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Corrective Action Plans

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Finding 33882 (2022-001)
Significant Deficiency 2022
Ketchikan Gateway Borough School District
AK
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Michael Robbins, Superintendent Corrective Action Plan: Reporting deadlines will be kept on a central calendar and District Administration will ensure that all contact information is up-to-date, includes multiple ind...
Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Michael Robbins, Superintendent Corrective Action Plan: Reporting deadlines will be kept on a central calendar and District Administration will ensure that all contact information is up-to-date, includes multiple individuals within the District who can ensure reports are submitted and confirmed to have been received, including the Superintendent. The Superintendent will clearly delegate the responsibility of completing and submitting reports, and will direct the individual responsible for submission with the task of confirming receipt by the agency after submission. Reporting deadlines will be reviewed with the district leadership team in advance. Proposed Completion Date: December 1, 2022
View Audit 35451
East Carroll Parish Hospital Service District
LA
Questioned Costs Allowable Costs / Cost Principles Cash Management
Name of Responsible Official: LaDonna Englerth, Administrator Anticipated Completion Date: February 28, 2023 Hospital?s Response: Management concurs with the finding and will implement additional internal controls over the identification of eligible expenditures for the Provider Relief Fund program ...
Name of Responsible Official: LaDonna Englerth, Administrator Anticipated Completion Date: February 28, 2023 Hospital?s Response: Management concurs with the finding and will implement additional internal controls over the identification of eligible expenditures for the Provider Relief Fund program and the completion of the required reports. The identified expenditures included gross payroll without consideration of allowable fringes, so the Hospital has already identified other costs not reimbursed by federal programs that are allowable under the PRF program.
View Audit 33903 Questioned Costs: $1
Asi - Burnsville, Inc.
MN
HUD Housing Programs
ASI - BURNSVILLE, INC. HUD PROJECT NO. 092-HD011-WPD CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Burnsville, Inc. respectfully submits the following corrective action plan for the yea...
ASI - BURNSVILLE, INC. HUD PROJECT NO. 092-HD011-WPD CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Burnsville, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Cause: Property management failed to obtain a signed EIV and You form from the tenant during the certification process. Recommendation: Property management should be reminded that obtaining all required documents is an important step in tenant management. Action Taken: Recertification staff obtained a signed copy of the EIV and You form in January 2023. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.
View Audit 33371
Finding 33876 (2022-004)
Material Weakness 2022
Epic Blended Charter Schools
OK
Procurement, Suspension & Debarment
Finding 2022-004 Response and Corrective Action: In conjunction with our FY22 annual audit, please see the School?s corrective action plan below: In order to ensure proper procurement for contracts, a new policy was approved and implemented in January 2022 that meets the requirements outline in Unif...
Finding 2022-004 Response and Corrective Action: In conjunction with our FY22 annual audit, please see the School?s corrective action plan below: In order to ensure proper procurement for contracts, a new policy was approved and implemented in January 2022 that meets the requirements outline in Uniform Guidance. Expected completion date: Completed as of 01/2022 Party Responsible: Jeanise Wynn Contact Information: jeanise.wynn@epiccharterschools.org (405) 749-4550
View Audit 32504
Finding 33875 (2022-001)
Significant Deficiency 2022
Battered Women's Shelter
OH
Questioned Costs Eligibility
Identifying Number 2022-001 Finding: Documentation of rent reasonableness could not be located for three selected clients due to a flood that occurred at the Organization?s offices during December 2022. Action Taken: Management is using Rentellect.com software to verify rent reasonableness for a...
Identifying Number 2022-001 Finding: Documentation of rent reasonableness could not be located for three selected clients due to a flood that occurred at the Organization?s offices during December 2022. Action Taken: Management is using Rentellect.com software to verify rent reasonableness for all clients currently in the continuum of care program and is now maintaining a copy of all documentation that supports program eligibility of the clients in the cloud. If there are questions regarding this plan, please call Stephannie Garrett, CFO or Ashley Kline, Chief Program Officer at 330-374-0740.
