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Finding 541876 (2024-019)
Significant Deficiency 2024
State of Louisiana
LA
Student Financial Aid Cash Management Matching / Level of Effort / Earmarking
Dear Mr. Waguespack, The University of Louisiana at Monroe acknowledges receipt of the audit finding related to Noncompliance and Inadequate Controls over Direct Loan Monthly Reconciliations. We appreciate the opportunity to respond and outline the corrective actions the university has taken or pla...
Dear Mr. Waguespack, The University of Louisiana at Monroe acknowledges receipt of the audit finding related to Noncompliance and Inadequate Controls over Direct Loan Monthly Reconciliations. We appreciate the opportunity to respond and outline the corrective actions the university has taken or plans to implement to address the issue. Corrective Action Plan: The Financial Aid Office will be reaching out to Common Origination and Disbursement (COD) for assistance in correcting this issue with the monthly account statement. The discrepancies were identified each month, however the reason for the discrepancy and how we corrected the error was not documented. We will adjust our policies and procedures to add these steps to the reconciliation process in addition to the secondary reconciliation of the account statement that will be completed. To address this issue, the university has implemented or is in the process of implementing the following corrective actions: 1. Action Taken or Planned: • Work with COD to correct issues with accessing monthly account statements. • Implement a process to add a secondary monthly reconciliation of account statements, in addition to the current method of reconciling each month using the annual report. This will ensure that no loan discrepancy is missed in the reconciliation. • Train the new Functional Analyst how to document discrepancies on the monthly report. • Add a designated column to the discrepancy list identifying the exact amount in question and the reason why it does not match COD. • Send response emails documenting reconciliation has been reviewed, issues have been cleared, and how each issue was cleared. 2. Implementation Timeline: April 1, 2025 3. Responsible Party: Various members of the Financial Aid team. Director Marla Herrington and Functional Analyst Lacie Campbell will be responsible for the implementation and execution of the corrective action. 4. Ongoing Monitoring and Compliance: When the Director sends the email confirming the corrections have been completed, the Director will copy the Associate Director of Customer Service, Erica Hopko, on the email alerting her to verify that all components have been addressed and that the discrepancy has been clearly explained. The university is committed to maintaining compliance with all applicable regulations and strengthening internal controls to ensure the integrity of our financial aid processes. Please do not hesitate to reach out if any further clarification is needed.
View Audit 350759
Finding 541872 (2024-015)
Significant Deficiency 2024
State of Louisiana
LA
Reporting Student Financial Aid Special Tests & Provisions
We have reviewed the audit findings from your letter dated January 24, 2025, and appreciate the time and effort of your staff in assisting us in improving our operations. Please find our response to the finding below. Finding: Inaccurate Reporting of Student Enrollment Status Management concurs wi...
We have reviewed the audit findings from your letter dated January 24, 2025, and appreciate the time and effort of your staff in assisting us in improving our operations. Please find our response to the finding below. Finding: Inaccurate Reporting of Student Enrollment Status Management concurs with the finding noted in the report. Corrective Actions: 1. The Registrar's Office created a new National Student Clearinghouse (NSC) reporting schedule to ensure compliance. Completion Date: August 30, 2024 2. The new NSC reporting schedule will be published on the Registrar's website for accountability and information purposes. Estimated Completion Date: February 15, 2025 3. Programming changes to PeopleSoft will be completed whenever new degree programs are created to ensure that students are reported correctly to the NSC. The Registrar's Office will update its policies and procedures, as well as NSC reporting instructions based on these changes. This will ensure that students are reported correctly to the NSC. Estimated Completion Date: April 1, 2025 4. The Office of Financial Aid granted access to National Student Loan Data System (NSLDS) enrollment corrections to the Registrar’s Office. Completion Date: January 27, 2025 5. The Registrar's Office will create new policy and procedures to manually correct NSLDS enrollment data for any enrollment transactions (retroactive drops or withdrawals) taking place after the final NSC submission for each term that has been sent. Estimated Completion Date: May 16, 2025 Responsible Personnel: University Registrar If you have any additional questions or concerns, please do not hesitate to contact me.
View Audit 350759
Finding 541871 (2024-014)
Significant Deficiency 2024
State of Louisiana
LA
Cash Management Reporting Student Financial Aid
We have reviewed the audit finding from your letter dated January 14, 2025, and appreciate the time and effort of your staff in assisting us in improving our operations. Please find our response to the finding below. Finding: Control Weakness over Direct Loans Monthly Reconciliations Management co...
