Corrective Action Plans

Finding 47164 (2022-002)

Significant Deficiency 2022

Mount Pleasant Good Samaritan Hsg Dba Mt Pleasant Place 075-11072-Ref

SD

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2022-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project?s internal contro...

Finding 2022-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project?s internal control process requires approval of timesheets. During testing, there was one instance where an employee?s timesheet was not approved and one instance where an employee?s timesheet was approved after payroll; however, we were unable to determine whether the review occurred within a reasonable amount of time after the payroll period. Responsible Individuals: Lana Walter, Manager, Regional Affordable Housing and Matt Sieler, Supervisor Accounting Corrective Action Plan: We will review our procedures with applicable employees to ensure compliance with designed controls. Anticipated Correction Date: January 31, 2022

View Audit 47723

Finding 47161 (2022-002)

Material Weakness 2022

The County of Crawford, Pennsylvania

PA

Subrecipient Monitoring § 200.332

CORRECTIVE ACTION PLAN September 28, 2023 Crawford County Human Services respectfully submits the following corrective action plan for calendar year ended December 31, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA?s 503 Martindale Street, Suite 600 Pittsburgh, ...

CORRECTIVE ACTION PLAN September 28, 2023 Crawford County Human Services respectfully submits the following corrective action plan for calendar year ended December 31, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA?s 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: January 1, 2022 ? December 31, 2022 The finding from the December 31,2022 schedule of findings is discussed below: FINDING?SUBRECIPIENT MONITORING Dept. of Health and Human Services Passed through PA Dept. of Human Services Foster Care ? Title IV-E ? ALN 93.658 Finding 2002-002 Recommendation: We recommend that the County ensure adherence to the monitoring policy related to subrecipients and that these subrecipients be monitored on an annual basis in accordance with the policy. Action taken: Crawford County Human Services has created a Fiscal Technician position to aid in the monitoring process. The Fiscal Technician position has been approved by the County Commissioners and State Civil Service. Crawford County Human Services is activity recruiting for the position. The monitoring policy will be updated to insure inclusion of IV-E providers and will outline a set of criteria to determine the frequency of monitoring. Sincerely yours, Roberta Clark Fiscal Operations Officers Crawford County Human Services

View Audit 41682

Finding 47160 (2022-001)

Significant Deficiency 2022

Mid-Atlantic Regional Air Management Association, Inc.

MD

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Compliance ? Reporting Criteria: An entity?s internal control structure should include such controls to ensure timely, accurate, and complete reporting. Federal grant recipients are subject to special reporting requirements, including:...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance ? Reporting Criteria: An entity?s internal control structure should include such controls to ensure timely, accurate, and complete reporting. Federal grant recipients are subject to special reporting requirements, including: - Special reports required by the Federal Funding Accountability and Transparency Act (FFATA) which requires subawards in excess of $30,000 to be reported to FSRS no later than the end of the month following the month the subaward was made. - Annual financial reporting includes: o Reports to negotiate the final indirect cost rate proposal based on actual expenditures should be submitted within six months of fiscal year end. o The OMB reporting package containing the data collection form and audit report(s) are required to be submitted to the Federal Clearinghouse the earlier of 30 days after receipt of the auditor?s report(s) or 9 months after the end of the fiscal year. Condition: Reports required by FFATA for sub-awards made in fiscal year 2022 were not completed. Annual financial reports for indirect costs and the OMB reporting package have not yet been submitted. Context: The condition was noted as part of our documentation of internal control processes and substantive testing of compliance with the compliance requirement reporting. Cause: Reports to FSRS were not submitted because the determination of which subawards were subject to FFATA reporting was misinterpreted as the payment of federal award funds to subawardees rather than the execution of the subaward. Report submissions for the annual financial reports for indirect costs and the OMB reporting package were delayed due to the unavailability of a fully adjusted accrual basis trial balance and general ledger. Effect or Potential Effect: MARAMA may not be in compliance with its reporting requirements. Delays in submission of reports could cause delays in the assignment or approval of final and provisional indirect cost rates. Noncompliance with reporting requirements could impact current and future federal awards. Recommendation: MARAMA should develop procedures to ensure subawards are reported to FSRS by the reporting deadline. Accounting records should be finalized more expeditiously in order to allow for timely filing of all annual financial reports. Responsible Official?s Response: Contact Person: Marc A.R. Cone, Executive Director, 443-322-0319 Anticipated Completion Date: MARAMA anticipates that the controls over reporting deficiencies will be remedied before the end of fiscal year 2023 and be in place for all special and annual reports beginning with the September 30, 2023 year end. Planned Corrective Action: To facilitate timely annual financial reporting, MARAMA is transitioning to another financial accounting services provider and will work in developing the necessary steps to provide the auditor with timely information. The new accounting services provider is familiar with the nuances of analyzing the applicability of FSRS reporting. With this expertise there will be a priority to develop a plan to more closely monitor the FSRS reporting requirements.