View Audit 32353 Questioned Costs: $1
Finding 33869 (2022-001)
Material Weakness 2022
Bremerton School District No. 100-C
WA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Require...
Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Cathie Seevers/Garth Steedman 134 Marion Ave N Bremerton, WA 98312 360-473-1034 Corrective action the auditee plans to take in response to the finding: While we did confirm the worker rates, BSD was not aware that the requirement to comply with wage rates included collecting the weekly payroll. We were reviewing them weekly on the Labor and Industries website. We are now aware and will make sure this is done in the future. We currently have federal projects and are making sure we collect these pay records weekly. This will also be added to our Purchasing Quick Guide, that we give to all schools and departments. Anticipated date to complete the corrective action: 5/8/2023
View Audit 32351
Finding 33865 (2022-002)
Material Weakness 2022
Bremerton School District No. 100-C
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Require...
Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-002 Finding caption: The District lacked adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Cathie Seevers/Jon Bell 134 Marion Ave N Bremerton, WA 98312 360-473-1034 Corrective action the auditee plans to take in response to the finding: We have controls in place however this one finding was received for one purchase that exceeded the purchase order amount. We had some staff turnover in the SPED department, and we finally have permanent staffing. The business office has reiterated the requirement of suspension and debarment and determined that it will be included on any purchase made with federal dollars that is close to the $20K amount. This will ensure that any potential overage is covered and allow the new staff to get more familiar with the requirement. Anticipated date to complete the corrective action: 5/8/2023
View Audit 32351
Ame-Zion Trinity H.d.f.c., Inc.
NY
Reporting Internal Control / Segregation of Duties
The project did not make the required monthly deposits to the replacement reserve in the amount of $69,996 as the result of an oversight by the mortgage lender. The project is required to make monthly deposits to the reserve of $5,833. Management transferred $93,333 to the replacement reserve effect...
The project did not make the required monthly deposits to the replacement reserve in the amount of $69,996 as the result of an oversight by the mortgage lender. The project is required to make monthly deposits to the reserve of $5,833. Management transferred $93,333 to the replacement reserve effective March 22, 2023 to fund the delinquent amount. In addition, management contacted the mortgage lender to reinstate monthly reserve funding beginning April 1, 2023.
View Audit 32350
Finding 33863 (2022-003)
Material Weakness 2022
Michigan College Access Network
MI
Material Weakness
Finding Type Material Weakness, Repeat Finding Federal Program AmeriCorps, ALN #94.006 Condition During the audit, we noted a significant amount of adjusting journal entries were required to be recorded in order to adjust the year end balances to their appropriate amounts. This includes journa...
Finding Type Material Weakness, Repeat Finding Federal Program AmeriCorps, ALN #94.006 Condition During the audit, we noted a significant amount of adjusting journal entries were required to be recorded in order to adjust the year end balances to their appropriate amounts. This includes journal entries related to the Organization?s funding sources as of September 30, 2022. Criteria Accounting books and records should be complete and accurate and include all relevant documentation to support the amounts. Cause Formal procedures related to proper accounting practices were not in place to ensure all activities were addressed and reported appropriately in conformity with generally accepted accounting principles. Effect General ledger accounts were not analyzed and reviewed by management prior to the start of the audit to ensure financial records were properly recorded. Identification of a Repeat Finding This is a repeat finding from the 2021 audit, 2021-004. SECTION III (Continued) FEDERAL AWARD AUDIT FINDINGS (Continued) 2022-003 (Continued) Recommendation We recommend the Organization review and update, as necessary, its written procedures regarding processing and recording of transactions and monitor such processing to ensure that transactions are processed and reported and reconciled in an accurate manner. This includes maintaining documentation and support for each entry in an orderly fashion. Furthermore, the Organization should review each funding source agreement on a timely basis to verify the accounting treatment is in conformity with generally accepted accounting principles. Response Although management acknowledges that the number of journal entries was less than prior year, it will continue the implementation of new accounting processes and grant accounting treatment recommended from the current and previous year audits to limit the number of changes to the financial statements presented at the beginning of the audit to ensure that the journal entries recorded during future audit periods are non-substantive.
