Corrective Action Plans

Finding 399274 (2023-002)

Significant Deficiency 2023

TX

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.407

The Alamo Colleges District Student Financial Aid Office has collaborated with Internal Audit to put into place controls that ensure Alamo Colleges District Board policies are followed and that all Financial Aid staff are trained on the execution of those policies. Additional control reporting has b...

The Alamo Colleges District Student Financial Aid Office has collaborated with Internal Audit to put into place controls that ensure Alamo Colleges District Board policies are followed and that all Financial Aid staff are trained on the execution of those policies. Additional control reporting has been established to monitor compliance. The Board Policy F.2.4 has also been revised to clarify those expectations. Implementation Date: June 2024 Responsible Persons: Dr. Harold Whitis, District Director of Student Financial Aid

View Audit 307792

Finding 399270 (2023-001)

Significant Deficiency 2023

Alamo Community College District

TX

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

To ensure compliance with the provisions of the Gramm-Leach-Bliley Act (GLBA), specifically the requirement that the District’s written Enterprise Data Governance Standard (EDGS) includes a description of the use of a data inventory that includes how the institution is identifying and managing data,...

To ensure compliance with the provisions of the Gramm-Leach-Bliley Act (GLBA), specifically the requirement that the District’s written Enterprise Data Governance Standard (EDGS) includes a description of the use of a data inventory that includes how the institution is identifying and managing data, personnel, devices, systems and facilities, management has revised the EDGS to specify that a data inventory for each functional system domain shall take place annually under the direction of the Data Owners and the procedures performed and results shall be adequately documented. Implementation Date: August 2024 Responsible Persons: Phong Banh, District Director of Information Technology Services Patrick Vrba, Controller

View Audit 307792

Finding 399216 (2023-002)

Material Weakness 2023

Energetics Technology Center Inc.

MD

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key p...

Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key personnel designations within future contracts. Further, a semi-annual review process will be undertaken to review and document ongoing contractual compliance which will include reference to and consideration of key personnel designations.

View Audit 307788

Finding 399214 (2023-001)

Significant Deficiency 2023

Boys & Girls Club of Dundee Township, Inc.

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

Condition: A few of the employee timecards were missing supervisor approval. Plan: The Club will review their monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Drew Glassford...

Condition: A few of the employee timecards were missing supervisor approval. Plan: The Club will review their monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Drew Glassford, CEO Management Response: Since the audit, we have evaluated our monitoring procedures to make sure that the review/approval on electronic timecards is done consistently.

View Audit 307783

Finding 399188 (2023-002)

Material Weakness 2023

Wenatchee School District No. 246

WA

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

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with priority of service federal requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Ave, Wenatchee, WA 98801 5...

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with priority of service federal requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Ave, Wenatchee, WA 98801 509-663-8161 Corrective action the auditee plans to take in response to the finding: The District will put controls into place to ensure that all PFS students are receiving services in an adequate and timely manner. Anticipated date to complete the corrective action: August 2024, for new school year

View Audit 307755

Finding 399181 (2023-003)

Significant Deficiency 2023

Arc Community Services, INC

WI

Reporting Internal Control / Segregation of Duties

We concur with the recommendation. ARC has made significant enhancements to its accounting team in both experience and depth of knowledge Additionally processes and procedures to support planning, performing and completing the audit on time are utilized and have been in effect since January 1, 2023.

View Audit 307747

Finding 399137 (2023-006)

None 2023

City of West Haven, Ct

CT

Reporting Internal Control / Segregation of Duties

Management agrees with this finding. The City will implement procedures to ensure reports are based upon the City's general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.

View Audit 307732

Finding 399081 (2023-001)

Significant Deficiency 2023

Child and Parent Services, Inc.

IN

Significant Deficiency Internal Control / Segregation of Duties

Internal controls were immediately adjusted to ensure that supervisors review and document approval on each home visit prior to the lockdown date in the system. Supervisors will continue to meet weekly with each home visitor where they discuss each family being served and all activities that have ta...

