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FINDING 2025-007 Finding Subject: Special Education Cluster (IDEA) – Earmarking and Level of Effort Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Matchin...
FINDING 2025-007 Finding Subject: Special Education Cluster (IDEA) – Earmarking and Level of Effort Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Matching, Level of Effort, Earmarking and the Reporting compliance requirement. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. A grant consultant has been contracted to assist in managing grants. Anticipated Completion Date: June 30, 2026
Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend that the University verifies the enrollment intensity for each student receiving the Federal Pell Grant prior to finalizing their award package. Explanation of disagreement with audit finding: There is no disa...
Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend that the University verifies the enrollment intensity for each student receiving the Federal Pell Grant prior to finalizing their award package. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University is working with a PowerFAIDS consultant to ensure that the correct number of credits populates based on the courses inputted. The issue has also been added to their procedures to check the Class Load and Credits field whenever packaging or revising a student’s aid. Name(s) of the contact person(s) responsible for corrective action: Michael Moos, Vice President of Finance Planned completion date for corrective action plan: June 30, 2026
FINDING 2025-002 (Auditor Assigned Reference Number) Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Stefanie Grandstaff, Director of Business Services Contact Phone Number and Email Address: stefanie.grandstaff@epulaski.k12.in.us Views of Res...
FINDING 2025-002 (Auditor Assigned Reference Number) Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Stefanie Grandstaff, Director of Business Services Contact Phone Number and Email Address: stefanie.grandstaff@epulaski.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: N/A Description of Corrective Action Plan: The Food Service Director will continue uploading the state-provided file into Skyward and verifying the accuracy of the imported information. After this review, the Food Service Director will notify the Director of Business Services via email to independently confirm that the data from the state file was uploaded and processed correctly in Skyward. This email correspondence will serve as documentation of the verification process. In addition, we will address the issue related to the 30-day rollover and students who withdraw. We will work with Skyward to adjust system parameters so that both active and inactive students are included, ensuring the rollover is accurate. The Food Service Director will also review each newly enrolled student to confirm the eligibility status by verifying whether a parent submitted an application through the school or the state. Based on the documentation available, she will update eligibility status as needed and then email the Director of Business Services to review and confirm accuracy. Anticipated Completion Date: June 30, 2026.
Federal program title: Community Development Block Grant – ALN 14.228 Condition: The County has procedures in place used for monitoring loan compliance. This involves sending an email to each HOME beneficiary asking for documents proving they are still a resident (utility bills, insurance documents, ...
Federal program title: Community Development Block Grant – ALN 14.228 Condition: The County has procedures in place used for monitoring loan compliance. This involves sending an email to each HOME beneficiary asking for documents proving they are still a resident (utility bills, insurance documents, etc.) and mailing a physical Certificate of Occupancy for the resident to sign. However, there were two residents which have failed to return any of these documents or a response as of February 27, 2026 The initial inquiry occurred on January 29, 2025 and January 28, 2025 for both residents. Due to an empty employment position at the time of monitoring, the County has failed to perform a physical inspection despite being a procedure in the case of a non-response scenario with a resident. Recommendation: CLA recommends the County hires the staff necessary to ensure that all monitoring procedures are performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The letters mailed to loan recipients indicates that the County may do a physical inspection, and while hiring an employee to work the administration/monitoring of the CDBG loan portfolio would be ideal, there are not sufficient county funds to do so. County Administration, who is currently responsible for monitoring previous CDBG loans, will send follow-up letters to any individual who does not submit the required documents by the deadline and then work with the State to determine further allowable actions. Name(s) of the contact person(s) responsible for corrective action: Suzie Hawkins Senior Financial Analyst – County Administrative Office Planned completion date for corrective action plan: As time allows
Finding 2025-003 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The Office of Sponsored Programs (OSP) reviewed existing systems, reporting and procedures available to enhance invoice monitoring capabilities. UIC will develop a subaward invoice routing system to centralize and tra...