View Audit 31308
Finding 33862 (2022-002)
Material Weakness 2022
Michigan College Access Network
MI
Material Weakness
Finding Type Material Weakness Condition During the audit, we noted several instances in which the proper grant accounting was not applied to grant receivables and therefore contribution revenue. We also noted the proper classification between contributions with donor restrictions and without do...
Finding Type Material Weakness Condition During the audit, we noted several instances in which the proper grant accounting was not applied to grant receivables and therefore contribution revenue. We also noted the proper classification between contributions with donor restrictions and without donor restrictions was not achieved. Criteria ASU 2018-08 updates the definition of a contribution and distinguishes transactions between contributions and exchange transactions. For transactions determined to be contributions, the Organization must also determine if the contribution is conditional or unconditional as well as if there are any time or purpose restrictions resulting in the funds being classified as with donor restrictions until the restrictions are satisfied. Cause The proper procedures, including review of agreements and subsequent cash receipts, and related support documents, were not performed by the Organization. Effect The financial statements were not complete with respect to grants receivable and contribution revenue as well as the proper classification of contribution revenue between with donor restrictions and without donor restrictions. Recommendation We recommend all grant agreements and related support documents are reviewed to ensure proper cut-off is achieved. Response The organization has worked to improve its organizational knowledge regarding the accounting of all grant transactions. Key management personnel meet upon awarding of each new grant to discuss the accounting treatment of the grant. With this new process in place, we have made a significant shift to the new standard of recording revenue. While this process has been successful in the majority of grant recordings this past fiscal year, management recognizes we still have some room for growth. We plan to implement a new tracking document and updated spreadsheet as part of this process to ensure we are capturing all relevant information and recording revenue accordingly. This includes a detailed discussion considering the determinations of condition and restrictions. Management expects the new process to reduce the number of year-end adjustments. Management also welcomes assistance and/or tools to better guide revenue recognition.
View Audit 31308
Finding 33861 (2022-001)
Material Weakness 2022
Michigan College Access Network
MI
Material Weakness
Finding Type Material Weakness Condition During the audit, we noted a significant amount of adjusting journal entries were required to be recorded in order to adjust the year end balances to their appropriate amounts. This includes journal entries related to the Organization?s funding sources as...
Finding Type Material Weakness Condition During the audit, we noted a significant amount of adjusting journal entries were required to be recorded in order to adjust the year end balances to their appropriate amounts. This includes journal entries related to the Organization?s funding sources as of September 30, 2022. Criteria Accounting books and records should be complete and accurate and include all relevant documentation to support the amounts. Cause Formal procedures related to proper accounting practices were not in place to ensure all activities were addressed and reported appropriately in conformity with generally accepted accounting principles. Effect General ledger accounts were not analyzed and reviewed by management prior to the start of the audit to ensure financial records were properly recorded. Recommendation We recommend the Organization review and update, as necessary, its written procedures regarding processing and recording of transactions and monitor such processing to ensure that transactions are processed and reported and reconciled in an accurate manner. This includes maintaining documentation and support for each entry in an orderly fashion. Furthermore, the Organization should review each funding source agreement on a timely basis to verify the accounting treatment is in conformity with generally accepted accounting principles. Response Although management acknowledges that the number of journal entries was less than prior year, it will continue the implementation of new accounting processes and grant accounting treatment recommended from the current and previous year audits to limit the number of changes to the financial statements presented at the beginning of the audit to ensure that the journal entries recorded during future audit periods are non-substantive.