Internal controls were immediately adjusted to ensure that supervisors review and document approval on each home visit prior to the lockdown date in the system. Supervisors will continue to meet weekly with each home visitor where they discuss each family being served and all activities that have taken place. The program will implement training for supervisors by 5/31/2024 to ensure that visit notes are approved within 45 days of the visit date and that a note is added in the system if the review is done after the 30-day lockdown period. Additionally, procedures will be implemented by 5/31/2024 for the Program Director to review a report of home visits lacking supervisor approval each month. The Program Director will follow up with the supervisors to resolve any unapproved visits identified in the monthly report. Member of management responsible for corrective action plan: Chief Financial O􀆯icer

View Audit 307714

Finding 399075 (2023-002)

Significant Deficiency 2023

Wagner College

NY

Student Financial Aid Reporting Significant Deficiency

Corrective Action Plan For the Fiscal Year Ended August 31, 2023 Finding 2023-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia, jcarresc@wagner.edu; 718-420-4264 Corrective action: The College has been working diligen...

Corrective Action Plan For the Fiscal Year Ended August 31, 2023 Finding 2023-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia, jcarresc@wagner.edu; 718-420-4264 Corrective action: The College has been working diligently across multiple departments on campus to make these historical corrections. We have identified the various groupings of students that require correction, and have worked through our historical data to update the program begin date (campus level data) to be the first day of the earliest semester for which each student began attending their respective program. We have submitted the listings to the National Student Clearinghouse for revision. We currently have a process in place and are working collaboratively with our information technology system analysts to implement controls to ensure the correct program begin date is used for all future students entering the College. We are currently in the process of reviewing and updating our program level enrollment data. Proposed Completion Date: August 31, 2024

View Audit 307695

Finding 399065 (2023-002)

Material Weakness 2023

Local Area Workforce Development South Central

PR

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

We gave instructions to the Finance Department Director to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports within the required timeframe. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director Implementation Date: May ...

We gave instructions to the Finance Department Director to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports within the required timeframe. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director Implementation Date: May 31, 2023

View Audit 307683

Finding 399044 (2023-007)

Significant Deficiency 2023

Anson County

NC

Eligibility Reporting Significant Deficiency

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-...

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399043 (2023-006)

Significant Deficiency 2023

Anson County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Inadequate Request ...

Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Inadequate Request for Information The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for 12 and 30 day documentation (MA-2230), Financial Resources (MA- 3306). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Finding: 2023-005 Finding: 2023-006 IV-D Non-Cooperation Training completed 5/1/2024. County will continue Second Party Reviews. Finding: 2023-007 Finding: 2023-004 The County experienced a ransomware attack in May 2021 which significantly impacted all systems maintained and supported by the County. Electronic supporting documentation and work sheets were lost which impacted the ability to report information to ensure the audit was completed on time. In review of our current status, the administration estimates to complete the FY 24 audit on time by 10/31/24. October 31, 2024 Section III - Federal Award Findings and Questioned Costs The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Medicaid Unwinding Instructions on Case Handling. The County will continue Second Party Reviews and conduct trainings based on findings. Inaccurate Information EntryCorrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399038 (2023-012)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the COVID-19, American Rescue Plan Act funds were not spent in the correct manner. There was a lack of administrative oversight relating to the receipt and expenditure of the ARP HEERF...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the COVID-19, American Rescue Plan Act funds were not spent in the correct manner. There was a lack of administrative oversight relating to the receipt and expenditure of the ARP HEERF III funds. All members of the business department have been made aware of the importance of tracking all funds especially those relating to government grants. The University has determined that any government grants over a certain threshold will be placed in a sperate bank account until it is time for them to be spent. This will eliminate the possible of the funds be misappropriated or comingled with general University funds. Any contracts related to government grants will be filed both electronically and via hard copy. The senior accountant will review any grant contracts to be aware of the purpose of the funds. Any expenditures from federal grants including HEERF will be documented and journaled on the general ledger in accordance with the department and object code expense deemed appropriate. Anticipated Completion Date: June 2024

