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Finding No. 2025-002: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition FFATA report was not filed regarding the UH Subaward for FY 2025 (7/1/2024–6/30/2025). Corrective Action Plan DHHL will work on budget amendments on the Fe...
Finding No. 2025-002: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition FFATA report was not filed regarding the UH Subaward for FY 2025 (7/1/2024–6/30/2025). Corrective Action Plan DHHL will work on budget amendments on the Federal side via eRA Commons (with NTIA and NIST oversight). Once Budget amendments are made, DHHL will immediately prepare and submit FFATA report for UH subaward, make additional updates on .gov systems for report submission, and document reason for late submission. DHHL will confirm UH subaward meets FFATA reporting threshold ($30,000 for subawards) and review all other active subawards for FFATA reporting requirements. Moving forward, DHHL will establish procedures for timely FFATA and subaward reporting. DHHL will also review all subawards from past two years for missed FFATA reports and file any additional delinquent reports. Person Responsible Jaren Tengan, Broadband Coordinator And/or Aislen Bacalso, Broadband Coordination Assistant Anticipated Date of Completion The updated reports are subject to the completion and approval of Federal Budget Amendments. DHHL is hopeful that NTIA and NIST will provide feedback and approval by June 2026, and DHHL will immediately prepare and submit FFATA reports for the UH subaward. (Please note this is the first fiscal year DHHL is working with NIST. It is unsure how long budget amendment processes will take.)
Federal program title: Community Development Block Grant – CFDA 14.228 Condition: During our test of the reporting requirements, we determined that the County did not submit the required reports under Reporting of the Compliance Supplement. Recommendation: CLA recommends the County develop procedure...
Federal program title: Community Development Block Grant – CFDA 14.228 Condition: During our test of the reporting requirements, we determined that the County did not submit the required reports under Reporting of the Compliance Supplement. Recommendation: CLA recommends the County develop procedures, such as reporting checklist to ensure that reporting requirements are tracked and met. Additionally, CLA recommends that the County perform cross training with employees to ensure that knowledge is shared among the team members. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Staff will work to prioritize the completion of the past due reporting requirements. All active CDBG grant projects have been completed with all outstanding reports for the closeout being submitted. The only outstanding reports as of the writing of this are the required PI reports. Staff will do their best to get these updated and submitted. Once caught up, cross-training will be explored. Name(s) of the contact person(s) responsible for corrective action: Suzie Hawkins Senior Financial Analyst – County Administrative Office Planned completion date for corrective action plan: As time Allows
Federal program title: Home Partnership Investment Program - CFDA 14.239 Condition: CLA observed that the County did not retain copies of the grant agreements for the Home Partnership Investment Program. Recommendation: We recommend that management establish and maintain a formal process for the ret...
Federal program title: Home Partnership Investment Program - CFDA 14.239 Condition: CLA observed that the County did not retain copies of the grant agreements for the Home Partnership Investment Program. Recommendation: We recommend that management establish and maintain a formal process for the retention and organization of all grant-related documentation. This process should ensure that key documents are securely stored, easily accessible, and periodically reviewed to support ongoing compliance with grant requirements. Additionally, the County should work with granting agencies to obtain copies of any missing agreements and perform a comprehensive review to identify and address any outstanding compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: These grant agreements were entered into long before any current staff members worked for the County/Department. Current processes have been updated to ensure that all contracts entered into by the County, including grant agreements, are retained by the County Administrative Office as the custodian of records. Name(s) of the contact person(s) responsible for corrective action: Suzie Hawkins Senior Financial Analyst – County Administrative Office Planned completion date for corrective action plan: Complete
Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan The College will ensure sufficient processing time for the National Student Clearinghouse (NSC) to repo...
Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan The College will ensure sufficient processing time for the National Student Clearinghouse (NSC) to report graduates to the National Student Loan Data System (NSLDS) within the required federal reporting timeframe. During Fall 2024, the College was required to submit a second graduate file. By the time this file was processed by NSC and transmitted to NSLDS, it exceeded the 45-day reporting deadline. To prevent recurrence, the College will implement earlier internal processing deadlines and enhanced monitoring of graduate file submissions. In addition, the College will promptly review and correct any graduate records rejected by NSC and ensure that all statuses are accurately updated in the NSC system prior to transmission to NSLDS. For withdrawal reporting, the College applies the following standards: • If a student withdraws from the College after completing all courses in the final sub-term of a semester, the effective date reported is the semester end date. • If a student withdraws from the College and withdraws from all courses during the final sub-term, the effective date reported is the official date the student submits withdrawal from both the College and the courses. Conferral dates are established by the College and may differ from the semester end date. The College maintains three conferral dates annually: Spring, Summer, and Fall. Enrollment reporting for graduates will reflect the official conferral date as determined by the institution. Timeline for Implementation of Corrective Action Plan End of Fiscal Year 2026 Contact Person Stephanie King Executive Director of Student Financial Services
Planned Corrective Action: Due to a transition between Finance Directors, there was an administrative oversight that resulted in the reserve funds not being fully consolidated into the designated reserve account by June 30, 2025. Additionally, the USDA Annual Borrower Certification process was compl...
Planned Corrective Action: Due to a transition between Finance Directors, there was an administrative oversight that resulted in the reserve funds not being fully consolidated into the designated reserve account by June 30, 2025. Additionally, the USDA Annual Borrower Certification process was completed later than usual (in July rather than by the end of May), delaying identification of the discrepancy. The Organization identified the discrepancy during the USDA Annual Borrower Certification process and completed the required transfer to fully fund the designated reserve account on July 17, 2025 prior to submission of the certification. The Organization has implemented and will maintain the following corrective actions: • Establishment of a dual review and approval process for reserve balances at fiscal year-end to ensure accuracy and compliance. • Formal assignment of reserve compliance responsibilities to designated finance personnel to ensure accountability. • Implementation of a process to monitor reserve balances monthly, with reconciliation to USDA requirements. • Submission of a request to USDA to ensure that Annual Borrower Certification notifications are sent to both the Executive Director and Finance Director to enhance oversight and accountability. Responsible Official: Patricia Calloway, Executive Director Planned Completion Date: Implemented as of July 17, 2025, with ongoing monitoring and control procedures in place for all future reporting periods. Status: The required reserve balance was fully funded in the designated account as of July 17, 2025 prior to submission of the USDA Borrower Certification.
We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation....
We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation. We anticipate completion of this by March 31, 2026.
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies surrounding NSLDS reporting to ensure all status changes are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the ...
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies surrounding NSLDS reporting to ensure all status changes are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Erikson Institute’s Registrar’s Office has worked with National Clearinghouse representatives to identify and correct specific issues to ensure all students are reported properly and prevent additional errors. Names of the contact persons responsible for corrective action: Gilbert Martinez, Registrar and Leanne Beaudoin-Ryan, Executive Director of Institutional Effectiveness.
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Unsubsidized Loan disbursements to COD to ensure that student information is reported accurately. Explanation of disagreement with audit findin...
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Unsubsidized Loan disbursements to COD to ensure that student information is reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid Department will no longer disburse loans or report disbursements to the Department of Education multiple times weekly. Effective December 2025, Erikson Institute Financial Aid department only makes disbursements and reports them to the Department of Education on Fridays of each week. This is to ensure that the disbursement date in both Erikson’s student information system, Jenzabar, and COD match. Names of the contact persons responsible for corrective action: Monique Foster, Director of Financial Aid Planned completion date for corrective action plan: 12/2025
Management's Response We acknowledge the findings and recommendation regarding the credit card approval process. We take internal controls seriously and are committed to ensuring that all purchasing activity is conducted in accordance with established policy. As of May 2025, we did implement a revis...
