Audit 41300

FY End
2022-06-30
Total Expended
$13.56M
Findings
6
Programs
20
Organization: Williams College (MA)
Year: 2022 Accepted: 2023-03-23

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
50230 2022-001 - - N
50231 2022-001 - - N
50232 2022-001 - - N
626672 2022-001 - - N
626673 2022-001 - - N
626674 2022-001 - - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $2.10M Yes 0
84.063 Federal Pell Grant Program $2.07M Yes 1
84.268 Federal Direct Student Loans - Plus $1.65M Yes 1
84.268 Federal Direct Student Loans $1.50M Yes 1
84.038 Federal Perkins Loan Program, Outstanding Loans As of July 1, 2021 $938,830 Yes 0
47.074 Biological Sciences $608,019 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $468,845 Yes 0
47.RD Ipa Assignment $342,395 Yes 0
84.033 Federal Work-Study Program $234,784 Yes 0
93.859 Biomedical Research and Research Training $223,401 Yes 0
47.075 Social, Behavioral, and Economic Sciences $98,385 Yes 0
43.001 Science $49,745 Yes 0
10.253 Consumer Data and Nutrition Research $43,161 Yes 0
47.041 Engineering $41,180 Yes 0
47.070 Computer and Information Science and Engineering $32,272 Yes 0
10.310 Agriculture and Food Research Initiative (afri) $30,150 Yes 0
47.050 Geosciences $28,358 Yes 0
47.078 Polar Programs $27,690 Yes 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $10,079 Yes 0
47.049 Mathematical and Physical Sciences $1,030 Yes 0

Contacts

Name Title Type
JVZEJJ6N5EM8 Christina Gregory Auditee
4135974003 Sean Kay Auditor
No contacts on file

Notes to SEFA

Title: FEDERAL PERKINS LOAN PROGRAM Accounting Policies: THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE "SCHEDULE") INCLUDES THE FEDERAL AWARD ACTIVITY OF WILLIAMS COLLEGE (THE "COLLEGE") UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED JUNE 30, 2022. THE INFORMATION IN THE SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2 U.S. CODE OF FEDERAL AWARDS (UNIFORM GUIDANCE). BECAUSE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF THE COLLEGE, IT IS NOT INTENDED TO AND DOES NOT PRESENT ITS FINANCIAL POSITION, CHANGES IN NET ASSETS OR CASH FLOWS. De Minimis Rate Used: N Rate Explanation: THE APPROVED FACILITIES AND ADMINISTRATIVE COST RATE USED FOR THE RESEARCH AND DEVELOPMENT CLUSTER OF PROGRAMS DURING THE YEAR ENDED JUNE 30, 2022 IS 62.5% OF SALARIES AND WAGES. THIS RATE WAS IN EFFECT THROUGH JUNE 30, 2022, AND HAS BEEN UPDATED TO 50.8% OF MODIFIED TOTAL DIRECT COSTS (MTDC). THE COLLEGE USES THIS PREDETERMINED APPROVED FACILITIES AND ADMINISTRATION COST RATE WHEN CHARGING INDIRECT COSTS TO FEDERAL AWARDS RATHER THAN THE 10-PERCENT DE MINIMIS INDIRECT COST RATE AS DESCRIBED IN SECTION 200.414 OF THE UNIFORM GUIDANCE. The Federal Perkins Loan balance outstanding at June 30, 2022 was $704,093.
