Corrective Action Plans

Finding 369128 (2023-003)

Significant Deficiency 2023

OK

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

US Department of Education: Student Financial Assistance Cluster – Assistance Listing No. 84.007, 84.038, 84.063, 84.268, 84.379, 84.033 Recommendation: CLA recommends that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disag...

US Department of Education: Student Financial Assistance Cluster – Assistance Listing No. 84.007, 84.038, 84.063, 84.268, 84.379, 84.033 Recommendation: CLA recommends that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: OSU is creating a GLBA management program to govern security of GLBA data and ensure compliance with associated requirements. Name(s) of the contact person(s) responsible for corrective action: Aaron Smith, Director of Information Security Services/Information Security Officer. Planned completion date for corrective action plan: March 31, 2024

View Audit 290482

Finding 369081 (2022-009)

None 2023

Wheeling Jesuit University INC

WV

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

FINDING 2022 – 009: Repeat of Prior Year Finding 2021-012 Type of Finding: Allowable Costs and Activities Name of Responsible Individual: Gregory Bloomfield (304-243-2233) Criteria: Reporting: The American Rescue Plan (ARP) established two new required uses of HEERF III institutional portion grant f...

FINDING 2022 – 009: Repeat of Prior Year Finding 2021-012 Type of Finding: Allowable Costs and Activities Name of Responsible Individual: Gregory Bloomfield (304-243-2233) Criteria: Reporting: The American Rescue Plan (ARP) established two new required uses of HEERF III institutional portion grant funds for public and private nonprofit institutions in which a portion of funds must be used to: (a) implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines; and (b) conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances. Condition: The University did not use any portion of the HEERF III institutional funds to conduct direct outreach to financial aid applicants. Corrective Action: The University will formalize and document financial processes to establish internal controls in order to ensure accurate, timely and consistent reporting. In addition, this will create a reasonable transition plan during employee turnover, as well as ensure proper and timely filings. Anticipated Completion Date: Correction Action complete as this Federal program has been since exhausted; no further disbursements nor reporting requirements to date.

View Audit 290469

Finding 369077 (2022-007)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING 2022 – 007 Repeat of Prior Year Finding 2021-011 Type of Finding: Significant Deficiency - Reporting Federal Award Program: COVID – 19 Higher Education Emergency Relief Fund (HEERF) Student Aid Portion and COVID – 19 HEERF Institutional Portion Federal Agency: U.S. Department of Education As...

FINDING 2022 – 007 Repeat of Prior Year Finding 2021-011 Type of Finding: Significant Deficiency - Reporting Federal Award Program: COVID – 19 Higher Education Emergency Relief Fund (HEERF) Student Aid Portion and COVID – 19 HEERF Institutional Portion Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425E, 84.425F Federal Award Year: June 30, 2022 Name of responsible Individual: C.F.O., Gregory Bloomfield Criteria: Reporting: The University was required to submit to the Department of Education an annual report of its HEERF expenditures using the Annual Report Data Collection System by May 6, 2022. Additionally, the institution is required to post accurate and completed quarterly HEERF information to its primary website. Condition: The annual report was not completed or submitted. Additionally, certain amounts reported on submitted quarterly reports did not reconcile to underlying supporting documentation. Corrective Action: The University will formalize and document financial processes to establish internal controls in order to ensure accurate, timely and consistent reporting. In addition, this will create a reasonable transition plan during employee turnover, as well as ensure proper and timely filings. Anticipated Completion Date: Full implementation and documentation with current staffing is currently in process and estimate completion by March 31, 2024, however, HEERF has since ended so no further reporting is necessary.

View Audit 290469

Finding 369073 (2022-002)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Student Financial Aid Reporting Significant Deficiency

FINDING 2022 – 002: Repeat of Prior Year Finding 2021-004 Name of Responsible Individual: Joyce Lubeck-Sonenberg, Acting Director of Financial Aid Type of Finding: Federal Award Findings and Questioned Costs Criteria: Recipients of federal awards are required to administer its federal programs with ...