View Audit 41679

Finding 47159 (2022-002)

None 2022

Mid-Atlantic Regional Air Management Association, Inc.

MD

Reporting Subrecipient Monitoring

Finding 2022-002 Noncompliance with the Uniform Guidance Compliance Requirement Reporting Federal Programs: Assistance Listing No. Name of Federal Program or Cluster 66.039 National Clean Diesel Funding Assistance Program Criteria: FFATA requires subawards in excess of...

Finding 2022-002 Noncompliance with the Uniform Guidance Compliance Requirement Reporting Federal Programs: Assistance Listing No. Name of Federal Program or Cluster 66.039 National Clean Diesel Funding Assistance Program Criteria: FFATA requires subawards in excess of $30,000 to be reported to FSRS no later than the end of the month following the month the subaward was made. Condition: MARAMA made two subawards exceeding $30,000 during fiscal year 2022 and did not report either subaward to FSRS. Context: Noncompliance was noted as a result of substantive tests of compliance whereby report submissions to FSRS are viewed. Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements 2 2 0 n/a n/a Dollar Amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $82,842 $82,842 $0 n/a n/a Cause: Reports to FSRS were not submitted because the determination of which subawards were subject to FFATA reporting was misinterpreted as the payment of federal award funds to subawardees rather than the execution of the subaward. Effect or Potential Effect: MARAMA is not in compliance with the FFATA reporting requirements. Questioned costs: Known and likely questioned costs did not exceed $25,000 and, therefore, were not required to be reported. Recommendation: MARAMA should develop procedures to ensure subawards are reported to FSRS by the reporting deadline. Subaward relationships should be re-evaluated as the agreements expire to ensure that the continued classification of the agreements as subawards is appropriate. Responsible Official?s Response: Contact Person: Marc A.R. Cone, Executive Director, 443-322-0319 MARAMA appreciates the auditor bringing the FSRS reporting requirement to MARAMA?s attention. As MARAMA and the auditor have noted, there is room for practical interpretation that could cause differing opinions on determining the business relationship of a contractor versus a subawardee. In the future, MARAMA will more closely analyze the business relationship to identify a subawardee versus contractor and, if the the business relationship with an entity is identified as a subawardee, then the FSRS reporting will be performed within the specified timeframes. Anticipated Completion Date: MARAMA anticipates that the FSRS reports for subawards entered into after July 2023 will be completely timely. Planned Corrective Action: The new accounting services provider is familiar with the nuances of analyzing the applicability of FSRS reporting. With this expertise there will be a priority to develop a plan to more closely monitor the FSRS reporting requirements.

View Audit 41679

Finding 47158 (2022-004)

Significant Deficiency 2022

Eaton County

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding: 2022-04 ? Expenditure Estimates Charged to Federal Programs Auditor Description of Condition and Effect: Health insurance and workers compensation expenditures charged to the program were based on an estimate of the claims related to COVID-19 incurred, rather than the actual amount of clai...

