Corrective Action Plans

Finding 524090 (2024-001)

None 2024

NC

Student Financial Aid Subrecipient Monitoring Reporting

Corrective Action Plan from College: This is submitted to Derrick Everhart, Director of Financial Aid, by the College Registrar Brooke Millsaps. In order to correct the need to have a monitoring mechanism in place, the College has taken the following actions: ● Warren Wilson College convened a group...

Corrective Action Plan from College: This is submitted to Derrick Everhart, Director of Financial Aid, by the College Registrar Brooke Millsaps. In order to correct the need to have a monitoring mechanism in place, the College has taken the following actions: ● Warren Wilson College convened a group of stakeholders to review our exit and withdrawal procedures. This group included representatives from the following offices: Financial Aid, Registrar, tudent Accounts, Student Engagement, Office of the Provost. ● The group revised our procedures when a student indicates they want to leave the College. These revised procedures include the following: 1. Developed a specific chart to determine the classification of the student, the time of year of the action, and the circumstances of the action: See Corrective Action Plan for chart / table. 2. Removed a student's ability to complete the exit form once classes started in order to prevent an erroneous student exit 3. Implemented an Administrative Exit - census verification process . This allows the college the opportunity to verify through roster verification, work participation, and residential status if a student should be administratively exited. 4. As a result of this revised institutional procedure, the Office of the Registrar reviewed and revised its procedures regarding exits and withdrawals to ensure that we are documenting accurate information in the appropriate locations within Jenzabar. This will ensure that when we report data to the National Student Clearinghouse, the associated exits and withdrawal dates are in alignment. Management Response : The Director of Financial Aid concurs with this finding and noted while the College was out of compliance with the reporting timeframe, the College did make a substantial effort to complete the requirements and follow up with NSLDS and NSC to correct the students enrollment. Contact College personnel for corrective action. Derrick Everhart, Director of Financial Aid deverhart@warren-wilson.edu Brooke Milsaps, College Registrar bmillsaps@warren-wilson.edu

View Audit 343264

Finding 524031 (2024-004)

Significant Deficiency 2024

Metro Technology Center

OK

Questioned Costs Student Financial Aid Significant Deficiency

Finding Summary: U.S. Department of Education Student Financial Aid Cluster (FFAL #84.268 and #84.063) Special Test: Return of Funds Significant Deficiency in Internal Control over Compliance Responsible Individuals: Alicia Smith, Director of Financial Aid Corrective Action Plan: The process has bee...

Finding Summary: U.S. Department of Education Student Financial Aid Cluster (FFAL #84.268 and #84.063) Special Test: Return of Funds Significant Deficiency in Internal Control over Compliance Responsible Individuals: Alicia Smith, Director of Financial Aid Corrective Action Plan: The process has been adjusted to ensure manual calculations are done independently by two different people. Anticipated Completion Date: July 1, 2025

View Audit 343223

Finding 524021 (2024-005)

Significant Deficiency 2024

Northwestern Health Sciences University

MN

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

Documentation of Review Recommendation: We recommend the University reevaluate its procedures and review policies surrounding controls implemented for Title IV Aid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: F...

Documentation of Review Recommendation: We recommend the University reevaluate its procedures and review policies surrounding controls implemented for Title IV Aid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid will send a reconciliation to the Controller by the 10th business day. The controller will review and approve by the 15th business day. Name of the contact person responsible for corrective action: Scott Roelke, Director of Financial Aid Planned completion date for corrective action plan: 2/4/2025

View Audit 343204

Finding 524015 (2024-003)

Significant Deficiency 2024

Northwestern Health Sciences University

MN

Questioned Costs Student Financial Aid Significant Deficiency

Perkins Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findin...

Perkins Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the audit finding where some MPNs are missing. We are unable to correct the past but moving forward, the new ones are being retained. Name of the contact person responsible for corrective action: Jane Garner, CFO Planned completion date for corrective action plan: Already in place

View Audit 343204

Finding 523974 (2024-002)

None 2024

County of Patrick, Virginia

VA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.516

The School Board will ensure to require all contractors funded with federal funds maintain compliance with prevailing wage requirements and obtain documentation certifying compliance.

View Audit 343176

Finding 523967 (2024-001)

Significant Deficiency 2024

Goucher College

MD

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2024-001 Condition Condition: The change in student status for 25 of the 25 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. However, these students were ultimately reported to the N...

