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Corrective Action Plans

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Finding 12589 (2022-002)
Material Weakness 2022
Louisiana Key Academy
LA
School Nutrition Programs Special Tests & Provisions
Finding 2022-002 Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts View of responsible official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School wi...
Finding 2022-002 Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts View of responsible official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will begin the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid directly out of this account. Contact person: Troy Jones, Finance Director Expected implementation date: February 2023
View Audit 17302
Finding 12588 (2022-003)
Material Weakness 2022
Louisiana Key Academy
LA
School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding 2022-003 Internal Control over Compliance Requirements View of responsible official: The School concurs with the auditors? recommendation. The School will ensure all data used in the claims and review process is maintained for a minimum of three years. Contact person: Troy Jones, Finance Dir...
Finding 2022-003 Internal Control over Compliance Requirements View of responsible official: The School concurs with the auditors? recommendation. The School will ensure all data used in the claims and review process is maintained for a minimum of three years. Contact person: Troy Jones, Finance Director Expected implementation date: February 2023
View Audit 17302
Finding 12587 (2022-001)
Significant Deficiency 2022
Louisiana Key Academy
LA
School Nutrition Programs Special Tests & Provisions Internal Control / Segregation of Duties
Finding 2022-001 Internal Control Over Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts View of responsible official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will b...
Finding 2022-001 Internal Control Over Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts View of responsible official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will begin the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid directly out of this account. Contact person: Troy Jones, Finance Director Expected implementation date: February 2023
View Audit 17302
Finding 12586 (2022-001)
Material Weakness 2022
Capital Caring Health
VA
Questioned Costs Allowable Costs / Cost Principles Cash Management
Finding 2022-002 Capital Caring Health and Related Entities will modify and enhance their processes and review procedures surrounding grant submissions for reimbursement to ensure that the same expense is not used as the basis for multiple grant submissions. Responsible party: Joe Murray, CFO Antic...
Finding 2022-002 Capital Caring Health and Related Entities will modify and enhance their processes and review procedures surrounding grant submissions for reimbursement to ensure that the same expense is not used as the basis for multiple grant submissions. Responsible party: Joe Murray, CFO Anticipated Completion Date: December 31, 2023
View Audit 17300 Questioned Costs: $1
Lake Washington School District No. 414
WA
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Margo Allen, Accounting Manager P.O. Box 97039...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Margo Allen, Accounting Manager P.O. Box 97039 Redmond, WA 98052 (425) 936-1478 Corrective action the auditee plans to take in response to the finding: The Lake Washington School District does not concur with the audit finding and the $3.5 million in questioned costs issued by the Washington State Auditor?s office. The District met all inventory and audit requirements for compliance stated in FCC bulletin/order #21-58. The District determined that staff and students needed district devices that were sufficient to consistently facilitate remote education and support, thereby identifying the unmet needs to justify the ECF applications. We expended all funds for allowable costs, and costs were reasonable and necessary for students and staff with unmet need. All devices and equipment was checked out by name and ID through our district inventory system. The district did not claim funding for any devices that were undistributed. The District did not take lightly our obligation to follow the established rules and guidance available to us and acted in good faith in accordance with the provided FTC requirements for ECF funding. See the district response to the finding for additional explanation. Anticipated date to complete the corrective action: N/A
View Audit 17298 Questioned Costs: $1
Finding 12580 (2022-003)
Material Weakness 2022
Greater Harrison Count Public Service District
WV
Internal Control / Segregation of Duties Questioned Costs
Findings and Questioned Costs - Major Federal Award Program Audit ? United States Department of Agriculture ? Water and Waste Disposal System for Rural Communities ? AL 10.760 ? Fiscal Year Ended June 30, 2022 and United States Environmental Protection Agency ? Capitalization Grants for Clean Water ...