Finding 2025-003 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The Office of Sponsored Programs (OSP) reviewed existing systems, reporting and procedures available to enhance invoice monitoring capabilities. UIC will develop a subaward invoice routing system to centralize and track the subrecipient’s invoice from submission through approvals and timely payment. UIUC – Sponsored Programs Administration is implementing an automated subaward invoicing solution to improve processing efficiency and enhance transparency. By the end of February 2026, all subaward invoices will be routed through the SPA Subaward Tracker, a new online workflow system that enables multiple users to submit, review, and approve invoices at any time. This platform streamlines routing,provides real-time visibility into invoice status, and reduces manual processing bottlenecks. These improvements are designed to support timely review and payment of subaward invoices and to help ensure compliance with the 30-day federal payment requirement. Expected Implementation Date: UIC –June 2026 UIUC – February 2026 Contact: Katrina Lopez, Associate Director Office of Sponsored Programs (OSP) University of Illinois Chicago klopez3@uic.edu 312-996-3782 Karen Thomas, Director Post-award Sponsored Program Administration University of Illinois Urbana-Champaign Kthomas2@illinois.edu 217-265-4096
Finding number: 2025-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan This discrepancy resulted from a data entry error during the enrollment reporting process. Upon identif...
Finding number: 2025-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan This discrepancy resulted from a data entry error during the enrollment reporting process. Upon identification, the record was corrected and resubmitted to NSLDS with the accurate effective date. To prevent recurrence, the institution is evaluating its procedures to ensure the correct effective date for enrollment changes are reported correctly to the National Student Clearinghouse and NSLDS. Timeline for Implementation of Corrective Action Plan Management anticipates implementing the corrective action as soon as possible, with completion expected by June 30, 2026. Contact Person Stephanie King Executive Director of Student Financial Services
Planned Corrective Action: Due to a transition between Finance Directors, there was an administrative oversight that resulted in the reserve funds not being fully consolidated into the designated reserve account by June 30, 2025. Additionally, the USDA Annual Borrower Certification process was compl...
Planned Corrective Action: Due to a transition between Finance Directors, there was an administrative oversight that resulted in the reserve funds not being fully consolidated into the designated reserve account by June 30, 2025. Additionally, the USDA Annual Borrower Certification process was completed later than usual (in July rather than by the end of May), delaying identification of the discrepancy. The Organization identified the discrepancy during the USDA Annual Borrower Certification process and completed the required transfer to fully fund the designated reserve account on July 17, 2025 prior to submission of the certification. The Organization has implemented and will maintain the following corrective actions: • Establishment of a dual review and approval process for reserve balances at fiscal year-end to ensure accuracy and compliance. • Formal assignment of reserve compliance responsibilities to designated finance personnel to ensure accountability. • Implementation of a process to monitor reserve balances monthly, with reconciliation to USDA requirements. • Submission of a request to USDA to ensure that Annual Borrower Certification notifications are sent to both the Executive Director and Finance Director to enhance oversight and accountability. Responsible Official: Patricia Calloway, Executive Director Planned Completion Date: Implemented as of July 17, 2025, with ongoing monitoring and control procedures in place for all future reporting periods. Status: The required reserve balance was fully funded in the designated account as of July 17, 2025 prior to submission of the USDA Borrower Certification.
We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation....
We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation. We anticipate completion of this by March 31, 2026.
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies surrounding NSLDS reporting to ensure all status changes are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the ...
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies surrounding NSLDS reporting to ensure all status changes are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Erikson Institute’s Registrar’s Office has worked with National Clearinghouse representatives to identify and correct specific issues to ensure all students are reported properly and prevent additional errors. Names of the contact persons responsible for corrective action: Gilbert Martinez, Registrar and Leanne Beaudoin-Ryan, Executive Director of Institutional Effectiveness.
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Unsubsidized Loan disbursements to COD to ensure that student information is reported accurately. Explanation of disagreement with audit findin...
