Corrective Action Plans

Finding 35842 (2022-001)

Material Weakness 2022

Warren County Community Housing Agency, Inc.

IA

Internal Control / Segregation of Duties Material Weakness

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, a...

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Agency has determined that the cost of eliminating this material weakness in internal control would exceed its benefit.

View Audit 33540

Finding 35839 (2022-003)

Significant Deficiency 2022

Sioux Center Health

IA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA # 10.766 Finding Summary: The Health Center?s FY2023 operating budget and prior year audited financial statements were not submitted to USDA within the submission timeframe. Res...

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA # 10.766 Finding Summary: The Health Center?s FY2023 operating budget and prior year audited financial statements were not submitted to USDA within the submission timeframe. Responsible Individuals: Crystal Richter, Chief Financial Officer Corrective Action Plan: Once the operating budget is approved by the Board of Directors at the June quarterly meeting, the approved budget will be submitted to USDA in a timely manner. Audited financial statements will be submitted to USDA in a timely manner after the audit is presented to the Board of Directors. Anticipated Completion Date: June 2023

View Audit 32272

Finding 35838 (2022-004)

Material Weakness 2022

Pipestone County Medical Center

MN

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grant Cluster Federal Financial Assistance Listing #10.766 Special Tests and Provisions: Material Weakness in Internal Control over Compliance Finding Summary: The Medical Center did not h...

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grant Cluster Federal Financial Assistance Listing #10.766 Special Tests and Provisions: Material Weakness in Internal Control over Compliance Finding Summary: The Medical Center did not have an internal control process in place to ensure a secondary level of review is being performed on the required minimum for the reserve account and financial covenants. Responsible Individuals: Sandra Schlechter, Chief Financial Officer, and Bradley Burris, Chief Executive Officer Corrective Action Plan: Within the monthly board packet, we will include the calculation of days on hand, the debt service covenant ratio, the balance of the reserve along with the required minimum requirements for each of these items. This packet is presented monthly to the board of directors for approval. Anticipated Completion Date: February 2023

View Audit 30519

Finding 35837 (2022-003)

Material Weakness 2022

Pipestone County Medical Center

MN

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grant Cluster Federal Financial Assistance Listing #10.766 Reporting: Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The fiscal year 2021...

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grant Cluster Federal Financial Assistance Listing #10.766 Reporting: Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The fiscal year 2021 audit report was either not submitted to USDA or submitted to USDA with no retained documentation to support when the report was submitted. The FY 2023 operating budget was not submitted to USDA during the period under audit. Responsible Individuals: Sandra Schlechter, Chief Financial Officer, and Bradley Burris, Chief Executive Officer Corrective Action Plan: There will be internal reminders set up in management?s yearly calendar for information to be sent to USDA for submission of the annual audited financial statements and operating budget for the next fiscal year. Anticipated Completion Date: February 2023

View Audit 30519

Finding 35834 (2022-007)

Significant Deficiency 2022

Mineral County School District

NV

Reporting Subrecipient Monitoring Significant Deficiency

Following is Mineral County School District?s Plan of Corrective Action for Fiscal Year 2022 referring to the audit findings under the Uniform Guidance. In reviewing the finding from the financial audit on page 121, the following corrective actions will be monitored for compliance. The District Su...

Following is Mineral County School District?s Plan of Corrective Action for Fiscal Year 2022 referring to the audit findings under the Uniform Guidance. In reviewing the finding from the financial audit on page 121, the following corrective actions will be monitored for compliance. The District Superintendent is responsible for the corrective actions. 2022-007 Federal Financial Reporting Management recognizes that there is an inherent and elevated risk associated with vacancies in key positions and inexperienced key personnel in certain positions. At present, all key positions are filled, and personnel are fully participating in NDE sponsored projects including program compliance monitoring, technical assistance support and evaluation studies as required. Two of the District?s Top Priorities are recruiting, retaining, and training (including cross-training in basic duties) essential personnel and updating policies, procedures and ARs to ensure internal controls and fiscal responsibility.