FINDING 2022 – 002: Repeat of Prior Year Finding 2021-004 Name of Responsible Individual: Joyce Lubeck-Sonenberg, Acting Director of Financial Aid Type of Finding: Federal Award Findings and Questioned Costs Criteria: Recipients of federal awards are required to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. Condition: The University did not reconcile its SAS data file to its financial records for all 12 months of the fiscal year. Corrective Action: Wheeling University has implemented several significant corrective actions towards improving the reconciliation requirements for the Pell and Direct Loan Programs. A highly administratively capable staff person has been promoted to Assistant Director and demonstrates a level of financial aid leadership that is appreciated throughout the campus community. This individual has received extensive regulatory and technical training regarding the federal requirements to monthly reconcile cash received from the G5 account with disbursements submitted to the COD System. In addition to confirming the accuracy of monthly reconciliation efforts, this approach allows the FA office to compare internal awarding databases against COD’s database for Pell and Direct Loan awards and identify discrepancies that require further attention. Also, this assists the University to be better prepared to perform efficient and accurate closeout activities at year-end. Previous audit findings showed little evidence of accurate reconciliation efforts. In working with the University IT Department, monthly reconciliation files are now housed in a shared electronic file system, easily retrieved for review, and are confirmed for accuracy by the acting Director of Financial Aide each month. Anticipated Completion Date: This process was completed in March of 2023 and is ongoing.

View Audit 290469

Finding 369066 (2023-002)

Significant Deficiency 2023

Moberly Area Community College

MO

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

2023-002 US Department of Education Student Financial Assistance Cluster - Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its current procedures for Title IV funds and implement additional procedures to ensure refunds are returned timely. Explanation of disa...

2023-002 US Department of Education Student Financial Assistance Cluster - Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its current procedures for Title IV funds and implement additional procedures to ensure refunds are returned timely. Explanation of disagreement with audit finding: MACC is an attendance taking institution and our regular practice requires review of attendance records two to three times per week. When the Financial Aid Office discovers students have withdrawn from classes, we review and calculate an R2T4 when required - usually within 1-5 days from the date it is discovered. This finding of a "late return" is due to a faculty member dropping a student outside of the dates required by our attendance policy. I would like to note that the R2T4 was performed timely and accurately as soon as the drop was identified. Action taken in response to finding: The issue was reported to the President, Vice Presidents, and Deans; as a result, the faculty were addressed and reminded of the importance to comply with the college's attendance policy. Name(s) of the contact person(s) responsible for corrective action: Amy Hager Planned completion date for corrective action plan: Our Vice President for Instruction will provide reminders of our policy with our faculty each semester. In the event that a faculty member does not comply with the attendance policy, their Dean will take disciplinary action.

View Audit 290466

Finding 369065 (2023-001)

Significant Deficiency 2023

Moberly Area Community College

MO

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

2023-001 US Department of Education Student Financial Assistance Cluster - Assistance Listing No. 84.063 Recommendation: We recommend that the student financial aid department work to ensure disbursements are reported to COD within 15 days of the disbursement date. Explanation of disagreement with...

2023-001 US Department of Education Student Financial Assistance Cluster - Assistance Listing No. 84.063 Recommendation: We recommend that the student financial aid department work to ensure disbursements are reported to COD within 15 days of the disbursement date. Explanation of disagreement with audit finding: As a standard, regular practice, communicates disbursement information for Federal Pell and Federal loans to COD no less than once per week; therefore, we believe we have an adequate way to report disbursements to COD within 15 days of the disbursement date. MACC transitioned to new financial aid processing software (Jenzabar Financial Aid - JFA) in summer 2022 while other areas of the college were still using the "old" system (Jenzabar CX). We experienced a glitch during the transition in which the files did not update as expected, we worked with our software vendor to correct the issue. Below is the timeline of action taken:This finding pertains to one student with Sub and Unsub Loans. We posted aid and sent the original batch on Friday, 07/15/2022; we discovered the issue on Wednesday, 07/20/2022, and reached out to Jenzabar immediately; we followed up with Jenzabar on Thursday, 07/28/2022 because the records were not updated; the records were updated on Monday, August 1. Action taken in response to finding: MACC continues to submit disbursement information at least once per week and review student details for posting accuracy. We took the necessary steps to fix the issue. Name(s) of the contact person(s) responsible for corrective action: Amy Hager Planned completion date for corrective action plan: We believe this finding was an anomaly due to the system conversion. We have no evidence of this happening since.

View Audit 290466

Finding 369061 (2023-003)

Material Weakness 2023

White Oak Independent School District

TX

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

White Oak ISD has been in a period of transition since the Spring of 2023. A new Superintendent was hired in April 2023. Operational areas were assessed, and corrective actions were and continue to be taken to address weak and critical need areas, including the Business Office. The current CFO, at t...

