Corrective Action Plans

Finding 530001 (2024-033)

None 2024

State of Nebraska

NE

Matching / Level of Effort / Earmarking Reporting § 200.102 § 200.207 § 200.302

Program: AL 84.126 – Rehabilitation Services Vocational Rehabilitation Grants to States – Reporting Corrective Action Plan: Instructions for completing the RSA-17 report have been updated to ensure unliquidated obligations for indirect costs are correctly reported, and the correct payroll periods...

Program: AL 84.126 – Rehabilitation Services Vocational Rehabilitation Grants to States – Reporting Corrective Action Plan: Instructions for completing the RSA-17 report have been updated to ensure unliquidated obligations for indirect costs are correctly reported, and the correct payroll periods are included with the appropriate supporting documentation. Unliquidated obligations will not include contract amounts unless the contracts have been completed. As noted above, administrative costs will be reported using the sub ledgers/subsidiaries already set up in E1. Contact: Cathy Callaway Anticipated Completion Date: Done

View Audit 348113

Finding 529993 (2024-039)

None 2024

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.405 § 200.430

Program: AL 93.778 - Medical Assistance Program; AL 93.959 - Block Grants for Prevention and Treatment of Substance Abuse; AL 93.767 - Children’s Health Insurance Program; AL 93.575 – Child Care and Development Block Grant; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutri...

Program: AL 93.778 - Medical Assistance Program; AL 93.959 - Block Grants for Prevention and Treatment of Substance Abuse; AL 93.767 - Children’s Health Insurance Program; AL 93.575 – Child Care and Development Block Grant; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program – Allowable Costs/Cost Principles Corrective Action Plan: The entire payroll process is being reviewed and changes will be made. Contact: Heather Arnold Anticipated Completion Date: 12/30/2025

View Audit 348113 Questioned Costs: $1

Finding 529992 (2024-038)

Significant Deficiency 2024

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.403 § 200.405 § 200.430

Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Services; AL 93.566 – Refugee and Entrant Assistance; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – A...

Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Services; AL 93.566 – Refugee and Entrant Assistance; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – Adoption Assistance; AL 93.667 – Social Services Block Grant; AL 93.767 – Children’s Health Insurance Program; AL 93.778 – Medical Assistance Program; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program – Allowable Costs/Cost Principles Corrective Action Plan: Time and Effort: Agency has submitted retroactive PACAP amendment (complete). For the IST Fiscal Projects Admin cost center, a time study will no longer be utilized, and the hours will be treated as General IST Administration without direct grant allocations. RMTS Allocations: Agency has clarified with staff what the “Non-DHHS Activities” selection pertains to (complete). Labor Hours Statistics: This was the first audit cycle of the new Cost Allocation system. DHHS will create a checklist of items for the new system that will be reviewed prior to completion of the quarterly cost allocation compilation. This checklist will address specific issues presented during this audit cycle. Recipient Counts: This was the first audit cycle of the new Cost Allocation system. DHHS will create a checklist of items for the new system that will be reviewed prior to completion of the quarterly cost allocation compilation. This checklist will address specific issues presented during this audit cycle. Contact: Patrick Werner Anticipated Completion Date: 6/30/2025

View Audit 348113 Questioned Costs: $1

Finding 529991 (2024-037)

Significant Deficiency 2024

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.403 § 200.405 § 200.511

Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.566 – Refugee and Entrant Assistance; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – Adoption Assistance; AL 93.667 – Soci...

Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.566 – Refugee and Entrant Assistance; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – Adoption Assistance; AL 93.667 – Social Services Block Grant; AL 93.778 – Medical Assistance Program; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program – Allowable Costs/Cost Principles Corrective Action Plan: This was the first audit cycle of the new Cost Allocation system. DHHS will create a checklist of items for the new system that will be reviewed prior to completion of the quarterly cost allocation compilation. This checklist will address specific issues presented during this audit cycle. Contact: Patrick Werner Anticipated Completion Date: 6/30/2025

View Audit 348113 Questioned Costs: $1

Finding 529973 (2024-001)

Material Weakness 2024

Perry Local School District

OH

Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking

Due to the recent audit performed on the 23/24 school year a corrective action plan is needed to ensure internal controls are in place for applications entered in Payschools. This will ensure that all applications are properly marked as paid, free or reduced in the Payschools system. As the food ser...

