Corrective Action Plans

Finding 529333 (2024-001)

None 2024

Moravian House IV

PA

Reporting Internal Control / Segregation of Duties

Our recommendation is that procedures be implemented to ensure the Project is aware of all external reporting requirements and timely filing can be met.

View Audit 347351

Finding 529300 (2024-004)

Material Weakness 2024

Scott County School District 1

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2024-004 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card, High School Graduation Rate, Material Weakness Summary of Finding: This was a repeat finding. An effective internal control system was not designed or implemented at th...

FINDING 2024-004 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card, High School Graduation Rate, Material Weakness Summary of Finding: This was a repeat finding. An effective internal control system was not designed or implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Annual Report Card High School Graduation Rate compliance requirement until the 2023/2024 school year. The School Corporation had not established internal controls for most of the audit period to ensure that the required documentation to remove a student from a cohort was confirmed and maintained with the withdrawal forms prior to removing the student from the cohort. Contact Person Responsible for Corrective Action: Jami Parks, Business Manager Contact Phone Number and Email Address: 812-794-9630, jami.parks@scsd1.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Starting in the 2023/2024 school year, the building principal now signs off on the supporting documentation that is being retained to support a student’s withdrawal from the cohort. Anticipated Completion Date: The anticipated completion date was the 2023/2024 school year.

View Audit 347331

Finding 529295 (2024-003)

Material Weakness 2024

Scott County School District 1

IN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Material Weakness Summary of Finding: There is no administrate review of reimbursable expenses submitted to MAESSU by the district payroll cle...

FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Material Weakness Summary of Finding: There is no administrate review of reimbursable expenses submitted to MAESSU by the district payroll clerks. Lack of an internal control. Contact Person Responsible for Corrective Action: Jami Parks, Business Manager Contact Phone Number and Email Address: 812-794-9630, jami.parks@scsd1.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Payroll Clerk will submit the reimbursement requests to the corporation Business Manager for review before the reimbursement is submitted to MAESSU for payment. Anticipated Completion Date: The anticipated completion date will be with the April reimbursement submission.

View Audit 347331

Finding 529287 (2024-001)

Significant Deficiency 2024

Housing Authority of Portage County

WI

Internal Control / Segregation of Duties

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.

View Audit 347328

Finding 529270 (2024-001)

Material Weakness 2024

Blue River Valley Schools

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal review control in place for 26 of the 60 applications selected for testing. Additionally, for one of the 60 selections, the student was improperly classified as free when the annual income per the student's application exceeded the corresponding threshold for that determination. Corrective Action Plan: The School Corporation will implement a system of internal controls to ensure that the applications are being formally reviewed by the Food Services Director and the Corporation Treasurer. Person responsible for implementation and projected implementation date: The Food Services Director and the Corporation Treasurer will be responsible for implementing the corrective action, which will begin with applications for the 2025-2026 school year.

View Audit 347315 Questioned Costs: $1

Finding 529268 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Needles

CA

HUD Housing Programs Internal Control / Segregation of Duties

Audit Finding 2024-001: The Authority did not obligate the funds within the time frame required for CFP Grant Year 2019. The Housing Authority of the City of Needles was notified by HUD on 06/18/24 that we were noncompliant with the obligation requirements for our 2019 CFP grant. As a result, our 20...

Audit Finding 2024-001: The Authority did not obligate the funds within the time frame required for CFP Grant Year 2019. The Housing Authority of the City of Needles was notified by HUD on 06/18/24 that we were noncompliant with the obligation requirements for our 2019 CFP grant. As a result, our 2024 CFP grant was reduced. Our Acting Finance Director, Barbara Dileo and our Housing Manager, Angelica Deermer took a class on 02/13/25 that reiterated the information on the proper timing for obligating and drawing down funds. This finding has been corrected effective 02/14/25.

View Audit 347312

Finding 529265 (2024-001)

Material Weakness 2024

Centerville-Abington Community Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Throug...

Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. Context: During testing over controls for eligibility, for 16 of the 60 applications selected, we noted there was no formal evidence that the applications had been reviewed and further, the application did not specify if the student was eligible for free or reduced lunch. We also noted for 2 of the 60 selections, management was unable to provide support for the student that was selected. Corrective Action Plan: The Food Services Director and the Treasurer will both sign off on the applications once they have completed their review to determine if the application was accurately denied or approved for free or reduced meals. The completed and reviewed applications will be maintained in a safe and secure location, so they are easily accessible in an instance where they would need to be referenced. Person responsible for implementation and projected implementation date: The Food Services Director and the Corporation Treasurer will implement the corrective action plan starting with applications received for the 2025-2026 school year.

View Audit 347308

Finding 529257 (2024-001)

Significant Deficiency 2024

Pennsylvania Association of Regional Food Banks

PA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Description of Finding: Criteria or Specific Requirement: The lead agencies, who are subrecipients under the Federal Awards, are required to have clients sign the Form 502045-A CSFP Sub-Agency Monthly Participant Sign-in Sheet to self-declare program eligibility before food is disbursed. Issue and C...

Description of Finding: Criteria or Specific Requirement: The lead agencies, who are subrecipients under the Federal Awards, are required to have clients sign the Form 502045-A CSFP Sub-Agency Monthly Participant Sign-in Sheet to self-declare program eligibility before food is disbursed. Issue and Cause: There were three instances out of 40 distributions tested where this signoff was not completed. Due to the hectic environment at the lead agencies during food distribution day, oversights have occurred when obtaining the required client signoff. Statement of Concurrence or Nonconcurrence: PARF management has reviewed the 2024-001 finding and concurs with the recommendations as stated. Corrective Action: PARF has an extensive training process in place for lead agencies, in relation to grant award compliance requirements, which includes the provision of training manuals and monthly phone calls to review matters. In addition, PARF provides updates to the lead agencies as new or amended requirements are enacted. Further, PARF does periodic reviews of the lead agencies and completes the biennial review Form 502035 CSFP Management Evaluation. PARF will continue to reiterate the required signoff process with the lead agencies during phone calls, training session and reviews. In addition for FY 2025 PARF will be conducting a mandatory webinar to ensure all the lead agencies are understanding the procedure and why it is important for 100 percent accuracies -https://docs.google.com/presentation/d/1YZgcq7SY4DmvhYrKZE8sp-NDhpuzn827PZDZ0xAKDw/edit?usp=sharing

View Audit 347284

Finding 529240 (2024-007)

Significant Deficiency 2024

Hertford County

NC

Eligibility Internal Control / Segregation of Duties

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-007 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed completion date: Section III - Federal Award Findings and Question Costs (continued) Management monitor daily to track progress of this issue and ...

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-007 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed completion date: Section III - Federal Award Findings and Question Costs (continued) Management monitor daily to track progress of this issue and modify the controls as needed. Monthly second-party reviews will continue to be conducted to ensure accuracy in case processing. Peer-to-peer second-party reviews will be implemented monthly to encourage collaborative oversight. Staff will be required to perform second-party reviews of their own recertifications to reinforce attention to detail. Application checklists will be utilized for all applications and recertifications to verify that staff collect and verify the correct data needed for processing. Staff will complete and sign checklists for every application and recertification, holding them accountable for accuracy and thoroughness. All staff have been and will continue to be trained on MA-2230 Financial Resources, including identifying resources and determining which are countable. Facilitated trainings on properties, resources, and vehicles will continue to be conducted. Staff will revisit Learning Gateway trainings as needed to reinforce understanding and compliance. Knowledge checks will be incorporated into all trainings to evaluate staff comprehension. Staff will be trained on the importance of completing and utilizing vehicle forms during both applications and recertifications. Staff are encouraged to consistently review determination history prior to case authorization to ensure household composition and income are accurate. NC FAST will be reviewed during applications and recertifications to verify vehicle information and other resources. Staff will confirm that all case files include online verifications, documented resources and income, and that the amounts agree with information in NC FAST. Documentation in case notes will clearly indicate the actions performed and their results. Supervisors will continue to meet with staff individually for coaching sessions to address findings and collaboratively discuss areas for improvement. Supervisors will emphasize the importance of accuracy and accountability in case processing during regular team discussions. Staff will now be held to a higher level of accountability with signed checklists serving as verification of completed work. This plan will ensure consistent improvement in case accuracy and processing while fostering accountability and professional growth among staff. Tiffiany Walton, Interim Director Melissa Castelow, F&C Medicaid Supervisor Anetre Vaughan, Adult Medicaid Supervisor BUILD YOUR FUTURE ON OUR FOUNDATION 115 Justice Drive  Suite 1  Winton, North Carolina 27986 Office 252.358.7805  Facsimile 252.358.0198  www.HerfordCountyNC.gov 124

