Corrective Action Plans

Finding 32816 (2022-005)

Significant Deficiency 2022

Yadkin County

NC

Eligibility

Finding: 2022-005 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to provide training on The Work Number. This is also checked during the second party review process. Additionally, The Work Number is now located within NCFast...

Finding: 2022-005 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to provide training on The Work Number. This is also checked during the second party review process. Additionally, The Work Number is now located within NCFast so there is no need for staff to run this in an older program outside the NCFast system. Staff utilize a checklist to ensure the correct application of Medicaid policy and adequate information being used to determine eligibility. A training will be held on this checklist to ensure staff are knowledgeable to its intended use and it is being used correctly and consistently. Eligibility Supervisors will complete knowledge checks with Medicaid staff to evaluate the effectiveness of recent trainings. This will be done in a group setting and will use active applications/cases as a guide to determine if information has been requested accurately. Following the knowledge checks, Medicaid staff will be given anonymous surveys to complete in an effort to discern improvements or continued areas of need. Due to the age of the cases pulled (many of these being from 2019) the staff involved in these cases are no longer here. Proposed Complinace Date: Training on The Work Number has already been provided to staff and the new checklist is already in use. YCHSA will continue to conduct second party reviews at a higher amount compared to the state mandate. Training will occur by 12/31/22.

View Audit 29375

Finding 32815 (2022-004)

Significant Deficiency 2022

Yadkin County

NC

Eligibility

Finding: 2022-004 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA will provide training to staff on the review of checklists that have previously been provided. A training will be held on this checklist to ensure staff are knowledgeabl...

Finding: 2022-004 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA will provide training to staff on the review of checklists that have previously been provided. A training will be held on this checklist to ensure staff are knowledgeable to its intended use and it is being used correctly and consistently. Second party reviews will continue to ensure that resources are being entered correctly in NCFast. Eligibility Supervisors will complete knowledge checks with Medicaid staff to evaluate the effectiveness of recent training on resources. This will be done in a group setting and will use active applications/cases as a guide to determine if resources have been evaluated accurately. Following the knowledge checks, Medicaid staff will be given anonymous surveys to complete in an effort to discern improvements or continued areas of need. Due to the age of the cases pulled (many of these being from 2019) the staff involved in these cases are no longer here. Proposed Complinace Date: Training will occur by 12/31/22 and second party reviews will continue indefinitely.

View Audit 29375

Finding 32814 (2022-003)

Significant Deficiency 2022

Yadkin County

NC

Eligibility Internal Control / Segregation of Duties

Finding: 2022-003 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to second party Medicaid cases with at least 100 cases being viewed each quarter (more than the state requirement of 76). YCHSA will provide training to staff ...

Finding: 2022-003 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to second party Medicaid cases with at least 100 cases being viewed each quarter (more than the state requirement of 76). YCHSA will provide training to staff on the review of checklists that have previously been provided. A training will be held on this checklist to ensure staff are knowledgeable to its intended use and it is being used correctly and consistently. Eligibility Supervisors will complete knowledge checks with Medicaid staff to evaluate the effectiveness of recent trainings. This will be done in a group setting and will use active applications/cases as a guide to determine if information has been entered accurately. Following the knowledge checks, Medicaid staff will be given anonymous surveys to complete in an effort to discern improvements or continued areas of need. Due to the age of the cases pulled (many of these being from 2019) the staff involved in these cases are no longer here. Proposed Complinace Date: Increased second party reviews are in place currently and will continue with at least 100 cases being second-party reviewed each quarter. Training will occur by 12/31/22 around how to properly enter information and which information should be included.

View Audit 29375

Finding 32813 (2022-002)

Significant Deficiency 2022

Yadkin County

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding: 2022-002 Name of contact person: Lindsey Cearlock, Finance Director Corrective Action: For all future grants received by Yadkin County, the Finance Office will review all Grant docuementation and make sure all policies are adopted accordingly. ...