View Audit 36991

Finding 35833 (2022-001)

Significant Deficiency 2022

Ohio College Preparatory School

OH

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new c...

Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the School will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the School has received an executed copy of the form. Upon notification of construction commencement, the School will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.

View Audit 36380

Finding 35826 (2022-001)

Significant Deficiency 2022

Spalding University

KY

Student Financial Aid Reporting Subrecipient Monitoring

Finding 2022-001: Enrollment reporting Condition: For 5 out of 25 students tested for NSLDS reporting, it was noted that these students were not reported within 60 days as required for all schools participating in Title IV aid. Crowe had management perform an independent analysis in order to quantif...

Finding 2022-001: Enrollment reporting Condition: For 5 out of 25 students tested for NSLDS reporting, it was noted that these students were not reported within 60 days as required for all schools participating in Title IV aid. Crowe had management perform an independent analysis in order to quantify the total number of students with enrollment reporting issues due to the 5 identified as part of our testing. Through further testing procedures performed and analysis performed by management it was noted that a total of 38 students were not reported timely to the NSLDS. Recommendation: We recommend that the University enhance its review and monitoring of the enrollment reporting to NSLDS to ascertain accuracy and timeliness of the submission. Views of Responsible Officials Management agrees with the finding related to enrollment reporting. Management has taken steps to change the process, adding review of filings by the Office of the Registrar, Financial aid, and Institutional Research. Additionally, a calendar has been created for future reporting dates of enrollment reports and degree conferral reports to be filed with the National Student Clearinghouse. Corrective Action Plan Management is developing a new process for reporting student enrollments. The Office of Institutional Research will review the specifications for reporting from the National Student Clearinghouse (NSC) and National Student Loan Data System (NSLDS) to ensure that the proper data is being reported. The Office of the Registrar will develop an annual calendar of filing dates for enrollment and graduation reports. Reports will be generated by Institutional Research and upon approval of the Registrar submitted to the NSC. Any errors in reporting will be remediated by the Registrar. And the Financial Aid Office will verify that reports sent to the National Student Clearinghouse are accurately reported to the National Student Loan Data System, by auditing both systems with assistance from the Office of institutional Research and Office of the Registrar. This process will be in place by February 2023.

View Audit 36379

Finding 35824 (2022-107)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Subrecipient Monitoring Reporting Significant Deficiency

Responsible Contact Person(s): John Moore, Acting Chief Financial Officer Eric Billings, Deputy Director of Fiscal and Grants Management Corrective Action Planned: The fiscal team will work with OMS to define boundaries and duties in regards to ensuring that federal subrecipient awards to CSBs and n...

Responsible Contact Person(s): John Moore, Acting Chief Financial Officer Eric Billings, Deputy Director of Fiscal and Grants Management Corrective Action Planned: The fiscal team will work with OMS to define boundaries and duties in regards to ensuring that federal subrecipient awards to CSBs and non-CSBs are entered into the system. An agreement of duties will be reached so that all federal subrecipient awards above the reporting minimum are reported into the system on a monthly basis. Estimated Completion Date: 4/1/2023

View Audit 36377

Finding 35810 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Calexico

CA

Eligibility HUD Housing Programs Subrecipient Monitoring

Name of auditee: Housing Authority of the City of Calexico Name of audit firm: Smith Marion and Co. Inc. Period covered by the audit: Year Ended June 30, 2022 CAP Prepared by Name: Teresa Nava Position: Executive Director Telephone Number: (760) 357-3013 Current Findings on the Schedule of Findings,...

Name of auditee: Housing Authority of the City of Calexico Name of audit firm: Smith Marion and Co. Inc. Period covered by the audit: Year Ended June 30, 2022 CAP Prepared by Name: Teresa Nava Position: Executive Director Telephone Number: (760) 357-3013 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation: The Authority concurs with the finding. b. Action(s) Taken or Planned on the Finding In order to address this noncompliance, the Authority is taking measures to ensure compliance with the requirements of the Capital Fund Program. We will review eligible activity requirements pursuant to the auditors recommendation and implement controls to ensure compliance. In addition, management has taken immediate steps to identify costs in each budget line item (BLI) and have ensured that costs are properly allocated as such going forward. All actions will be completed prior to the completion of our next fiscal year ending June 30, 2023.