We have reviewed the audit finding from your letter dated January 14, 2025, and appreciate the time and effort of your staff in assisting us in improving our operations. Please find our response to the finding below. Finding: Control Weakness over Direct Loans Monthly Reconciliations Management concurs in part with the finding noted in the report. Response: LSUHSC-NO is committed to continued fiscal responsibility in all facets of our University, including our participation in, and administration of, the Federal Direct Student Loans program. As evidence of our commitment, LSUHSC-NO has a three pronged reconciliation approach when administering these federal dollars: 1) the Office of Financial Aid (OFA) completes a monthly reconciliation between loan disbursements recorded in PeopleSoft and the federal Common Origination & Disbursement (COD) system, 2) with each drawdown request from the OFA, the Sponsored Project office compares the "Net Draws" in G6 to "Cash Receipts" reported in COD to ensure the drawdown of federal funds is appropriate, and 3) the Accounting Services office completes a monthly reconciliation whereby the activity in the federal systems (G6 and COD) are reconciled to the activity in our ledgers and sub-ledgers. The noted finding is in relation to the reconciliations performed by our Accounting Services office. Due to staffing transitions in LSUHSC-NO's Office of Financial Aid, there was a delay in the completion of the monthly reconciliations for the months of July 2023 - September 2023; therefore, these reconciliations were not finalized until November 2023. LSUHSC-NO believes that it has fully complied with the requisite federal regulations and has exercised appropriate controls over the administration of these federal dollars. The Federal regulations state that "schools must, on a monthly basis, reconcile institutional records with the Federal Direct Student Loan Funds received and disbursement records submitted ...” 34 CFR 685.300(b)(5). The regulations do not specify when monthly reconciliations must occur. Additionally, it is of note that the monthly reconciliations tied out exactly and contained no errors. Therefore LSUHSC-NO believes that its monthly reconciliations were in compliance with the regulations as written. However, we do recognize that timely reconciliations are an important control feature and our direct loan reconciliation procedures should be revised to ensure that the reconciliations are prepared and reviewed timely. Corrective Action: 1. Accounting Services will modify its procedures governing the reconciliation of federal direct loans to ensure that the reconciliations are prepared and reviewed within 45 days of month end. Responsible Personnel: Executive Director of Accounting Services Anticipated Completion Date: January 31, 2025 If you have any additional questions or concerns, please do not hesitate to contact me.
View Audit 350759
Finding 541866 (2024-016)
Significant Deficiency 2024
State of Louisiana
LA
Student Financial Aid Reporting Special Tests & Provisions
Dear Mr. Waguespack: Thank you for the opportunity to offer the University’s response to the referenced finding. FINDING: Control Weaknesses over and noncompliance with Enrollment Reporting RESPONSE: Southern University - Baton Rouge (SUBR) concurs with the above noted finding. Management concur...
Dear Mr. Waguespack: Thank you for the opportunity to offer the University’s response to the referenced finding. FINDING: Control Weaknesses over and noncompliance with Enrollment Reporting RESPONSE: Southern University - Baton Rouge (SUBR) concurs with the above noted finding. Management concurs with this finding. Southern University and A&M College, especially the Office of Financial Aid, and the Office of the Registrar, are committed to ensuring full compliance with federal regulations and improving their reporting processes. Management fixed the file structure with the assistance of an external consultant. Management has also begun a comprehensive review of the current enrollment reporting procedures to identify and address gaps in compliance with federal regulations. New internal controls are being established to verify the accuracy and timeliness of enrollment reporting, including additional data validation checks before submission to NSLDS. The University has engaged an external consultant to assist with assessment and are exploring system upgrades to streamline and automate the submission processes to prevent recurring issues associated with manual operations outside of Banner 9. We acknowledge the auditor's recommendations to strengthen our policies, procedures, and practices for modifying enrollment statuses and tracking these changes promptly. Training sessions will be provided to all enrollment staff, including registrar, to reinforce compliance requirements and reporting deadlines for Federal Pell Grant and Federal Direct Student Loan recipients. Managers will be assigned to monitor and audit enrollment data accuracy and submission timeliness continuously. Regular internal audits will be conducted to ensure ongoing compliance with periodic reports submitted to senior management for review. Management anticipate all corrective actions and implementation to be completed over the next several months, with quarterly progress updates provided to relevant stakeholders. Management is committed to taking the necessary steps to strengthen enrollment reporting procedures and ensure compliance with federal regulations to support students and maintain SUBR's reputation for regulatory compliance. The Vice Chancellor of Enrollment Management Anthony Jackson and Associate Vice Chancellor of Accountability and Accreditation Scott Wicker be responsible for implementing and monitoring corrective actions. If you have any questions or require additional information, please contact Mrs. Desiree Honore Thomas, Associate Vice President at 225-771-3571.