Finding 2024-001 Condition Condition: The change in student status for 25 of the 25 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. However, these students were ultimately reported to the NSLDS. Corrective Action Plan The Director of Student Financial Services and the Registrar resolved the issue that caused delayed enrollment changes being submitted to NSLDS due to turnover. The Office of the Registrar identified the errors in the National Student Clearinghouse reporting. They worked internally with our IT department to pinpoint the errors resulting in delays in submission to the National Student Loan Database Systems (NSLDS) via the National Student Clearinghouse. The Office of the Registrar submitted overdue files to the National Clearinghouse in conjunction with the Senior Director of Information Technology to ensure all technical requirements are met. These updates and alignments should bring late reporting to zero. As of January 2025, all prior term file submissions have been submitted to the National Student Clearinghouse. Name of Contact Person Responsible for Corrective Action: Elizabeth Brentzel Anticipated Completion Date: Winter 2025

View Audit 343152

Finding 523690 (2024-004)

None 2024

MacCormac College Dba Generations College

IL

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Finding 2024-004 Student Financial Aid Cluster, CFDA # 84.063, 84.268 Condition: The College did not report the actual disbursement date that students receive the Direct Loan and/or Pell Funds to the COD system. Corrective Action Plan: ...

Finding 2024-004 Student Financial Aid Cluster, CFDA # 84.063, 84.268 Condition: The College did not report the actual disbursement date that students receive the Direct Loan and/or Pell Funds to the COD system. Corrective Action Plan: Objective: To ensure the Financial Aid office reports the actual disbursement date the student receives the Direct Loan and/or Pell funds to the COD system. Corrective Actions: 1. Establish a Standard Operating Procedure (SOP) for reporting disbursement dates 2. Implement an automated system for disbursement reporting 3. Training for Financial Aid and Accounting staff 4. Coordination between relevant departments 5. Verification and reconciliation process 6. Review and monitor data submissions 7. Establish a process for correcting disbursement errors 8. Ongoing monitoring and follow-up Monitoring and Follow-Up: The Financial Aid Office will be responsible for ensuring the implementation of this corrective action plan and will provide monthly updates to senior management. Person(s) Responsible for Corrective Action Plan: Jamieta Hoskins, Director of Financial Aid Anticipated Completion Date for Corrective Action Plan: March 31, 2025

View Audit 343124

Finding 523684 (2024-002)

None 2024

MacCormac College Dba Generations College

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2024-002 Student Financial Aid Cluster, Assistance Listing # 84.063, 84.268 Condition: The College did not send changes in attendance levels of students, including students who graduated, withdrew, dropped out, or enrolled changes to the NSLDS within 60 days of the change. Corrective Action ...

Finding 2024-002 Student Financial Aid Cluster, Assistance Listing # 84.063, 84.268 Condition: The College did not send changes in attendance levels of students, including students who graduated, withdrew, dropped out, or enrolled changes to the NSLDS within 60 days of the change. Corrective Action Plan: Objective: To ensure the timely reporting of changes in attendance levels of students, including students who graduated, withdrew, dropped out, or enrolled, to the National Student Loan Data Center (NSLDS) within 60 days of the change. Corrective Actions: 1. Review and update internal policies and procedures 2. Training and education for relevant staff 3. Implement a tracking and monitoring system 4. Conduct regular audits and monitoring 5. Collaborate with NSLDS for support and guidance Monitoring and Follow-Up: • The College’s Financial Aid Office will track the implementation of this Corrective Action Plan and provide monthly progress updates to senior management. • The College will conduct periodic reviews and evaluations to ensure that the plan’s objectives are being met and that the institution remains in full compliance with the Department of Education’s reporting requirements. Person(s) Responsible for Corrective Action Plan: Jamieta Hoskins, Director of Financial Aid Anticipated Completion Date for Corrective Action Plan: February 28, 2025

View Audit 343124

Finding 523676 (2024-003)

None 2024

Loysville Village Municipal Authority

PA

Matching / Level of Effort / Earmarking Reporting § 200.329

Corrective Action Planned: This was first brought to the Authority’s attention in the current year. The Authority is working towards submitting appropriate reports. Anticipated Completion Date: Ongoing Contact Person Responsible: Jennie Weary, Treasurer/Secretary

View Audit 343111

Finding 523659 (2024-002)

Significant Deficiency 2024

Treasure Valley Community College

OR

Student Financial Aid Special Tests & Provisions Reporting

To address the discrepancies, TVCC has taken the following actions: 1. Properly updated the enrollment status of each of the three (3) identified students in the National Student Clearinghouse (NSC) via NSC’s “Student Lookup” tool. 2. Identified and implemented a mechanism to correct the enrollment...