View Audit 31308
Finding 33860 (2022-004)
Material Weakness 2022
Stepping Stone School for Exceptional Children, Inc.
AR
Reporting
The current audit will be submitted to DHS and the FAC as soon as available and the Organization will work diligently to meet all future audit filing deadlines. The current year audit has been delayed by Federal provider relief funds received during the pandemic and the delay by Federal accounting b...
The current audit will be submitted to DHS and the FAC as soon as available and the Organization will work diligently to meet all future audit filing deadlines. The current year audit has been delayed by Federal provider relief funds received during the pandemic and the delay by Federal accounting bodies in clarifying the rules for reporting and auditing these funds. These funds are not anticipated to be received in future years and an audit in accordance with Uniform Reporting Standards is not anticipated. The audit was due by March 31, 2023 and is being submitted as quickly as all information can be obtained to complete the audit accurately.
View Audit 31304
Finding 33859 (2022-003)
Material Weakness 2022
Stepping Stone School for Exceptional Children, Inc.
AR
Internal Control / Segregation of Duties
Management feels that further segregation of duties is not practical with the limited number of personnel utilized in the accounting function. Additional oversight and monthly review procedures have been implemented by the Executive Director and the Board of Directors and reconciliations and reports...
Management feels that further segregation of duties is not practical with the limited number of personnel utilized in the accounting function. Additional oversight and monthly review procedures have been implemented by the Executive Director and the Board of Directors and reconciliations and reports are closely reviewed.
View Audit 31304
Finding 33856 (2022-004)
Significant Deficiency 2022
Riverview Center, INC
IA
Procurement, Suspension & Debarment
Finding 2022-004 ? Procurement and Suspension and Debarment Federal Agency Name: U.S. Department of Justice Program Name: Crime Victim Assistance CFDA#: 16.575 Responsible Individuals: Gwen Bramlet-Hecker, Executive Director Stacy Kennedy, Fiscal Director Corrective Action Plan: Going forward, the n...
Finding 2022-004 ? Procurement and Suspension and Debarment Federal Agency Name: U.S. Department of Justice Program Name: Crime Victim Assistance CFDA#: 16.575 Responsible Individuals: Gwen Bramlet-Hecker, Executive Director Stacy Kennedy, Fiscal Director Corrective Action Plan: Going forward, the new Executive Director and Fiscal Director will get quotes when purchases are above the $3000 threshold. Anticipated Completion Date: June 30, 2023
View Audit 36700
Greater Harrisburg Voa Living Center (new Song Village)
VA
Questioned Costs HUD Housing Programs Reporting
Finding Reference Number: 2022-003 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The funds will be reimbursed in the amount of $1,855. Completion Date: August 22, 2022
Finding Reference Number: 2022-003 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The funds will be reimbursed in the amount of $1,855. Completion Date: August 22, 2022
View Audit 36698 Questioned Costs: $1
Greater Harrisburg Voa Living Center (new Song Village)
VA
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $11,511. Management will ...
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $11,511. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: August 22, 2022
View Audit 36698
Greater Harrisburg Voa Living Center (new Song Village)
VA
HUD Housing Programs Cash Management Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 22, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 22, 2022
View Audit 36698
Finding 33852 (2022-001)
Significant Deficiency 2022
Catholic Charities
NM
HUD Housing Programs Cash Management
Corrective action plan: Management of Monarch Properties, the management agency for Hibernian House, have modified procedures so that electronic reminders will alert members of the accounting team to ensure that the surplus cash computation is completed and necessary transfers to residual receipts a...
Corrective action plan: Management of Monarch Properties, the management agency for Hibernian House, have modified procedures so that electronic reminders will alert members of the accounting team to ensure that the surplus cash computation is completed and necessary transfers to residual receipts are made timely. Additionally, Catholic Charities will remind Monarch Properties of this requirement within 10 days after each year end to ensure the deposit to the residual receipts account is made within 60 days of the fiscal year end. Personnel responsible for corrective action: Jerry Burkholder, Controller at Monarch Properties and Christine Reeders, Chief Financial Officer at Catholic Charities. Estimated corrective action completion date: August 31, 2023
View Audit 36696
Friendship Manor Housing Development Fund Company, Inc.