View Audit 307647

Finding 399037 (2023-011)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Reporting

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that special reporting required for COVID-19 related, HEERF funds was not completed during fiscal year 2023. Both during and since fiscal year 2023 the business department at the University...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that special reporting required for COVID-19 related, HEERF funds was not completed during fiscal year 2023. Both during and since fiscal year 2023 the business department at the University has experienced higher than usual staffing turnover. During the turnover there was a lack of train and transfer of responsibilities, which resulted in certain regulatory filings not being completed such as the HEERF reporting. Since then the business department has become fully staffed and trained. Processes and procedures relating to various government filings and reporting’s has been documented. The business department is aware of the importance of tracking any HEERF funds received or spent going forward. A schedule has been developed with any all periodic government reporting’s that must be filed. The schedule will be reviewed on an annual basis to determine if any changes are necessary. Anticipated Completion Date: June 2024

View Audit 307647

Finding 399030 (2023-007)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Name of Responsible Individual: Dylan Nowakowski Assistant Director of Financial Aid Corrective Action: For one of two reconciliations tested we were unable to provide documentation that the reconciliation was done. The reconciliation was done, however, there was a server error in the system that c...

Name of Responsible Individual: Dylan Nowakowski Assistant Director of Financial Aid Corrective Action: For one of two reconciliations tested we were unable to provide documentation that the reconciliation was done. The reconciliation was done, however, there was a server error in the system that caused Wheeling to lose some files. Two of the reconciliation files are missing due to this. We have a Financial Aid Office policy that has been established to ensure that reconciliations are made once a month. Since the loss of the backup system, the files are both saved and printed to avoid any more loss of files. During this period, we were using a now-defunct backup system. We have now moved to multiple backup systems and a new storage server. Our storage server is now a virtual machine with a high availability setup where we have 2 large drive systems continually being mirrored. The backup system has 2 servers with large drive systems. We continually alternate file backups each day as needed. As the backups finish, they are moved up to the cloud each time. Also, we have in place a 30-day non-overwrite policy on the files backed up to the cloud. Anticipated Completion Date: July 2022

View Audit 307647

Finding 399029 (2023-006)

Material Weakness 2023

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

Name of Responsible Individual: Tracy Jenkins, Student Accounts Corrective Action: We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an important educational/fiscal decisi...

Name of Responsible Individual: Tracy Jenkins, Student Accounts Corrective Action: We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an important educational/fiscal decision. As of September 2023, on a monthly basis, notifications were sent to student University emails and parent’s personal email (Plus Loan recipients) informing them of their Right to Cancel. Anticipated Completion Date: September 2023

View Audit 307647

Finding 399024 (2023-005)

Material Weakness 2023

Wheeling Jesuit University INC

WV

Student Financial Aid Special Tests & Provisions Reporting

Name of Responsible Individual: Shelia Yates-Mattingly, Registrar Corrective Action: In response to Finding 2023-005, Wheeling University will continue the enrollment reporting process that was implemented in October 2023, which was in response to Finding 2022-005. With the stability of staffing in...

Name of Responsible Individual: Shelia Yates-Mattingly, Registrar Corrective Action: In response to Finding 2023-005, Wheeling University will continue the enrollment reporting process that was implemented in October 2023, which was in response to Finding 2022-005. With the stability of staffing in the Registrar’s Office and Financial Aid Office and the level of experience and competence of this staff, enrollment reporting has been completed within the parameters of regulatory guidelines. The Registrar’s Office submits enrollment reports as scheduled and subsequent error resolution reports as appropriate. The Financial Aid Office reviews identified NSLDS errors, corrects and resubmits them timely. Regularly scheduled meetings, including the Registrar’s and Financial Aid Offices, continue as noted in corrective action for Finding 2022-005. These meetings serve as the platform to discuss and address identified enrollment reporting concerns/issues timely, resulting in improved accuracy in enrollment reporting and timeliness in error resolution. Anticipated Completion Date: The current process has been in place since October 2023 and is ongoing.