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Unsubsidized Loan disbursements to COD to ensure that student information is reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid Department will no longer disburse loans or report disbursements to the Department of Education multiple times weekly. Effective December 2025, Erikson Institute Financial Aid department only makes disbursements and reports them to the Department of Education on Fridays of each week. This is to ensure that the disbursement date in both Erikson’s student information system, Jenzabar, and COD match. Names of the contact persons responsible for corrective action: Monique Foster, Director of Financial Aid Planned completion date for corrective action plan: 12/2025
FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Descript...
FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation has joined the Clinton County Joint Services. The Director will provide the numbers for the proportionate share, and retain the documentation. The Corporation Treasurer will establish specific codes to track nonpublic proportionate share expenses, to ensure expenditures are clearly identifiable and readily reportable. Anticipated Completion Date: September 2026, we do not currently have any proportionate shares, but will with the next grant cycle.
FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of C...
FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will implement a documented secondary review, the FSD will print a before and after report from Skyward, and the direct certification download. The MS/HS ECA Treasurer will review the reports, verify Skyward, and sign off on the reports for the second check. The FSD and MS/HS ECA Treasurer will receive annual compliance training. Anticipated Completion Date: June 2026
FINDING 2025-008 Finding Subject: Special Education Cluster (IDEA) – Matching, Level of Effort, Earmarking Federal Agency: Department of Education Federal Programs: Special Education Grants to States, COVID-19 – Special Education Grants to States, Special Education Preschool Grants, COVID-19 – Speci...
FINDING 2025-008 Finding Subject: Special Education Cluster (IDEA) – Matching, Level of Effort, Earmarking Federal Agency: Department of Education Federal Programs: Special Education Grants to States, COVID-19 – Special Education Grants to States, Special Education Preschool Grants, COVID-19 – Special Education Preschool Grants CFDA Numbers: 84.027, 84.027X, 84.173, 84.173X Federal Award Numbers and Years (or Other Identifying Numbers): 21611-113-PN01, 22611-113-PN01, 23611-113-PN01, 24611-113-PN01, 86203, H027X210084, 23619-113-PN01, 24619-113-PN01, 25619-113-PN01, 22619-131-ARP Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Findings: Material Weakness Summary of Finding: Form 9 (financial) data was submitted by the School Corporation to the Indiana Department of Education (IDOE) semi-annually. The data reported included the School Corporation’s expenditures recorded during that period. The IDOE calculated Maintenance of Effort based on the expenditure information submitted on Form 9 for that fiscal year. To verify amounts used by the IDOE in their computation were derived from the books and records of the School Corporation, costs were reviewed to ensure they were recorded properly as to account and object code and reported correctly on the Form 9. The School Corporation did not have an oversight process in place to ensure that expenditures for vendors were posted to the correct fund, account, and object codes. During review of the expenditures, it was determined that there was not a documented second review in place for all vendor payments being made. Contact Person Responsible for Corrective Action: Rachel Moore, Treasurer Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. 54 INDIANA STATE BOARD OF ACCOUNTS 54 801 S. Sycamore Street, Syracuse IN 46567 (574) 457-3188 Wawasee Community School Corporation Description of Corrective Action Plan: The Treasurer will prepare the Form 9 data and review for accuracy. The Special Education Director and/or Special Education Assistant will review the data for accuracy with respect to the special education expenditures recorded during the Form 9 period to ensure that an accurate Maintenance of Effort can be calculated by DOE following Form 9 submission. The Treasurer will not submit the Form 9 until the secondary review of the data has been completed. The review of the data will be documented via the internal sign-off form created by the School Corporation. The Treasurer will continue to prepare vendor claims; however a second School Corporation employee will review the vendor claims prior to posting to ensure accuracy of the fund, account and object code used for each disbursement as well as the amount of each claim. The reviewer will indicate review has been completed by their signature/initials on the claim form. The vendor claims will not be posted until the secondary review has been completed. Anticipated Completion Date: The planned corrective action for the vendor claims will be implemented in March of 2026. The planned corrective action for the Form 9 data will be implemented in July of 2026.
