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Corrective Action Plans

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The Beacon of Downtown Houston
TX
Special Tests & Provisions
FINDINGS ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding #2022-001 ? Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Coalition for the Homeless of Houston/Harris County Coronavirus State and Local Fiscal Recovery Funds Assistance Listing #21.0...
FINDINGS ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding #2022-001 ? Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Coalition for the Homeless of Houston/Harris County Coronavirus State and Local Fiscal Recovery Funds Assistance Listing #21.027 Contract #: 967571915 Contract year: 09/01/21 ? 08/31/22 Recommendation: Ensure The Beacon identifies and complies with all contract provisions. Planned corrective action: The Beacon has purchased and will maintain fidelity bond coverage that satisfies the requirements that are set forth in 10 TAC ?1.406. In addition, the Beacon has increased its staff capacity to review contracts and processes to ensure that they are compliant with internal and external standards and regulations. Responsible officer: Rebecca Landes, Chief Executive Officer Estimated completion date: April 5, 2023
View Audit 34742
Finding 34034 (2022-001)
Significant Deficiency 2022
Mountain Home Montana, INC
MT
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.430
With regard to Federal Award Finding 2022-001, Documentation of Personnel Expenses Charged to Federal Awards, in the audit report for Mountain Home Montana, Inc. for the year ended December 31, 2022, we offer the following response. We understand that Single Audit standards require documentation of...
With regard to Federal Award Finding 2022-001, Documentation of Personnel Expenses Charged to Federal Awards, in the audit report for Mountain Home Montana, Inc. for the year ended December 31, 2022, we offer the following response. We understand that Single Audit standards require documentation of personnel expenses charged to multi-funding sources to include the specific activities performed and adequate authorization in accordance with the individual grant agreements. We plan to review and develop our policies as recommended in the audit report to achieve an acceptable time-tracking process for our federal funds. We anticipate starting and implementing this process in the current fiscal year with the goal of being in compliance for next year's audit.
View Audit 34740
Finding 34033 (2022-001)
Material Weakness 2022
Emberhope, Inc.
KS
Reporting Internal Control / Segregation of Duties Material Weakness § 200.303
Finding 2022-001: Federal Award Findings and Questioned Costs Contact person responsible for correction action ? Lance Murnan, Vice President of Finance Anticipated completion date ? April 30, 2023 Corrective action We are taking the following action: - The Director of Foster Care ? Kansas will p...
Finding 2022-001: Federal Award Findings and Questioned Costs Contact person responsible for correction action ? Lance Murnan, Vice President of Finance Anticipated completion date ? April 30, 2023 Corrective action We are taking the following action: - The Director of Foster Care ? Kansas will prepare the Quarterly Status Report and send to the Vice President of Foster Care for review. - Once the Vice President of Foster Care has reviewed the Quarterly Status Report, they will then submit to DCF to ensure accurate and timely filing.
View Audit 33437
Finding 34032 (2022-002)
Significant Deficiency 2022
County of Maui
HI
Subrecipient Monitoring § 200.332
Ref. No. Internal Control Findings 2022-001 Improve Controls over Recording of Non-routine Transactions - Material Weakness Recommendation County management should ensure that estimates are developed more timely to ensure proper recording in the County?s financial statements. View of Responsibl...
Ref. No. Internal Control Findings 2022-001 Improve Controls over Recording of Non-routine Transactions - Material Weakness Recommendation County management should ensure that estimates are developed more timely to ensure proper recording in the County?s financial statements. View of Responsible Officials and Planned Corrective Action Management concurs with this audit finding. The Department of Finance will develop specific processes to ensure necessary estimates are developed and corresponding entries are booked in a timely manner for new occurrences (transient accommodations tax) or unusual events (bargaining unit grievances due to COVID-19). Additionally, the Department of Finance will work with the Department of Corporation Counsel to ensure that any potential liabilities regarding personnel matters are monitored and tracked on an ongoing basis. End Date: Ongoing Responding Person(s): Marci Sato, Accounting System Administrator Department of Finance Phone No. (808) 270-7503
View Audit 31686
Finding 34031 (2022-001)
Significant Deficiency 2022
Ahepa/dop 60, Inc.