Management's Response We acknowledge the findings and recommendation regarding the credit card approval process. We take internal controls seriously and are committed to ensuring that all purchasing activity is conducted in accordance with established policy. As of May 2025, we did implement a revised and more comprehensive credit card policy All risks to reduce unauthorized and inappropriate charges were considered, evaluated and are currently in practice and have been. This was stated to be in full effect for fiscal year 2026, however, was enacted immediately. This updated policy strengthens the approval framework, reinforces authorization thresholds, and establishes clearer accountability for all cardholders and designated approvers across the organization. We want to affirm that, under the current policy, strict adherence to credit card procedures is being practiced and enforced. All purchases are receiving appropriate authorization in accordance with the established approval hierarchy, and management is providing diligent oversight to ensure compliance on an ongoing basis. We are confident that the controls in place right now adequately address the conditions noted during the audit period.
FINDING 2025-003 Finding Subject: Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Cor...
FINDING 2025-003 Finding Subject: Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The FSD will enter the required information into CNPweb. Once entered, she will forward a screen shot of the information entered and the student meal count from Skyward to the Corporation Treasurer. The Treasurer will review the information and sign off through email to the FSD, who will then submit the claim to the State for reimbursement. Anticipated Completion Date: June 2026
FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of C...
FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will implement a documented secondary review, the FSD will print a before and after report from Skyward, and the direct certification download. The MS/HS ECA Treasurer will review the reports, verify Skyward, and sign off on the reports for the second check. The FSD and MS/HS ECA Treasurer will receive annual compliance training. Anticipated Completion Date: June 2026
FINDING 2025-007 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Assessment System Security Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Numbers and Years (or O...
FINDING 2025-007 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Assessment System Security Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions – Assessment System Security Audit Findings: Material Weakness, Other Matters Summary of Finding: State educational agencies (SEA), in consultation with local educational agencies (LEA), are required to establish and maintain an assessment security system that is valid, reliable, and consistent with relevant professional and technical standards. Within their assessment system, SEAs must have policies and procedures to maintain test security measures and ensure that LEAs implement those policies and procedures. As such, the Indiana Department of Education created and published the Indiana Assessments Policy Manual. As a part of the assessment security, any individual who administers, handles, or has access to secure test materials at the school or school corporation shall complete assessment training and sign a testing security and integrity statement that remains on file in the appropriate building-level office each year. Each individual required to sign the testing integrity agreement shall sign the form by an established date. The School Corporation had a process to provide assessment system security training and to ensure each employee that attended training signed the agreement indicating training was received. However, there was no process in place to ensure that all school employees required to be trained were trained. Contact Person Responsible for Corrective Action: Dr. Rashella Wilfong, Assistant Superintendent / Director of Curriculum and Instruction Contact Phone Number and Email Address: 574-457-3188 x 1901, swilfong@wawasee.k12.in.us 52 INDIANA STATE BOARD OF ACCOUNTS 52 801 S. Sycamore Street, Syracuse IN 46567 (574) 457-3188 Wawasee Community School Corporation Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The Assistant Superintendent will continue to assign the appropriate training modules to School Corporation employees. The Assistant Superintendent will ensure that employees have completed their required training prior to the due date and will retain documentation of the completion. The Superintendent will perform a secondary review of the training log to verify that employees have completed their required training by the due date and the secondary review will be documented with the internal sign-off form created by the School Corporation. Anticipated Completion Date: The planned corrective action will be implemented in March of 2026.
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Annual Report Card, High School Graduation Rate Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Nu...