FINDING 2025-007 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Assessment System Security Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Numbers and Years (or O...
FINDING 2025-007 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Assessment System Security Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions – Assessment System Security Audit Findings: Material Weakness, Other Matters Summary of Finding: State educational agencies (SEA), in consultation with local educational agencies (LEA), are required to establish and maintain an assessment security system that is valid, reliable, and consistent with relevant professional and technical standards. Within their assessment system, SEAs must have policies and procedures to maintain test security measures and ensure that LEAs implement those policies and procedures. As such, the Indiana Department of Education created and published the Indiana Assessments Policy Manual. As a part of the assessment security, any individual who administers, handles, or has access to secure test materials at the school or school corporation shall complete assessment training and sign a testing security and integrity statement that remains on file in the appropriate building-level office each year. Each individual required to sign the testing integrity agreement shall sign the form by an established date. The School Corporation had a process to provide assessment system security training and to ensure each employee that attended training signed the agreement indicating training was received. However, there was no process in place to ensure that all school employees required to be trained were trained. Contact Person Responsible for Corrective Action: Dr. Rashella Wilfong, Assistant Superintendent / Director of Curriculum and Instruction Contact Phone Number and Email Address: 574-457-3188 x 1901, swilfong@wawasee.k12.in.us 52 INDIANA STATE BOARD OF ACCOUNTS 52 801 S. Sycamore Street, Syracuse IN 46567 (574) 457-3188 Wawasee Community School Corporation Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The Assistant Superintendent will continue to assign the appropriate training modules to School Corporation employees. The Assistant Superintendent will ensure that employees have completed their required training prior to the due date and will retain documentation of the completion. The Superintendent will perform a secondary review of the training log to verify that employees have completed their required training by the due date and the secondary review will be documented with the internal sign-off form created by the School Corporation. Anticipated Completion Date: The planned corrective action will be implemented in March of 2026.
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Annual Report Card, High School Graduation Rate Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Nu...
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Annual Report Card, High School Graduation Rate Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Audit Findings: Material Weakness, Other Matters Summary of Finding: The School Corporation is required to report graduation rate data for its public high school using the four-year adjusted cohort rate. To remove a student from the cohort, the School Corporation must confirm the reason for removal in writing. Additionally, required documentation for each removal type must be retained by the School Corporation. The School Corporation did not have effective internal controls to ensure required documentation to support the reason for a student’s removal from the high school graduation cohort for mobility reasons was prepared, reviewed, and retained. Although one person updated the reason for a student’s removal in the Student Information System, and another reviewed the documentation and approved the reason, the control was not sufficient to ensure compliance. Of the seven students tested, the School Corporation provided incorrect supporting documentation to substantiate the removal of two students from the cohort. Contact Person Responsible for Corrective Action: Karissa Stoffel, Student Information Specialist Contact Phone Number and Email Address: 574-457-3188 x 1902, kstoffel@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. 50 INDIANA STATE BOARD OF ACCOUNTS 50 801 S. Sycamore Street, Syracuse IN 46567 (574) 457-3188 Wawasee Community School Corporation Description of Corrective Action Plan: The School Corporation has created a position for a Student Information Specialist. The Student Information Specialist will serve as the primary employee responsible for entering and maintaining student data within the student management software system. The Student Information Specialist will gather and review the documentation required for removal of a student from the cohort prior to entering that removal in the student management software. The Student Information Specialist will have the Superintendent and/or Assistant Superintendent review the documentation and software data for accuracy. The reviews will be documented with the internal sign-off form created by the School Corporation. Only after both reviews have been conducted will the Student Information Specialist remove the student from the high school graduation cohort. All documentation will be retained by the School Corporation. Anticipated Completion Date: The planned corrective action will be implemented in March of 2026.
FINDING 2025-005 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, ...