Due to the recent audit performed on the 23/24 school year a corrective action plan is needed to ensure internal controls are in place for applications entered in Payschools. This will ensure that all applications are properly marked as paid, free or reduced in the Payschools system. As the food service supervisor, I will verify that Payschools has the correct income guidelines provided by ODE for the current school year in the system. Furthermore, I will randomly pull 10% of portal applications that are entered through Payschools Central to ensure the correct determination was processed according to the income guidelines. Documentation will be kept on file of the applications that are reviewed. This plan will meet the necessary requirement to ensure that Payschools determined the proper eligibility status based on the information provided on the applications. Anticipated completion date: 6/30/2025

View Audit 348063

Finding 529972 (2024-001)

None 2024

Saint Francis University

PA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Condition The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 2 withdrawn students in our sample of 25 students. Upon further review of all students who withdrew, a total of 16 of 72 students who withdrew were not reported to the NSLDS. The sample was n...

Condition The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 2 withdrawn students in our sample of 25 students. Upon further review of all students who withdrew, a total of 16 of 72 students who withdrew were not reported to the NSLDS. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The University implemented a new Student Information System (SIS) [Jenzabar One] and Financial Aid System [Jenzabar Financial Aid] in 2024. The system processes require a student social security number in both systems. This condition will safeguard enrollment records sent to the National Student Clearinghouse (NSC) will be complete and communicated to the National Student Loan Data System (NSLDS) correctly. These systems were in place starting the 2024-25 academic year. Name(s) of Contact Person(s) Responsible for Corrective Action: Tom Kendziora, Director of Financial Aid Completion Date: March 5, 2024

View Audit 348058

Finding 529969 (2024-001)

Material Weakness 2024

Indian Creek Local School District

OH

Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking

The District beginning in FY 2025 became part of the Community Eligibility Program allowing for all students to receive free lunch and breakfast. As such, the District is not using Pay Schools to determine eligibility.

View Audit 348053

Finding 529968 (2024-005)

Significant Deficiency 2024

Washington College

MD

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

Student Financial Aid Cluster Late Return of Credit Balance Assistance Listing No. 84.268 Recommendation: We recommend the College review and revise its policies for identifying and paying credit balances to ensure that it is paid to the student or parent as soon as possible, but no more than 14 d...

Student Financial Aid Cluster Late Return of Credit Balance Assistance Listing No. 84.268 Recommendation: We recommend the College review and revise its policies for identifying and paying credit balances to ensure that it is paid to the student or parent as soon as possible, but no more than 14 days after the occurrence. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Parent Plus loan recipients that meet the criteria for the refund will be identified by Financial Aid, Accounts Receivable will process vouchers the first week of classes and Accounts Payable will process the refunds that are identified to be sent the first week of classes and within 14 days of disbursement of the IV loans. Name(s) of the contact person(s) responsible for corrective action: Jennifer Hutton Planned completion date for corrective action plan: February 2025

View Audit 348052

Finding 529965 (2024-004)

Significant Deficiency 2024

Washington College

MD

Questioned Costs Student Financial Aid Eligibility § 200.303

Student Financial Aid Cluster Verification Assistance Listing No. 84.063, 84.268, 84.033 Recommendation: The College should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student files. Explanation of dis...

Student Financial Aid Cluster Verification Assistance Listing No. 84.063, 84.268, 84.033 Recommendation: The College should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A procedure was implemented for a staff member to review completed verifications prior to disbursement of Title IV aid. WASHINGTON COLLEGE CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 (56) Name(s) of the contact person(s) responsible for corrective action: Jennifer Gallagher Planned completion date for corrective action plan: February 2025 U.S.

View Audit 348052 Questioned Costs: $1

Finding 529964 (2024-003)

Significant Deficiency 2024

Washington College

MD

Student Financial Aid Reporting Significant Deficiency § 200.303

Student Financial Aid Cluster Common Origination and Disbursement (COD) Reporting Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and tim...

Student Financial Aid Cluster Common Origination and Disbursement (COD) Reporting Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Created procedures that will identify when an award does not fully disburse and to ensure that the correct amount disbursed is what we report to COD. Name(s) of the contact person(s) responsible for corrective action: Jennifer Gallagher Planned completion date for corrective action plan: February 2025

View Audit 348052

Finding 529960 (2024-002)

Significant Deficiency 2024

Washington College

MD

Student Financial Aid Subrecipient Monitoring Significant Deficiency § 200.303

Student Financial Aid Cluster Gramm-Leach-Bliley Act Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with ...