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Annual Report Card, High School Graduation Rate Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Audit Findings: Material Weakness, Other Matters Summary of Finding: The School Corporation is required to report graduation rate data for its public high school using the four-year adjusted cohort rate. To remove a student from the cohort, the School Corporation must confirm the reason for removal in writing. Additionally, required documentation for each removal type must be retained by the School Corporation. The School Corporation did not have effective internal controls to ensure required documentation to support the reason for a student’s removal from the high school graduation cohort for mobility reasons was prepared, reviewed, and retained. Although one person updated the reason for a student’s removal in the Student Information System, and another reviewed the documentation and approved the reason, the control was not sufficient to ensure compliance. Of the seven students tested, the School Corporation provided incorrect supporting documentation to substantiate the removal of two students from the cohort. Contact Person Responsible for Corrective Action: Karissa Stoffel, Student Information Specialist Contact Phone Number and Email Address: 574-457-3188 x 1902, kstoffel@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. 50 INDIANA STATE BOARD OF ACCOUNTS 50 801 S. Sycamore Street, Syracuse IN 46567 (574) 457-3188 Wawasee Community School Corporation Description of Corrective Action Plan: The School Corporation has created a position for a Student Information Specialist. The Student Information Specialist will serve as the primary employee responsible for entering and maintaining student data within the student management software system. The Student Information Specialist will gather and review the documentation required for removal of a student from the cohort prior to entering that removal in the student management software. The Student Information Specialist will have the Superintendent and/or Assistant Superintendent review the documentation and software data for accuracy. The reviews will be documented with the internal sign-off form created by the School Corporation. Only after both reviews have been conducted will the Student Information Specialist remove the student from the high school graduation cohort. All documentation will be retained by the School Corporation. Anticipated Completion Date: The planned corrective action will be implemented in March of 2026.
Condition - The District, as the school food authority, did not establish effective internal controls to ensure that meal claims were accurately prepared and submitted. One individual was responsible for preparing and submitting meal claims, and there is no secondary review of the meal claim before ...
Condition - The District, as the school food authority, did not establish effective internal controls to ensure that meal claims were accurately prepared and submitted. One individual was responsible for preparing and submitting meal claims, and there is no secondary review of the meal claim before it is submitted. Plan - Meal claims will prepared by the food service director based on meal counts from the student management software. The finance director will review the meal claims in comparison to the meal counts and document this process. Any variances will be discussed with the food service director, and if necessary, changes will be made to the meal claims. After this review, the food service director will submit the meal claims. Anticipated Date of Completion - December 2025; Name of Contact Person - Dr. Matthew DeBaene, Superintendent; Management Response - We will perform a secondary review of the meal claims before they are submitted for reimbursement.
Finding 2025‐003 Issue: There were (5) samples of purchased services reported on the DSS‐1571 to an unsigned vendor. Corrective Action: Davidson County will monitor vendor contracts prior to the vendor providing and or invoicing for services, when possible. The DSS Business/Fiscal Team will check fo...
Finding 2025‐003 Issue: There were (5) samples of purchased services reported on the DSS‐1571 to an unsigned vendor. Corrective Action: Davidson County will monitor vendor contracts prior to the vendor providing and or invoicing for services, when possible. The DSS Business/Fiscal Team will check for active vendor contracts prior to approving and paying invoices for services. Timeframe: Effective immediately. Any services needed will be vetted through the DSS Business/Fiscal Team prior to scheduling (when possible). DSS Business/Fiscal Team will monitor active contracts annually to ensure compliance.
Finding: 2025‐002 Issue: There were (4) cases cited for inadequate documentation to substantiate Program Integrity claims. Correction Action: Davidson County Quality and Training Supervisor will monitor 100% of all substantiated Program Integrity claims by reviewing case documentation, evidence, bud...
Finding: 2025‐002 Issue: There were (4) cases cited for inadequate documentation to substantiate Program Integrity claims. Correction Action: Davidson County Quality and Training Supervisor will monitor 100% of all substantiated Program Integrity claims by reviewing case documentation, evidence, budgets, spreadsheets, and notices. Program Integrity Investigators will be reminded of the importance of calculating and documenting income and expenses accurately, and following policy guidelines to ensure appropriate claim balances are established. The Quality and Training Supervisor will continue to meet with Program Integrity Investigators on a monthly basis to ensure compliance. Timeframe: Effective immediately. Any remedial training that is identified by the Quality and Training Supervisor will be completed within one week of the error found.
Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Corrective Action Plan – Period of Performance Finding (FY 2024) • Improved Internal Controls o Rensselaer Central and Cooperative School Services will implement additional review procedures to ensure all ...
Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Corrective Action Plan – Period of Performance Finding (FY 2024) • Improved Internal Controls o Rensselaer Central and Cooperative School Services will implement additional review procedures to ensure all federal grant obligations occur within the allowable grant period and that vendor payments align with the original approved purchase orders. • Verification of Obligation Dates o Fiscal staff will verify that purchase orders, vendor invoices, and final payments reflect an obligatory date that occurs prior to the applicable grant deadline. • Staff Training o Rensselaer Central and Cooperative School Services Fiscal personnel involved in grant management will receive training on federal grant period of performance requirements and proper documentation of obligations. • Monitoring Procedures o Rensselaer Central and Cooperative School Services will conduct periodic reviews of federal grant expenditures to ensure ongoing compliance with grant timelines. • Statement of Isolated Occurrence o Rensselaer Central and Cooperative School Services reviewed the circumstances surrounding this finding and determined that the issue was isolated to fiscal year 2024. Responsible Party and Timeline for Completion: Corrective action plan has been implemented as this finding impacted fiscal year 2024 but did not recur in fiscal year 2025. The Director of Special Education, Cooperative School Services Bookkeeper, and Rensselaer Central Treasurer will oversee the corrective action plan to monitor the eligibility requirements on an ongoing basis.
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2025. Auditor's Recommendation: Although auditors may continue to provide such assistance both now and in the future, under new pronouncement, the District should continue to review and accept both pro...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2025. Auditor's Recommendation: Although auditors may continue to provide such assistance both now and in the future, under new pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District's Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District has a thorough understanding of these financial statements and the ability to make informed judgements on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost-effective approach to prepare such information.
CORRECTIVE ACTION PLAN March 9, 2026 To: U.S. Department of Treasury Clayton County respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Aud...
CORRECTIVE ACTION PLAN March 9, 2026 To: U.S. Department of Treasury Clayton County respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2025. The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Treasury: Federal Assistance Listing Number 21.027: Coronavirus State and Local Fiscal Recovery Funds Internal control deficiency: See Finding 2025-001 Recommendation: The County should review the operating procedures of the County offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials. While we do recognize that the County is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. Anticipated Date of Completion: June 30, 2026.
Condition - The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan - A second person compares the meal counts in the claim to the daily meal count reports. The re...
Condition - The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan - A second person compares the meal counts in the claim to the daily meal count reports. The reviewer will then sign and date both the meal count reports (prior to submission) and a printed copy of the meal claim (after submission). Anticipated Date of Completion - June 30, 2026; Name of Contact Person - Dr. Eric Heath, Superintendent; Management Response - A corrective action plan will be developed and implemented. A secondary review of the meal claim to the supporting documents will be performed before the meal claim is submitted.
February 24, 2026 Cognizant or Oversight Agency for Audit Urban Collaborative respectfully submits the following corrective action plan for the fiscal year ended June 30, 2025. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA 01748 Audit peri...