FINDING 2025-005 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility, Matching, Level of Effort, Earmarking Audit Findings: Material Weakness Summary of Finding: This is a repeat finding for controls only from the immediately prior audit report. The prior audit finding numbers were 2023-007 and 2023-008. Eligibility Eligibility for Title I is determined on the Eligible School Summary of the Title I application. Enrollment and Poverty numbers are automatically pulled from the Indiana Department of Education’s (IDOE) Official Pupil Enrollment (PE) count for each school into the Eligible School Summary page of the Title I application. The counts that are pre-populated should be based on the School Corporation’s records as of October of the prior fiscal year. There was no documented review by the School Corporation of the enrollment and poverty counts that were pre-populated into the School Corporation’s Title I grant application. Level of Effort – Individual Transactions (Vendor) The Form 9 (financial) data was submitted by the School Corporation to the Indiana Department of Education (IDOE) semi-annually. The data reported included the School Corporation’s expenditures recorded during that period. The IDOE calculated Maintenance of Effort based on the expenditure information submitted on the Form 9 for that fiscal year. To verify amounts used by the IDOE in their computation were derived from the books and records of the School Corporation, costs were reviewed to ensure they were recorded properly as to account and object code and reported correctly on the Form 9. The School Corporation did not have an oversight process in place to ensure that expenditures for vendors were posted to the correct fund, account, and object codes. During review of expenditures, 48 INDIANA STATE BOARD OF ACCOUNTS 48 801 S. Sycamore Street, Syracuse IN 46567 (574) 457-3188 Wawasee Community School Corporation it was determined that there was not a documented second review in place for all vendor payments being made. Contact Person Responsible for Corrective Action: Rachel Moore, Treasurer Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: Eligibility The Enrollment and Poverty numbers on the Indiana Department of Education’s (IDOE) Official Pupil Enrollment (PE) count for each school will be reviewed by the Assistant Superintendent and/or the Grant Coordinator for accuracy. Depending on who performs the initial review, either the Assistant Superintendent, Grant Coordinator and/or Treasurer will perform a secondary review of the enrollment and poverty numbers on the PE count for accuracy. The reviews will be documented using the internal sign-off form created by the School Corporation. This will ensure accuracy of the data prior to it being pre-populated into the Title I application. Level of Effort – Individual Transactions (Vendor) The Treasurer will prepare the Form 9 data and review for accuracy. The Assistant Superintendent and/or Grant Coordinator will review the data for accuracy. The Treasurer will not submit the Form 9 until the secondary review of the data has been completed. The review of the data will be documented via the internal sign-off form created by the School Corporation. The Treasurer will continue to prepare vendor claims; however a second School Corporation employee will review the vendor claims prior to posting to ensure accuracy of the fund, account and object code used for each disbursement as well as the amount of each claim. The reviewer will indicate review has been completed by their signature/initials on the claim form. The vendor claims will not be posted until the secondary review has been completed. Anticipated Completion Date: The planned corrective action for the vendor claims will be implemented in March of 2026. The planned corrective action for the Form 9 data will be implemented in July of 2026. The planned corrective action for the Pupil Enrollment Report data will be implemented in September of 2026.
The Town should review the restricted reserve requirements and establish a separate account to hold the funds.
The Town should review the restricted reserve requirements and establish a separate account to hold the funds.
Views of Responsible Offocials and Corrective Action Plan: Management agrees with the finding. Corrective Action Plan – Non-Public Proportionate Share Finding (FY 2024) • Revised Procedures o Internal procedures will be updated to plan, track, and ensure non-public proportionate share expenditures m...