View Audit 35662

Finding 35806 (2022-001)

Material Weakness 2022

East Muskingum Local School District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding Number: 2022-001 Planned Corrective Action: ESSER documentation including Prevailing Wage documentation Anticipated Completion Date: 3/31/2023 ...

Finding Number: 2022-001 Planned Corrective Action: ESSER documentation including Prevailing Wage documentation Anticipated Completion Date: 3/31/2023 Responsible Contact Person: Kandi Raach East Muskingum Local Schools will enter into construction contracts, when using ESSER funds, for construction services over $2,000.00. The district will also collection payroll documentation weekly from the contractor to ensure that the prevailing wage requirements are in compliance with all labor standards. East Muskingum Local Schools will keep all the necessary information from the contractor to document compliance with the program.

View Audit 34265

Finding 35804 (2022-004)

Material Weakness 2022

Yellowstone-West Carbon County Special Services Cooperative

MT

Internal Control / Segregation of Duties

SEGREGATION OF DUTIES Name of Contact Person: Roger Heimbigner Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to be involved in providing some of these controls. Pro...

SEGREGATION OF DUTIES Name of Contact Person: Roger Heimbigner Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to be involved in providing some of these controls. Proposed Completion Date: The governing board will implement the above procedure immediately.

View Audit 33745

Finding 35801 (2022-004)

Significant Deficiency 2022

Hudson Valley Community College

NY

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions

Financial Statements Management?s Response and Planned Corrective Action: The February 2022 and April 2022 distributions were the only distributions impacted by the data input error and both related to the Spring 2022 semester. Due to the error, 871 students (868 of the 2,894 students in the Februar...

Financial Statements Management?s Response and Planned Corrective Action: The February 2022 and April 2022 distributions were the only distributions impacted by the data input error and both related to the Spring 2022 semester. Due to the error, 871 students (868 of the 2,894 students in the February 2022 distribution and 3 of the 56 students in the April 2022 distribution) received a higher distribution than was originally planned. Of the 871 students, 129 received $70 more than originally planned and 742 received $170 more than originally planned. In no event did any one student receive less than the originally planned distribution amount, and furthermore no student who received the additional funding was ineligible under the program. However, as the $135,436 that was distributed above the planned amount was not properly supported by the College?s plan for distribution due to an error, the College agrees that these monies should not be federally funded. After the error was identified in fiscal year 2023, the College decided to fund the over-awarded amount with the College?s own funds so that the federal distribution is in line with their pre-determined plan that has been publicly posted to the College?s website. After the correction, the College has available $135,436 of HEERF student funding that was already drawn down from the federal government. The College has a plan in place to distribute these monies to students in fiscal year 2023 to remain in compliance with the program. The College will correct the quarterly reporting to reflect the above changes. The College has also put in place review controls around the HEERF distribution process. No other instances of errors have occurred subsequent to the April 2022 distribution and, after the $135,436 is distributed to students in fiscal year 2023, all awarded amounts for student relief funding will have been appropriately expended through distributions to students per the program. Corrective Action Plan Pages Finding Number: 2022-004 Federal Assistance Listing Number: 84.425E Education Stabilization Fund (COVID 19 ? Higher Education Emergency Relief Fund ? Student Relief) Year Ended: August 31, 2022 Responsible Individual: Christine Lasch Comptroller Management?s Response and Corrective Action Plan: The College agrees with the finding and recommendation. For the February and April 2022 distributions to students, there were data input errors in assigning the dollar amount to be distributed to each student based on their EFC category. This caused a change in the amount to be distributed per student from the original pre-determined plan. The February 2022 and April 2022 distributions were the only distributions impacted by the data input error and both related to the Spring 2022 semester. Due to the error, 871 students (868 of the 2,894 students in the February 2022 distribution and 3 of the 56 students in the April 2022 distribution) received a higher distribution than was originally planned. Of the 871 students, 129 received $70 more than originally planned and 742 received $170 more than originally planned. In no event did any one student receive less than the originally planned distribution amount, and furthermore no student who received the additional funding was ineligible under the program. However, as the $135,436 that was distributed above the planned amount was not properly supported by the College?s plan for distribution due to an error, the College agrees that these monies should not be federally funded. After the error was identified in fiscal year 2023, the College decided to fund the over-awarded amount with the College?s own funds so that the federal distribution is in line with their pre-determined plan that has been publicly posted to the College?s website. After the correction, the College has available $135,436 of HEERF student funding that was already drawn down from the federal government. The College has a plan in place to distribute these monies to students in fiscal year 2023 to remain in compliance with the program. The College will correct the quarterly reporting to reflect the above changes. The College has also put in place review controls around the HEERF distribution process. No other instances of errors have occurred subsequent to the April 2022 distribution and, after the $135,436 is distributed to students in fiscal year 2023, all awarded amounts for student relief funding will have been appropriately expended through distributions to students per the program. The above procedures have already been implemented.