White Oak ISD has been in a period of transition since the Spring of 2023. A new Superintendent was hired in April 2023. Operational areas were assessed, and corrective actions were and continue to be taken to address weak and critical need areas, including the Business Office. The current CFO, at that time, left in May of 2023 and was replaced with a Business Manager in June of 2023. The Business Manager began assessing specific deficiencies within the department. New procedural manuals were adopted in August of 2023. The business manager left in December of 2023 due to personal reasons and a new CFO was hired. A new payroll coordinator was also onboarded during December 2023. Between the new staff members and the new Superintendent all systems have been turned over and are trying to get back to an effective and efficient level of function. The new plan of action is to allow the CFO to set goals and make necessary changes regarding business operations and procedures. The audit findings will be our guide for making corrective actions. The CFO and Superintendent will continue to update processes, written procedures, and establish appropriate internal controls to ensure appropriate oversight and compliance with laws, rules, and regulations. Business Office staff will continue working to adequately segregate duties and establish additional monthly and annual reconciliation processes with oversight by the CFO, program directors, andSuperintendent as appropriate. Responsible Party: Carrie Howard, CFO Estimated Completion Date: August 31, 2024

View Audit 290464

Finding 369060 (2023-002)

Material Weakness 2023

White Oak Independent School District

TX

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

White Oak ISD has been in a period of transition since the Spring of 2023. A new Superintendent was hired in April 2023. Operational areas were assessed, and corrective actions were and continue to be taken to address weak and critical need areas, including the Business Office. The current CFO, at t...

White Oak ISD has been in a period of transition since the Spring of 2023. A new Superintendent was hired in April 2023. Operational areas were assessed, and corrective actions were and continue to be taken to address weak and critical need areas, including the Business Office. The current CFO, at that time, left in May of 2023 and was replaced with a Business Manager in June of 2023. The Business Manager began assessing specific deficiencies within the department. New procedural manuals were adopted in August of 2023. The business manager left in December of 2023 due to personal reasons and a new CFO was hired. A new payroll coordinator was also onboarded during December 2023. Between the new staff members and the new Superintendent all systems have been turned over and are trying to get back to an effective and efficient level of function. The new plan of action is to allow the CFO to set goals and make necessary changes regarding business operations and procedures. The audit findings will be our guide for making corrective actions. The CFO and Superintendent will continue to update processes, written procedures, and establish appropriate internal controls to ensure appropriate oversight and compliance with laws, rules, and regulations. Business Office staff will continue working to adequately segregate duties and establish additional monthly and annual reconciliation processes with oversight by the CFO, program directors, and Superintendent as appropriate. Responsible Party: Carrie Howard, CFO Estimated Completion Date: August 31, 2024

View Audit 290464

Finding 369047 (2023-005)

Significant Deficiency 2023

Connors State College

OK

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Federal Program Title Student Financial Aid Cluster (SFA), GLBA info. security plan ALN Number: 84.007, 84.033, 84.063, 84.268 Condition: The college was missing all of the requirements from the Gram-Leach-Bliley Act except for having a Written Information Security Program and secure disposal of cu...

Federal Program Title Student Financial Aid Cluster (SFA), GLBA info. security plan ALN Number: 84.007, 84.033, 84.063, 84.268 Condition: The college was missing all of the requirements from the Gram-Leach-Bliley Act except for having a Written Information Security Program and secure disposal of customer information. Context: The entity shall have a Written Information Security Program (WISP) that outlines the design and implementation of the risk assessment procedures. (16 CFR 314.4(b)). At a minimum, the institution’s written information security program must address the implementation of the minimum safeguards identified in 16 CFR 314.4(c)(1) through (8) including: Assess apps developed by the institution. These new GLBA requirements were applicable beginning on June 9, 2023, and there were multiple elements missing from their Written Information Security Program. Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation if disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Office of Internal Audit is beginning work on another System-wide Information Technology (IT) Penetration Testing and Vulnerability Assessment at all institutions within the OSU/A&M System. They will be coordinating with local IT staff from each institution, as well as the OSU Chief Information Officer, Raj Murthy and the A&M System Chief Information Officer, Heath Hodges, to schedule the work. Name(s) of the contact person(s) responsible for corrective action: Heath Hodges and Kevin Isom, Planned completion date for corrective action plan: March 31, 2024

View Audit 290458

Finding 369043 (2023-004)

Significant Deficiency 2023

Connors State College

OK

Student Financial Aid Internal Control / Segregation of Duties § 200.303

Federal Program Title: Student Financial Aid Cluster (SFA), 240-day limitation on checks ALN Number: 84.007, 84.033, 84.063, 84.268 Condition: Connors State College had 7 instance of Title IV refund checks to students that were outstanding longer than 240 days as of June 30, 2023 Recommendation: W...