View Audit 350759
Finding 541859 (2024-007)
Significant Deficiency 2024
State of Louisiana
LA
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.308 § 200.309 § 200.344 § 200.403
Dear Mr. Waguespack, Please find below the University's management response to the audit finding titled “Noncompliance with Period of Performance Requirements." Management Response: The University concurs with the audit finding. Expense Posting Delay ($28,833): This salary charge reflects work pe...
Dear Mr. Waguespack, Please find below the University's management response to the audit finding titled “Noncompliance with Period of Performance Requirements." Management Response: The University concurs with the audit finding. Expense Posting Delay ($28,833): This salary charge reflects work performed within the approved award period. The delay occurred because the Personnel Action Form was received after the June payroll run, resulting in disbursements in July and August. Although the work was completed on time, the payroll posting did not align with the period of performance requirements. We are reviewing our processes to ensure all required documentation is received and processed promptly. Liquidation of Obligations ($34,957): The University failed to liquidate obligations totaling $34,957 within 120 days following the period of performance. This shortfall is due to staffing challenges in the Sponsored Programs Finance Administration and Compliance (SPFAC) Department. The University is actively exploring strategies to attract and retain qualified grant accountants to improve timely fund closeouts. Additional Mitigation Measures 1. Engaging External Consultants: o The University will engage an outside consultant to assess the university's research and administration structure, identifying opportunities to enhance processes and ensure compliance. o The University is retaining interim professional staffing to assist with invoicing and pre-audit review and to provide functional and technical expertise. 2. Deployment of an Electronic Research Administration System (eRA) o The University has begun identifying and implementing an electronic research administration system to transform grant management by offering a centralized platform that automates the entire lifecycle from proposal to closeout, minimizing manual errors while ensuring policy compliance and providing clear portfolio visibility through comprehensive reporting capabilities. The SPFAC Director will oversee the implementation of these corrective actions.
View Audit 350759 Questioned Costs: $1
Finding 541852 (2024-011)
Significant Deficiency 2024
State of Louisiana
LA
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
Dear Mr. Waguespack, Please find enclosed the Louisiana Workforce Commission's response to the above-mentioned finding. On behalf of Secretary Susana Schowen, we thank your staff for their guidance and technical assistance throughout this process. If you have any questions or need additional inform...
Dear Mr. Waguespack, Please find enclosed the Louisiana Workforce Commission's response to the above-mentioned finding. On behalf of Secretary Susana Schowen, we thank your staff for their guidance and technical assistance throughout this process. If you have any questions or need additional information, please do not hesitate to give me a call at (225) 342-3474 or email at swilliams@lwc.la.gov. Noncompliance and Inadequate Controls Related to Reporting Requirements for the Federal Funding Accountability and Transparency Act (FFATA) The Louisiana Workforce Commission concurs with the audit finding Noncompliance and Inadequate Controls Related to Reporting Requirements for the Federal Funding Accountability and Transparency Act (FFATA). We have taken proactive steps to ensure that internal controls have been implemented to address issues of non-compliance. The Office of Workforce Development has revised policy OWD 1-9.1, Federal Funding Accountability and Transparency Act to align with Uniform Guidance 2 CFR 200.303 and 170, Appendix A (l)(a) requiring non-federal entities receiving federal award to establish and maintain internal controls, and requiring the reporting of subaward information in the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which obligation was made. The policy includes guidance and requirements on reporting timelines, process and procedure, internal reviews by appropriate management staff, and maintenance and storage (electronic file) of evidence of the review and approval of report information and submission. This information will be made available upon request. All relevant OWD staff have been provided training on how the FSRS operates, how data is entered in the system, how reports are generated, and all associated timelines of submission. The OWD Grants Manager and Compliance and Monitoring Administrator have been trained on the required review and approval process prior to report submission, including accurate and timely submission of all subawards. The Grants Manager is responsible for entering data into the FSRS no later than the end of the month following the month of obligation. A draft report will be submitted to the Compliance and Monitoring Administrator for review and approval. Once approved, the final report will be submitted in the FSRS. This process may be repeated each month as required based upon the issuance of each subaward. This revised process has been fully implemented effective July 3, 2024. OWD leadership will be provided monthly updates to include initial subawards, corrections, and modifications to ensure compliance is met and maintained.