Findings and Questioned Costs - Major Federal Award Program Audit ? United States Department of Agriculture ? Water and Waste Disposal System for Rural Communities ? AL 10.760 ? Fiscal Year Ended June 30, 2022 and United States Environmental Protection Agency ? Capitalization Grants for Clean Water State Revolving Funds ? AL 66.458 ? Fiscal Year Ended June 30, 2022 #2022-003 Segregation of Duties Recommendation: Responsibilities of approval, execution, recording and custody be distributed among individuals to the degree possible. We recommend that the Board should remain involved in the financial affairs of the District to provide oversight and independent review functions and to continue exercising due diligence and professional skepticism in relation to the District's financial operations. Action Taken: To the extent possible, the District has segregated its duties. Any further segregation of duties would not be economically feasible.
View Audit 17296
Ncsc/usa Housing Development Corporation Two
FL
HUD Housing Programs Eligibility Reporting
FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should verify initial tenant income through the EIV system in a timely manner and ensure all required background checks are performed prior to a tenant moving in. Action Taken: Managers have...
FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should verify initial tenant income through the EIV system in a timely manner and ensure all required background checks are performed prior to a tenant moving in. Action Taken: Managers have been retrained on procedures for using the EIV system to verify tenant income and to perform background checks timely. Compliance will conduct periodic checks to see if reports are pulled and maintained in the tenant file, as required. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 17293
Ncsc/usa Housing Development Corporation Two
FL
HUD Housing Programs Subrecipient Monitoring Reporting
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Two, respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Spring...
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Two, respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2022 through 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 III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATMENT AUDITS FINDING NO. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding occurs. Action Taken: Staff is going to be trained on the proper procedures to follow for the PRAC contract renewal process. This will include meeting deadlines for submission to HUD. As of March 2023 Compliance created a spreadsheet of dates when contract renewals are due. Compliance will be monitoring this process and will be making monthly contacts to the Community Manager and Regional Property Manager to ensure deadlines are met.
View Audit 17293
Finding 12577 (2022-001)
Significant Deficiency 2022
Chisago County
MN
Questioned Costs Eligibility Significant Deficiency
Finding Number: 2022-001 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Robert Benson Todd McMurray Corrective Action Planned: Chisago County will implement additional procedures to provide reasonable assurance that all...
Finding Number: 2022-001 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Robert Benson Todd McMurray Corrective Action Planned: Chisago County will implement additional procedures to provide reasonable assurance that all necessary documentation is properly inputted or updated in MAXIS. This will include internal staff training/updates at monthly unit meetings on the importance of accuracy in our case files. Our agency will also be implementing internal supervisory case reviews to ensure accuracy practices are being followed. Anticipated Completion Date: Our corrective action plan will be implemented immediately and ongoing.
View Audit 17290
Finding 12576 (2022-002)
Material Weakness 2022
Chisago County
MN
Procurement, Suspension & Debarment
Finding Number: 2022-002 Finding Title: Procurement, Suspension, and Debarment Program: 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kristin Waddell Corrective Action Planned: In the future when the County attempts to o...
Finding Number: 2022-002 Finding Title: Procurement, Suspension, and Debarment Program: 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kristin Waddell Corrective Action Planned: In the future when the County attempts to obtain services through a contract using Federal grant money, the County will document the entire process of selecting a vendor. Prior to sending a transaction to a potential vendor, the County will document and verify that the vendor has not been suspended or debarred via the SAM.gov website. Anticipated Completion Date: Immediately
View Audit 17290
Finding 12575 (2022-003)
Significant Deficiency 2022
Chisago County
MN
Questioned Costs Reporting Significant Deficiency
Finding Number: 2022-003 Finding Title: Reporting Program: 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kristin Waddell Corrective Action Planned: The County will have a second review done of the report before filing. A...
Finding Number: 2022-003 Finding Title: Reporting Program: 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kristin Waddell Corrective Action Planned: The County will have a second review done of the report before filing. Anticipated Completion Date: Immediately
View Audit 17290
Liberty University, Inc.
VA
Cash Management
Name of Responsible Individuals: Matthew Cooper, VP of Student Financial Services and Tracy Price, Executive Director of Accounting Corrective Action: Liberty acknowledges that there were two instances in which Federal Work Study funds were overdrawn for longer than the permissible time-frames thus...