Finding: 2022-002 Name of contact person: Lindsey Cearlock, Finance Director Corrective Action: For all future grants received by Yadkin County, the Finance Office will review all Grant docuementation and make sure all policies are adopted accordingly. Proposed Complinace Date: Immediately.

View Audit 29375

Finding 32809 (2022-003)

Material Weakness 2022

Sherburne County

MN

Material Weakness Reporting Internal Control / Segregation of Duties

2022-003 CONTROLS OVER ACTVITIES ALLOWED OR UNALLOWED Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 thro...

2022-003 CONTROLS OVER ACTVITIES ALLOWED OR UNALLOWED Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: ? Material Weakness in Internal Control over Compliance Recommendation: We recommend that County management reviews the controls around payroll journal entries that are reclassifying payroll to federal grants to ensure the payroll that is being reclassified is supported and accurate and that such review continues to be formally documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346

Finding 32808 (2022-002)

Material Weakness 2022

Sherburne County

MN

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

2022-002 SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 202...

2022-002 SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Recommendation: We recommend that County management ensure all departments are made aware of and trained to properly follow and document the County?s suspension and debarment procedures and controls to ensure the County verifies that contractors involved in an applicable covered transaction funded by Federal grant awards is not suspended or debarred or otherwise excluded from participating in the transaction before entering into the covered transaction. This verification may be accomplished by checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), collecting a certification from the entity, or adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346 Questioned Costs: $1

Finding 32807 (2022-001)

Significant Deficiency 2022

Sherburne County

MN

Questioned Costs Procurement, Suspension & Debarment

2022-001 PROCUREMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Fin...

2022-001 PROCUREMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Recommendation: We recommend that County management ensure all departments are made aware of and trained to properly follow and document the County?s procurement procedures and controls, as they apply to federally funded contracts, to ensure the County retained documentation of price or rate quotations obtained for all procurements entered into using the small purchase procurement method. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346 Questioned Costs: $1

Finding 32806 (2022-004)

Significant Deficiency 2022

Sherburne County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

2022-004 SPECIAL PROVISIONS Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 222MN127Q7503 & 222MN101S2514 - 2022 Award Period: October 1, 2021 through Septe...

2022-004 SPECIAL PROVISIONS Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 222MN127Q7503 & 222MN101S2514 - 2022 Award Period: October 1, 2021 through September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Recommendation: We recommend that the County ensure for casefile review that the cases are reviewed by a separate person that the determining worker. In cases of heightened sensitivity when the lead makes the determination, the case should be reviewed by their supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346

Finding 32801 (2022-002)

Material Weakness 2022

Housing Authority of Lincoln County

OR

HUD Housing Programs Special Tests & Provisions Reporting

Finding 2022-002 - U.S Department of Housing and Urban Development - Housing Voucher Cluster - Program Documentation (Material Weakness) Recommendation: The Authority should: ? Strengthen the training available to staff that are responsible for determining and documenting compliance with each of the...

Finding 2022-002 - U.S Department of Housing and Urban Development - Housing Voucher Cluster - Program Documentation (Material Weakness) Recommendation: The Authority should: ? Strengthen the training available to staff that are responsible for determining and documenting compliance with each of the compliance requirements. ? Strengthen the review process of tenant files by management so that errors will be identified prior to payments being made to landlords on the tenant's behalf. ? Train additional members of management and staff to perform and back-up the compliance duties related to the Section 8 program. Action Taken: HALC has increased its training requirements for key positions and subscribed to a training subscription to allow staff to have on demand access. HALC is also having Managers responsible for key files and the documentation related to compliance of their programs so they have access to the information. The Housing Programs Manager has implemented a quarterly random sampling of files to ensure oversight of the requirements of documentation and certifications. These quarterly reviews are saved on our server for future reference and utilize spreadsheets for HALC for tracking and compliance purposes and using a random sampling app online. HALC has implemented a contract with Nelrod to obtain Rent Reasonable and Utility Allowances. HALC staff members will be utilizing the EZRRD software program going forward, and (over the next year) will be updating all of the rent reasonable calculations. HALC began using the new program on September 5, 2023, for all new lease ups and contract rent increases. The new rent reasonable calculations began November I, 2023, with the annual recertification packets and will be ongoing monthly. HALC staff begun using the new utility allowance schedule prepared by Nelrod on September I, 2023. Nelrod will update utility allowance schedules as required by HUD regulations annually. If they decide after doing their utility allowance research that a change does not need to take place, (no change is required if the utility companies have not had an increase of under 10%) they will provide us with the information and the methodology used.