Student Financial Aid Cluster Gramm-Leach-Bliley Act Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has since implemented corrective measures, including updating its written information security program to align with GLBA requirements, enhancing documentation, publishing written policy within the college policy portal and strengthening oversight. Name(s) of the contact person(s) responsible for corrective action: Irv Bruckstein Planned completion date for corrective action plan: February 2025

View Audit 348052

Finding 529958 (2024-001)

Significant Deficiency 2024

Washington College

MD

Student Financial Aid Eligibility Reporting § 200.303

Student Financial Aid Cluster National Student Loan Data System (NSLDS) Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students statuses are accurately and timely reported to NSLDS as required by regulations....

Student Financial Aid Cluster National Student Loan Data System (NSLDS) Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College 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: With the hiring of a permanent registrar, there has been adequate training on enrollment submissions and establishment of timely updates to the Clearinghouse in accordance with the institution's reporting schedule and as updates occur. Also, the Registrar's Office and the Office of Financial Aid are working more closely to ensure timely and accurate updates for enrollment and withdrawal dates. Name(s) of the contact person(s) responsible for corrective action: Kelly Rowett-James Planned completion date for corrective action plan: February 2025

View Audit 348052

Finding 529949 (2024-001)

Significant Deficiency 2024

La Roche University

PA

Questioned Costs Student Financial Aid HUD Housing Programs

Enhance Student Withdrawal Notification System • La Roche University has an automatic notification system in place that notifies necessary parties of when a student withdrawals or takes a leave of absence (LOA). The notification of withdrawals and LOA is currently directed to the general financial ...

Enhance Student Withdrawal Notification System • La Roche University has an automatic notification system in place that notifies necessary parties of when a student withdrawals or takes a leave of absence (LOA). The notification of withdrawals and LOA is currently directed to the general financial aid email. We will add the Financial Aid Counselor to the notification system to receive the notifications directly in addition to the general financial aid email. Conduct a Comprehensive Review of Past R2T4 Transactions • Conduct a Comprehensive Review of Past R2T4 Transactions over the current academic year to ensure correctly processed R2T4 calculations and accuracy of returns. Assign a designated compliance officer and backup within the Financial Aid Office to oversee R2T4 calculations. • Office of Financial Aid will designate one person to complete all R2T4 calculations for process continuity. • Designate a financial aid staff backup to perform in absence of designated staff member Conduct mandatory training for all financial aid, student accounts, and registrar staff on Title IV compliance requirements. Revise internal Financial Aid Policies and Procedures

View Audit 348023 Questioned Costs: $1

Finding 529939 (2024-003)

Material Weakness 2024

Westview School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D21001...

Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. Context: For 1 of 2 sample items tested, we noted the School Corporation expended approximately $212,000 on science room improvements, which was funded with ESSER II (84.425D) grant awards. The School Corporation did not properly include Davis-Bacon wage rate requirements in the vendor contract. Additionally, the School Corporation did not obtain the weekly payroll reports certifications from the construction vendor to monitor compliance with Davis-Bacon wage rate requirements. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The lack of controls and noncompliance was isolated to fiscal year 2023. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan. Responsible party and timeline for completion: Kendra Sandquist, Director of Finance has assessed all ESSER grant award expenditures, notably the capital projects and equipment purchases. In an effort to rectify the Davis-Bacon wage rate requirements, D&S Builders, contractor for science room improvements, was contacted. While their contract did not specify Davis-Bacon wage rate requirements, D&S Builders was aware that the project was Federally-funded and therefore Davis-Bacon requirements were adhered to including payment to laborers meeting or exceeding LaGrange County prevailing wage determinations. Certified payroll reports should have been obtained and reviewed for compliance for the duration of the project from May 2022 through August 2022. Future Federally-funded projects will specify Davis-Bacon wage rate requirement clauses within the contracts and internal controls will be followed to ensure compliance including, but not limited to, obtaining weekly certified payroll reports and comparing to the prevailing wages. This Corrective Action was completed on December 4, 2024

View Audit 348004

Finding 529919 (2024-006)

Significant Deficiency 2024

Municipality of Naranjito

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-006 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : The Municipality appointed a person to work on all the required reports and instructed them on the deadlines that apply. We are in compliance with the earmarking requirements, once reports are submitted, evidence will be provided. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director

View Audit 347991

Finding 529918 (2024-005)