View Audit 32231 Questioned Costs: $1

Finding 35800 (2022-003)

None 2022

Hudson Valley Community College

NY

Reporting

Financial Statements Management?s Response and Planned Corrective Action: Management has improved their process for preparing, reviewing, and posting the quarterly reports. All required reports, outside of the Q3 2022 reporting, were posted timely. Corrective Action Plan Pages Finding Number: 2022-...

Financial Statements Management?s Response and Planned Corrective Action: Management has improved their process for preparing, reviewing, and posting the quarterly reports. All required reports, outside of the Q3 2022 reporting, were posted timely. Corrective Action Plan Pages Finding Number: 2022-003 Federal Assistance Listing Number: 84.425 Education Stabilization Fund Year Ended: August 31, 2022 Responsible Individual: Christine Lasch Comptroller Management?s Response and Corrective Action Plan: The College agrees with the finding and recommendation. The College posted the Q3 2022 report to their website after the applicable deadline. All prior and subsequent reports were reviewed. All other reports were submitted and posted on time. Management has improved their process for preparing, reviewing, and posting the quarterly reports. All required reports, outside of the Q3 2022 reporting, were posted timely. The above procedures have already been implemented.

View Audit 32231

Finding 35799 (2022-002)

None 2022

Hudson Valley Community College

NY

Student Financial Aid Matching / Level of Effort / Earmarking

Financial Statements Management?s Response and Planned Corrective Action: On identification of the issue, management confirmed that August 22, 2022 was the only date for which the notifications were not sent out properly. This issue resulted from a lack of sufficient staff and significant turnover ...

Financial Statements Management?s Response and Planned Corrective Action: On identification of the issue, management confirmed that August 22, 2022 was the only date for which the notifications were not sent out properly. This issue resulted from a lack of sufficient staff and significant turnover around August 2022. Management promptly updated procedures and training to clarify to accounts payable personnel the correct parameters for the Direct Loan notifications and are working to put in place additional review controls. No further action related to the August 22, 2022 disbursements was considered necessary as students who received these disbursements would have received subsequent disbursements in which proper notification was sent. Corrective Action Plan Pages Finding Number: 2022-002 Federal Assistance Listing Number: 84.268 Federal Direct Loans Year Ended: August 31, 2022 Responsible Individual: Joanne Hammond Associate Comptroller Management?s Response and Corrective Action Plan: The College agrees with the finding and recommendation. There were no notifications sent out for direct loan disbursements on August 22, 2022. The College verified that this was the only day affected by reviewing each disbursement date related to the fiscal year 2022 and verifying inputs into the notifications were done correctly. The error was corrected the next day and notifications were appropriately sent since August 23, 2022. A list of all students who received Direct Loans on August 22, 2022 was obtained and reviewed, noting that this affected 909 students. Management promptly updated procedures and training to clarify to accounts payable personnel the correct parameters for the Direct Loan notifications and are working to put in place additional review controls. No further action related to the August 22, 2022 disbursements was considered necessary as students who received these disbursements would have received subsequent disbursements in which proper notification was sent. The above procedures have already been implemented.