Views of Responsible Offocials and Corrective Action Plan: Management agrees with the finding. Corrective Action Plan – Non-Public Proportionate Share Finding (FY 2024) • Revised Procedures o Internal procedures will be updated to plan, track, and ensure non-public proportionate share expenditures meet minimum requirements before grant funds are fully expended. • Monitoring and Verification o Fiscal staff will monitor non-public expenditures throughout the grant period and verify documentation demonstrates direct benefit to eligible non-public students. • Staff Training o Staff and Cooperative personnel will receive training on non-public proportionate share requirements and allowable expenditures. • Future Compliance Measures o Strategies will be implemented to prevent shortfalls in future grant periods, including early adjustments to spending plans to ensure full compliance. Responsible Party and Timeline for Completion: Corrective action plan has been implemented as this finding impacted fiscal year 2024 but did not recur in fiscal year 2025. The Director of Special Education, Cooperative School Services Bookkeeper, and Rensselaer Central Treasurer will oversee the corrective action plan to monitor the eligibility requirements on an ongoing basis.
Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Corrective Action Plan – Period of Performance Finding (FY 2024) • Improved Internal Controls o Rensselaer Central and Cooperative School Services will implement additional review procedures to ensure all ...
Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Corrective Action Plan – Period of Performance Finding (FY 2024) • Improved Internal Controls o Rensselaer Central and Cooperative School Services will implement additional review procedures to ensure all federal grant obligations occur within the allowable grant period and that vendor payments align with the original approved purchase orders. • Verification of Obligation Dates o Fiscal staff will verify that purchase orders, vendor invoices, and final payments reflect an obligatory date that occurs prior to the applicable grant deadline. • Staff Training o Rensselaer Central and Cooperative School Services Fiscal personnel involved in grant management will receive training on federal grant period of performance requirements and proper documentation of obligations. • Monitoring Procedures o Rensselaer Central and Cooperative School Services will conduct periodic reviews of federal grant expenditures to ensure ongoing compliance with grant timelines. • Statement of Isolated Occurrence o Rensselaer Central and Cooperative School Services reviewed the circumstances surrounding this finding and determined that the issue was isolated to fiscal year 2024. Responsible Party and Timeline for Completion: Corrective action plan has been implemented as this finding impacted fiscal year 2024 but did not recur in fiscal year 2025. The Director of Special Education, Cooperative School Services Bookkeeper, and Rensselaer Central Treasurer will oversee the corrective action plan to monitor the eligibility requirements on an ongoing basis.
The institution acknowledges the reporting discrepancy related to Spring 2025 enrollment reporting. While the final Spring 2025 enrollment file should have been submitted prior to the start of the Summer 2025 term, it was instead submitted on May 29, 2025, after the Summer term began on May 20, 2025...
The institution acknowledges the reporting discrepancy related to Spring 2025 enrollment reporting. While the final Spring 2025 enrollment file should have been submitted prior to the start of the Summer 2025 term, it was instead submitted on May 29, 2025, after the Summer term began on May 20, 2025. As a result, the file was processed with summer enrollment data rather than final spring enrollment data, including the appropriate graduation statuses. Although a Graduation (DegreeVerify) file was submitted on May 15, 2025, this file updates the National Student Clearinghouse (NSC) degree database for verification purposes only and does not update the enrollment database used for reporting to NSLDS unless specific services are enabled. At the time, the institution was not participating in NSC’s “G from Degree” functionality, which would have facilitated the automatic application of graduation statuses to the enrollment database. Additionally, delays and inaccuracies in Fall 2025 First of Term reporting (including incorrect term begin dates in files submitted on August 25 and September 15, 2025) further delayed the accurate reporting of raduated students. The corrected file was successfully processed on October 14, 2025. During Fall 2025, the institution was also engaged in FVT/GE reporting corrections. These corrections triggered system-generated enrollment updates, which ultimately resulted in the reporting of affected graduates to NSLDS; however, this occurred later than required. The institution recognizes that timely and accurate enrollment reporting is critical to ensuring that borrowers do not incorrectly enter repayment or lose in-school deferment status. Corrective Action Plan To prevent recurrence, the institution has implemented the following corrective actions: 1. Established Reporting Calendar and Internal Deadlines A formal enrollment reporting calendar has been implemented requiring: o End-of-Term files to be submitted after final grades are posted and degrees conferred, but prior to the start of the next term. o First-of-Term files for the fall and spring semesters must be submitted to NSC no later than three (3) business days before month-end. This timeline allows sufficient time to identify and resolve errors prior to NSLDS reporting. For the summer semester, First-of- Term file submission may extend through mid-June, which is acceptable given that student enrollment during a summer term is not required. 