NY
HUD Housing Programs Cash Management
Name of auditee: Friendship Manor Housing Development Fund Company, Inc. Project No.: 01411252 TIN: 20-8665 840 Name of audit firm: EFPR Group, CPA, PLLC Period covered by audit: March 31, 2022 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Finding 2022-001 Manag...
Name of auditee: Friendship Manor Housing Development Fund Company, Inc. Project No.: 01411252 TIN: 20-8665 840 Name of audit firm: EFPR Group, CPA, PLLC Period covered by audit: March 31, 2022 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Finding 2022-001 Management understands HUD's requirements for depositing surplus cash into the residual receipts account and will deposit the delinquent deposit of $7,133 into the residual receipts by July 8, 2022.
View Audit 34625
Finding 33845 (2022-001)
Material Weakness 2022
Csra Economic Opportunity Authority, INC
GA
Matching / Level of Effort / Earmarking
Department of Health and Human Services Low Income Home Energy Assistance Program CFDA# 93.568 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDING 2022-001 COMPLIANCE (Level of Effort) Recommendations Auditor recommends the Organization have regularly scheduled training for staff on grant r...
Department of Health and Human Services Low Income Home Energy Assistance Program CFDA# 93.568 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDING 2022-001 COMPLIANCE (Level of Effort) Recommendations Auditor recommends the Organization have regularly scheduled training for staff on grant requirements under the standard of promptness in order to make payments to applicants within 30 days for regular applications and 10 days for crisis applications. Name and Contact Information for Responsible Parties CSRA Economic Opportunity Authority Attention: Ms. Mary Harrison 1261 Greene Street Augusta, Georgia 30901 Phone: 706. 722-0493 Corrective Action The Organization?s will continue to train multiple staff members on the necessary grant rules and regulations and develop internal controls for remitting participants payments within the 30 day and 10 day requirement. The Organization submitted a corrective action plan to the Georgia Department of Family and Children Services on November 23, 2021 for this finding in the prior year. The Organization will follow up with the Georgia Department of Family and Children Services for the fiscal year September 30, 2022.
View Audit 34621
Central Florida Community Action Agency, Inc.
FL
CSBG Standard 5 : 5:1 The organization?s governing board is structured in compliance with the CSBG Act: 1. At least one third democratically selected representatives of the low-income community; 2. With one-third local elected officials (or their representatives); and 3. The remaining membership fro...
CSBG Standard 5 : 5:1 The organization?s governing board is structured in compliance with the CSBG Act: 1. At least one third democratically selected representatives of the low-income community; 2. With one-third local elected officials (or their representatives); and 3. The remaining membership from major groups and interests in the community. CFCCA did not have one third democratically selected representatives of the low-income community at the beginning of the audit year. Plan of Correction: In compliance with the CSBG Act, CFCAA will ensure at least one third democratically selected representatives of the low-income community are represented on the board at all times, this process will be monitored closed by the nominating committee through the recruiting process.
View Audit 33206
Logan Township Board of Education
NJ
Cash Management School Nutrition Programs
Purchase Needed Equipment
Purchase Needed Equipment
View Audit 33204
Finding 33835 (2022-001)
Material Weakness 2022
Crisis and Counseling Centers, Inc.
ME
Reporting § 200.508 § 200.510 § 200.512
CORRECTIVE ACTION PLAN July 14, 2023 U.S. Department of Health and Human Services Crisis and Counseling Centers, Inc. respectfully submits the following corrective action plan of the year ended June 30, 2022. Name and address of independent public accounting firm: One River CPAs 46 FirstPark D...