IN
Cash Management HUD Housing Programs Reporting
Finding 2022-001 - Significant Deficiency Internal Control Over Compliance Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 30, 2022 Actions Taken or Planned on the Finding Management has stren...
Finding 2022-001 - Significant Deficiency Internal Control Over Compliance Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 30, 2022 Actions Taken or Planned on the Finding Management has strengthened and improved internal control over compliance with respect to required residual receipts deposit. Contact Person First Name Dawn Contact Person Last Name Cole
View Audit 31722
Finding 34025 (2022-007)
Material Weakness 2022
Flora Community Unit School District #35
IL
School Nutrition Programs Subrecipient Monitoring
Compliance: Finding: 2022-007 Condition: The District does not have a process in place currently nor is using the USDA's Nonprogram Revenue Tool to monitor the District's compliance with 7 CFR 210.14(f) to ensure that costs of nonprogram foods are not being subsidized by program food revenues. Plan:...
Compliance: Finding: 2022-007 Condition: The District does not have a process in place currently nor is using the USDA's Nonprogram Revenue Tool to monitor the District's compliance with 7 CFR 210.14(f) to ensure that costs of nonprogram foods are not being subsidized by program food revenues. Plan: The District will begin using the USDA's Nonprogram Revenue Tool as well as work with Aramark to change the presentation of the invoices received. The District will also request additional monthly reports detailing revenue from nonprogram foods. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: Management will begin using the USDA's Nonprogram Revenue Tool, updated invoices from Aramark, and new reports from Aramark to ensure compliance with the Code of Federal Regulations.
View Audit 31720
Finding 34024 (2022-006)
Material Weakness 2022
Flora Community Unit School District #35
IL
School Nutrition Programs
Compliance: Finding: 2022-006 Condition: There was no termination clause noted in the Aramark contract stating whereby either party may cancel for cause with 60-day notification as required by 7 CFR 210.16(d) and 7 CFR 220.7(d)(4). Plan: The Aramark contract will be updated to include the proper ter...
Compliance: Finding: 2022-006 Condition: There was no termination clause noted in the Aramark contract stating whereby either party may cancel for cause with 60-day notification as required by 7 CFR 210.16(d) and 7 CFR 220.7(d)(4). Plan: The Aramark contract will be updated to include the proper termination clause stating whereby either party may cancel for cause with 60-day notification. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: Management will ensure the Aramark contract has been updated with the proper termination clause before signing another contract.
View Audit 31720
Finding 34023 (2022-005)
Material Weakness 2022
Flora Community Unit School District #35
IL
School Nutrition Programs
Compliance: Finding: 2022-005 Condition: No on-site review was done for the National School Lunch Program or for the School Breakfast Program as required to be done prior to February 1 of each school year to remain compliant with 7 Code of Federal Regulations (CFR) 210.8(a)(1) and 7 CFR 220.11(d)(1)...
Compliance: Finding: 2022-005 Condition: No on-site review was done for the National School Lunch Program or for the School Breakfast Program as required to be done prior to February 1 of each school year to remain compliant with 7 Code of Federal Regulations (CFR) 210.8(a)(1) and 7 CFR 220.11(d)(1). Plan: On-site reviews will be completed for both the National School Lunch Program and the School Breakfast Program by February 1 of each school year. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: Management will ensure all necessary on-site reviews are completed by February 1 of each school year.
View Audit 31720
Finding 34020 (2022-003)
Significant Deficiency 2022
Grace Christian University
MI
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.328 § 200.329
Finding #2022-003 - Major Federal Award Finding - Reporting. Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: Procedure(s) will be drafted covering data collection, storage, and reporting of HEERF data. The VP of Finance will train the Director of Finance & Account...