View Audit 29345

Finding 32800 (2022-001)

Significant Deficiency 2022

Housing Authority of Lincoln County

OR

Allowable Costs / Cost Principles Eligibility HUD Housing Programs

Finding 2022-001 - Ineffective Internal Controls (Significant Deficiency) Recommendation: We recommend the Authority retain copies of properly approved invoices and journal vouchers to support allowable costs related to the Housing Voucher Program expenditures. We recommend the Housing Manager retai...

Finding 2022-001 - Ineffective Internal Controls (Significant Deficiency) Recommendation: We recommend the Authority retain copies of properly approved invoices and journal vouchers to support allowable costs related to the Housing Voucher Program expenditures. We recommend the Housing Manager retain each internal review file conducted during the year as support the Authority completed the programs required self-audit related to recertifications of participants. We further recommend the Authority document and retain managements review of the waiting list following the pull for top of the list letters. Action Taken: The agency has implemented stronger internal controls regarding oversight and approval of invoices and journal vouchers. Effective October 1, 2023, Managers will be initialing all invoices prior to entering in the system. The Finance Manager will approve the bills to pay from a list of approved invoices generated from the accounting system, and the Account Coordinator will generate the payments/collate with invoices and forward them to the ED for final review against the approved invoices and signature. The Housing Programs Manager has implemented a quarterly random sampling of files to ensure oversight of the requirements of documentation and certifications. These quarterly reviews are saved on our server for future reference and utilize spreadsheets for HALC for tracking and compliance purposes and using a random sampling app online. In regard to documenting the oversight of the waiting list, effective September 1, 2023, the Housing Programs Manager is now coordinating this process. The Administrative Assistant pulls the waiting list, signs it and then turns it in to the Housing Programs Manager for review for accuracy and to verify that applicants are being pulled in the correct order according to HALC policy. The Housing Programs Manager then signs the list and uploads it into a file on the HALC server. The Housing Manager will then quarterly process a random sampling and pull the applicant file to review on a quarterly basis. This will be documented for future review.

View Audit 29345

Finding 32799 (2022-001)

Significant Deficiency 2022

Freeburg Community Consolidated School District No. 70

IL

Reporting

Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management...

Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management agrees to review the general ledger to the expenditure report before submitting. Anticipated date of completion: June 30, 2023.

View Audit 29371

Finding 32798 (2022-002)

Significant Deficiency 2022

Freeburg Community Consolidated School District No. 70

IL

Reporting Internal Control / Segregation of Duties

Condition: The District did not submit timely expenditure reports to the Illinois State Board of Education. 1 quarterly expenditure report was 13 days late. Recommendation: We recommend that steps are taken to ensure that all quarterly reports are filed by the due dates. Management response: Ma...

Condition: The District did not submit timely expenditure reports to the Illinois State Board of Education. 1 quarterly expenditure report was 13 days late. Recommendation: We recommend that steps are taken to ensure that all quarterly reports are filed by the due dates. Management response: Management agrees to take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 29371

Finding 32796 (2022-003)

Significant Deficiency 2022

Freeburg Community Consolidated School District No. 70

IL

Reporting

Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management...

Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management agrees to review the general ledger to the expenditure report before submitting. Anticipated date of completion: June 30, 2023.

View Audit 29371

Finding 32793 (2022-003)

None 2022

Hillsboro Community Unit School District No. 3

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed accurately by miscoding expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are reconciled with the general ledger before submitting the reports. Man...