2. Implementation of NSC “G from Degree” Functionality As of February 11, 2026, the institution is actively utilizing NSC’s “G from Degree” service to ensure that graduation records submitted through DegreeVerify are evaluated and, when eligible, automatically applied to the enrollment database. 3. Review of “G Not Applied” Reports A required reconciliation process has been established: o After each DegreeVerify submission, staff will review the “G Not Applied” report. o Any students not automatically assigned a graduation status will be manually reviewed and, if appropriate, reported correctly on the next enrollment file. 4. Data Validation Controls Prior to Submission The Registrar’s Office has implemented a pre-submission validation checklist that includes: o Verification of term begin and end dates o Confirmation of degree conferral status o Review of enrollment status accuracy Files will not be submitted until all validation steps are completed. 5. Monitoring and Quality Assurance o Enrollment reporting submissions will be logged and reviewed each term for timeliness and accuracy. o Any errors identified will be documented and addressed through corrective follow-up. 6. Staff Training and Documentation Staff responsible for enrollment reporting have received updated training on: o NSC reporting requirements o NSLDS timing expectations o Use of NSC tools including DegreeVerify and “G from Degree” Written procedures have been updated and standardized. Responsible Official: Jill Johnson, Registrar (864) 587-4232 johnsoj@smcsc.edu
Finding 2025-004- Allowable Activities I agree with the finding and corrective action will be taken by the Executive Director to correct the deficit balance. Benefits will be reviewed for employees of the Housing Agency. Management fees from the Prairie Heights and Prairie Village programs will also...
Finding 2025-004- Allowable Activities I agree with the finding and corrective action will be taken by the Executive Director to correct the deficit balance. Benefits will be reviewed for employees of the Housing Agency. Management fees from the Prairie Heights and Prairie Village programs will also be reviewed. Working with fee accountant on allocations.
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Auditor Report: Report on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – ...
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Auditor Report: Report on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Ronaldo Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Díaz, Finance and Budget Director Phone: (787)738-3211 Original Finding Number: 2025-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: During the testing of reports, the Quarterly Progress Reports of five (5) projects, corresponding to two (2) quarters of fiscal year 2024-2025, were evaluated. It was found that in two (2) projects, the quarterly reports did not match the accounting records or the project documentation. Therefore, for the purposes of this audit, the municipal accounting controls and procedures did not ensure that the reported information was accurate, up-to-date, and fully reconciled with the financial records. In light of the above, the reports will be reconciled with the accounting records, and the discrepancies found will be identified, documented, and adjusted in the system where the error originated, as appropriate. Furthermore, from this point forward, once the Quarterly Reports (QPR) are issued, a copy must be sent to the Program Accountant, the Finance Director, and myself for validation and reconciliation prior to official filing, thus preventing situations like this to occur. This process will form part of the internal control required to ensure that the reported information is accurate, current, complete, and consistent with the accounting records, in accordance with applicable federal requirements. Implementation Date: From March 2026. Full implementation is expected in fiscal year 2026-2027. Responsible Person: Mrs. Natasha Vázquez Federal Programs Director
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Auditor Report: Report on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – ...
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Auditor Report: Report on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Ronaldo Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Díaz, Finance and Budget Director Phone: (787)738-3211 Original Finding Number: 2025-003 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: As an internal control and prevention measure, the budget sent by the Agency will be verified with the percentages (%) established in the contract. If they do not match, ACUDEN will be asked to amend the budget. Also, as part of the corrective action plan, the municipality will be moving the location of its centers in search of better accessibility for participants and to be more aggressive in providing services and spending the allocations in full. Implementation Date: During fiscal year 2025-2026. Responsible Person: Mrs. Natasha Vázquez Federal Programs Director
Student Financial Assistance Cluster – Assistance Listing No. 84.033 Recommendation: We recommend the University review current processes for calculating and tracking the students employed in community service activities for its Federal Work Study funds to meet the minimum 7% requirement. Explanatio...