Name of Responsible Individuals: Matthew Cooper, VP of Student Financial Services and Tracy Price, Executive Director of Accounting Corrective Action: Liberty acknowledges that there were two instances in which Federal Work Study funds were overdrawn for longer than the permissible time-frames thus creating a scenario in which cash management rules were not followed. While Liberty diligently manages the draw and disbursement of funds, some aspects are dependent on manual data entry. For the two instances in which funds were overdrawn, a data entry error was made which did not include a draw that was completed for 20-21 Federal Work Study that were to be used for 21-22. In response, the Director of Financial Aid Compliance and the Assistant Director of Financial Aid Compliance will implement an additional quality control process in which all campus-based fund draws done through Accounting are manually reviewed for accuracy within 24 hours of the initial draw. This will allow time for any corrections within the allowable time-frames. In addition, whenever funds are carried forward from one aid year to the next, workbooks for both aid years will be presented and reviewed. Anticipated Completion Date: October 31, 2022
View Audit 17285
Liberty University, Inc.
VA
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Name of Responsible Individual: Jason Byrd, University Registrar Corrective Action: Liberty acknowledges that there was one instance in which a student?s enrollment status was not reported within compliance timeframes. Additionally, Liberty recognizes there were 4 months in the year in which there ...
Name of Responsible Individual: Jason Byrd, University Registrar Corrective Action: Liberty acknowledges that there was one instance in which a student?s enrollment status was not reported within compliance timeframes. Additionally, Liberty recognizes there were 4 months in the year in which there were repeat errors found in the SSCR error files. Liberty University has worked to ensure the enrollment reporting process is handled compliantly and within allowable timeframes. While many processes have been improved over the past two years, it is evident another level of quality control is needed. Therefore, Liberty University?s Financial Aid Office has invested in creating a position that will solely focus on the compliance and quality control of the University?s enrollment reporting. This individual will work collaboratively with the Registrar?s Office and utilize additional reporting from NSLDS to pre-emptively identify errors and student notifications that are in danger of being out of compliance. Anticipated Completion Date: March 31, 2023
View Audit 17285
Finding 12566 (2022-002)
Significant Deficiency 2022
Movin' Out, Inc.
WI
HUD Housing Programs Questioned Costs Special Tests & Provisions
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-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-002 Supportive Housing for ...
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-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-002 Supportive Housing for persons with Disabilities-CFDA No. 14.181. Recommendation: Security deposits should be closely monitored to ensure compliance. Additionally, management should implement controls over special tests and provisions to ensure compliance. Action Taken: Movin? Out Inc. and Subsidiaries agrees with the finding and the auditor?s recommendations have been adopted. In June 2023, management updated policies and procedures surrounding the tenant security deposits, including a required monthly review of the account to ensure the account is in compliance. If the Department of Housing and Urban Development has questions regarding this plan, please call Denise Alexander at 608-251-4446.
View Audit 17255
Finding 12559 (2022-001)
Material Weakness 2022
Jewish Family Service Agency of Central New Jersey
NJ
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Management should implement procedures that client income is verified annually and documentation maintained within the client file. Grant requirements should be reviewed and documented annually with department leads and intake coordinators.
Management should implement procedures that client income is verified annually and documentation maintained within the client file. Grant requirements should be reviewed and documented annually with department leads and intake coordinators.
View Audit 18164 Questioned Costs: $1
Finding 12557 (2022-002)
Material Weakness 2022
Pine Bluff School District
AR
Allowable Costs / Cost Principles Questioned Costs § 200.430
2022-001 MATERIAL WEAKNESS Condition: The District's internal control system did not prevent or detect material errors in the financial accounting records, which are utilized to prepare the District's financial statements. The District failed to transfer dedicated maintenance and operation millage ...