Federal Program Title: Student Financial Aid Cluster (SFA), 240-day limitation on checks ALN Number: 84.007, 84.033, 84.063, 84.268 Condition: Connors State College had 7 instance of Title IV refund checks to students that were outstanding longer than 240 days as of June 30, 2023 Recommendation: We recommend that the College start to reconcile stale checks to student disbursement info by check number. Explanation if disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Checks will only be re-issued for up to 180 days. A joint effort between the Bursar, Accounting and Financial Aid offices to reach the students via email, phone, and text before the 180-day deadline. After 180 days the check will be voided, and the funds returned. Name(s) of the contact person(s) responsible for corrective action: Mattie Keys, mattie.keys@connorsstate.edu Planned completion date for corrective action plan: Dec 31, 2023

View Audit 290458

Finding 369039 (2023-003)

Significant Deficiency 2023

Connors State College

OK

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

Federal Program Title: Student Financial Aid Cluster (SFA), COD posting and reconciling. ALN Number: 84.007, 84.033, 84.063, 84.268 Condition: We noted 1 out of 40 COD disbursements tested, were not reported within the required 15 days to COD. Context: 1 of the 40 COD disbursements had applied dat...

Federal Program Title: Student Financial Aid Cluster (SFA), COD posting and reconciling. ALN Number: 84.007, 84.033, 84.063, 84.268 Condition: We noted 1 out of 40 COD disbursements tested, were not reported within the required 15 days to COD. Context: 1 of the 40 COD disbursements had applied dates greater than 15 days from the disbursement dates. Recommendation: We recommend that the student financial aid department works to ensure disbursements are reported to COD within 15 days of the disbursement date. Explanation if disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Students identified in the weekly reconciliation that have not posted to COD will be highlighted. In the subsequent reconciliation if student still has not been posted in COD the Financial Aid Director will manually post the student to COD as well as fix any errors so that if can be posted. Name(s) of the contact person(s) responsible for corrective action: Mattie Keys, mattie.keys@connorsstate.edu Planned completion date for corrective action plan: Dec 31, 2023

View Audit 290458

Finding 369035 (2023-002)

Significant Deficiency 2023

Connors State College

OK

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

Federal Program Title: Student Financial Aid Cluster (SFA), 60-day status reporting ALN Number: 84.007, 84.033, 84.063, 84.268 Condition: Fifteen exceptions were observed during Enrollment Reporting testing. The fifteen exceptions were reported beyond the sixty-day allowable timeframe. Context: 1...

Federal Program Title: Student Financial Aid Cluster (SFA), 60-day status reporting ALN Number: 84.007, 84.033, 84.063, 84.268 Condition: Fifteen exceptions were observed during Enrollment Reporting testing. The fifteen exceptions were reported beyond the sixty-day allowable timeframe. Context: 15 of the 40 enrollment changes were reported to NSLDS greater than 60 days from the change Recommendation: CLA recommends implementing a formal review process that involves footing the report to verify clerical accuracy and detect errors during the preparation of the report. Explanation if disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: At the end of each semester a listing of all graduates will be given to the Financial Aid Office from the Registrar. Financial Aid will then go into NSLDS to manually update graduates status. This process will be done in conjunction with the submittion of graduates to the National Clearinghouse by the Registrar. Name(s) of the contact person(s) responsible for corrective action: Mattie Keys, mattie.keys@connorsstate.edu Planned completion date for corrective action plan: Dec 31, 2023

View Audit 290458

Finding 369002 (2023-003)

Significant Deficiency 2023

Catholic Community Services of the Mid-Willamette Valley, INC

OR

Eligibility Internal Control / Segregation of Duties § 200.303

Recommendation: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statues. Action: The Organization has scheduled regular meetings (twice per month) with the property manageme...