View Audit 350759
Finding 541810 (2024-001)
Material Weakness 2024
City of Huntington Park
CA
Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City will work with vendor to provide hard copies of all work done to assist in compliance. Planned Implementation Date: Implemented during Quarter 1 of Fiscal Year 2...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City will work with vendor to provide hard copies of all work done to assist in compliance. Planned Implementation Date: Implemented during Quarter 1 of Fiscal Year 2025 Responsible Person: Finance & Community Development Departments
View Audit 350727
Finding 541796 (2024-005)
Significant Deficiency 2024
Baylor College of Medicine
TX
Matching / Level of Effort / Earmarking Student Financial Aid Cash Management § 200.303
Finding 2024‐005 Student Financial Assistance Cluster ALN: 84.268 Finding: The College did not submit the required monthly reconciliation for the direct loan program Corrective Action Plan: To address the issue of not submitting the required monthly reconciliation for the Direct Loan Program, the...
Finding 2024‐005 Student Financial Assistance Cluster ALN: 84.268 Finding: The College did not submit the required monthly reconciliation for the direct loan program Corrective Action Plan: To address the issue of not submitting the required monthly reconciliation for the Direct Loan Program, the Financial Aid office has implemented a process to ensure Direct Loan reconciliation is completed monthly. An outlook calendar reminder entry will serve as a reminder to begin the reconciliation process on the 15th of each month. The Senior Financial Aid Counselor requests a YTD SAS report from COD, which contains loan data from the central processor, the report is delivered to our electronic mailbox within 24 hours. The Senior Financial Aid Counselor runs a second report from the SIS System to generate YTD loan disbursement information. The files are reformatted and compared by the Senior Financial Aid Counselor. Any discrepancies are reviewed and resolved in the appropriate system (COD or SIS), dependent on the discrepancy. The Senior Counselor notifies the Senior Manager of Financial Aid that the comparison and updates are complete. The Senior Manager of Financial Aid then reviews delta from the compared data and verifies that corrections are made in the correct system. The Senior Manager ensures that resolved amount is within the COD delta found on the summary page in COD and a screenshot is maintained in the reconciliation file. Senior Manager marks “Sr Manager Reviewed” column on the loan reconciliation spreadsheet with a date of review as evidence. The completed reconciliation is maintained in the Financial Aid Shared Directory. Person Responsible: Scott Moore, Senior Manager, Financial Aid, Baylor College of Medicine Expected Completion: April 2024
View Audit 350695
Finding 541794 (2024-004)
Material Weakness 2024
Baylor College of Medicine
TX
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding 2024-004 Reporting ALN: 21.027 Finding: The College did not submit monthly reports for the CSLFRF or TCMHCC grants by the 15th of each month. Corrective Action Plan: BCM agrees that these reports were not submitted by the 15th deadline. Going forward, BCM will require the department to at...
Finding 2024-004 Reporting ALN: 21.027 Finding: The College did not submit monthly reports for the CSLFRF or TCMHCC grants by the 15th of each month. Corrective Action Plan: BCM agrees that these reports were not submitted by the 15th deadline. Going forward, BCM will require the department to attest that the programmatic reports were submitted when the monthly financial reports are submitted on the TCMHCC grant. Person Responsible: Chryll Batiste, Director, Research Administration, Baylor College of Medicine Expected Completion: April 2025
View Audit 350695
Finding 541119 (2024-003)
Material Weakness 2024
Baylor College of Medicine
TX
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
2024-003 Indirect Costs ALN: Research and Development Cluster (R&D), 21.027 Finding: The College did not retain documentation and evidence of review of the indirect cost amounts being charged to the R&D and CSLFRF programs. Management performed a monthly control that included reviewing a sample of...