CORRECTIVE ACTION PLAN July 14, 2023 U.S. Department of Health and Human Services Crisis and Counseling Centers, Inc. respectfully submits the following corrective action plan of the year ended June 30, 2022. Name and address of independent public accounting firm: One River CPAs 46 FirstPark Drive, Oakland, ME 04963 FINDING ? FINANCIAL STATEMENT AUDIT None FINDING ? FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Health and Human Services 2022-001 Noncompliance and Material Weakness in Internal Control over Compliance: Requests required to complete the audit were not submitted within sufficient time to allow for audit and reporting prior to the deadline. The following errors and missing required elements were noted and corrected as a result of auditing procedures on the SEFA: ? Expenditures under agreement MHC-22-322B under CFDA 93.665 were not included. ? Expenditures under agreement CBH-22-1003A under CFDA 93.958 were not included. ? Expenditures under Period 4 of Provider Relief Funds (PRF) were included in error. ? There were two instances of COVID-19 programs that did not include the appropriate prefix. ? Subtotals were not included for the following CFDA numbers 93.958; 93.104; and 93.243. ? Expenditures under agreement CDM-21-4462A under CFDA 93.243 were shown included under CFDA 93.959 in error. Recommendations: Management should seek additional training for the fiscal department on preparation of the SEFA standards. In addition, review processes over the SEFA should be strengthened. Both the preparer and reviewer should have a clear understanding of the required minimum elements. As part of the review, all required minimum elements should be vouched to original source documents including copies of awards, reporting, and the trial balance. Any inconsistencies should be resolved before beginning the audit. The compliance supplement should be reviewed for reporting guidance on new Federal programs. Responsible Person for Corrective Action: Timothy D. Floyd, Chief Financial Officer Management will seek additional training in preparation of the SEFA and the applicable standards. The anticipated completion date for this corrective action is December 31, 2023. If the U.S. Department of Health and Human Services has questions regarding this plan, please contact Timothy D. Floyd, Chief Financial Officer at 207-626-3448 or tfloyd@crisisandcounseling.org. Sincerely, Timothy D. Floyd, Chief Financial Officer
View Audit 33202
Finding 33832 (2022-001)
Material Weakness 2022
Clarke University of Dubuque, Iowa
IA
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022-001 Student Financial Assistance Program Cluster -Department of Education Federal Financial Assistance Listing/CFDA #84.038 Federal Perkins Loan Program Reporting Material Weakness in Internal Control over Compliance Finding Summary: The information reported on the FISAP was incorrect...
Finding 2022-001 Student Financial Assistance Program Cluster -Department of Education Federal Financial Assistance Listing/CFDA #84.038 Federal Perkins Loan Program Reporting Material Weakness in Internal Control over Compliance Finding Summary: The information reported on the FISAP was incorrect. Responsible Individuals: Robert Hoover, Director of Financial Aid and Deb Theill, Student Accounts Loan Coordinator Corrective Action Plan: The figures reported were corrected with no negative impact to the report or institution. Responsible parties will incorporate a second round of review to analyze data entry and eliminate errors moving forward. Anticipated Completion Date: Updates Completed 9/1/2022
View Audit 31739
Finding 33828 (2022-004)
Significant Deficiency 2022
Clarke University of Dubuque, Iowa
IA
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding 2022-004 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell .Grant Program - 2021/2022 P063P201430 Specia...
Finding 2022-004 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell .Grant Program - 2021/2022 P063P201430 Special Tests & Provisions: Enrollment Reporting Significant Deficiency in Internal Control Finding Summary: Two instances were noted where enrollment effective date reported to the National Student Clearing House as first effective was not the same as the student's last date of attendance. Responsible Individuals: Kristi Bagstad, Registrar Registrar's Office Corrective Action Plan: The financial aid office will establish a review process to spot-check and confirm that the Enrollment Effective date will coincide with the Last Day of Attendance reported for student records. Anticipated Completion Date: Ongoing
View Audit 31739
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