Finding: 2022-04 ? Expenditure Estimates Charged to Federal Programs Auditor Description of Condition and Effect: Health insurance and workers compensation expenditures charged to the program were based on an estimate of the claims related to COVID-19 incurred, rather than the actual amount of claims that were paid out. As a result of this condition, the County was exposed to an increased risk that costs charged to the grant program were not fully compliant with the applicable grant requirements. Auditor Recommendation: We recommend that the County implement a process to ensure that only actual expenditures incurred are charged to federal programs. Corrective Action: The County will continue to utilize, and not deviate from, existing procedures that rely on the reporting of actual expenditures for all federal awards. The use of estimates was utilized in one program, the American Rescue Plan, based on management's misinterpretation of interim guidance. Responsible Person: Connie Sobie, Controller/Administrator Anticipated Completion Date: September 30, 2023

View Audit 44930

Finding 47157 (2022-001)

Material Weakness 2022

Colville School District No. 115

WA

Questioned Costs Equipment & Real Property Management Subrecipient Monitoring

The District is transitioning our asset tracking to a new platform, Follett Resource Manager, allowing us to track the full life cycle of devices/equipment from receipt, deployment to retirement. o Annual inventory will be shared with the Business Office. o Devices removed out of service will have ...

The District is transitioning our asset tracking to a new platform, Follett Resource Manager, allowing us to track the full life cycle of devices/equipment from receipt, deployment to retirement. o Annual inventory will be shared with the Business Office. o Devices removed out of service will have notes in Follett and checkout history. o API Integration to verify device information using multiple data points (Active Directory and PDQ). The Business Office will be made privy to all grant activity by developing grant procedures (and subsequent training) that require multi-disciplinary approval and collaboration.

View Audit 41977 Questioned Costs: $1

Finding 47155 (2022-001)

Significant Deficiency 2022

College of Dupage Community College District 502

IL

Student Financial Aid Reporting Significant Deficiency

CORRECTIVE ACTION PLAN U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak ...

CORRECTIVE ACTION PLAN U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak Brook, Illinois Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings, responses, and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Financial Statement Audit: None Findings ? Federal Award Programs Audits: Department of Education 2022-001 ? Enrollment Status Reporting Recommendation: We recommend that the College review its procedures to ensure enrollment status changes are reported to NSLDS accurately, as required by regulations. Planned Corrective Action: The College of DuPage has reviewed and agrees with the enrollment reporting finding and has already taken multiple steps to resolve all issues ensuring complete, accurate and timely reporting. The College has done or will do the following: 1. Short term solution ? To reduce any knowledge gaps going forward, the responsibility of enrollment reporting into NSLDS will now be the responsibility of the Enrollment Reporting Specialist. That position is housed in the Records office and reports to the Registrar. The Enrollment Reporting Specialist will be responsible for all aspects of enrollment reporting to NSC and NSLDS including the aforementioned subpopulation of students. 2. Long term solution(s) ? The Record?s office will work closely with the Information Technology department to automate the process of capturing unofficial withdrawal information from Colleague and reporting it to NSC. That information will then be automatically updated into NSLDS effortlessly and without manual intervention. Additionally, the college is re-examining its policy for allowing students to register for multiple programs of study simultaneously. Contacts Responsible for Corrective Action: Dr. Diana Del Rosario, Assistant Provost, Student Affairs Nishia Ikezoe Heard, Senior Director, Student Financial Assistance, Veterans Services & Scholarships Jill Pierson, Registrar Scott Brady, CFO & Treasurer

View Audit 41346

Finding 47152 (2022-006)

Material Weakness 2022

Morris Colllege

SC

Procurement, Suspension & Debarment

2022:-006 Failure to Comply with Suspension and Debarment Requirements Name of contact person responsible for Corrective Action Plan: Robert Eaves, Director of Business Affairs Corrective Action Plan: When purchases are for $25,000 of more from vendors, the Office of Business Affairs will check ...