2024-003 Indirect Costs ALN: Research and Development Cluster (R&D), 21.027 Finding: The College did not retain documentation and evidence of review of the indirect cost amounts being charged to the R&D and CSLFRF programs. Management performed a monthly control that included reviewing a sample of indirect costs charged to grants on a sample basis. The College had a new ERP implementation that went into effect on January 1, 2024. Management did not perform the monthly control subsequent to the ERP implementation for the last 6 months of year. Corrective Action Plan: With the implementation of the new ERP system, BCM went from an on-premises solution to a software-as-a-service solution. Since we no longer have access to modify the code that calculates the F&A expense on awards, management concluded that previous random testing control was no longer necessary. Management also believes that there are numerous compensating reporting controls that would alert us if the F&A calculations were not accurate. Notably, management’s compensating controls and the testing the audit firm conducted identified no instances where the F&A calculations were inaccurate. However, to satisfy this audit finding we will be resuming the manual control procedure used with the legacy system. Person Responsible: Chryll Batiste, Director, Research Administration, Baylor College of Medicine Expected Completion: April 2025
View Audit 350695
Finding 541110 (2024-003)
Significant Deficiency 2024
Bethany Lutheran College, Inc.
MN
Student Financial Aid Equipment & Real Property Management Matching / Level of Effort / Earmarking
Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063 Recommendation: We recommend that the Corporation review each element of GLBA to ensure compliance with all necessary requirements. Explanation of disagreement with audit finding: There is no...
Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063 Recommendation: We recommend that the Corporation review each element of GLBA to ensure compliance with all necessary requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will update its Written Information Security Program to include a description of the use of a data inventory that includes how we identify and manage data, personnel, devices and facilities. Some of these items can be found in the other documents submitted but we will merge them into our WISP. Multi-factor authentication is in use for individuals accessing sensitive information but that also was not clearly identified in the WISP and will be added. To ensure GLBA compliance going forward, the College has contracted FRSecure to develop a risk assessment and roadmap which will do system scan for issues, an assessor will interview staff including IT, HR, Finance Leaders and others to learn more about the currentstate of overall security program. Compliance with GLBA will be part of their review. Finally,FRSecure will issue an assessment ‘Roadmap Plan’ for the department to review andpending results, implement as feasible.
View Audit 350688
Finding 541105 (2024-002)
Significant Deficiency 2024
Bethany Lutheran College, Inc.
MN
Student Financial Aid Reporting Significant Deficiency
Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063 Recommendation: We recommend the Corporation review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanat...
Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063 Recommendation: We recommend the Corporation review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While this is classified as a repeat finding as it involves enrollment reporting, it is a different type of issue than prior year, which involved withdrawal date reporting. The College will implement a process to ensure that the beginning term date matches the enrollment record. The College will make sure that the campus enrollment date will not be affected by change of major date going forward and will make sure that correct dates are coming across and being correctly populated from the Admissions Department. Name of the contact person responsible for corrective action: Jeff Younge, Director of Financial Aid Planned completion date for corrective action plan: Fiscal Year 2025
View Audit 350688
Finding 541104 (2024-001)
Significant Deficiency 2024
Fairfield University
CT
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Corrective Action The corrective action that will be taken is that Pell Grant disbursements will be reported timely to COD. The following will support this effort: 1. Address Systematic Issues 2. Enhance Staff Training 3. Implement Regular Monitoring and Auditing Persons Responsible for Corre...
Corrective Action The corrective action that will be taken is that Pell Grant disbursements will be reported timely to COD. The following will support this effort: 1. Address Systematic Issues 2. Enhance Staff Training 3. Implement Regular Monitoring and Auditing Persons Responsible for Corrective Action The corrective action plan will be completed by Corry Unis, Vice President for Enrollment Management and Diana Draper, Executive Director of Financial Aid. Completion Date Initial corrective action was taken by Diana Draper, Financial Aid Director, in March 2024 when the student disbursements were reports to COD. Additional corrective actions included systematic controls, additional training, and greater internal monitoring and auditing have been put in place.
View Audit 350686
Finding 541097 (2024-006)
Material Weakness 2024
Manchester Community Schools
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
FINDING 2024-006 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description ...
FINDING 2024-006 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The comptroller will reach out to the IDOE regarding the dates required for submission. The comptroller, with the curriculum director, will populate the spreadsheet. The comptroller will get a signature from the assistant superintendent or superintendent before submittal. Anticipated Completion Date: March 31, 2025
View Audit 350682
Finding 541095 (2024-005)
Material Weakness 2024
Manchester Community Schools
IN
Matching / Level of Effort / Earmarking § 200.208 § 200.303
FINDING 2024-005 Finding Subject: COVID-19 Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description...