View Audit 347266

Finding 529234 (2024-002)

Significant Deficiency 2024

Behavioral Health Initiatives, Inc.

TN

Subrecipient Monitoring Reporting Significant Deficiency

Management will develop procedures to ensure that reports are submitted timely and any new filing deadlines will be documented and met without exception.

View Audit 347253

Finding 529233 (2024-001)

Significant Deficiency 2024

Behavioral Health Initiatives, Inc.

TN

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303

Management will develop additional controls to ensure that bank reconciliations are prepared timely and perform second review as per current internal control policy.

View Audit 347253

Finding 529230 (2024-004)

Material Weakness 2024

Daleville Community Schools

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Nu...

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I and ESSER III amounts reported for the reports covering the FY22 time period ($22,163 and $409,347, respectively) did not agree to the underlying expenditure records ($3,796 and $404,347 respectively) for the period of July 1, 2021 through June 30, 2022. Additionally, we noted that the ESSER II amount reported for the reports covering the FY23 time period ($131,439) did not agree to the underlying expenditure records ($153,216) for the period of July 1, 2022 through June 30, 2023). We also noted there was no documented, secondary review of the information in the FY23 annual data reports by someone other than the preparer. Contact Person Responsible for Corrective Action: Dr. David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will manage the grant with the superintendent providing oversight. The assistant superintendent will coordinate the receipts and expenditures of funds with the corporation treasurer. The superintendent will review all financial reports and approve in writing with notification sent to the assistant superintendent and treasurer. Anticipated Completion Date: The correction will be on the next annual report when it is due.

View Audit 347248

Finding 529224 (2024-004)

Material Weakness 2024

Shenango Valley Urban League

PA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Management agrees with the findings and will take the necessary corrective actions. The Organization will create an internal control mechanism to track Federal Awards throughout the year in order to prevent and detect any potential material misstatements and make it available to the auditors at the ...

Management agrees with the findings and will take the necessary corrective actions. The Organization will create an internal control mechanism to track Federal Awards throughout the year in order to prevent and detect any potential material misstatements and make it available to the auditors at the end of the year.

View Audit 347218

Finding 529221 (2024-002)

Material Weakness 2024

Elwood Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.303

Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...

Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the reporting compliance requirements. The School Corporation was not formally reviewing the ESSER reports being submitted by comparing the underlying expenditure detail to the amounts reported for each grant for the reporting period. Context: The School Corporation was required to submit six Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. Crowe noted the following reporting errors for the Year 3 reports (July 1, 2021 through June 30, 2022). The ESSER If amount reported on the Year 3 report ($585,040) did not agree to the underlying expenditure records ($581,468). This is the exact amount reported as the SEA reserve amount on the Annual Data Report. Crowe noted the ESSER Ill amount reported on the Year 3 report ($0) did not agree to the underlying expenditure records ($351,831). Crowe noted the following reporting error for the Year 4 reports (July 1, 2022 through June 30, 2023). The ESSER Ill amount reported on the Year 4 report ($1,062,765) did not agree to the underlying expenditure records ($1,054,618). This is the exact amount reported as the SEA reserve amount on the Annual Data Report. Corrective Action Plan: The School Corporation will implement internal control procedures to ensure the amounts reported in the annual data reports agree to the underlying support and detail from the internal records. A formal review process will be implemented. Person responsible for implementation and projected implementation date: The Corporation's Treasurer and Superintendent will be responsible for implementing the corrective action, which will be implemented immediately.