2022-001 MATERIAL WEAKNESS Condition: The District's internal control system did not prevent or detect material errors in the financial accounting records, which are utilized to prepare the District's financial statements. The District failed to transfer dedicated maintenance and operation millage revenues of $725,843 from the general fund to the capital projects fund which is included in the other aggregate funds. The financial statements were subsequently corrected by adjusting entries during audit fieldwork. District Response: The District concurs with this finding. The District has debriefed internally and established a plan complete with appropriate action steps and safeguards to ensure that the dedicated maintenance and operation millage revenues are transferred from the general fund to the capital project fund in a timely manner. The District will ensure due care is exercised to ensure accurate and reliable financial reporting. The point of contact for this would be Kelvin Gragg, Rose Smith, and Ashley Granberry. This Correction should be corrected on or before June 30, 2022. 2022-002 PAYROLL EXPENDITURES Condition: In our sample of payroll expenditures, we identified undocumented compensation of $7,685 and improperly awarded incentive pay of $4,700 paid from Federal funds without proper documentation or requirements. District Response: The District acknowledges the finding and would take this opportunity to explain the circumstances surrounding this material weakness. While not an excuse, it in part explains the conditions under which these instances of undocumented compensation occurred. The District has been impacted by multiple staff changes in the Business Office. The District has employed and/or contracted for payroll services with four (4) persons and for the role of Business Manager with three (3) persons just during this calendar year alone. The District has taken steps to stabilize the workforce in the Business Office. In addition to addressing the human capital issues, the District will provide additional monitoring support to ensure the implementation of the existing internal controls over program expenditures. The district has already taken steps to recoup compensation that was improperly awarded and paid. As recommended, the district will contact the Arkansas Division of Elementary and Secondary (DESE) for guidance regarding this matter. The district began addressing these is July 2022 and have since made the necessary changes as of September 2022. The point of contact for this would be Rose Smith, Ashley Granberry, Lucretia James and Kelvin Gragg.
View Audit 18152 Questioned Costs: $1
Finding 12556 (2022-001)
Significant Deficiency 2022
Union Baptist Church Pioneer Housing INC
OH
Questioned Costs HUD Housing Programs
MANAGEMENT ACKNOWLEDGES THE FINDING AND GOING FORWARD WILL COMPLETE ANNUAL ADJUSTMENTS TO INCREASE THE DEPOSIT AMOUNT TO THE HUD REQUIRED VALUE.
MANAGEMENT ACKNOWLEDGES THE FINDING AND GOING FORWARD WILL COMPLETE ANNUAL ADJUSTMENTS TO INCREASE THE DEPOSIT AMOUNT TO THE HUD REQUIRED VALUE.
View Audit 18130 Questioned Costs: $1
Finding 12555 (2022-001)
Significant Deficiency 2022
Restore Nyc, Inc.
NY
Allowable Costs / Cost Principles § 200.430
Restore noted that 3 out of the 19 timesheets that were dated after Restore implemented its new process (i.e., after May of 2022) were missing documented supervisory reviews. This oversight was due to role changes and administrative transitions. To further strengthen the internal controls supporting...
Restore noted that 3 out of the 19 timesheets that were dated after Restore implemented its new process (i.e., after May of 2022) were missing documented supervisory reviews. This oversight was due to role changes and administrative transitions. To further strengthen the internal controls supporting time tracking, in addition to executing against the corrective action plan note in the prior year findings, in FY23 Restore also created a checklist to track all grant funded timesheets to ensure documented approvals and accurate time tracking.
View Audit 18045
Finding 12550 (2022-004)
Significant Deficiency 2022
Henderson County Rural Health Center, INC
IL
Questioned Costs Eligibility Significant Deficiency
2022-004 Community Health Centers Grant ? Assistance Listing No. 93.224/93.527 Recommendation: Management should refine and expand its internal audits of patient visits to identify instances where a patient was either assigned to the incorrect sliding fee category or billed the incorrect charges. Ex...
2022-004 Community Health Centers Grant ? Assistance Listing No. 93.224/93.527 Recommendation: Management should refine and expand its internal audits of patient visits to identify instances where a patient was either assigned to the incorrect sliding fee category or billed the incorrect charges. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management has instituted some measures and procedure to mitigate the risk of having patients being assigned to incorrect sliding fee category or billed the incorrect charges. These additional measures and procedures include but are not limited to providing training and more oversight of the front desk and billing staff. More oversight such as regular and ongoing internal audits of the front desk and billing staff will be contacted on a quarterly basis. The objective of the regular audit is to ensure that all policies and procedures are being followed and to ensure any instances of non-compliance are timely identified and corrected. Name(s) of the contact person(s) responsible for corrective action: Matthew White, Shannon Courson, Asante Muyungga Planned completion date for corrective action plan: August 7, 2023
View Audit 17191
Finding 12549 (2022-003)
Significant Deficiency 2022
Henderson County Rural Health Center, INC
IL
Reporting Internal Control / Segregation of Duties
U.S. Department of Health and Human Services ? Health Resources and Services Administration 2022-003 Community Health Centers Grant ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend management implement a second layer of review and approval as well as carefully review the key line ...