View Audit 32231

Finding 35794 (2022-001)

Material Weakness 2022

Neighbor to Neighbor, Inc. and Subsidaries

CO

Reporting

Neighbor to Neighbor acknowledges initial monthly or annual reconciliations related to grant revenue contained insufficient secondary controls to identify misstatements earlier versus later in the process. After a thorough review of reconciliations, all reports were deemed materially correct. Neigh...

Neighbor to Neighbor acknowledges initial monthly or annual reconciliations related to grant revenue contained insufficient secondary controls to identify misstatements earlier versus later in the process. After a thorough review of reconciliations, all reports were deemed materially correct. Neighbor to Neighbor communicated with the departments involved and necessary improvements to the internal controls were agreed upon in order to prevent the misstatements from occurring in the future. Neighbor to Neighbor is refining procedures ensuring all monthly, quarterly and annual reports, reviews and communications are performed, reviewed and completed timely and accurately.

View Audit 25822

Finding 35791 (2022-004)

Material Weakness 2022

Lake Local School District

OH

Reporting § 200.102 § 200.207

Finding Number: 2022-004 Planned Corrective Action: The Treasurer will include the correct amounts on the FERs moving forward as required. ...

Finding Number: 2022-004 Planned Corrective Action: The Treasurer will include the correct amounts on the FERs moving forward as required. Anticipated Completion Date: Fall 2023 FER filings Responsible Person: Maria Robinson, Treasurer

View Audit 25156

Finding 35790 (2022-002)

Significant Deficiency 2022

Hispanic-American Institute Inc.

NM

Questioned Costs Allowable Costs / Cost Principles

2022?002?ALLOWABLE COSTS AND ACTIVITIES?PAYROLL AND RELATED ITEMS Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Grants for New and Expanded Services under the Health Center Program A...

2022?002?ALLOWABLE COSTS AND ACTIVITIES?PAYROLL AND RELATED ITEMS Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Grants for New and Expanded Services under the Health Center Program Assistance Listing Number: 93.048 Federal Award Identification Number and Year: Multiple Award Period: Project period 06/01/2018-05/31/2023; Budget period: Multiple Questioned Costs: Approximately $13,000 Statement of Condition During our audit, we noted instances in which timesheets were not approved, and inconsistent allocations were applied to the grants. In some instances, the percentages of allocations calculated in timesheets were incorrect and did not match the allocation in the general ledger. It appears that allocations are based mainly on budget rather than actual direct and indirect time spent on the grant. Recommendation We recommend the organization prevent recurrence of conducting regular reviews, and reconciliations, provide timesheets training and guidance to staff and monitoring compliance. We also recommend a re-design of the timesheets, so grant allocations and calculations for direct and indirect cost are more easily performed and traceable to the grant general ledger. Corrective Action A new timesheet was implemented effective September 1, 2023, for all employees that makes the match between allocations of time worked and allocation of compensation from different sources in the general ledger. The timesheet included specific instructions and was provided to each employee individually. Timeline: The finding was resolved in September 2023. Responsible officials: Bruce Young Candelaria ? President / Ricardo A. Colon Padilla, Vice- President Submitted by: Ricardo A. Colon Padilla, CPA Vice-President

View Audit 25286 Questioned Costs: $1

Finding 35789 (2022-001)

Significant Deficiency 2022

Hispanic-American Institute Inc.

NM

Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN Single Audit ? For the Year ended December 31, 2022 2022-001 PROCUREMENT AND SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Grants for Ne...