February 24, 2026 Cognizant or Oversight Agency for Audit Urban Collaborative respectfully submits the following corrective action plan for the fiscal year ended June 30, 2025. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA 01748 Audit period: July 1, 2024 - June 30, 2025 The finding from the June 30, 2025 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FINANCIAL STATEMENT AUDIT FINDINGS Significant Deficiency 2025-001 Internal Control - Payroll and Cash Disbursement Recommendation: AAFCPAs recommends the Collaborative strengthen internal controls by requiring supervisory approval of all timesheets prior to payroll processing, implementing review procedures to ensure payroll amounts agree to authorized pay rates, and reconciling disbursements to invoices and monitoring outstanding reimbursement checks to ensure resolution. The Collaborative acknowledges the findings related to internal controls over payroll and cash disbursements. While the monetary values of the identified variances were minor, management recognizes the importance of maintaining rigorous oversight to ensure full compliance with federal laws and to mitigate the risk of misstatement. To address these concerns, the Collaborative is continuing to implement the following corrective actions: 1. Enhanced Payroll Approval Process: Timesheets are approved by the respective supervisor and then sent to the Executive Director for final approval prior to payroll submission. 2. Pay Rate Verification: The finance department will implement a secondary review procedure to ensure that all payroll amounts align precisely with authorized pay rates. This cross-verification will occur prior to each payroll cycle to prevent future rate variances. 3. Disbursement Reconciliation: Management is updating its cash disbursement procedures to require a formal reconciliation of every check or payment against its original invoice. This process will ensure that no payment exceeds the authorized invoiced amount. 4. Monitoring Reimbursements: The Collaborative will establish a monthly review of all outstanding reimbursement checks and related documentation to ensure timely and accurate resolution of all financial obligations. If the Department of Education has questions regarding this plan, please call Lynn Prentiss, Executive Director at 401-272-0881. Sincerely yours, Lynn Prentiss Executive Director
2025-001 Student Financial Aid Cluster – Assistance Listing Numbers 84.063 and 84.268 In general, Cheyney University continues its trajectory of cross-functional and interrelated institutional improvements, particularly those impacting the National Student Loan Data System (NSLDS) that is reported t...
2025-001 Student Financial Aid Cluster – Assistance Listing Numbers 84.063 and 84.268 In general, Cheyney University continues its trajectory of cross-functional and interrelated institutional improvements, particularly those impacting the National Student Loan Data System (NSLDS) that is reported through National Student Clearinghouse (NSC). Cited in the CLA Single Audit, nonetheless, are instances of inaccurate, late, or not reported enrollment and program level data to NSLDS. This response is intended to explain these reporting deficiencies and offer a corrective plan of action including timelines. Point Of Contact: • Dr. Denise Pearson, Provost – dpearson@cheyney.edu • Stephanie Stevens, Associate Registrar – sstevens@cheyney.edu • Jean Dixon, Associate Registrar – jedixon@cheyney.edu Explanations: This section represents Cheyney University’s effort to explain the causes for CLA Single Audit finding. Although the reporting deficiencies span multiple years, it is instructive to note that they are attributed to various and differing circumstances. While Cheyney University was on HCM2, the delay in Claims processing impacted the reporting in Common Origination and Disbursement (COD) and the reporting to NSLDS. The delays in approved claims caused an impact on NSLDS postings for enrollment reporting. This required Cheyney University administration to transfer from NSC to manual enrollment entry into NSLDS. The idea was to manually enter students’ records in NSLDS so that students’ enrollment could be reported more quickly. This is referenced in Single Audit Report, June 30, 2022; page 132. Cheyney is acutely focused on working toward compliance with NSLDS reporting requirements. Through this lens, it was discovered that during the 2024-2025 conversion to the Ellucian Banner system certain decisions were made regarding the conversion of student academic histories. During the research of errors and warning records received from the NSC upload, it was determined that program level information was not properly ported over to the new system. Cheyney University is pursuing a corrective course of action to improve this data to ensure accuracy in reporting. In May 2025, Cheyney University and NSC amended its agreement resulting in a shift in reporting student enrollment and program level data back to NSC from NSLDS that resulted in an additional delay in reporting. Due to these circumstances, the university dedicated significant resources to building capacity and capability in the Office of the Registrar, the functional area responsible for NSLDS reporting. These resources are being deployed in a variety of ways as noted in the Corrective Action Plan below. Corrective Action Plan Overview: 1. Hired a season University Registrar with superior, proven, leadership and technical skills. Emphasis has been placed on performance metrics that align with operational goals and objectives. STATUS: Anticipated March 2026. 