Condition: Expenditure reports were not filed accurately by miscoding expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are reconciled with the general ledger before submitting the reports. Management response: Management will take the necessary steps to file all quarterly expenditure reports accurately in the future. Anticipated date of completion: June 30, 2023.

View Audit 29369

Finding 32792 (2022-002)

None 2022

Hillsboro Community Unit School District No. 3

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary ste...

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 29369

Finding 32791 (2022-004)

Significant Deficiency 2022

Hillsboro Community Unit School District No. 3

IL

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Condition: Expenditure reports were not filed accurately by claiming unallowable expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditure reports are reviewed are allowable expenses and that all expenses are after the grant ...

Condition: Expenditure reports were not filed accurately by claiming unallowable expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditure reports are reviewed are allowable expenses and that all expenses are after the grant start date before submitting the reports. Management Response: Management will take the necessary steps to file all quarterly expenditure reports accurately in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 29369 Questioned Costs: $1

Finding 32790 (2022-003)

Material Weakness 2022

Berks Community Health Center

PA

Procurement, Suspension & Debarment Cash Management Internal Control / Segregation of Duties

Condition and Context: The Center's internal control and record retention process does not allow for timely and accurate information to be provided during the audit process to support each of the 4 drawdowns of program funds that were tested during the audit. This is not a statistically valid sample...

Condition and Context: The Center's internal control and record retention process does not allow for timely and accurate information to be provided during the audit process to support each of the 4 drawdowns of program funds that were tested during the audit. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The funds are drawn in anticipation of spending the funds or right after the expenditures. The General Ledger system was changed to a six-digit code to indicate a year and grant number (e.g., the first awarded grant of 2023 would be 230001). The purchase requisition system has also been changed to include this 6-digit code. The drawdown will match the amount drawn and attached to the order and invoice. This practice started following this finding and will be maintained going forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Deborah Hartranft and Michael Rossi Anticipated Completion Date: Resolved in September 2023

View Audit 28375

Finding 32789 (2022-002)

Significant Deficiency 2022

Berks Community Health Center

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self...

Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self- Monitoring Blood Pressure program was behind. The Center was using software to track the progress of our patients. In order to obtain the data required to report the progress, our pharmacist and nurse needed to work with the outside vendor to retrieve the data. This caused a delay because the Center wanted to ensure the accuracy of the data they were reporting. Once the data was retrieved and we were assured of the data, the report was sent to HRSA. The Center now reviews the HRSA electronic Handbook on a weekly basis to assure that all reports that are due that month are responded to in a timely manner. This process will continue moving forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Pharmacist and Deborah Hartranft. Anticipated Completion Date: The issue was resolved in July 2023

View Audit 28375

Finding 32788 (2022-001)

Material Weakness 2022

South Euclid-Lyndhurst City School District

OH

Equipment & Real Property Management Matching / Level of Effort / Earmarking Special Tests & Provisions

The Business Office of the South Euclid Lyndhurst School District will implement the following actions steps when using federal dollars with vendors completing construction throughout the district. Communicate orally and in writing with potential vendors the expectations for adhering to the Davis-B...

The Business Office of the South Euclid Lyndhurst School District will implement the following actions steps when using federal dollars with vendors completing construction throughout the district. Communicate orally and in writing with potential vendors the expectations for adhering to the Davis-Bacon Act regarding contracts covering federally financed and assisted construction. Include in construction progress checks (status meetings) the requirement vendor to submit weekly/biweekly payroll documentation showing accordance with the Davis-Bacon Act Submit copies of weekly/biweekly payroll documentation to the South Euclid Lyndhurst School District Treasurer?s Office Review and discuss weekly/biweekly payroll documentation with vendor at completion of construction work to confirm and or verify accuracy.

View Audit 28067

Finding 32787 (2022-001)

Significant Deficiency 2022

Florida Falun Dafa Association, Inc.

FL

Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.328

August 17, 2023 Audit Period: January 1, 2022 ? December 31, 2022 Florida Falun Dafa Association, Inc. respectfully submit the following Corrective Action Plan for the year ending December 31, 2022. The finding from December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. ...