CORRECTIVE ACTION PLAN Single Audit ? For the Year ended December 31, 2022 2022-001 PROCUREMENT AND SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Grants for New and Expanded Services under the Health Center Program Assistance Listing Number: 93.048 Federal Award Identification Number and Year: Multiple Award Period: Project period 06/01/2018-05/31/2023; Budget period: Multiple Questioned Costs: Unknown Statement of Condition The Institute did not follow federal procurement and suspension and debarment regulations. Recommendation ? Document controls to ensure compliance with federal procurement regulation and its federal procurement policy. Reference FY-Finding # Findings Status of Current and Prior Year Findings Type of Deficiency Current Year Findings 2022-001 PROCUREMENT AND SUSPENSION AND DEBARMENT New E, F 2022-002 PAYROLL AND RELATED ITEMS New E, F * Legend for Type of Findings A. Material Weakness in Internal Control Over Financial Reporting B. Significant Deficiency in Internal Control Over Financial Reporting C. D. Material Weakness in Internal Control Over Compliance of Federal Awards E. Significant Deficiency in Internal Control Over Compliance of Federal Awards F. Instance of Non- compliance Related to Federal Awards G. Instance of Material Non- compliance Finding that Does Not Rise to the Level of a Significant Deficiency (Other Matters) 318 Isleta Blvd. SW / Albuquerque NM, 87105 www.hainst.org CORRECTIVE ACTION PLAN ? 2022 Page 2 ? Implement policies and procedures to verify the suspension and debarment status of contractors before awarding contracts using federal funds. ? Include the required suspension and debarment clause in its contracts with contractors using federal funds. Corrective Action All vendors identified in the finding that were subject to verification for debarment and suspension were verified on the SAM web platform and none were found. Therefore, no payments were made to any debarred or suspended vendor and there was no exposure to liability. Going forward, we will check all vendors that require this verification and will also include the suspension and debarment clause in all necessary contracts. Timeline: The finding was resolved in September 2023. Responsible officials: Bruce Young Candelaria ? President / Ricardo A. Colon Padilla, Vice- President

View Audit 25286

Finding 35632 (2022-001)

Significant Deficiency 2022

City of Hope

CA

Questioned Costs Procurement, Suspension & Debarment

Management?s Corrective Action Plan In response to this finding City of Hope will implement the following: 1. Procurement Operations to provide training to reinforce current policy requirements. Training will also include Strategic Sourcing and Research personnel to emphasize procurement guideline...

Management?s Corrective Action Plan In response to this finding City of Hope will implement the following: 1. Procurement Operations to provide training to reinforce current policy requirements. Training will also include Strategic Sourcing and Research personnel to emphasize procurement guidelines prior to requisition submission. 2. Corporate Accounting will select a sample size of federally funded procurement spend to ensure controls have been appropriately remediated. 3. Procurement and Sourcing department will review current long-term contracts pertaining to federal funding to ensure adherence with documented compliance standards. 4. To ensure controls are operating effectively around suspension and debarment reviews, finance leadership will work with the purchasing department to update internal control policies to confirm there is a full review of all vendors engaged to work on federally funded programs. 5. Purchasing department will perform a review of existing contracts to ensure suspension and debarment reviews have been completed. Contact Person: Ryan Cabarrao, System Vice President, Sourcing and Procurement (Actions 1, 2, and 3) Tracy Karns, TGen Controller (Action 4 and 5) Expected Completion Date: September 30, 2023

View Audit 24227 Questioned Costs: $1

Finding 35630 (2022-001)

Material Weakness 2022

Waubay School District 18-3

SD

Internal Control / Segregation of Duties Material Weakness Reporting

Waubay School District Business Official, Marie J. Hlavacek, is the contact person responsible for the corrective action plan for this finding. The finding is due to limited staff employed within the Waubay School's Business Office. Staffing the office at an efficient and financially feasible leve...

Waubay School District Business Official, Marie J. Hlavacek, is the contact person responsible for the corrective action plan for this finding. The finding is due to limited staff employed within the Waubay School's Business Office. Staffing the office at an efficient and financially feasible level precludes the hiring of adequate personnel to provide an ideal environment for internal controls. Waubay School District has adopted an Internal Controls and Procedures policy in February 2018. We are aware of the weakness in our internal controls and will adhere to policies and procedures we have in place to try to reduce the risk. This will be an ongoing finding and we will continue to monitor our processes.