To address the discrepancies, TVCC has taken the following actions: 1. Properly updated the enrollment status of each of the three (3) identified students in the National Student Clearinghouse (NSC) via NSC’s “Student Lookup” tool. 2. Identified and implemented a mechanism to correct the enrollment status issues caused by CPCC issuance. 3. Assigned a dedicated NSC staff member to process enrollment report submissions and resolve errors. 4. The Registrar’s Office and Financial Aid Office , in collaboration with the Enterprise Systems Support Analyst, are implementing an internal audit tool to better screen enrollment and graduate reports before submission to NSC.

View Audit 343072

Finding 523587 (2024-004)

Significant Deficiency 2024

Lyford Consolidated Independent School District

TX

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Reference Number: 2024-004 Proper review of payroll charges to grant funds Corrective Action Plan: The District will review the current policies and procedures of internal controls over payroll charges related to federal awards and implement controls that will adequately monitor the activity charg...

Reference Number: 2024-004 Proper review of payroll charges to grant funds Corrective Action Plan: The District will review the current policies and procedures of internal controls over payroll charges related to federal awards and implement controls that will adequately monitor the activity charged to programs. Contact Person: Vicki Perez, CFO Implementation Time Frame: August 31, 2025

View Audit 342909

Finding 523584 (2024-001)

Significant Deficiency 2024

Regional Office of Education #3

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

CONDITION: During the course of the audit, auditors noted 10 of the 25 (40%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. Seven of the quarterly expenditure reports were submitted between 2 and 4 days late, one quarterly expenditure repor...

CONDITION: During the course of the audit, auditors noted 10 of the 25 (40%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. Seven of the quarterly expenditure reports were submitted between 2 and 4 days late, one quarterly expenditure reports was submitted between 10 and 20 days late, and two quarterly expenditure report were submitted between 80 and 100 days late. For the federal program, auditors noted 3 of the 4 (75%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. One of the quarterly expenditure reports was submitted 2 days late, one of the quarterly expenditure reports was submitted 4 days late, and one of the quarterly expenditure reports was submitted 89 days late. PLAN: The Regional Office of Education #3 will submit timely expenditure reports. A system of calendar reminders as well as written procedures have been implemented. In addition, Regional Office of Education #3 has employed an additional bookkeeper to help spread the work load more evenly. ANTICIPATED DATE OF COMPLETION: Ongoing CONTACT PERSON: Ms. Julie Wollerman, Regional Superintendent

View Audit 342897

Finding 523567 (2024-007)

None 2024

Kentucky Wesleyan College

KY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The College will have the Director of Financial Aid to send the post-withdrawal letter the same day as performing the return of funds calculations which will be well within the 45 day requirement. If a post-withdrawal letter is to be sent, it will be recorded and logged on the same spreadsheet the F...

The College will have the Director of Financial Aid to send the post-withdrawal letter the same day as performing the return of funds calculations which will be well within the 45 day requirement. If a post-withdrawal letter is to be sent, it will be recorded and logged on the same spreadsheet the Financial Aid Office tracks withdrawals. Completion date: 2/15/2025. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864

Finding 523564 (2024-006)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

The College has reviewed it’s policies and procedures related to return of funds calculations. When a student wants to withdraw from the College, the student will complete an online withdrawal form. Once the form is completed, an electronic copy of the form is sent to several offices, Financial Aid ...

The College has reviewed it’s policies and procedures related to return of funds calculations. When a student wants to withdraw from the College, the student will complete an online withdrawal form. Once the form is completed, an electronic copy of the form is sent to several offices, Financial Aid being included. The Financial Aid Office will use the date on the electronic withdraw form in the Return of Title IV calculation. Completion date: 2/15/2025. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864 Questioned Costs: $1

Finding 523559 (2024-005)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

Questioned Costs Student Financial Aid Reporting

The College is not an attendance taking school and will not be using last date attended, but the College has implemented procedure to use the last date of an academic activity as standard for a non-attendance taking school. At the end of each semester, the College has put a procedure in place to rev...