2022:-006 Failure to Comply with Suspension and Debarment Requirements Name of contact person responsible for Corrective Action Plan: Robert Eaves, Director of Business Affairs Corrective Action Plan: When purchases are for $25,000 of more from vendors, the Office of Business Affairs will check for Debarment or Suspension of the vendor. The college will use the System for Award Management (SAM) to confirm inclusion of the vendor as active and not debarred. This will include purchases using Federal Funds and Nonfederal Funds. The college has a listing of all vendors that meet the $25,000 minimum limit and we can review this listing for existing vendors and check with SAM when purchases are pending. Anticipated Completion Data: We expect compliance by June 30, 2023.

View Audit 52619

Finding 47151 (2022-005)

Material Weakness 2022

Morris Colllege

SC

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326

2022-005 Failure to Comply with Procurement Policy Name of contact person responsible for Corrective Action Plan: Robert Eaves, Director of Business Affairs Corrective Action Plan: The plan has commenced and the dollar minimum for Quotes has been increased from $500 to $25,000. When purchases ar...

2022-005 Failure to Comply with Procurement Policy Name of contact person responsible for Corrective Action Plan: Robert Eaves, Director of Business Affairs Corrective Action Plan: The plan has commenced and the dollar minimum for Quotes has been increased from $500 to $25,000. When purchases are for $25,000 or more, three quotes will be obtained if vendors can be located for the goods or services requested. The dollar minimum will be input in the Office of Business Affairs Accounting Manual and correspondence sent to all employees via written memorandum and e-mail. Anticipated Completion Data: This process has started and we expect compliance before June 30, 2023.

View Audit 52619 Questioned Costs: $1

Finding 47142 (2022-003)

Material Weakness 2022

Coordinated Advice and Referral Program for Legal Services

IL

Procurement, Suspension & Debarment

Audit Recommendation: The Organization's written procurement policies should include details of required documentation in accordance with the Uniform Guidance, and the Organization should maintain such documentation. Planned Corrective Actions: Written procurement and conflict of interest policies, ...

Audit Recommendation: The Organization's written procurement policies should include details of required documentation in accordance with the Uniform Guidance, and the Organization should maintain such documentation. Planned Corrective Actions: Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023. Anticipated Completion Date: June 30, 2023 Contact Person: Kevin Horan-Bussey, Finance Manager

View Audit 52616

Finding 47141 (2022-002)

Material Weakness 2022

Coordinated Advice and Referral Program for Legal Services

IL

Procurement, Suspension & Debarment

Audit Recommendation: The Organization's written procurement policies should include a procedure to verify that contractors are not suspended, debarred or otherwise excluded prior to entering into a contract, and the Organization should perform and document these procedures performed. Planned Correc...

Audit Recommendation: The Organization's written procurement policies should include a procedure to verify that contractors are not suspended, debarred or otherwise excluded prior to entering into a contract, and the Organization should perform and document these procedures performed. Planned Corrective Actions: Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, that includes a procedure to verify that contractors are not suspended, debarred or otherwise excluded prior to entering into a contact and that such procedures will be documented, will be established and implemented during the year ended June 30, 2023. Anticipated Completion Date: June 30, 2023. Anticipated Completion Date: June 30, 2023 Contact Person: Kevin Horan-Bussey, Finance Manager

View Audit 52616

Finding 47140 (2022-001)

Material Weakness 2022

Coordinated Advice and Referral Program for Legal Services

IL

Procurement, Suspension & Debarment

Audit Recommendation: A written procurement policy and a written standard of conduct should be established in accordance with the procurement requirements contained within the Uniform Guidance. Planned Corrective Actions: Written procurement and conflict of interest policies, in accordance with the ...

Audit Recommendation: A written procurement policy and a written standard of conduct should be established in accordance with the procurement requirements contained within the Uniform Guidance. Planned Corrective Actions: Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023. Anticipated Completion Date: June 30, 2023 Contact Person: Kevin Horan-Bussey, Finance Manager

View Audit 52616

Finding 47135 (2022-003)

Significant Deficiency 2022

Eagle Ridge Academy

MN

Reporting Allowable Costs / Cost Principles Cash Management

2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School implement formally documented procedures and controls in relation to the required child nutrition cluster CLiCS reports, to ensure they are completed accurately going forward. Exp...