Significant Deficiency 2024

Municipality of Naranjito

PR

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.302 § 200.328 § 200.329

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-005 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : We understand that only two (2) reports did not agree with the accounting records. We have consultants that are responsible for the preparation of these reports. Instructions were given to the consultants in order to correct the reports that do not agree with the accounting records. There was a misunderstanding with the reports, in which the past-through entity instructed that purchase orders and expenditures incurred should be reported. As subsequently clarified, only the expenditures incurred should be reported. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director

View Audit 347991

Finding 529905 (2024-004)

Significant Deficiency 2024

Northeastern Technical College

SC

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

2024-004. Enrollment Reporting Name of Contact Person Responsible for the Corrective Action Plan: Anne Jones, Registrar Corrective Action Plan: The College acknowledges the obligation of reporting and correcting student enrollment statuses with the National Student Clearinghouse (NSC) and the N...

2024-004. Enrollment Reporting Name of Contact Person Responsible for the Corrective Action Plan: Anne Jones, Registrar Corrective Action Plan: The College acknowledges the obligation of reporting and correcting student enrollment statuses with the National Student Clearinghouse (NSC) and the National Student Loan Data System (NSLDS). The College has established a procedure to ensure that all student enrollment status changes are reviewed and submitted in accordance with the applicable compliance requirements. The Registrar’s Office will upload an enrollment report to the National Student Clearinghouse approximately one week after the start of each term once no shows have been removed from class rosters for said term. An enrollment report will be uploaded to the National Student Clearinghouse within a minimum of 45 days of each submission to remain in compliance. To remain in compliance with the 60-day requirement set by the NSLDS, the Registrar’s Office will review and correct all student enrollment status changes with the National Student Clearinghouse and the National Student Loan Data System within approximately ten (10) business days after each submission has been collected and reviewed by the National Student Clearinghouse. Anticipated Completion Date: By June 30, 2025

View Audit 347939

Finding 529885 (2024-002)

Material Weakness 2024

Town of Nantucket, Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430

Condition: Time and effort certifications were not maintained for grant employees. Corrective Action Planned: We will utilize the template provided by the auditors to ensure time and effort certifications are maintained going forward. Anticipated Completion Date: July 1, 2025 Contact: Martin ...

Condition: Time and effort certifications were not maintained for grant employees. Corrective Action Planned: We will utilize the template provided by the auditors to ensure time and effort certifications are maintained going forward. Anticipated Completion Date: July 1, 2025 Contact: Martin Anguelov, Chief Financial Officer for Nantucket Public Schools and Deb Gately, Director of Special Education for Nantucket Public Schools

View Audit 347918 Questioned Costs: $1

Finding 529873 (2024-003)

Significant Deficiency 2024

The Registry, Inc.

WI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

Action Taken: To better document the time and effort for salaried employees the following will take place to demonstrate and document the specific activities and any adjustment to the allocated amounts of the positions. On a quarterly basis the Director of Finance will work with the members of leade...

Action Taken: To better document the time and effort for salaried employees the following will take place to demonstrate and document the specific activities and any adjustment to the allocated amounts of the positions. On a quarterly basis the Director of Finance will work with the members of leadership that have positions allocated across various programs to identify the ongoing percentage of time spent on each of the different programs they support. The current percentage of their duties will be discussed with the employee and adjustments will be made to their percentage allocated in the payroll system based on the changes in duties and time spent on each of the programs. If no change is necessary, it will be noted in the minutes of the meeting. Additionally, during the contract renewal period or any contract amendment period the duties of all personnel who would be associated with that contract and program will be evaluated and the percentage of time to be spent on that contract will be document and updated in the payroll system if changes are warranted. Lastly, monthly if a salaried employee works on a different program or contract than their payroll allocation it will be adjusted on the monthly payroll expenditures spreadsheet and any reduction of duties or additions of duties will be reflected and this information will be retained by the Director of Finance for documentation. The basis for how each position percentage is determined for each contract will be documented during the contract or amendment process. (i.e. Director of HR percentage is determined based on the number of staff they support, the amount of turnover anticipated in the contract and the effort to work with the contract’s unique requirements of the personnel and how much the HR department is involved with these requirements.)

View Audit 347902

Finding 529846 (2024-001)

Material Weakness 2024

Mangum Independent School District #1

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Mangum Public Schools has no plans to use any federal funds for construction projects in the future. The contracts and expenditures were all in place before I became Superintendent. I am fully aware of all that is required of the Davis-Bacon Act now and although we have no construction plans using...