The College is not an attendance taking school and will not be using last date attended, but the College has implemented procedure to use the last date of an academic activity as standard for a non-attendance taking school. At the end of each semester, the College has put a procedure in place to review all grades within 7 business days of final grades being reported. Once reviewed, the Director of Financial Aid will send an email to all faculty for the student to request that last date of an academic activity for on-ground students. For online students, the Director of Online Learning will provide the last date an academic activity recorded in the online platform. Once the last date of academic activity has been provided to the Financial Aid Office, that date will be used in the return of funds calculation. The College will process all return of funds calculations before the standard 45 day timeframe. Completion date: 2/15/2025. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864 Questioned Costs: $1

Finding 523558 (2024-004)

None 2024

Kentucky Wesleyan College

KY

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

The Registrar’s Office will review the enrollment roster before the information is uploaded to National Student Clearinghouse and will do a second a review of the report that the National Student Clearinghouse will populate upon processing the enrollment roster. The Registrar’s Office will send enro...

The Registrar’s Office will review the enrollment roster before the information is uploaded to National Student Clearinghouse and will do a second a review of the report that the National Student Clearinghouse will populate upon processing the enrollment roster. The Registrar’s Office will send enrollment rosters every 30 days to the National Student Clearinghouse (NSC). Graduate roster will be sent to the National Student Clearinghouse within 60 days of degree completion. National Student Clearinghouse will then send the information to NSLDS for the information in NSLDS to be updated. Completion date 2/15/2025. Responsible staff: Margaret Smith, Registrar

View Audit 342864

Finding 523557 (2024-003)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

Questioned Costs Student Financial Aid Eligibility

The Director of Financial aid will update the procedure to include a report to be reviewed of credits earned to verify the amounts to be disbursed to the student is in compliance standards of the correct grade level for Direct Loans. All financial aid staff will be updated on procedures to review th...

The Director of Financial aid will update the procedure to include a report to be reviewed of credits earned to verify the amounts to be disbursed to the student is in compliance standards of the correct grade level for Direct Loans. All financial aid staff will be updated on procedures to review the Direct Loan amounts to credits earned when packaging the student and a final approval from either the Assistant Director of Financial Aid or the Director of Financial Aid before the award letter is sent to the student. Completion date 2/15/2025. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864 Questioned Costs: $1

Finding 523554 (2024-002)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

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

The Director of Financial Aid will review and verify the funds that were disbursed to the students account match the disbursement dates in COD on the date the transfer batch report is sent to the College’s Business Office. Completion date: 2/15/2025. Responsible staff: Crystal Hamilton, Director of ...

The Director of Financial Aid will review and verify the funds that were disbursed to the students account match the disbursement dates in COD on the date the transfer batch report is sent to the College’s Business Office. Completion date: 2/15/2025. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864

Finding 523552 (2024-001)

Significant Deficiency 2024

Kentucky Wesleyan College

KY

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

The disbursement letter that we previously had notified they had the right to decline their loan. As with the recommendation of our auditor, the letter’s wording has already been changed from the right to decline their loan to the right to cancel their loan by the Director of Financial Aid. Letter a...

The disbursement letter that we previously had notified they had the right to decline their loan. As with the recommendation of our auditor, the letter’s wording has already been changed from the right to decline their loan to the right to cancel their loan by the Director of Financial Aid. Letter also states that the request must be received by KWC within 14 days of the date on the notice. Completion date: 9/1/2024. Responsible staff: Crystal Hamilton, Director of Financial Aid

View Audit 342864

Finding 523550 (2024-003)

Material Weakness 2024

Middlebury Community Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.400

FINDING 2024-003 Finding Subject: Title I Grants to Local Educational Agencies - Earmarking Summary of Finding: Material Weakness, Other Matters The School District is required to set aside a reasonable amount of funds to meet the needs of the homeless population in the school community. These funds...