2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School implement formally documented procedures and controls in relation to the required child nutrition cluster CLiCS reports, to ensure they are completed accurately going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Operations Manager will verify that the numbers of meals served matches the number inputted into CLICS is accurate. Operations Manager with verify monthly by checking Infinite Campus against the meals served spreadsheet prior to submitting for reimbursement. Reimbursement claim has been corrected with MDE. Name(s) of the contact person(s) responsible for corrective action: Karen Conner Planned completion date for corrective action plan: 2/1/2023

View Audit 51796

Finding 47134 (2022-002)

Material Weakness 2022

Eagle Ridge Academy

MN

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.321

2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School reviews its related policies and procedures to ensure it is retaining documentation showing that the School crosschecked the vendors with procurements over the threshold of $25,00...

2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School reviews its related policies and procedures to ensure it is retaining documentation showing that the School crosschecked the vendors with procurements over the threshold of $25,000 at the time of procurement, which could be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Operation Manager will develop a documented checklist and ensure checklist is signed and dated when reviewed. The checklist will include a print screen of the SAMS website for disbarment demonstrating the vendor is eligible. Name(s) of the contact person(s) responsible for corrective action: Karen Conner Planned completion date for corrective action plan: 2/1/2023

View Audit 51796 Questioned Costs: $1

Finding 47132 (2022-002)

Significant Deficiency 2022

Coker University

SC

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

2022-002. Debt Reserve Requirement Name of contact person responsible for Corrective Action Plan: Dan Buryj, Vice President of Administration and Finance Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all ...

2022-002. Debt Reserve Requirement Name of contact person responsible for Corrective Action Plan: Dan Buryj, Vice President of Administration and Finance Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all dent reserve funds are transfered timely in accordance with applicable compliance requirements. Anticipated Completion Date: Spring 2023

View Audit 51293

Finding 47128 (2022-001)

Material Weakness 2022

Coker University

SC

Allowable Costs / Cost Principles Material Weakness Reporting

2022-001. Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewe...

2022-001. Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements. Anticipated Completion Date: December 2023

View Audit 51293

Finding 47127 (2022-001)

Material Weakness 2022

Meritus Medical Center, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.403 § 200.406 § 200.516

Single Audit Report: Corrective Action Plan Year ending June 30, 2022 Finding 2022-001 Allowable Costs Grant Program/ALN#: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) 97.036 Federal Agency: Department of Homeland Security Contact person responsible for corrective action:...

Single Audit Report: Corrective Action Plan Year ending June 30, 2022 Finding 2022-001 Allowable Costs Grant Program/ALN#: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) 97.036 Federal Agency: Department of Homeland Security Contact person responsible for corrective action: Joshua Repac Corrective Action: Meritus Medical Center, Inc. identified that the report used to identify contract nursing costs related to nurses that had treated COVID-19 patients was incorrectly including certain costs that were not related to COVID-19. As a result, management updated the report parameters, which resulted in the identification of $572,189 of expenses originally submitted and received that were not allowable costs. The corrective action has been implemented and completed prior to the release of the audit report for June 30, 2022. Report parameters were updated to include only COVID-19 specific infections. The report parameters were reviewed, approved, and additional samples were selected by management to ensure that the allowability criteria were met. In addition, the Company?s internal audit department used the revised submissions to independently select a random sample for testing, this will be done for future submissions as well.

View Audit 51290 Questioned Costs: $1

Finding 47120 (2022-005)

Significant Deficiency 2022

Nebraska Indian Community College

NE

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

2022-005 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls to ensure timely publication and submission of required reports and maintain supporting docum...

2022-005 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls to ensure timely publication and submission of required reports and maintain supporting documentation to verify compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has taken corrective action to ensure submission and posting of required reports are documented in accordance with compliance requirements. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023

View Audit 51287

Finding 47114 (2022-004)

Significant Deficiency 2022

Nebraska Indian Community College

NE

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

2022-004 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 Recommendation: We recommend that the College implement a process for tracking program income and returning the funds in accordance with the stated criteria. Explanation of disagreement wi...