Finding #2022-003 - Major Federal Award Finding - Reporting. Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: Procedure(s) will be drafted covering data collection, storage, and reporting of HEERF data. The VP of Finance will train the Director of Finance & Accounting on these procedure(s). A reporting calendar will be created to alert both managers that report due dates are approaching. The Director of Finance & Accounting will review all reporting before it is submitted.
View Audit 31139
Finding 34019 (2022-002)
Material Weakness 2022
Grace Christian University
MI
Procurement, Suspension & Debarment § 200.317 § 200.320 § 200.326
Finding #2022-002 - Major Federal Award Finding - Procurement and Suspension and Debarment. Material Weakness in Internal Controls over Compliance Corrective Action Plan: Revise the current procurement policy to include federal regulations 2 CFR Section 200.317-200-326 per the thresholds in CFR 200....
Finding #2022-002 - Major Federal Award Finding - Procurement and Suspension and Debarment. Material Weakness in Internal Controls over Compliance Corrective Action Plan: Revise the current procurement policy to include federal regulations 2 CFR Section 200.317-200-326 per the thresholds in CFR 200.320. The revised policy will be reviewed with managers responsible for procurement that could potentially exceed these thresholds. A procedure will be drafted and implemented to guide managers responsible for procurement in the required procurement process based on dollar thresholds and allowable methods described in CFR 200.320. Oversight of the procurement process will be the responsibility of the EVP of Operations and the Director of Finance & Accounting.
View Audit 31139
Finding 34018 (2022-001)
Significant Deficiency 2022
Musical Theatre West
CA
Finding: 2022-001 Federal Agency: U.S. Small Business Administration Federal Program Title: Shuttered Venue Operators Grant CFDA No: 59.075 Award Periods: January 27, 2021 through June 30, 2022 Corrective Action: During 2023, new staff members were hired to replace the staff members that resigned an...
Finding: 2022-001 Federal Agency: U.S. Small Business Administration Federal Program Title: Shuttered Venue Operators Grant CFDA No: 59.075 Award Periods: January 27, 2021 through June 30, 2022 Corrective Action: During 2023, new staff members were hired to replace the staff members that resigned and that these staff members received additional training for the use of the Organization?s new software to ensure the Organization can reconcile software reports timely to the general ledger. Additionally, the Organization did not receive enough federal funds in the subsequent period to require a Single Audit. Proposed Completion Date: The new staff members received additional training with its new software as of January 31, 2023.
View Audit 31086
City of Oelwein
IA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
The City will establish a process to track the total dollar amount of federal awards spent during each year.
The City will establish a process to track the total dollar amount of federal awards spent during each year.
View Audit 31085
City of Oelwein
IA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
The City will verify that all vendors and contracts paid with federal awards, are not suspended or disbarred by verifying it on the SAM website.
The City will verify that all vendors and contracts paid with federal awards, are not suspended or disbarred by verifying it on the SAM website.
View Audit 31085
City of Oelwein
IA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting
The City has submitted the PPR after being notified by FEMA and will continue to submit on time.
The City has submitted the PPR after being notified by FEMA and will continue to submit on time.
View Audit 31085
Finding 34014 (2022-004)
Significant Deficiency 2022
Boys & Girls Clubs of the Sioux Empire, Inc.
SD
Allowable Costs / Cost Principles Significant Deficiency § 200.303
Finding 2022-004 Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: COVID-19 Education Stabilization Fund- Governor?s Emergency Education Relief (GEER) Fund FFAL # 84.425C Finding Summary: Four instances identified in which d...
Finding 2022-004 Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: COVID-19 Education Stabilization Fund- Governor?s Emergency Education Relief (GEER) Fund FFAL # 84.425C Finding Summary: Four instances identified in which documentation could not be provided to support a formal review and approval of the expenditures prior to payment. Responsible Individuals: Scott Hupke CFO Corrective Action Plan: The State of SD, at the end of the grant period, allowed us to reallocate some of the funding to cover other expenses that went back to prior periods. Those expenses were missing the proof of formal review as the new process had not yet been put into place. We have taken corrective action and implemented an independent review of purchases to ensure they have been approved. Anticipated Completion Date: September 2022
View Audit 36738
Finding 34012 (2022-003)
Significant Deficiency 2022
Boys & Girls Clubs of the Sioux Empire, Inc.