FINDING 2024-003 Finding Subject: Title I Grants to Local Educational Agencies - Earmarking Summary of Finding: Material Weakness, Other Matters The School District is required to set aside a reasonable amount of funds to meet the needs of the homeless population in the school community. These funds cannot be used for any other purpose than the needs of the homeless population. At the end of the grant period, unspent funds must be carried forward to the next grant year. If the school district meets the obligation of attempting to spend the homeless set-aside funds, the funds may be carried over into the general Title I award for the next grant. The funds are not required to go back into the homeless reservation. The 2021-2022 grant award homeless reservation was $8,600. The School Corporation did not spend any of these funds, but was determined to have met their obligation based on documentation provided. The School Corporation did not provide evidence that the $8,600 was carried over to the next school year. However, it was determined that $276 of the $8,600 was used inappropriately in the current school year for other Title I, Part A activities, and not for the needs of the homeless student population. This noncompliance and lack of internal controls was isolated to the 2022-23 school year. Contact Person Responsible for Corrective Action: Kari Dyer Contact Phone Number and Email Address: (574)825-9425; dyerk@mcsin-k12.org Views of Responsible Officials: The School District concurs with this finding. Homeless Reservation funds should only be used for the needs of the homeless student population. Description of Corrective Action Plan: The School District is implementing new monitoring procedures for the Title I Fund to verify unspent funds for the Homeless Reservation are not used for any other Title I expenses. After the 2022-23 school year, the School District changed the way in which it expends the Homeless Reservation by utilizing these funds for salary and benefits of a Homeless Laision. Monitoring these expenditures requires dual signature approvals by the Business Assistant and the Title I Program Director prior to being released. Anticipated Completion Date: Immediate

View Audit 342839

Finding 523549 (2024-002)

Material Weakness 2024

Middlebury Community Schools

IN

Internal Control / Segregation of Duties Eligibility Material Weakness § 200.303

FINDING 2024-002 􀀃 􀀃 Finding Subject: Title I Grants to Local Education Agencies – Internal Controls Over Eligibility 􀀃 Summary of Finding: Material Weakness:􀀃 Though no errors were found in the Title I application, a documented internal control plan needs to be in place to ensure that the Enrollmen...

FINDING 2024-002 􀀃 􀀃 Finding Subject: Title I Grants to Local Education Agencies – Internal Controls Over Eligibility 􀀃 Summary of Finding: Material Weakness:􀀃 Though no errors were found in the Title I application, a documented internal control plan needs to be in place to ensure that the Enrollment ad Poverty numbers inputted into the Title I Application by the IDOE matches the School Corporation’s internal records (Real Time Reports). This checks and balances for monitoring the Enrollment and Poverty numbers on the Title I application could reduce the risk of errors. 􀀃 Contact Person Responsible for Corrective Action: Kari Dyer 􀀃 Contact Phone Number and Email Address: (574)825-9425, dyerk@mcsin-k12.org Views of Responsible Officials: We concur with the finding. Though no discrepancies were found between the LEA and the Enrollment and Poverty numbers populated by the IDOE in the Title I Application, a checks and balances needs to be in place to ensure accuracy in the Title I application, reducing the risk for error and ensuring the LEA allocates funds appropriately. Description of Corrective Action Plan: The School Corporation plans to take the following action: 􀁸 Develop a dual signature page requiring verification from Title I Program Director and MCS Data Manager that IDOE Enrollment and Poverty numbers populated in the Title I Application match the LEA internal records from the October 1 count day of the previous school year. This internal control document will be titled Enrollment and Poverty Verification. 􀁸 Utilize and maintain record of the Enrollment and Poverty Verification signature form during the Title I Application period to ensure the alignment of IDOE data and LEA enrollment and poverty numbers in the Title I application. Verification from both the Title I Program Director and the MCS Data Manager will be required. o Upon submission of Oct. 1 ADM, the MCS Data Manager will supply ADM information on the Enrollment and Poverty Verification form to the Title I Program Director. o During the creation of the Title I budget application, Title I Program Director will cross-reference and verify Oct. 1 ADM data with the Enrollment and Poverty numbers populated by the IDOE in the Title I application, addressing discrepancies with the IDOE Title Grant Specialist should they occur. Anticipated Completion Date: Winter 2025: Internal Control process written for Enrollment and Poverty Verification Winter 2025: Creation of Enrollment and Poverty Verification signature form. Annually: Utilization of the Enrollment and Poverty Verification process and signature form during the October ADM process and during the Title I Application process. The first use of the form will be in winter, 2025 to document Oct.1, 2024 enrollment and poverty numbers with the first verification occurring during the fall, 2025 Title I Budget Application process for SY25-26.

View Audit 342839

Finding 523535 (2024-004)

Significant Deficiency 2024

Boys and Girls Club of Dane County, Inc.

WI

Subrecipient Monitoring Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.302

Recommendation: Reconciliation of not only the total federal expenditures reported to the general ledger, but by budget line item and general ledger accounts. A review process of the reconciliation should be designed and implemented to ensure that both expenditures in total and by budget line item a...

