to be posted on our website and that proper communication of these deadlines is provided to all individuals involved in the process.

View Audit 47092

Finding 51819 (2022-103)

Significant Deficiency 2022

Pinal County Community College District

AZ

Student Financial Aid Special Tests & Provisions Reporting § 200.303

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Chris Wodka Anticipated completion date: Jun...

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Chris Wodka Anticipated completion date: June 30, 2023 The District agrees with the finding. The District worked with the SIS Vendor to improve the accuracy of Enrollment Reporting out of the SIS. Initial reviews of the reporting have been positive, however close monitoring will continue to ensure proper compliance.

View Audit 47092

Finding 51818 (2022-102)

Material Weakness 2022

Pinal County Community College District

AZ

Questioned Costs Reporting Special Tests & Provisions § 200.303

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Chris Wodka Anticipated completion date: Jun...

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Chris Wodka Anticipated completion date: June 30, 2023 The District agrees with the finding. After reviewing the student in the finding, the District re-processed the Return of Title IV calculation. The one student record was updated and resulted in an amount of $275 to be returned to the student by offsetting their current balance with the District. The District will fund the reimbursement with institutional funds. During the fiscal year ending June 30, 2023, the District continued to enhance the monitoring of refunds processed. The District plans to begin exploring the use of the SIS to calculate Return to Title IV based on compliance requirements. The District will continue to strengthen our policies and procedures surrounding Return to Title IV compliance requirements.

View Audit 47092 Questioned Costs: $1

Finding 51813 (2022-001)

Significant Deficiency 2022

Fort Calhoun Community Schools

NE

Internal Control / Segregation of Duties Reporting

Management Response and Planned Corrective Action: The School District Board recognizes the deficiencies in their internal control related to segregation of duties. They will continue to update, implement, and monitor their financial procedures, and take responsibility for their financial statements...

Management Response and Planned Corrective Action: The School District Board recognizes the deficiencies in their internal control related to segregation of duties. They will continue to update, implement, and monitor their financial procedures, and take responsibility for their financial statements. In view of cost considerations, adding personnel to address these deficiencies would not be practical.

View Audit 47089

Finding 51808 (2022-001)

None 2022

The Methodist University, Inc.

NC

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Name of Responsible Individual: Bonnie Adamson Corrective Action: Going forward, this has been corrected using ?Tasks? in PowerFAIDS, which will identify mid-year transfer students, alerting the financial aid staff to enter the student into the ?NSLDS Mid-Year Transfer? section in PowerFAIDS and tra...

Name of Responsible Individual: Bonnie Adamson Corrective Action: Going forward, this has been corrected using ?Tasks? in PowerFAIDS, which will identify mid-year transfer students, alerting the financial aid staff to enter the student into the ?NSLDS Mid-Year Transfer? section in PowerFAIDS and transmitting the file to NSLDS. Anticipated Completion Date: February 2023

View Audit 44921

Finding 51804 (2022-001)

Material Weakness 2022

Harbor House, Incorporated of Fort Smith, Arkansas

AR

Reporting

All possible efforts are made to assure that adequate control is in place over the preparation of the Schedule of Expenditures of Federal Awards. The budget for each Federal award is incorporated into the overall budget for the Organization. The Organization uses program financials to review program...

All possible efforts are made to assure that adequate control is in place over the preparation of the Schedule of Expenditures of Federal Awards. The budget for each Federal award is incorporated into the overall budget for the Organization. The Organization uses program financials to review programs on a monthly basis to ensure expenses are allocated appropriately.

View Audit 44919

Finding 51803 (2022-003)

Significant Deficiency 2022

Oconee Community Service Board

GA

Internal Control / Segregation of Duties

The Agency was unable to locate an invoice for a large disbursement on a capital project. In the past, the approval and invoice payment passed through too many hands before. disbursement and filing of the invoice. In the future, these invoices will be approved and submitted for payment with the mini...

The Agency was unable to locate an invoice for a large disbursement on a capital project. In the past, the approval and invoice payment passed through too many hands before. disbursement and filing of the invoice. In the future, these invoices will be approved and submitted for payment with the minimum of individuals as is necessary.

View Audit 48549

Corrective Action Plans

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