Title: FEDERAL STUDENT LOANS Accounting Policies: THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE "SCHEDULE") INCLUDES THE FEDERAL AWARD ACTIVITY OF WILLIAMS COLLEGE (THE "COLLEGE") UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED JUNE 30, 2022. THE INFORMATION IN THE SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2 U.S. CODE OF FEDERAL AWARDS (UNIFORM GUIDANCE). BECAUSE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF THE COLLEGE, IT IS NOT INTENDED TO AND DOES NOT PRESENT ITS FINANCIAL POSITION, CHANGES IN NET ASSETS OR CASH FLOWS. De Minimis Rate Used: N Rate Explanation: THE APPROVED FACILITIES AND ADMINISTRATIVE COST RATE USED FOR THE RESEARCH AND DEVELOPMENT CLUSTER OF PROGRAMS DURING THE YEAR ENDED JUNE 30, 2022 IS 62.5% OF SALARIES AND WAGES. THIS RATE WAS IN EFFECT THROUGH JUNE 30, 2022, AND HAS BEEN UPDATED TO 50.8% OF MODIFIED TOTAL DIRECT COSTS (MTDC). THE COLLEGE USES THIS PREDETERMINED APPROVED FACILITIES AND ADMINISTRATION COST RATE WHEN CHARGING INDIRECT COSTS TO FEDERAL AWARDS RATHER THAN THE 10-PERCENT DE MINIMIS INDIRECT COST RATE AS DESCRIBED IN SECTION 200.414 OF THE UNIFORM GUIDANCE. The federal student loan programs, Direct Stafford (Assistance Listing Number 84.268) and Direct Parent Loans forUndergraduate Students (PLUS) (Assistance Listing Number 84.268), are administered directly by the College, andbalances and transactions relating to these programs are not included in the Colleges basic consolidated financialstatements.The College is responsible only for the performance of certain administrative duties with respect to the programsabove and, accordingly, balances and transactions relating to the programs are not included in the Collegesconsolidated financial statements.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE "SCHEDULE") INCLUDES THE FEDERAL AWARD ACTIVITY OF WILLIAMS COLLEGE (THE "COLLEGE") UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED JUNE 30, 2022. THE INFORMATION IN THE SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2 U.S. CODE OF FEDERAL AWARDS (UNIFORM GUIDANCE). BECAUSE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF THE COLLEGE, IT IS NOT INTENDED TO AND DOES NOT PRESENT ITS FINANCIAL POSITION, CHANGES IN NET ASSETS OR CASH FLOWS. De Minimis Rate Used: N Rate Explanation: THE APPROVED FACILITIES AND ADMINISTRATIVE COST RATE USED FOR THE RESEARCH AND DEVELOPMENT CLUSTER OF PROGRAMS DURING THE YEAR ENDED JUNE 30, 2022 IS 62.5% OF SALARIES AND WAGES. THIS RATE WAS IN EFFECT THROUGH JUNE 30, 2022, AND HAS BEEN UPDATED TO 50.8% OF MODIFIED TOTAL DIRECT COSTS (MTDC). THE COLLEGE USES THIS PREDETERMINED APPROVED FACILITIES AND ADMINISTRATION COST RATE WHEN CHARGING INDIRECT COSTS TO FEDERAL AWARDS RATHER THAN THE 10-PERCENT DE MINIMIS INDIRECT COST RATE AS DESCRIBED IN SECTION 200.414 OF THE UNIFORM GUIDANCE. EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. NEGATIVE AMOUNTS SHOWN ON THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN PRIOR YEARS.
Title: DEPARTMENT OF EDUCATION - HIGHER EDUCATION EMERGENCY RELIEF FUNDS Accounting Policies: THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE "SCHEDULE") INCLUDES THE FEDERAL AWARD ACTIVITY OF WILLIAMS COLLEGE (THE "COLLEGE") UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED JUNE 30, 2022. THE INFORMATION IN THE SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2 U.S. CODE OF FEDERAL AWARDS (UNIFORM GUIDANCE). BECAUSE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF THE COLLEGE, IT IS NOT INTENDED TO AND DOES NOT PRESENT ITS FINANCIAL POSITION, CHANGES IN NET ASSETS OR CASH FLOWS. De Minimis Rate Used: N Rate Explanation: THE APPROVED FACILITIES AND ADMINISTRATIVE COST RATE USED FOR THE RESEARCH AND DEVELOPMENT CLUSTER OF PROGRAMS DURING THE YEAR ENDED JUNE 30, 2022 IS 62.5% OF SALARIES AND WAGES. THIS RATE WAS IN EFFECT THROUGH JUNE 30, 2022, AND HAS BEEN UPDATED TO 50.8% OF MODIFIED TOTAL DIRECT COSTS (MTDC). THE COLLEGE USES THIS PREDETERMINED APPROVED FACILITIES AND ADMINISTRATION COST RATE WHEN CHARGING INDIRECT COSTS TO FEDERAL AWARDS RATHER THAN THE 10-PERCENT DE MINIMIS INDIRECT COST RATE AS DESCRIBED IN SECTION 200.414 OF THE UNIFORM GUIDANCE. The College was the recipient of funding under Assistance Listing Number 84.425F, Higher Education Emergency Relief Funds Institutional Portion (HEERF). Of the amounts on the Schedule, $2,100,371 are supported by lost revenue. As such, this amount represents a reconciling item between the federal expenses in the Collegesfinancial statements and the amount included on the Schedule.