FINDING 2024-005 Finding Subject: COVID-19 Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The curriculum director and comptroller will make sure funds are entered correctly into the accounting software to ensure accurate tracking of expenditures. The comptroller will complete the financial report based on IDOE’s instructions. The curriculum director will review it for accuracy and initial. The assistant superintendent will review it for accuracy and initial. The comptroller will submit the jot form. Anticipated Completion Date: March 31, 2025
View Audit 350682
Finding 541087 (2024-004)
Material Weakness 2024
Manchester Community Schools
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
FINDING 2024-004 Finding Subject: Special Education Cluster – Level of Effort Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description of Cor...
FINDING 2024-004 Finding Subject: Special Education Cluster – Level of Effort Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The human resource specialist has been trained regarding the importance of assigning the correct account codes to new employees. The comptroller and then the assistant superintendent or superintendent will review new employee payroll account assignments and sign off on their employment paperwork to ensure employees are coded correctly in our system. Anticipated Completion Date: March 31, 2025
View Audit 350682
Finding 541079 (2024-003)
Material Weakness 2024
Manchester Community Schools
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403
FINDING 2024-003 Finding Subject: Special Education Cluster - Earmarking Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description of Correcti...
FINDING 2024-003 Finding Subject: Special Education Cluster - Earmarking Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: 1. A proportionate Share Working Spreadsheet was developed and is distributed annually to service providers working with non-pub students. 2. Service providers document the following information for each corporation: Student name, Date of service, Time of Service, Number of hours, Type of Service, and any other required information. 3. Documentation is reviewed monthly. 4. Reimbursement for non-pub services is requested when reimbursement amounts reach $1,000.00 or annually, whichever comes first. Anticipated Completion Date: March 1, 2024
View Audit 350682
Finding 541078 (2024-004)
Material Weakness 2024
Ninnekah School District I-51
OK
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking
The District has undergone training regarding the Davis-Bacon Act and will now adhere to its requirements when federal funds are utilized for construction projects. This includes compliance with contracts, specifically incorporating prevailing wage clauses and ensuring that federal wage rates and fr...
The District has undergone training regarding the Davis-Bacon Act and will now adhere to its requirements when federal funds are utilized for construction projects. This includes compliance with contracts, specifically incorporating prevailing wage clauses and ensuring that federal wage rates and fringe benefits are met through a diligent monitoring process. This process involves the collection and review of weekly certified payroll reports from contractors or subcontractors. The District will also ensure that all information pertaining to the Davis-Bacon Act is displayed at the job site to maintain compliance. Furthermore, all accounting and management personnel will participate in annual training to remain informed about the Davis-Bacon Act's requirements. All actions are scheduled to be completed by June 30, 2025.
View Audit 350679
Finding 541071 (2024-001)
Significant Deficiency 2024
Mental Health Association of Maryland, Inc.
MD
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Reporting § 200.430
Views of Responsible Officials: We acknowledge the audit finding regarding the documentation of personnel time. To address this issue, we have implemented the following corrective actions and will continue to enhance our process: 1. Enhanced Training: We are providing comprehensive training to all r...
Views of Responsible Officials: We acknowledge the audit finding regarding the documentation of personnel time. To address this issue, we have implemented the following corrective actions and will continue to enhance our process: 1. Enhanced Training: We are providing comprehensive training to all relevant staff on the importance of accurate timesheet entry/review and the proper procedures for documenting and allocating personnel expenses. 2. Improved Internal Controls: We have strengthened our internal control procedures to ensure that timesheets are completed accurately, reviewed thoroughly, and retained properly. Allocations are additionally entered into the payroll system for further accuracy. These are reviewed and approved then entered into the accounting system. This is then reconciled to the payroll system for further accuracy. 3. Regular Audits: We are conducting regular internal audits of timesheet and payroll records to ensure ongoing compliance with documentation standards and to identify any areas needing improvement. 4. Accessible Records: We have established a system for the retention of allocation documentation in a readily accessible format to facilitate future audits and ensure transparency. 5. Addressing Turnover: We recognize that high turnover rates within the finance and program departments have contributed to these issues. To mitigate this, we will continue to focus on improving staff retention through enhanced support, training, and development opportunities, ensuring continuity and consistency in our documentation processes.