SD
Allowable Costs / Cost Principles § 200.303 § 200.430
Finding 2022-003 Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Names: COVID-19 Education Stabilization Fund- Governor?s Emergency Education Relief (GEER) Fund and Twenty-First Century Community Learning Centers Program FFAL # 84...
Finding 2022-003 Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Names: COVID-19 Education Stabilization Fund- Governor?s Emergency Education Relief (GEER) Fund and Twenty-First Century Community Learning Centers Program FFAL # 84.425C and 84.287C Finding Summary: The amount of payroll taxes allocated to the GEER program exceeded the amount of payroll taxes actually paid for two of two employees tested. Additionally, one instance in which an employee?s overtime hours was not charged to the Twenty First Century Program. Lastly, one instance in which one employee?s biweekly wages were not charged to the Twenty First Century Program. Responsible Individuals: Scott Hupke CFO Corrective Action Plan: We have added an additional person in the review of the manual process for accuracy and to eliminate the errors. We will also continue to explore ways to automate the process from our payroll provider to the accounting software. Anticipated Completion Date: October 2022 for the manual process review and ongoing for the ways to automate the process.
View Audit 36738
Finding 34010 (2022-002)
Material Weakness 2022
The Community Builders, Inc. and Subsidiaries
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430
The Community Builders, Inc. 185 Dartmouth Street Boston, MA 02116 CORRECTIVE ACTION PLAN September 21, 2023 Federal Audit Clearinghouse The Community Builders, Inc. (the Company) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of...
The Community Builders, Inc. 185 Dartmouth Street Boston, MA 02116 CORRECTIVE ACTION PLAN September 21, 2023 Federal Audit Clearinghouse The Community Builders, Inc. (the Company) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent accounting firm: CohnReznick 7501 Wisconsin Ave, Suite 400E Bethesda, Maryland 20814 Audit period: January 01, 2022-December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings and Questioned Costs - Major Federal Program Audit MATERIAL WEAKNESS Hope VI Cluster 14.889 2022-002 ? Allowable Costs/Cost Principles Recommendation: The Company should establish a system of internal controls to provide reasonable assurance that salary and wage costs are accurate, allowable, and properly allocated by basing salaries and wages charged to federal awards on underlying records that accurately reflect all work performed on a daily basis in accordance with 2 CFR 200, Subpart E, Subsection 430. Action Taken: The Company has procedures in place to provide reasonable assurance that salaries and wages are accurate. The Company has managed several federal award programs and has a billing tracking system already implemented in ADP. When implementing this new program with a different department, it was identified that three staff were not following the payroll billing policies already put in place. The Company has notified the staff and effective September 1, 2023, the department has started tracking their time directly in ADP. Management will review this billing as part of draw submissions to confirm the process is being followed. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alexa DuCote at 857-221-8753. Sincerely, Alexa DuCote Vice-President of Corporate Finance and Accounting
View Audit 36734 Questioned Costs: $1
Finding 34006 (2022-001)
Material Weakness 2022
Alexander County
NC
Questioned Costs Student Financial Aid Eligibility
CORRECTIVE ACTION PLAN Program Name: Foster Care Title IVE Finding: 2022-001 Name of Contact: Keri Jerrell, Child Welfare Program Manager Corrective Action Plan: As children enter foster care, a DSS-5120 is required to be completed in order to determine foster care funding eligibility. Once determin...