Finding Details

Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Loan Program Award Year: 7/1/21 ? 6/30/22 Award Number: Not applicable Assistance Listing Numbers: 84.063 and 84.268 Criteria: In accordance with 34 CFR 690.83(b)(2) and 685.309, institutions are required to report enrollment information under the Federal Pell Grant (?Pell?) and Federal Direct Loan (?Direct Loan?) programs through the National Student Loan Data System (?NSLDS?). The enrollment information, including Campus Level and Program Level data, must be reviewed, updated, and validated by the institution promptly. Furthermore, specific to the Direct Loan program, for a student that received a Direct Loan and was enrolled or accepted for enrollment at the institution, and the student had 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, the institution must report the change within 60 days from which the change was identified. Condition: We tested a sample of seventeen students enrolled at Williams College who received either Pell and/or Direct Loans and had a change of enrollment status during the fiscal year. Of the seventeen students tested, two students met the requirements for graduation in December 2021 and their enrollment status was not accurately reported to the NSLDS until March 2022. Questioned Costs: None Cause: Williams College utilizes the National Student Clearinghouse (?NSC?) to submit enrollment information to NSLDS. Once a student has a change in enrollment, Williams College updates the enrollment information in its student information system. For graduates, an automated student information system process generates a report at the completion of each semester that is uploaded to the NSC to report the change in enrollment to the NSLDS. These students, who had extended their enrollment due to the pandemic, completed their degree requirements in December, and were not included in the process as their degree was not conferred by Williams College until June 2022. There was no manual process in place to validate that those students who completed their degree after the automated report was generated were reported to NSC or NSLDS. The change in enrollment for these two students was reported in March when the subsequent process had been completed for the spring semester, and again when degrees were conferred in June. Effect: A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies, all of which are impacted by inaccurate and late reporting. Recommendation: We recommend Williams College include a manual process to validate all student enrollment changes were appropriately submitted to the NSC accurately and timely. Management?s Response: Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status.
Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Loan Program Award Year: 7/1/21 ? 6/30/22 Award Number: Not applicable Assistance Listing Numbers: 84.063 and 84.268 Criteria: In accordance with 34 CFR 690.83(b)(2) and 685.309, institutions are required to report enrollment information under the Federal Pell Grant (?Pell?) and Federal Direct Loan (?Direct Loan?) programs through the National Student Loan Data System (?NSLDS?). The enrollment information, including Campus Level and Program Level data, must be reviewed, updated, and validated by the institution promptly. Furthermore, specific to the Direct Loan program, for a student that received a Direct Loan and was enrolled or accepted for enrollment at the institution, and the student had 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, the institution must report the change within 60 days from which the change was identified. Condition: We tested a sample of seventeen students enrolled at Williams College who received either Pell and/or Direct Loans and had a change of enrollment status during the fiscal year. Of the seventeen students tested, two students met the requirements for graduation in December 2021 and their enrollment status was not accurately reported to the NSLDS until March 2022. Questioned Costs: None Cause: Williams College utilizes the National Student Clearinghouse (?NSC?) to submit enrollment information to NSLDS. Once a student has a change in enrollment, Williams College updates the enrollment information in its student information system. For graduates, an automated student information system process generates a report at the completion of each semester that is uploaded to the NSC to report the change in enrollment to the NSLDS. These students, who had extended their enrollment due to the pandemic, completed their degree requirements in December, and were not included in the process as their degree was not conferred by Williams College until June 2022. There was no manual process in place to validate that those students who completed their degree after the automated report was generated were reported to NSC or NSLDS. The change in enrollment for these two students was reported in March when the subsequent process had been completed for the spring semester, and again when degrees were conferred in June. Effect: A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies, all of which are impacted by inaccurate and late reporting. Recommendation: We recommend Williams College include a manual process to validate all student enrollment changes were appropriately submitted to the NSC accurately and timely. Management?s Response: Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status.
Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Loan Program Award Year: 7/1/21 ? 6/30/22 Award Number: Not applicable Assistance Listing Numbers: 84.063 and 84.268 Criteria: In accordance with 34 CFR 690.83(b)(2) and 685.309, institutions are required to report enrollment information under the Federal Pell Grant (?Pell?) and Federal Direct Loan (?Direct Loan?) programs through the National Student Loan Data System (?NSLDS?). The enrollment information, including Campus Level and Program Level data, must be reviewed, updated, and validated by the institution promptly. Furthermore, specific to the Direct Loan program, for a student that received a Direct Loan and was enrolled or accepted for enrollment at the institution, and the student had 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, the institution must report the change within 60 days from which the change was identified. Condition: We tested a sample of seventeen students enrolled at Williams College who received either Pell and/or Direct Loans and had a change of enrollment status during the fiscal year. Of the seventeen students tested, two students met the requirements for graduation in December 2021 and their enrollment status was not accurately reported to the NSLDS until March 2022. Questioned Costs: None Cause: Williams College utilizes the National Student Clearinghouse (?NSC?) to submit enrollment information to NSLDS. Once a student has a change in enrollment, Williams College updates the enrollment information in its student information system. For graduates, an automated student information system process generates a report at the completion of each semester that is uploaded to the NSC to report the change in enrollment to the NSLDS. These students, who had extended their enrollment due to the pandemic, completed their degree requirements in December, and were not included in the process as their degree was not conferred by Williams College until June 2022. There was no manual process in place to validate that those students who completed their degree after the automated report was generated were reported to NSC or NSLDS. The change in enrollment for these two students was reported in March when the subsequent process had been completed for the spring semester, and again when degrees were conferred in June. Effect: A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies, all of which are impacted by inaccurate and late reporting. Recommendation: We recommend Williams College include a manual process to validate all student enrollment changes were appropriately submitted to the NSC accurately and timely. Management?s Response: Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status.
Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Loan Program Award Year: 7/1/21 ? 6/30/22 Award Number: Not applicable Assistance Listing Numbers: 84.063 and 84.268 Criteria: In accordance with 34 CFR 690.83(b)(2) and 685.309, institutions are required to report enrollment information under the Federal Pell Grant (?Pell?) and Federal Direct Loan (?Direct Loan?) programs through the National Student Loan Data System (?NSLDS?). The enrollment information, including Campus Level and Program Level data, must be reviewed, updated, and validated by the institution promptly. Furthermore, specific to the Direct Loan program, for a student that received a Direct Loan and was enrolled or accepted for enrollment at the institution, and the student had 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, the institution must report the change within 60 days from which the change was identified. Condition: We tested a sample of seventeen students enrolled at Williams College who received either Pell and/or Direct Loans and had a change of enrollment status during the fiscal year. Of the seventeen students tested, two students met the requirements for graduation in December 2021 and their enrollment status was not accurately reported to the NSLDS until March 2022. Questioned Costs: None Cause: Williams College utilizes the National Student Clearinghouse (?NSC?) to submit enrollment information to NSLDS. Once a student has a change in enrollment, Williams College updates the enrollment information in its student information system. For graduates, an automated student information system process generates a report at the completion of each semester that is uploaded to the NSC to report the change in enrollment to the NSLDS. These students, who had extended their enrollment due to the pandemic, completed their degree requirements in December, and were not included in the process as their degree was not conferred by Williams College until June 2022. There was no manual process in place to validate that those students who completed their degree after the automated report was generated were reported to NSC or NSLDS. The change in enrollment for these two students was reported in March when the subsequent process had been completed for the spring semester, and again when degrees were conferred in June. Effect: A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies, all of which are impacted by inaccurate and late reporting. Recommendation: We recommend Williams College include a manual process to validate all student enrollment changes were appropriately submitted to the NSC accurately and timely. Management?s Response: Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status.
Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Loan Program Award Year: 7/1/21 ? 6/30/22 Award Number: Not applicable Assistance Listing Numbers: 84.063 and 84.268 Criteria: In accordance with 34 CFR 690.83(b)(2) and 685.309, institutions are required to report enrollment information under the Federal Pell Grant (?Pell?) and Federal Direct Loan (?Direct Loan?) programs through the National Student Loan Data System (?NSLDS?). The enrollment information, including Campus Level and Program Level data, must be reviewed, updated, and validated by the institution promptly. Furthermore, specific to the Direct Loan program, for a student that received a Direct Loan and was enrolled or accepted for enrollment at the institution, and the student had 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, the institution must report the change within 60 days from which the change was identified. Condition: We tested a sample of seventeen students enrolled at Williams College who received either Pell and/or Direct Loans and had a change of enrollment status during the fiscal year. Of the seventeen students tested, two students met the requirements for graduation in December 2021 and their enrollment status was not accurately reported to the NSLDS until March 2022. Questioned Costs: None Cause: Williams College utilizes the National Student Clearinghouse (?NSC?) to submit enrollment information to NSLDS. Once a student has a change in enrollment, Williams College updates the enrollment information in its student information system. For graduates, an automated student information system process generates a report at the completion of each semester that is uploaded to the NSC to report the change in enrollment to the NSLDS. These students, who had extended their enrollment due to the pandemic, completed their degree requirements in December, and were not included in the process as their degree was not conferred by Williams College until June 2022. There was no manual process in place to validate that those students who completed their degree after the automated report was generated were reported to NSC or NSLDS. The change in enrollment for these two students was reported in March when the subsequent process had been completed for the spring semester, and again when degrees were conferred in June. Effect: A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies, all of which are impacted by inaccurate and late reporting. Recommendation: We recommend Williams College include a manual process to validate all student enrollment changes were appropriately submitted to the NSC accurately and timely. Management?s Response: Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status.
Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Loan Program Award Year: 7/1/21 ? 6/30/22 Award Number: Not applicable Assistance Listing Numbers: 84.063 and 84.268 Criteria: In accordance with 34 CFR 690.83(b)(2) and 685.309, institutions are required to report enrollment information under the Federal Pell Grant (?Pell?) and Federal Direct Loan (?Direct Loan?) programs through the National Student Loan Data System (?NSLDS?). The enrollment information, including Campus Level and Program Level data, must be reviewed, updated, and validated by the institution promptly. Furthermore, specific to the Direct Loan program, for a student that received a Direct Loan and was enrolled or accepted for enrollment at the institution, and the student had 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, the institution must report the change within 60 days from which the change was identified. Condition: We tested a sample of seventeen students enrolled at Williams College who received either Pell and/or Direct Loans and had a change of enrollment status during the fiscal year. Of the seventeen students tested, two students met the requirements for graduation in December 2021 and their enrollment status was not accurately reported to the NSLDS until March 2022. Questioned Costs: None Cause: Williams College utilizes the National Student Clearinghouse (?NSC?) to submit enrollment information to NSLDS. Once a student has a change in enrollment, Williams College updates the enrollment information in its student information system. For graduates, an automated student information system process generates a report at the completion of each semester that is uploaded to the NSC to report the change in enrollment to the NSLDS. These students, who had extended their enrollment due to the pandemic, completed their degree requirements in December, and were not included in the process as their degree was not conferred by Williams College until June 2022. There was no manual process in place to validate that those students who completed their degree after the automated report was generated were reported to NSC or NSLDS. The change in enrollment for these two students was reported in March when the subsequent process had been completed for the spring semester, and again when degrees were conferred in June. Effect: A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies, all of which are impacted by inaccurate and late reporting. Recommendation: We recommend Williams College include a manual process to validate all student enrollment changes were appropriately submitted to the NSC accurately and timely. Management?s Response: Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status.