View Audit 347212

Finding 529216 (2024-002)

Significant Deficiency 2024

Housing and Redevelopment Authority of Fergus Falls

MN

Reporting Internal Control / Segregation of Duties

Recommendation: The Authority should continue to review internal controls currently in place and improve internal controls over financial reporting so that financial statements are in compliance with generally accepted accounting principles. Views of Responsible Officials and Planned Corrective Acti...

Recommendation: The Authority should continue to review internal controls currently in place and improve internal controls over financial reporting so that financial statements are in compliance with generally accepted accounting principles. Views of Responsible Officials and Planned Corrective Actions: The Authority will continue to review the accounting system and related financial reporting system to identify and correct material misstatements to the financial statements.

View Audit 347208

Finding 529215 (2024-001)

Significant Deficiency 2024

Housing and Redevelopment Authority of Fergus Falls

MN

Internal Control / Segregation of Duties

Recommendation: Although it may not be economically feasible for the Authority to attain an ideal segregation of duties environment, the Authority can periodically observe and evaulate its current structure to make improvements when considered necessary. Views of Responsible Officials and Planned Co...

Recommendation: Although it may not be economically feasible for the Authority to attain an ideal segregation of duties environment, the Authority can periodically observe and evaulate its current structure to make improvements when considered necessary. Views of Responsible Officials and Planned Corrective Actions: The Authority has determined the benefit of adequately segregating duties is less than the cost. Based on the assessment, the Authority is accepting the risk posed by the deficiency while also evaluating mitigating controls that will help reduce the risk of material misstatement of the financial statements. Management attempts to mitigate the associated risks by doing the following: 1. Identifies areas where lack of segregation of duties exists and where there are higher risks of error or fraud occuring. 2. Implements limited segregation to the extent possible to reduce risks without impairing efficiency. 3. Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports. 4. Monitors the effectiveness of the above actions and makes changes as considered necessary.

View Audit 347208

Finding 529195 (2024-002)

Significant Deficiency 2024

Many Farms Community School, Inc.

AZ

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN U.S. Department of the Interior Many Farms Community School, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discusse...

CORRECTIVE ACTION PLAN U.S. Department of the Interior Many Farms Community School, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT 2024-001 Internal Control Over Financial Reporting Type of Finding: Material Weakness in Internal Control Over Financial Reporting Condition: According to generally accepted accounting principles (GAAP), School management is responsible for establishing and maintaining internal controls over financial reporting, to include controls over the School’s accounting records and general ledger transactions. These internal control procedures should include ensuring expenditures are recorded within the correct fiscal year and that revenue and expenditure transactions are properly recorded within the General Ledger. Context: During our review of the School’s accounting records, we noted the following:  The School erroneously recorded $215,173 in expenditures on a fiscal year 2023-2024 encumbrance voucher. This was due to an issue in the financial reporting software with the purchase order not rolling to fiscal year 2024-2025.An audit adjustment was recorded to reverse the expenditures.  An audit adjustment was recorded to accrue an E-Rate reimbursement of $112,919 that was received within the encumbrance period.  The School does not currently have access to its investment account; due to turnover the School does not currently have an authorized signer for the account. The June 2024 statement shows a balance of $2,772,353. The School is currently in litigation to get access to the account. Repeat Finding: Repeated and modified. Action planned in response to finding: The School will implement additional procedures to review revenues and expenditures to ensure that they are recorded in the proper accounting period. Additionally, the School will complete the litigation process to regain access to its investment account. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Ernest Sakeva, Business Manager

View Audit 347177

Finding 529193 (2024-004)

Significant Deficiency 2024

Chicago State University

IL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Student Financial Aid § 200.303

The staff ember responsible for running the process has started to send notification manually instead of through the Banner System until a resolution to the glitch has been identified Task Activity Expected Start Date Expected End Date Completion Date Manual emails sent January 2025 Ongoing Depends...