Mangum Public Schools has no plans to use any federal funds for construction projects in the future. The contracts and expenditures were all in place before I became Superintendent. I am fully aware of all that is required of the Davis-Bacon Act now and although we have no construction plans using federal funds, if something were to change, we know the requirements and would ensure that we would remain compliant.

View Audit 347883

Finding 529842 (2024-001)

Material Weakness 2024

Richmont Graduate University

TN

Student Financial Aid Reporting Special Tests & Provisions

The VP of Admin has secured access to the reporting capability in the NSLDS to generate enrollment reports on a timely basis. The univeristy has already provided timely updates of enrollment status to NSLDS every 30-60 days. Additionally, once enrollment status are updated, the Director of Financial...

The VP of Admin has secured access to the reporting capability in the NSLDS to generate enrollment reports on a timely basis. The univeristy has already provided timely updates of enrollment status to NSLDS every 30-60 days. Additionally, once enrollment status are updated, the Director of Financial Aid will receive the updated enrollment report and will certify that the statuses have been accurately reflected. These reports will be securely maintained by the office of administration.

View Audit 347870

Finding 529817 (2024-001)

None 2024

Universidad Adventista De Las Antillas, Inc.

PR

Student Financial Aid Matching / Level of Effort / Earmarking

A series of seminars will be scheduled in coordination with the National Clearinghouse and the employees of the Registration Office, Economic Assistance and the Technology Office (ITS). A date monitoring process will be established so that Degree Audit report certifications are submitted at the corr...

A series of seminars will be scheduled in coordination with the National Clearinghouse and the employees of the Registration Office, Economic Assistance and the Technology Office (ITS). A date monitoring process will be established so that Degree Audit report certifications are submitted at the correct time.A process will be established to validate that the information entries in the NSLDS have been made correctly and correspond to the date of the report sent by the university.The Director of the Registry Office will be in charge of ensuring that these reports are completed in all their parts and on time, seeking to eliminate all possible errors and thus eliminate the possibility of findings in the future.

View Audit 347817

Finding 529812 (2024-001)

Significant Deficiency 2024

Truett McConnell University

GA

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Finding 2024-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 43 students selected for enrollment reporting testing, 8 student withdrawals within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the Un...

Finding 2024-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 43 students selected for enrollment reporting testing, 8 student withdrawals within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the University review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance with Federal Requirements. Persons Responsible for Corrective Action: Kamille Gauntt, Associate Vice President for Academic Operations Registrar; Karli Greenfield, Associate Vice President for Student Financial Services Planned Corrective Action: Truett McConnel University has consulted with Jenszabar, the University's student information system to identify the root cause of untimely updates of student status codes and has corrected the issue to lead to future timely reporting of student enrollment reporting data. Anticipated Completion Date: December 31, 2024

View Audit 347797

Finding 529791 (2024-006)

Significant Deficiency 2024

Hinds County School District

MS

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.303 § 200.334

Corrective Action: Child Nutrition will provide proof of documentation on all vendors illustration that they are not suspended or debarred. Also, invoices will be a part of the procurement packet. lt will be uploaded to the financial software system for primary filing and filed physically as a secon...

Corrective Action: Child Nutrition will provide proof of documentation on all vendors illustration that they are not suspended or debarred. Also, invoices will be a part of the procurement packet. lt will be uploaded to the financial software system for primary filing and filed physically as a secondary method. Avery Johnson, Business Manager Robert Sanders, Superintendent Linda Little, Child Nutrition Director Corrective Action Start Date: February 18, 2025

View Audit 347778

Finding 529779 (2024-004)

Material Weakness 2024

Hinds County School District

MS

Questioned Costs Eligibility Material Weakness § 200.302 § 200.303

Corrective Action: Before any expenditure is obligated, all revisions/amendments will be approved in MCAPS mst. The business Manager, Federal Programs Director, and Superintendentwill ensure MDE's approval is tangible before any obligations. We will implement a tool that allows this process to be me...

Corrective Action: Before any expenditure is obligated, all revisions/amendments will be approved in MCAPS mst. The business Manager, Federal Programs Director, and Superintendentwill ensure MDE's approval is tangible before any obligations. We will implement a tool that allows this process to be measured daily. Responsible Parties: Avery Johnson, Business Manager Robert Sanders, Superintendent Corrective Action Start Date: February 14, 2025

View Audit 347778 Questioned Costs: $1

Corrective Action Plans

Filters