U.S. Department of Health and Human Services ? Health Resources and Services Administration 2022-003 Community Health Centers Grant ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend management implement a second layer of review and approval as well as carefully review the key line items on the FFR, including reconciling cash receipts from PMS to the Organization's records of its revenue and expense, prior to submitting the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management has implemented a policy to proactively reconcile all funds monthly. The inclusive reconciliation process will focus on reconciliation of all fund?s drawdowns and expenditures for the purposes of determining all drawdown matches expenditures. This will include grants with sub-grants. Additionally, management is also instituting a multilayer review and approval process to mitigate errors and instances of non- compliance. Name(s) of the contact person(s) responsible for corrective action: Asante Muyungga, Matthew White, Shannon Courson, Jennifer Lehman. Planned completion date for corrective action plan: August 7, 2023
View Audit 17191
Finding 12544 (2022-003)
Material Weakness 2022
McComb Separate School District
MS
Questioned Costs Allowable Costs / Cost Principles Material Weakness
2022-003 Deficiencies in controls surrounding payroll expenditures A. Name of contact person responsible for corrective action: Name: Courtney Bershell Title: Business Manager B. Corrective action planned: The district will strengthen internal controls to ensure all employees are properly board appr...
2022-003 Deficiencies in controls surrounding payroll expenditures A. Name of contact person responsible for corrective action: Name: Courtney Bershell Title: Business Manager B. Corrective action planned: The district will strengthen internal controls to ensure all employees are properly board approved and employee payments are verified according to the board approved amounts. The proper support will be maintained in the minutes and in the accounting software. C. Anticipated completion date: June 30, 2023
View Audit 17253
Finding 12542 (2022-003)
Material Weakness 2022
Platte Health Center
SD
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster CFDA#: 10.766 Finding Summary: The Platte Health Center does not have controls in place to ensure compliance with the requirements as they have not been calculating or monit...
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster CFDA#: 10.766 Finding Summary: The Platte Health Center does not have controls in place to ensure compliance with the requirements as they have not been calculating or monitoring the required debt ratios. The Health Center was relying on annual calculations performed by the Eide Bailly audit team. Responsible Individuals: Board of Directors; Mark Burket, CEO; and Vicki Jensen, CFO Corrective Action Plan: Platte Health Center will perform debt service ratio and working capital calculations and implement a review process over the calculations as a part of their year-end close process to ensure all covenants of the loan are met. Anticipated Completion Date: Ongoing
View Audit 17250
California College of the Arts
CA
Procurement, Suspension & Debarment § 200.318 § 200.326
2022-001 PROCUREMENT Federal Assistance Listing Number: Higher Education Emergency Relief Fund (HEERF) 84.425F Criteria A non-Federal entity must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. The College must use its own documented procurement procedures, which ...
2022-001 PROCUREMENT Federal Assistance Listing Number: Higher Education Emergency Relief Fund (HEERF) 84.425F Criteria A non-Federal entity must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. The College must use its own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Observation/Condition/Context The College did not follow its procurement policy in one identified instance out of six tested. It was noted that the College did not solicit competitive price quotations for a purchase exceeding policy thresholds under the HEERF program. Questioned Cost There were no questioned costs associated with this finding. Cause/Effect Following the established procurement policy allows for cost comparison and the ability to evaluate whether a vendor is reputable and if the contract has all the required provisions. By not following the policy, the College opens itself up to higher costs and riskier transactions. Recommendation We recommend that the College implement a review process to identify potential instances of noncompliance with the College?s procurement policy. Planned Corrective Action ? The Business Office and Purchasing teams will amend our current procurement policy to reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. ? The Business Office and Purchasing teams will work with the college?s internal Administrative Information Systems staff to implement an additional review step in the Workday requisition process for the following qualified purchasing thresholds: o Micro-purchases under $10,000 would suggest sought out competitive vendors o Small purchases over $10,000 and less than $250,000 would require quotes o Formal procurement methods for purchases over $250,000 would require sealed bids Implementation Date Beginning July 1, 2023 Responsible Personnel Jacquelyn Craddock, Purchasing Manager Contact Information Email: jcraddock@cca.edu
View Audit 17240
California College of the Arts
CA
Student Financial Aid Matching / Level of Effort / Earmarking Questioned Costs
2022-002 FEDERAL DIRECT LOAN RECONCILIATIONS Federal Assistance Listing Number: 84.268 Criteria According to 34 CFR 685.300(b)(5), the College must, on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted t...