Recommendation: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statues. Action: The Organization has scheduled regular meetings (twice per month) with the property management company to monitor the activities of the provider to ensure we are in compliance with Federal Statues. In addition, twice per year, we will perform an internal audit of each tenant file to ensure compliance.

View Audit 290445

Finding 367433 (2023-003)

Significant Deficiency 2023

Rugby Public School District No. 5

ND

Internal Control / Segregation of Duties

Contact Person – Mike McNeff, Superintendent Correcting Plan – The District will ensure that all expenditures incurred will follow internal control policies. Completion Data – Ongoing

View Audit 290436

Finding 367427 (2023-004)

Significant Deficiency 2023

Cleveland County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-004 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Finding 2023-005 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings a...

Finding 2023-004 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Finding 2023-005 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medicaid group to be completed by 4/30/2024 if fully staffed. Lead staff along with Supervision will condcut refresher training regarding when and how to properly send a IV D referral. The county must also ensure that staff is aware of current guidance in Admin letter 13-23 which states that an applicant/beneficiary is not required to cooperate with Child Support during the CCU period however a parent/caretaker can request assistance with establishing child support at which time the worker would assist by keing the referral. While this is a repeat finding it is important to note the decrease in errors found to one error in 2023 compared to 3 found in 2022. The county feels that the specialization model with in the Family & Childrens team has contributed to this reduction and will continue to reduce as we go forward. Lead Staff along with Supervision will conduct refresher training on how to add evidence and update evidence to the Evidence Dashboard on a case. This area will continue to be a part of the second party checks conducted by lead staff and supervision to ensure accurate entry. Management along with the Econ Services Administrator will review the current second party/ QA Analysis policy and update any areas to ensure that supervisors and lead staff are sampling an ample amount of work in order to identify any error trends. The county is working toward specializing the Adult Medicaid by function within the Adult Program and will consist of one team that consist of a Intake Application team and a Redeterminationteam. The county currently has a targeted completion date of late spring 2024. While this is a repeat finding from 2022 it is important to note the significant decrease in the total number found in 2023 of one error compared to 8 errors found in 2022. Staff training to be completed by 3/31/2024 Lead Staff along with Supervision will conduct refresher training on how to add and remove household members in a case. This area will continue to be a part of the second party checks conducted by lead staff and supervision to ensure accurate entry. Management along with the Medicaid Services Administrator will review the current second party/ QA Analysis policy and update any areas to ensure that supervisors and lead staff are sampling an appropriate amount of work in order to identify any error trends. The county is in the process of specializing all Medicaid staff by function within the program adminisitered. Currently the Family & Childrens Medicaid department has been specialized into a Intake Application team and a Redetermination team. The Adult Medicaid team is working toward this same specialization model with a target completion date of late spring 2024. While this is a repeat finding from 2022 it is important to note the significant decrease in the total number found in 2023 of one error compared to 10 errors found in 2022. Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medicaid group to be completed by 4/30/2024 if fully staffed.

View Audit 290432

Finding 367381 (2023-006)

Significant Deficiency 2023

City of Belmont

NC

Reporting Significant Deficiency Internal Control / Segregation of Duties

Significant Deficiency Finding 2023-006: Name of Contact Person: Jared Pyles, Finance Director Corrective Action: The City mistakenly reported budgeted costs rather than cumulative costs as part of the compliance reporting for ARPA Funds. The City will correct on its next reporting and will inclu...

Significant Deficiency Finding 2023-006: Name of Contact Person: Jared Pyles, Finance Director Corrective Action: The City mistakenly reported budgeted costs rather than cumulative costs as part of the compliance reporting for ARPA Funds. The City will correct on its next reporting and will include an additional layer of review to prevent future reporting errors. Proposed Completion Date: Immediately.

View Audit 290376

Finding 367379 (2023-003)

Significant Deficiency 2023

The Inner Voice, Inc.

IL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Significant Deficiency

The procurement policy in accordance with uniform guidance was implemented on April 1, 2023. The policy will be reviewed and updated as needed on an annual basis.

View Audit 290359

Finding 367378 (2023-002)

Material Weakness 2023

The Inner Voice, Inc.

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Management will be reviewing policies and procedures in the month of May every year. Additionally, the Director of Finance has been hired and joined Inner Voice effective October 16, 2023. The additional member of the finance department will allow for stronger internal controls and segregation of du...

Management will be reviewing policies and procedures in the month of May every year. Additionally, the Director of Finance has been hired and joined Inner Voice effective October 16, 2023. The additional member of the finance department will allow for stronger internal controls and segregation of duties.