View Audit 307647

Finding 399023 (2023-004)

None 2023

Wheeling Jesuit University INC

WV

Cash Management Student Financial Aid Internal Control / Segregation of Duties

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University has formalized and documented financial processes to establish internal controls in order to ensure accurate, timely and consistent reporting. In addition, this has created a reasonable transition plan...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University has formalized and documented financial processes to establish internal controls in order to ensure accurate, timely and consistent reporting. In addition, this has created a reasonable transition plan during employee turnover, as well as ensures proper and timely filings. The corrective action involves drawing down the funds from the G5 federal website and issuing refunds to students that day. There is a checks and balance process built in so multiple staff members are involved with the process. The financial aid department calculates the amount of a federal drawdown and relays that information to the business department. The senior accountant draws down the appropriate amount of federal financial aid. The student accounts billing coordinator applies the aid to the various student accounts in the software. After the aid has been applied, the student account billing coordinator determines if a refund is due to the students. Any students that are entitled to a refund will be cut a refund check that day. The students will then have a window of opportunity of to come pick up the refund checks. Within 2 business period, any students who have not picked up their refund checks will have them mailed to their address on file with the University. This process has been developed to ensure that students receive their refunds in a timely and accurate manner. Anticipated Completion Date: A new process has been in place Since February 2024 and is ongoing.

View Audit 307647

Finding 399021 (2023-008)

Material Weakness 2023

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

Name of Responsible Individual: Tracy Jenkins, Student Accounts Corrective Action: Wheeling University worked with ECSI regarding Perkins information. With the Perkins program ending, we realized that we needed to move in the direction of closing out Perkins files/information. The University is ...

Name of Responsible Individual: Tracy Jenkins, Student Accounts Corrective Action: Wheeling University worked with ECSI regarding Perkins information. With the Perkins program ending, we realized that we needed to move in the direction of closing out Perkins files/information. The University is currently working with ECSI so that we are able to submit Perkins information/files to the Department of Education. We are gathering information (promissory notes, bankruptcy details, payment information, etc.) to assist ECSI with the process. Anticipated Completion Date: May 2024

View Audit 307647

Finding 399018 (2023-016)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Questioned Costs Internal Control / Segregation of Duties Special Tests & Provisions

Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: In the past, Colleague was not used to calculate return to title IV. Once Colleague was properly set up for Financial Aid, the Associate Director discovered that the calendars did not match the ...

Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: In the past, Colleague was not used to calculate return to title IV. Once Colleague was properly set up for Financial Aid, the Associate Director discovered that the calendars did not match the actual publicized academic calendar. Had the calendar been accurate with the correct dates of breaks of 5 days or more, Colleague would not have accepted a withdrawal date during the break. This error within the system should not be counted as a finding. The calendar in Colleague is now correct. All breaks that are five days or more are accurate. At Wheeling, we have a comprehensive R2T4 policy. This policy outlines how to count calendar days in a semester and provides clear instructions on what to do when a student withdraws during a break. Anticipated Completion Date: July 2023

View Audit 307647 Questioned Costs: $1

Finding 399017 (2023-010)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Student Financial Aid Reporting

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges FISAP report was filed with incorrect data and not amended in a timely manner. The University has developed a series of internal controls and procedures to ensure that the data provide for ...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges FISAP report was filed with incorrect data and not amended in a timely manner. The University has developed a series of internal controls and procedures to ensure that the data provide for the FISAP will be accurate going forward. All balance sheet accounts will be reconciled on a monthly basis and all revenue will be recorded on the ledger in the time period that it is earned. A monthly income statement and balance sheet will be generated to determine how much federal aid revenue has been reported throughout the year. The accounting software has a built-in process that will be run on a regular basis to make sure all entries are properly posted. This will ensure accurate reporting in the future. Anticipated Completion Date: A new process will be implemented so this error does not happen again (June 2024).