Student Financial Assistance Cluster – Assistance Listing No. 84.033 Recommendation: We recommend the University review current processes for calculating and tracking the students employed in community service activities for its Federal Work Study funds to meet the minimum 7% requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University is prepared to return the FY25 FWS Unspent portion of the 7% Community Service required spending (7% of Final FWS Funding of $742,211 = $51,954.77 (rounded to $51,955) [Community Service spending requirement] minus $25,061 (FWS funds spent in community service as reported on FISAP) = $26,894 (Unspent portion of 7% to be returned to ED). Since the pandemic year, ISU’s off-campus (community service) participation has been dwindling and overall FWS participation has suffered since many students and employers are opting to be involved in the University’s Career Path Internship (CPI) program over FWS. Due to the struggles in recent years to meet the 7% Community Service requirement, ISU has been applying for a waiver of the Community Service requirement but thus far our waiver requests have been denied. The Financial Aid Office is reviewing current processes related to tracking FWS Community Service spending and partnering with the Career Center to proactively identify off-campus participants and looking at ways to cooperate with the University’s CPI program participants who are FWS-eligible and who are working in Community Service activities and plan to expand on-campus FWS Community Service opportunities to meet the minimum 7% community service requirement. Name(s) of the contact person(s) responsible for corrective action: James Martin, Director of Financial Aid and Katheryn Wareing, Senior Accountant for Financial Aid/FWS Administrator Planned completion date for corrective action plan: 08/24/2026
Student Financial Assistance Cluster – Assistance Listing No. 84.033, 84.268, 84.063 & 84.007 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported accurately and timely. Explanation of disagreement wit...
Student Financial Assistance Cluster – Assistance Listing No. 84.033, 84.268, 84.063 & 84.007 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for 2024-004 Finding’s Recurrence: Related to case identified where a corrected Last Date of Attendance (Effective Date in Banner System on SFAWDRL input by the Financial Aid Office for a fully online student during the Unofficial Withdrawal [post term] Return of Title IV processing) was not carried over to Status Date in Banner maintained by the Registrar’s Office and to NSC/NSLDS so that all are reporting the accurate Last Date of Attendance, the University found that corrected dates during the semester aligned and were being reported to NSC/NSLDS in a timely manner, but that corrected dates after end of term were not being transmitted to NSC and NSLDS. Related to case identified of not reporting Graduated status to NSLDS in a timely manner: Typically, it takes approximately 2–3 weeks after commencement to clear degree audits and begin awarding degrees, as commencement occurs before final grades are released. The Graduate-only upload to NSC was completed on May 21, 2025.However, due to limitations with the National Student Clearinghouse (NSC) system, which does not accept multiple awards being posted simultaneously, we received an error report affecting approximately 60% of our graduates. Records included in this report must be corrected manually, which is a time-consuming process. We actively work to correct these records as quickly as possible within our current human resource limitations. The corrected error file related to the 2025-002 finding was uploaded to NSC on July 11, 2025, and sent to NSLDS on 7/12/2025. Action taken in response to finding: The University reviewed its procedures and implemented steps in our Unofficial Withdrawal [post term] Return of Title IV business process to include an email communication plan between the Financial Aid staff and the Office of the Registrar along with documentation sharing and added review steps to ensure the post-term corrected Last Date of Attendance is updated in all affected institutional and federal systems in a timely manner. The Office of the Registrar will correct errors returned from NSC within four weeks of receiving the file. To ensure this task is completed in a timely manner, we will allocate additional human resources as needed. Name(s) of the contact person(s) responsible for corrective action: Hala Abou Arraj, Registrar, and Jody Finnegan, Associate Director of Financial Aid Completion date for corrective action plan: 08/06/2025
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