CORRECTIVE ACTION PLAN Program Name: Foster Care Title IVE Finding: 2022-001 Name of Contact: Keri Jerrell, Child Welfare Program Manager Corrective Action Plan: As children enter foster care, a DSS-5120 is required to be completed in order to determine foster care funding eligibility. Once determined, the eligibility is used in a variety of ways, including, administrative coding and payment for room and board services. As both of these areas involve fiscal operations and county, state, and federal funds, proper determination is imperative. Once satisfied that the proper determination has been made, proper communication and transfer of that determination is of equal importance. In order to assure that a prompt and efficient foster care funding determination is made for each child entering custody of the Alexander County Department of Social Services, the Department is adopting the following plan: 1. Internal guidance for completing the initial DSS-5120 and all subsequent DSS-5120 reviews will be developed and implemented. Guidance will include specialized training for identified staff and a multi-party review process. Projected completion date: 12-31-22 2. 100% of Alexander County DSS cases will be reviewed to ensure that the original funding determination cited on the DSS-5120 is reflected on the respective DSS-5094. Projected completion date: 11-30-22 3. Existing internal guidance document involving the use of the PQA-020 report will be reviewed with involved staff, stressing the importance of consistent documentation of funding source. Projected completion date: 11-30-22
View Audit 35515 Questioned Costs: $1
Finding 33999 (2022-002)
Material Weakness 2022
Alexander County
NC
Eligibility Material Weakness Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready ...
CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready been processed. We did complete budgets outside the system to ensure the families remain eligible as the errors did not effect eligibility. On Sample 18 the income was not projected but when we did a new budget the family remained eligible. The online verifications (OVS) were ran for Sample 23 & Sample 26 and the missing child support evidence was added to Sample 7 & Sample 27. There was no change in benefits for these cases. 2. The CIP/LIEAP Supervisor is having a unit meeting on Nov. 14, 2022 to do a refresher training for CIP/LIEAP budgeting. The supervisor will include a test as well to test the workers knowledge. Proposed Completion Date: November 14, 2022
View Audit 35515
Alpine East, Inc.
OR
Questioned Costs HUD Housing Programs Reporting
Finding No. 2022-001 ? Section 811 ? CFDA No. 14.181 Type of Finding ? Federal Award Finding Finding Resolution Status ? In progress Criteria or Specific Condition ? Under the terms of the Capital Advance Program Regulatory Agreement, the Project is required to obtain a written approval of all w...
Finding No. 2022-001 ? Section 811 ? CFDA No. 14.181 Type of Finding ? Federal Award Finding Finding Resolution Status ? In progress Criteria or Specific Condition ? Under the terms of the Capital Advance Program Regulatory Agreement, the Project is required to obtain a written approval of all withdrawals from the residual receipt. Statement of Condition ? During the year ended June 30, 2021, an excess deposit of $1,086 was made to the residual receipt. During the year ended June 30, 2022, the excess deposit of $1,086 made in 2021 was withdrawn, however the withdrawal was not approved by HUD. Cause ? It was an oversight of management to withdraw the additional deposits made in the prior year without HUD approval. Effect or Potential Effect ? The Project is not in compliance with the regulatory agreement with HUD. Auditor Non-Compliance Code ? A ? Unauthorized withdrawal from residual receipt account. Questioned Costs ? $1,086 Reporting View of Responsible Officials ? We concur with the auditor?s recommendation. Recommendation ? We recommend that management obtain a written approval from HUD for all withdrawals from the residual receipt. Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations ? Agree Response Indicator ? Agree Completion Date ? November 3, 2022 Response ? While we are aware of the need for HUD approval prior to withdrawing funds from the residual receipt account, the accounting team was not aware of the need to seek approval for mis-deposited funds, thinking that this was correcting an error, not compounding it. The accounting team will agree the required deposit to the surplus cash calculation per the Audited Financial Statements and Supplementary Information so that the correct amount is transferred from the operating account to the residual receipt account which will eliminate the possibility of overfunding the account. On the off chance that funds are mistakenly deposited into the residual receipt account in the future, the accounting team is also now aware of the need to get HUD approval to remove the funds from the account.