The staff ember responsible for running the process has started to send notification manually instead of through the Banner System until a resolution to the glitch has been identified Task Activity Expected Start Date Expected End Date Completion Date Manual emails sent January 2025 Ongoing Depends upon resolution from Ellucian

View Audit 347176

Finding 529179 (2024-003)

Material Weakness 2024

Oregon Food Bank, Inc.

OR

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.430

Food Distribution Cluster US Department of Agriculture / Oregon Department of Human Services Federal Assistance Listing Number: 10.565, 10.568, 10.569, 10.182 Federal Program Name: Food Distribution Cluster, Local Food Purchase Assistance Cooperative OFB’s View on Finding: OFB acknowledges the findi...

Food Distribution Cluster US Department of Agriculture / Oregon Department of Human Services Federal Assistance Listing Number: 10.565, 10.568, 10.569, 10.182 Federal Program Name: Food Distribution Cluster, Local Food Purchase Assistance Cooperative OFB’s View on Finding: OFB acknowledges the finding and agrees with the auditors' assessment Responsible Party: Katie Kenton, Interim Co-Director of Finance (Strategic Finance); Nan Wang, Interim Co-Director of Finance (Operational Finance); Rut Martinez-Alicea, Director of Equity People Culture and Administration; Starr Yurkewycz, Director of Partnerships and Programs; Nathan Harris, Director of Community Philanthropy; Shannon Oliver, Interim Director of Operations Corrective Action Plan: Finance will collaborate with key stakeholders to develop and implement a time and effort reporting system that meets federal documentation standards. This plan will identify impacted personnel and tailor reporting processes based on different funding sources. This effort will be cross departmental, roll out may include iterations of testing and refining and require training adoption and monitoring. These actions will strengthen internal controls and ensure personnel costs are accurately recorded and appropriately allocated. The anticipated completion date is: Employee review & certification of time and effort estimates - June 30, 2026 Implementation of software solution for time and effort documentation - June 30, 2027

View Audit 347167 Questioned Costs: $1

Finding 529177 (2024-002)

Significant Deficiency 2024

Thomas Edison State University and Its Affiliate the New Jersey State

NJ

Student Financial Aid Special Tests & Provisions Reporting

2024-002 Special Tests (Enrollment Reporting) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P243920 (7/1/2024 – 6/30/2025...

2024-002 Special Tests (Enrollment Reporting) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P243920 (7/1/2024 – 6/30/2025), P268K253920 (7/1/2024 – 6/30/2025) Contact Person: Catharine A. Punchello, Vice Provost and University Registrar, 609-984-1180, x3135 Corrective Action: National Student Loan Data System (NSLDS) has resolved the issue causing the Error Code 75 (EC75) errors. Our last large batch of 75 errors was received in response to our Student Status Confirmation Report (SSCR) on July 8, 2024. We received one EC75 on September 13, 2024 and two EC75 on November 8, 2024 and none since then. The University continues to monitor NSLDS’ error reports on our SSCRs to ensure we are aware if they return. The University will continue to submit the SSCR responses to the Clearinghouse and ensure we report individual graduations or enrollment if there are error codes that cannot be resolved timely through the Clearinghouse process. Anticipated Completion Date: Completed

View Audit 347163

Finding 529175 (2024-001)

Significant Deficiency 2024

Thomas Edison State University and Its Affiliate the New Jersey State

NJ

Special Tests & Provisions Student Financial Aid Significant Deficiency

2024-001 Special Tests and Provisions (Verification) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and Assistance Listing Numbers (ALN): Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers:...