View Audit 24114

Finding 35629 (2022-001)

Significant Deficiency 2022

University of Massachusetts

MA

Matching / Level of Effort / Earmarking Student Financial Aid § 200.303

Management?s Views and Corrective Action Plan 2022-001 ? Loan Disbursement Notifications Award Information Cluster: Student Financial Assistance Grantor: Department of Education Award Name: Federal Direct Student Loans Award Year: July 1, 2021 ? June 30, 2022 AL Number: 84.268 The University of Mass...

Management?s Views and Corrective Action Plan 2022-001 ? Loan Disbursement Notifications Award Information Cluster: Student Financial Assistance Grantor: Department of Education Award Name: Federal Direct Student Loans Award Year: July 1, 2021 ? June 30, 2022 AL Number: 84.268 The University of Massachusetts acknowledges that some students did not receive their notifications informing them of the 30 day right-to-cancel for their Federal Direct Loans within the prescribed timeframe of no later than 30 days before, but no later than 7 days after the date of disbursement. The University has implemented an automated communication process with built in internal reviews that will ensure all borrowers are notified within the required timeframe. For further details regarding the corrective action plan, contact the Assistant Vice President and University Controller, Patrick Hitchcock, at phitchcock@umassp.edu.

View Audit 25222

Finding 35626 (2022-007)

Significant Deficiency 2022

Vienna Public School District #55

IL

Reporting Internal Control / Segregation of Duties

Finding Type: Significant Deficiency for 84.425D. Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend that the Superintendent review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Corrective ...

Finding Type: Significant Deficiency for 84.425D. Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend that the Superintendent review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Corrective Action: The Superintendent will review the quarterly reports submitted to ISBE and agree with the District's accounting software before they are submitted. Proposed Completion Date: Fiscal year 2023.

View Audit 24023

Finding 35625 (2022-006)

Material Weakness 2022

Vienna Public School District #55

IL

Finding Type: Material Weakness for 84.425D. Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend the District provide proper documentation of a supervisor's approval on the timesheet for payment of hourly employees. Corrective Action: A supervisor will begin not...

Finding Type: Material Weakness for 84.425D. Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend the District provide proper documentation of a supervisor's approval on the timesheet for payment of hourly employees. Corrective Action: A supervisor will begin noting approval with a signature on timecards. Proposed Completion Date: Fiscal year 2023.

View Audit 24023

Finding 35620 (2022-005)

Material Weakness 2022

Vienna Public School District #55

IL

Finding Type: Material Noncompliance for 10.553 and 10.555. Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend the District monitor the profit made by the food service program. All expenditures used to operate the food service program should be charged to the pr...

Finding Type: Material Noncompliance for 10.553 and 10.555. Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend the District monitor the profit made by the food service program. All expenditures used to operate the food service program should be charged to the program. In addition, the District needs to adopt a plan to spend the accumulated cash reserves. Corrective Action: The cafeteria will be billed indirect cost items based on the rate provided by the Illinois State Board of Education to eliminate the surplus. The cafeteria will also make a plan to spend the carryover amount. Proposed Completion Date: Fiscal year 2023.

View Audit 24023

Finding 35598 (2022-100)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Responsible Contact Person(s): Naveen Abraham, Chief of Core Infrastructure Services Corrective Action Planned: 1. VITA, working with VITA multi-sourcing services integrator (MSI), opened a multi-supplier project to reduce and eliminate unpremeditated vulnerabilities. 2. With respect to agency acce...

Responsible Contact Person(s): Naveen Abraham, Chief of Core Infrastructure Services Corrective Action Planned: 1. VITA, working with VITA multi-sourcing services integrator (MSI), opened a multi-supplier project to reduce and eliminate unpremeditated vulnerabilities. 2. With respect to agency access to security log information, all logs are being monitored. VITA intends to further enhance services during the remainder of calendar year 2023. VITA is also working on additional tools and implementation of zero trust. Security compliance of enterprise IT services overall is assessed on an ongoing basis through System Security Plan (SSP) submission and review. Estimated Completion Date: 9/30/2023

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