2022-004 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 Recommendation: We recommend that the College implement a process for tracking program income and returning the funds in accordance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has taken corrective action by seeking guidance and preferred treatment of advance draws. The College has implemented a process to track interest earned on advance draws and plans to utilize such earnings in accordance with the guidance obtained from the granting agency. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023

View Audit 51287

Finding 47112 (2022-002)

Material Weakness 2022

Nebraska Indian Community College

NE

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal...

2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls that will mitigate the risk of incorrectly calculating the indirect costs to be charged to federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has communicated the questioned indirect costs to the US Department of Interior and US Department of Education. Updated prospective reporting will include the derecognition of such indirect costs, as directed by the granting agencies, and additional qualifying expenditures will be identified to supplement these indirect costs under each of the grants. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023

View Audit 51287 Questioned Costs: $1

Finding 47111 (2022-003)

Significant Deficiency 2022

Nebraska Indian Community College

NE

Procurement, Suspension & Debarment

2022-003 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Rural Business Development Grant ? Assistance Listing No. 10.351 Recommendati...

2022-003 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Rural Business Development Grant ? Assistance Listing No. 10.351 Recommendation: We recommend that the College implement a process to ensure the maintenance of documentation supporting the completion of the suspension and debarment process in accordance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has taken corrective action to ensure review of suspension and debarment is documented in accordance with updated procurement policies. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023

View Audit 51287

Finding 47106 (2022-001)

None 2022

Capitol Technology University

MD

Student Financial Aid Special Tests & Provisions Reporting

The University acknowledges that there were 2 out of the 25 students selected that the change in enrollment status was reported by the University more than 60 days after the enrollment status change. Effective with the Student Enrollment Roster received from NSLDS in January 2023, the business prac...

The University acknowledges that there were 2 out of the 25 students selected that the change in enrollment status was reported by the University more than 60 days after the enrollment status change. Effective with the Student Enrollment Roster received from NSLDS in January 2023, the business practice has changed with the implementation of the modernized NSLDS Professional Access website. Upon receipt of the Student Enrollment Roster, the file is updated by an algorithm using data from the University?s CRM, Jenzabar. The resulting spreadsheet is uploaded to NSLDS for verification and submittal. The accepted records are updated in NSLDS? database and are removed from the resulting spreadsheet produced by NSLDS. The records that error-out are listed on the resulting spreadsheet. This file is maintained for audit purposes. To ensure accurate enrollment status updates, the records listed on the resulting spreadsheet are updated manually on the NSLDS website. The manual entries are updated in real-time. In addition, the University is updating enrollment status changes manually upon receipt of Action Forms initiated by the student instead of waiting for the next Enrollment Report from NSLDS. This should correct the issue where a change in student status was not captured by NSLDS and reasonably ensure compliance with Federal statutes.

View Audit 51286

Finding 47100 (2022-001)

Significant Deficiency 2022

Augsburg University

MN

Reporting Student Financial Aid Significant Deficiency

2022-001 Title: Student Financial Assistance Cluster - Assistance Listing Nos. 84.007, 84.033, 84.038, 84.063, 84.379, 84.032 Recommendation: We recommend the Institute review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regula...

2022-001 Title: Student Financial Assistance Cluster - Assistance Listing Nos. 84.007, 84.033, 84.038, 84.063, 84.379, 84.032 Recommendation: We recommend the Institute review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student Financial Services is working with the Registrar and IT to review current reporting system. Adjustments will be made to reporting process to ensure accurate and timely reporting of students' enrollment status to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Amanda Burgess, Director of Financial Aid and Tom Kelsey, Registrar Planned completion date for corrective action plan:12/31/2022

View Audit 49338

Finding 47099 (2022-001)

Significant Deficiency 2022

West Central Cusd #235

IL

See Corrective Action Plan

View Audit 42588

Finding 47098 (2022-002)

Significant Deficiency 2022

West Central Cusd #235

IL

See Corrective Action Plan

View Audit 42588

Corrective Action Plans

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