2024-001 Special Tests and Provisions (Verification) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and Assistance Listing Numbers (ALN): Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P243920 (7/1/2024 – 6/30/2025), P268K253920 (7/1/2024 – 6/30/2025) Contact Person: James Owens, Director of Financial Aid, (609) 633-9658 x 3400 Corrective Action: The University has enhanced its report for required verification documentation to highlight those selected with V4 or V5 status to ensure all proper documentation is requested and provided by the students as required for the verification status. The review will be done on a monthly basis throughout the fiscal year. Anticipated Completion Date: April 2025

View Audit 347163

Finding 529166 (2024-001)

Significant Deficiency 2024

University of Maine System

ME

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to the National Student Loan Database System (NSLDS) within the appropriate timefram...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to the National Student Loan Database System (NSLDS) within the appropriate timeframe as required by regulations. University of Maine at Farmington Condition: During our testing of 40 students, we noted four students at the University of Maine Farmington (UMF) whose campus enrollment effective date did not match their program enrollment effective date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: After a similar audit finding in 2022, UMF understood that having the error reports from the National Student Clearinghouse (NSC) would correct this problem going forward. It was subsequently discovered that the internal report used in submitting withdrawals to the NSC pulled the Program Enrollment Effective Date from the wrong location, resulting in instances where the reported date did not match the Enrollment Effective Date. UMF is actively working with UMS IT staff to correct this report. In the meantime, these dates have been updated manually on the NSC website for all withdrawn students, including the four identified in this finding. Name(s) of the contact person(s) responsible for corrective action: Lisa Beane, Assistant Registrar for the University of Maine at Farmington. Planned completion date for corrective action plan: April 2025.

View Audit 347150

Finding 529140 (2024-001)

None 2024

Syracuse YMCA Senior Citizen Housing Development Fund Corporation

NY

Procurement, Suspension & Debarment Eligibility HUD Housing Programs

Finding No. 2024-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects – AL No. 14.155 Finding: During the audit of Syracuse YMCA Senior Citizen Housing Development Fund Corporation (Syracuse YMCA Apartments), it was identified that property management fail...

Finding No. 2024-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects – AL No. 14.155 Finding: During the audit of Syracuse YMCA Senior Citizen Housing Development Fund Corporation (Syracuse YMCA Apartments), it was identified that property management failed to perform required tenant recertifications for multiple tenants within the HUD required time frame. Recommendation: Syracuse YMCA Apartments should take measures to ensure that all tenants who have missed their recertification deadlines are properly recertified as soon as administratively feasible. In addition, management should implement internal policies to ensure all future recertifications are completed within HUD’s required timeline to avoid further disruption of subsidy payments. Action Taken: Syracuse YMCA Apartments agrees with the finding and going forward will make every effort to recertify tenants within the required timeframe. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Anne Hawkes at (315) 474-6851.

View Audit 347114

Finding 529139 (2024-003)

Material Weakness 2024

West Fork Community School District

IA

Internal Control / Segregation of Duties

SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2024-001

View Audit 347109

Finding 529138 (2024-002)

Significant Deficiency 2024

Th, INC

WI

Internal Control / Segregation of Duties

Recommendation: Management and Board of Directors should remain aware of this situation and continue to monitor the various functions of the office staff and review detail reports to improve reliance on information prepared. Management Response: TH, Inc’s Administrator and Board will continue to mo...

Recommendation: Management and Board of Directors should remain aware of this situation and continue to monitor the various functions of the office staff and review detail reports to improve reliance on information prepared. Management Response: TH, Inc’s Administrator and Board will continue to monitor the accounting process. The following procedures have become written policy: All checks received are recorded in the appropriate deposit book by the Administrative Assistant. All deposits are reviewed by the Administrator. The Administrator makes the deposit at the bank. The Bookkeeper reviews and compares deposit totals with the online bank activity. The Administrator and Bookkeeper review monthly paper bank statements together. The Board reviews the financial reports, which includes monthly check register activity.

View Audit 347099

Corrective Action Plans

Filters