August 17, 2023 Audit Period: January 1, 2022 ? December 31, 2022 Florida Falun Dafa Association, Inc. respectfully submit the following Corrective Action Plan for the year ending December 31, 2022. The finding from December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. 2022-001 ? Finalize Budget Action Item Inaccuracies (Significant Deficiency) Condition: Inaccuracies were noted within each allowable cost category reported on the Expense Report by Applicant, compared to actual expenses Recommendation: The Association should review financial reports prior to submission and ensure that amounts agree to internal financial data, and are in compliance with the grant agreement. Views of Responsible Officials and Planned Corrective Actions: Management of the Association concurs with the audit finding. Subsequent to year end the Association has developed and implemented accounting policies and procedures to obtain the actual amounts in each category, in order to properly report allowable cost categories with actual funds spent.

View Audit 27103

Finding 32786 (2022-002)

Significant Deficiency 2022

Northeastern Oklahoma Agricultural An Mechanical College

OK

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

U.S. Department of Education 2022-002 Federal Program Title: Higher Education Emergency Relief Fund (HEERF) ALN: 84.425F ? HEERF Institutional Portion Recommendation: We recommend the Northeastern Oklahoma A&M implement a formal review process over the HEERF reports. Explanation of disagreement wi...

U.S. Department of Education 2022-002 Federal Program Title: Higher Education Emergency Relief Fund (HEERF) ALN: 84.425F ? HEERF Institutional Portion Recommendation: We recommend the Northeastern Oklahoma A&M implement a formal review process over the HEERF reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Vice President of Fiscal Affairs will document a formal review with a dated signature prior to submitting the report. Name(s) of the contact person(s) responsible for corrective action: David Fisher, dlfisher@neo.edu Planned completion date for corrective action plan: Completed

View Audit 28399

Finding 32785 (2022-004)

Significant Deficiency 2022

Northeastern Oklahoma Agricultural An Mechanical College

OK

Student Financial Aid Reporting Significant Deficiency

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: We recommend that the SFA department work with the campus registrar?s office to develop an alternative process that will enable the student financial aid office to revi...

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: We recommend that the SFA department work with the campus registrar?s office to develop an alternative process that will enable the student financial aid office to review and correct the last dates of attendance and enrollment status prior to being reported to the Clearinghouse. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The student financial aid director will coordinate with the registrar to implement a process by which the student financial aid director can review and edit student enrollment effective dates prior to the data being sent to NSLDS. Name(s) of the contact person(s) responsible for corrective action: David Fisher, dlfisher@neo.edu Planned completion date for corrective action plan: June 30, 2023

View Audit 28399

Finding 32784 (2022-003)

Significant Deficiency 2022

Northeastern Oklahoma Agricultural An Mechanical College

OK

Student Financial Aid Internal Control / Segregation of Duties Significant Deficiency

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: CLA recommends the institution review student activity logs in Canvas when determining an online student?s last date of attendance. Explanation of disagreement with aud...

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: CLA recommends the institution review student activity logs in Canvas when determining an online student?s last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Students in the sample have had their records updated to reflect the correct enrollment effective date in NSLDS. Going forward, professors and the student financial aid department will review online course attendance when determining the last date of attendance for online courses. Name(s) of the contact person(s) responsible for corrective action: David Fisher, dlfisher@neo.edu Planned completion date for corrective action plan: June 30, 2023

View Audit 28399

Finding 32783 (2022-012)

Material Weakness 2022

Our Katahdin and Subsidiary

ME

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Our Katahdin will properly verify all vendors are not included on the Excluded Parties List System going forward and document and retain this verification. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023

View Audit 33040

Finding 32782 (2022-011)

Material Weakness 2022

Our Katahdin and Subsidiary

ME

Allowable Costs / Cost Principles

Our Katahdin will improve accounting of Modified Total Direct Costs in order to better determine the correct Indirect Costs. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023

View Audit 33040

Corrective Action Plans

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