View Audit 290359

Finding 367377 (2023-001)

Material Weakness 2023

The Inner Voice, Inc.

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Inner Voice hired a Director of Finance with extensive experience in accounting and HR on October 16, 2023. The Director of Finance reports directly to the CFO.

View Audit 290359

Finding 367318 (2023-002)

Significant Deficiency 2023

Board of Education of Allegany County

MD

Cash Management Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action: The recognition of state revenue relative to the School Construction Fund projects has been an ongoing audit discussion topic. The Board acknowledges that they are responsible for the financial statements and now understand the applicat...

Views of Responsible Officials and Planned Corrective Action: The recognition of state revenue relative to the School Construction Fund projects has been an ongoing audit discussion topic. The Board acknowledges that they are responsible for the financial statements and now understand the application of state revenues and corresponding deferrals relative to school construction projects. The Board will remain cognizant of the application of governmental accounting principles for revenue recognition. The Board further acknowledges the expectation and need to stay abreast of changing governmental accounting standards such as GASB 84. This will be addressed by staff through ongoing staff development opportunities and continuing professional education outlets.

View Audit 290343

Finding 367260 (2023-001)

Significant Deficiency 2023

Board of Education of Allegany County

MD

Subrecipient Monitoring Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function.

View Audit 290343

Finding 367210 (2023-002)

Significant Deficiency 2023

Southern California Institute of Architecture

CA

Student Financial Aid Subrecipient Monitoring Cash Management

Finding number 2023-002 – Eligibility-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action will be implemented in January 2024. The...

Finding number 2023-002 – Eligibility-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action will be implemented in January 2024. The school's management agrees with the finding and has implemented procedure whereby the Financial Aid department will include the Student Identification and Expected Family Contribution (EFC) on the Work Study log to monitor awards against the student’s EFC.

View Audit 290324

Finding 367209 (2023-001)

Significant Deficiency 2023

Southern California Institute of Architecture

CA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Finding number 2023-001 – Special Tests and Provisions-Enrollment Reporting-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action wa...

Finding number 2023-001 – Special Tests and Provisions-Enrollment Reporting-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action was implemented in December 2023. The school's management agrees with the finding and has implemented procedure whereby changes in enrollment status reported to the National Student Clearinghouse will be sample reviewed by the Registrar within NSLDS five business days following the reporting date to ensure the accuracy of the information. As an additional layer, the Financial Aid Manager will also calendar a review reminder. Permanent address changes will be reported on a six-week cycle after the add/drop period each term. Address changes will also be sample reviewed to ensure accuracy within NSLDS.

View Audit 290324

Finding 367196 (2023-002)

Significant Deficiency 2023

Hamline University of Minnesota

MN

Student Financial Aid Reporting Significant Deficiency

Department of Education 2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are b...

Department of Education 2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Auditors identified five students where the change in enrollment status was not reported in a timely manner. It was noted that we identified the status changes while there was a cybersecurity breach within the file transfer system used by the National Student Clearinghouse (NSC), our third-party servicer. As a result, our reporting was delayed. We received notice of the incident from the NSC on June 16, 2023. Our next planned transmission was scheduled for June 28. We postponed our regular reporting schedule for one week while we reset our secure FTP password with NSC, initialized our account in their updated system, and while our ITS security officer evaluated the risk. We ended up submitting the file to the NSC on July 5. As a result of this incident, we remain vigilant for external factors that may impact our reporting schedule. We will address them as quickly as possible to avoid reporting delays. Names of the contact persons responsible for corrective action: Gwenn Sherburne, Registrar Planned completion date for corrective action plan: By first reporting date for 2023-2024 academic year in early September 2023.

View Audit 290314

Finding 367181 (2023-001)

Significant Deficiency 2023

City of Clarksville

TN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management’s Corrective Action Plan: Due to changes in departmental management and responsibilities submission was not timely. We have now implemented policies and procedures to ensure grant activity is reported in accordance with the grant requirements. This matter was resolved subsequent to June 3...

Management’s Corrective Action Plan: Due to changes in departmental management and responsibilities submission was not timely. We have now implemented policies and procedures to ensure grant activity is reported in accordance with the grant requirements. This matter was resolved subsequent to June 30, 2023.

View Audit 290301

Corrective Action Plans

Filters