View Audit 34686 Questioned Costs: $1
Finding 33996 (2022-001)
Material Weakness 2022
University of the Southwest
NM
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes...
Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes breaking down the complexity of the new modular regulations and how they apply to our modules/programs. The unofficial withdrawal list for the academic year was re-requested from the registrar?s office and reviewed. Students that met exemption were awarded funds back, recalculated if needed, and processed. Although the Financial Aid Office did implement changes on identifying unofficial withdraws (students were identified) from the prior year finding, the complexity of the modular regulations impacted the finding for 2022. A review of each student?s module will be performed (Executive Director of Financial Aid / Lead Director) and then reviewed and processed by staff member (Financial Aid Director). The final determination list will be compared to the R2T4?s processed. Person Responsible for Corrective Action Plan: Sandy Wilkinson, Executive Director of Financial Aid Anticipated Date of Completion: Implemented
View Audit 34177 Questioned Costs: $1
Finding 33994 (2022-001)
Significant Deficiency 2022
Food Bank for Larimer County
CO
Procurement, Suspension & Debarment
Corrective Action Plan: We will retain support for all procurement actions we undertake under the federal grant agreements. When securing bids and price quotes, we will retain documentation of the completion of our procurement and selection process for at least three (3) vendors for all items we pl...
Corrective Action Plan: We will retain support for all procurement actions we undertake under the federal grant agreements. When securing bids and price quotes, we will retain documentation of the completion of our procurement and selection process for at least three (3) vendors for all items we plan to purchase throughout the year that will total $10,000 or more. Copies of all bids and pricing, including transportation, will be maintained. Copies of email correspondence as well as written documentation of conversations with vendors regarding current pricing will be attached to the bids and quotes received. All quotes will be included with a completed Supplier/Vendor Selection Form and scanned to the Supplier/Vendor shared drive file for audit purposes. In addition, we will retain documentation of our search of https://sam.gov/content/home to assure that all vendors we intend to use throughout the year have not been suspended or debarred.
View Audit 33431
Finding 33991 (2022-005)
Significant Deficiency 2022
The Thomas More College of Liberal Arts, Inc.
NH
Subrecipient Monitoring
Finding 2022-005: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The College will continue to work on an information...
Finding 2022-005: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The College will continue to work on an information security policy and implement safeguards for each of the identified risks within the information technology assessment completed. Estimated Completion Date: May 31 , 2023 Contact Person: Pamela A. Bernstein Director of Business and Registrar Affairs thomasmorecollege@hotmail.com 603-324-1420
View Audit 31753
Finding 33990 (2022-004)
Significant Deficiency 2022
The Thomas More College of Liberal Arts, Inc.
NH
Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2022-004: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster AL: 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The Colle...
Finding 2022-004: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster AL: 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The College will implement a control procedure to ensure disbursement notification letters are sent to every student who received direct loan disbursement, within 7 days, to be in compliance with the requirement described above. The College supplies to the student a notification of each disbursement via a Statement of Account. The College has added a clause in the Terms and Conditions which addresses the cancelation of loans. Estimated Completion Date: December 31 , 2022 Contact Person: Pamela A. Bernstein Director of Business and Registrar Affairs thomasmorecollege@hotmail.com 603-324-1420
View Audit 31753
Finding 33965 (2022-003)
Material Weakness 2022
Lackawanna City School District
NY
Internal Control / Segregation of Duties
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal en...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. In addition, the District should have more of a balance sheet focus throughout the fiscal year, which would decrease the number of adjustments made at year-end. School District?s Response: The District will continue to review and accept proposed adjusting journal entries and footnote disclosures as necessary during the external financial audit. Mr. Daniel Grant (Assistant Superintendent) will collaborate with Ms. Laura Kowalczyk (District Treasurer) in order to develop an increased focus upon the balance sheet throughout the fiscal year, with the goal of continuing to reduce the number of auditor adjustments required at year end. Corrective actions have already begun and will continue throughout the fiscal year (ending June 30, 2023).
View Audit 31752
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