View Audit 350674
Finding 541049 (2024-005)
Material Weakness 2024
North Newton School Corporation
IN
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 200.303 § 200.308 § 200.403
FINDING 2024-005 (Auditor Assigned Reference Number) Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials...
FINDING 2024-005 (Auditor Assigned Reference Number) Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will ensure the Special Education Co-op will have controls in place to make sure payments are made within the period of performance. Anticipated Completion Date: September 30, 2025
View Audit 350647
Finding 541040 (2024-003)
Material Weakness 2024
North Newton School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
FINDING 2024-003 Finding Subject: Child Nutrition Cluster- Eligibility Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective...
FINDING 2024-003 Finding Subject: Child Nutrition Cluster- Eligibility Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The business official or superintendent will review and sign off and date the eligibility reports. Anticipated Completion Date: September 30, 2025
View Audit 350647
Finding 541032 (2024-001)
Material Weakness 2024
Prince George's County, MD
MD
Matching / Level of Effort / Earmarking Material Weakness Reporting § 200.303
Action taken in response to finding: • The Department has revised its internal policy and procedures to include timelines and a tracking mechanism to ensure the timely submission of fiscal reports and documents. Name(s) of the contact person(s) responsible for corrective action: • Anthony Walker, As...
Action taken in response to finding: • The Department has revised its internal policy and procedures to include timelines and a tracking mechanism to ensure the timely submission of fiscal reports and documents. Name(s) of the contact person(s) responsible for corrective action: • Anthony Walker, Associate Director of the Management Services Division • Anissa Curtis, Budget Analyst III for Aging and Disabilities Services Division Planned completion date for corrective action plan: • Items previously cited for submission have been updated and at this time the Department is in compliance with all fiscal reports. • Revisions to the internal Policy and Procedures have been corrected and disseminated to appropriate staff.
View Audit 350638
Finding 541025 (2024-003)
Significant Deficiency 2024
Elkhart and St. Joseph Counties Head Start Consortium
IN
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303
We will ensure all required federal reports have a documented, formal review of the reports before they are submitted to ensure the information submitted is accurate
We will ensure all required federal reports have a documented, formal review of the reports before they are submitted to ensure the information submitted is accurate
View Audit 350620
Finding 540999 (2024-001)
Significant Deficiency 2024
Thomas Jefferson University
PA
Student Financial Aid Special Tests & Provisions Reporting
2024-001: Special Tests and Provisions – Student Financial Assistance Cluster Management’s view and corrective action plan Management concurs with the audit findings related to the disbursement of loan funds, verification of financial aid applications and return of Title IV funds. These findings are...
2024-001: Special Tests and Provisions – Student Financial Assistance Cluster Management’s view and corrective action plan Management concurs with the audit findings related to the disbursement of loan funds, verification of financial aid applications and return of Title IV funds. These findings are directly attributed to the challenge of maintaining staffing levels. The Student Financial Aid Office became fully staffed in March 2025. Management will implement enhanced controls and training are required within the Student Financial Aid office. Additionally, management concurs with the following audit findings pertaining to noncompliance with enrollment reporting requirements for 20 of the 25 sampled. Management will implement enhanced controls and additional dedicated resources are required within the Registrar’s Office in order to monitor and assure compliance with regulatory requirements. Additionally, efforts will be employed to monitor and confirm the timely and accurate submission of information from the National Student Clearinghouse to the NSLDS. Furthermore, the procedural and training enhancements of the Financial Aid and Registrar’s Offices, as well as their resource plans, will be reviewed and approved by the Office of Internal Audit. Implementation date: September 2025 Raelynn Cooter, PhD Vice Provost for Academic Infrastructure and Effectiveness.
View Audit 350613
New York Law School
NY
Student Financial Aid Matching / Level of Effort / Earmarking Eligibility
We concur with this finding. Last year the school implemented a significant upgrade to its student information system, Banner. The transition to Banner SaaS was difficult and resulted in significant breakdowns in operations that are slowly recovering, and efforts are underway to implement modificati...
We concur with this finding. Last year the school implemented a significant upgrade to its student information system, Banner. The transition to Banner SaaS was difficult and resulted in significant breakdowns in operations that are slowly recovering, and efforts are underway to implement modifications to ensure smooth operations. This, along with omissions on our part resulted in noncompliance with the reporting requirements. We will going forward, institute timely submissions to meet the requirements, while we continue to work with our vendors in fixing the software issues that produce the required reports.
View Audit 350606
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