2. Targeted professional development for Office of the Registrar and other staff including Banner training, NSC/NSLDS Reporting, and other dependencies. STATUS: Ongoing 3. Establishment of a dedicated compliance unit to support the university’s policies, standards, and procedures ecosystem. STATUS: Completed December 2025. 4. Hired a dedicated Chief Information and Technology Officer (as opposed to the use of third-party vendors). STATUS: Completed, March 2026. 5. Prioritized strengthening communication and collaboration with other enrollment management areas to establish cross-functional responsibilities and timelines (e.g., financial aid, admissions, and bursar offices). STATUS: Ongoing. Key Performance Indicators: During the Spring and Fall 2026 semesters: 1. The University Registrar will show outcomes-driven leadership practices that foster improved departmental performance, including audit citations. 2. Registrar and adjacent staff will demonstrate comprehensive capability and capacity in all areas related to NSC and NSLDS operations and reporting on a timely schedule. An organizational calendar is being developed to ensure this goal is met. 3. Utilizing the NSLDS instructional guide, train the Registrar and adjacent staff to improve the knowledge of the step-by-step process procedures for enrollment reporting, error correction, warning management, and internal audit review of NSLDS files. 4. Develop NSC instructional guide on reporting, error and warning management, and submission of monthly reporting data. 5. The Director of Policy and Compliance will collaborate with the Office of the Provost and Registrar Office staff to create and maintain a policy, procedures, and standards environment that supports operational excellence and efficiency (including more timely and accurate reporting). 6. The Chief Information and Technology Officer will conduct a comprehensive assessment of technology needs in the Office of the Registrar, including outcomes driven recommendations. 7. The Provost will establish Office of the Registrar protocols for collaboration with the Office of Communications to reinforce clarity, consistency, and transparency in all related matters. 8. The University Registrar will demonstrate that all staff have the requisite knowledge and skills to effectively mitigate future reporting deficiencies. Cheyney University acknowledges and affirms that this corrective action will be implemented, assessed, and become a standard operating procedure.
Recommendation: The University should review its reporting procedures to ensure that students’ statuses are timely reported to NSLDS as required by Federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findin...
Recommendation: The University should review its reporting procedures to ensure that students’ statuses are timely reported to NSLDS as required by Federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Increased frequency of NSC Submissions. Completing the error files returned to NSC quickly within the first 1-4 days of receipt after sending the files back. • We met with another PASSHE school on 4/22/25 and they helped us to strategize ensuring we meet the 60-day window for withdrawals by individually updating the withdrawal information in NSC on a weekly basis using our withdrawal report to identify each student withdrawal between our regular submissions. (Because we met with them so late in the audit cycle, we were not able to correct course for FY25 in time.) • We have adjusted our degree verification timeline, ensuring that the large bulk of our degree verification submission to NSC is completed within 2 weeks of the end of the graduating semester, ensuring that the bulk of our graduating students are moved from NSC to NSLDS sooner. • We updated our change of major policy to ensure that students are not changing majors after the end of the drop/add period. Prohibiting mid-semester major changes for the current semester will greatly reduce the number of status change errors reflected in NSC. This cleaner approach ensures less risk of error or delay related to volume. This was formalized with KU Policy ACA-029, approved at Senate on 9/4/25. Name(s) of the contact person(s) responsible for corrective action: Ben Trout, Registrar Planned completion date for corrective action plan: June 30, 2026
The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare draft financial statements that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills...
The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare draft financial statements that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills, knowledge and expertise to review and approve the draft financial statements.
Management is cognizant of this limitation and will implement additional procedures where possible.
Management is cognizant of this limitation and will implement additional procedures where possible.
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