View Audit 307647

Finding 399016 (2023-009)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: There is no documentation available to indicate that a professional judgement was completed at the time of the incident cited. Wheeling did not have access to any documentation such as log notes...

Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: There is no documentation available to indicate that a professional judgement was completed at the time of the incident cited. Wheeling did not have access to any documentation such as log notes, documents, or contact records of any kind. The DPT program budgets differ in amount for first- and second-year attendance. It is known that at this time, the first-year budget was not available, and some student budgets were not separated and entered correctly for first- and second-year cost of attendance. A Financial Aid Office policy has been established to ensure that proper documentation and records maintenance is achieved. Staff enter detailed log notes regarding student contact and results of those contacts. A Budget Adjustment form has been created for students to present to the office if they request a cost of attendance and budget increase. These forms are scanned into the individual student file and is easily obtained for future use when and if necessary. Each DPT budget year has been incorporated into a spread sheet format. Any change to a budget item is input into the sheet and the system will auto calculate a new or different budget amount. These new numbers and the updated COA (cost of attendance) are inserted into the colleague system and is a permanent, easily retrievable record. Anticipated Completion Date: July 2023.

View Audit 307647 Questioned Costs: $1

Finding 399015 (2023-015)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the allowable indirect costs reimbursed to the University from the NASA federal grant funds was not calculated correctly for fiscal year 2023. In recent years the University has applie...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the allowable indirect costs reimbursed to the University from the NASA federal grant funds was not calculated correctly for fiscal year 2023. In recent years the University has applied for a quarterly no cost extension of the previously used indirect cost rate for federal grant purposes. In March of 2024 the University actively pursued a contract with a firm known as Point Consulting to help reevaluate the currently used in direct cost rate for the University. Pont consulting has been contracted by the university in past years, but the percentage has been simply rolled forward and not adjusted. Going forward the University plans to reevaluate the indirect cost percentage in accordance with federal guidelines. The accounting department will work directly with the Challenger Learning center to make sure that indirect funds are calculated correctly and drawn down in timely and accurate manner. Anticipated Completion Date: July 2024

View Audit 307647 Questioned Costs: $1

Finding 399014 (2023-014)

Material Weakness 2023

Wheeling Jesuit University INC

WV

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.305

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the internal controls surrounding the cash management of the Federal Research and Development Programs was not in compliance for federal standards. The University is in the process of ...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the internal controls surrounding the cash management of the Federal Research and Development Programs was not in compliance for federal standards. The University is in the process of enhancing the internal controls and cash management procedures to prevent this from happening in the future. Going forward all federal grant funds that are allocated for the Challenger Learning Center will go directly into the appropriate bank account and will be drawn down and spent in the correct time frame. When operating expenses are incurred for the Challenger Learning Center the payment will be processed from the University’s general checking and the federal grant funds will reimburse the University that day. The same is also true for the payroll expenses incurred by the Challenger Learning Center. Wages will be paid out of the university’s general checking account and then reimbursed to the university from the bank account that hold the federal grant funds. Anticipated Completion Date: June 2024

View Audit 307647

Finding 399013 (2023-013)

Material Weakness 2023

Wheeling Jesuit University INC

WV

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the records to substantiate the payroll costs were insufficient and lacking internal controls. Going forward the University plans to implement a strategic process to document time and ...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the records to substantiate the payroll costs were insufficient and lacking internal controls. Going forward the University plans to implement a strategic process to document time and effort associated with research and development cluster and it’s federal grants. All employees that work with the Challenger Learning Center will continue to have their hours worked documented in the Paycom payroll software. Payroll is processed on a biweekly basis, and therefore on biweekly basis the payroll costs from the Challenger Learning Center will be reimbursed to the University from the various Challenger Learning Center bank accounts. This will be done as a percentage of time worked for the NIH Grant, the NASA Grant, and the general Challenger Learning Center functions. Anticipated Completion Date: June 2024

View Audit 307647 Questioned Costs: $1

Corrective Action Plans

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