2022-002 FEDERAL DIRECT LOAN RECONCILIATIONS Federal Assistance Listing Number: 84.268 Criteria According to 34 CFR 685.300(b)(5), the College must, on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary. Observation/Condition/Context The College did not perform the monthly reconciliations over direct loans for all months out of the fiscal year. We requested a selection of reconciliations out of the 12 required and were informed that only 8 reconciliations were performed. Questioned Cost There were no questioned costs related to this finding. Cause/Effect The reconciliations were not performed due to a transition of responsible parties over the reconciliations. Direct loan discrepancies may not have been identified and resolved in a timely manner due to the lack of monthly reconciliations. Recommendation We recommend that the College perform direct loan reconciliations monthly to ensure that discrepancies are properly addressed in a timely manner. Planned Corrective Action Effective with the 2021/2022 Direct Loan reconciliations for February 2022 (performed in March 2022), a revised process was implemented to make the process more efficient and accurate. Along with this the Finance Manager took on the responsibility to execute the process monthly and share the results with other relevant teams by the 2nd week of the following month. Since this time the process has continued to be refined and all reconciliations (student level detail and summary) have been completed and shared timely for the remaining portion of award year 2021/2022 and for 2022/2023 through February 2023. Now that the process is firmly in place and effective, cross-training with others in the Business office will take place and be completed by the end of April 2023 to ensure an adequate depth of resources are available to maintain timeliness and accuracy of the reconciliations. Implementation Date The revised process was implemented in March 2022 and was refined since to ensure effectiveness and sustainability of the process going forward. Additional training to add to the depth of resources to perform the process will be completed by the end of April 2023. Responsible Personnel Yvonne Rincon, Director of Accounting Contact Information Email: yrincon@cca.edu
View Audit 17240
California College of the Arts
CA
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
2022-003 NSLDS STUDENT ENROLLMENT STATUS REPORTING Federal Assistance Listing Number: Various; Student Financial Aid Cluster, Department of Education Criteria (1) According to 34 CFR 682.610(b), (1) Upon receipt of an enrollment report from the Secretary, a school must update all information include...
2022-003 NSLDS STUDENT ENROLLMENT STATUS REPORTING Federal Assistance Listing Number: Various; Student Financial Aid Cluster, Department of Education Criteria (1) According to 34 CFR 682.610(b), (1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary ? (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that (i) A loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. Observation/Condition/Context The College did not report a change in enrollment status to the National Student Loan Clearinghouse for a student within the required 60 days. During our testing, we noted that 1 of 21 students tested had a change in enrollment status that was late in reporting to the NSLDS. Questioned Cost There were no questioned costs related to this finding. Cause/Effect The College had not performed a review on a timely basis, which resulted in the noncompliance with the cited provisions above. Continued noncompliance may cause a delay in the loan repayment process for the student borrowers that withdraw from the College. Recommendation We recommend that the College implement a procedure to ensure that all student enrollment status changes are accurately reported in a timely manner. Planned Corrective Action The Student Records office will put reminders in place to ensure enrollment reporting is sent out monthly to the National Student Loan Clearinghouse. Implementation Date Spring 2023, as of March 22, 2023 Responsible Personnel Registrar and Director of Financial Aid Contact Information Samantha Dancel Director of Financial Aid Tel: 415.703.9577 Email: sdurant@cca.edu
View Audit 17240
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