Recommendation: Reconciliation of not only the total federal expenditures reported to the general ledger, but by budget line item and general ledger accounts. A review process of the reconciliation should be designed and implemented to ensure that both expenditures in total and by budget line item are reported accurately and are supported by the accounting records. Award budgets should be prepared and approved with the actual costs expected per the general ledger accounts to be incurred. Action Taken: Boys & Girls Clubs of Dane County will establish grant budgets at the time of a grant application. If awarded, this is the budget a PI/Program Manager will be trained on with instruction from Finance as to the respective general ledger codes that coincide with each budget line. If a diversion is necessary, budget modifications will be sought out. The individuals responsible are: Sr. Director of Grants & Compliance, Grant Writers, Controller, Finance Operations Administrator, PI’s/Program Managers over respective grants. The anticipated completion date is March 31, 2025.

View Audit 342825

Finding 523534 (2024-003)

Material Weakness 2024

Boys and Girls Club of Dane County, Inc.

WI

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Recommendation: Procedures should be designed, implemented, and documented for matching requirements to ensure documentation of review and approval of required match amounts and allowability to be charged to the federal award. Action Taken: Boys & Girls Clubs of Dane County is establishing a forma...

Recommendation: Procedures should be designed, implemented, and documented for matching requirements to ensure documentation of review and approval of required match amounts and allowability to be charged to the federal award. Action Taken: Boys & Girls Clubs of Dane County is establishing a formal policy around grant matching in accordance with 2 CFR 200.303. Grants Compliance will work with Finance to review the matched costs submitted by departments. This reconciliation/review will be performed monthly. The individuals responsible are: Sr. Director of Grants & Compliance, Controller, Finance Operations Administrator, PI/Program Managers over respective grants. The anticipated completion date is March 31, 2025.

View Audit 342825

Finding 523486 (2024-001)

Material Weakness 2024

Southcentral Workforce Investment Board

PA

Matching / Level of Effort / Earmarking Questioned Costs

Finding 2024-001: Earmarking Statement of Condition: The Organization did not meet the earmarking requirements for the WIOA Youth services for providing paid and unpaid work experience. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (A)(4)(c) at least 75 percent of funds...

Finding 2024-001: Earmarking Statement of Condition: The Organization did not meet the earmarking requirements for the WIOA Youth services for providing paid and unpaid work experience. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (A)(4)(c) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: The Organizations did not have proper controls in place to track youth expenditures to ensure that the Organization was meeting the earmarking requirements of the youth program. Effect of the Condition: The Organization did not meet the required expenditures of the WIOA Youth program for providing paid and unpaid work experience. Action Taken: Management acknowledges failure to meet WIOA Youth grant earmarking requirements. To rectify stated deficiencies, SCPA Works staff shall continue to enforce the following safeguards (established March of 2024) to ensure future compliance with stated requirements: • Monthly Spend Rate reviews: following the fiscal close of every month and subsequent to all state reporting deadlines, the SCPA Works Finance Department shall continue to prepare relevant spend rate reports to be shared with leadership staff no later than the conclusion of the subsequent month. The monthly report shall include the grant title, grant budget, categorical year to date cumulative expenditures as reported on the Financial Status Report (FSR), calculated earmark target, and the year-to-date expenditure percentage compared to the calculated earmark target. Leadership staff shall devise any necessary spending plans with applicable vendors and coordinate the need for Corrective Action Plans. • Priority annual budgeting: SCPA Works leadership staff shall continue to provide contracted vendor annual budgets in excess of required earmark percentages. Specifically, SCPA Works shall require contracted vendor budgets to exceed the value of 20% of all active WIOA Youth grant allotments to be budgeted as Work Experience staffing or participant costs. Actual percentages may vary but a targeted percentage of no less than 30% of all active WIOA Youth grant allotments at the start of the program year shall be required as Work Experience. This safeguard will provide allowance in the event of actual Work Experience expenditure shortfalls. • Monthly Contracted Vendor forecasting: SCPA Works shall continue to require WIOA Youth grant contracted vendors to submit an annual spending forecast by the 15th calendar day on a monthly basis. The forecast shall list the relevant contract budget amount, the actual year-to-date expenditures, the anticipated expenditures for the remainder of the program year, and the balance of any under or overutilized budgetary funds. All remedies as detailed above shall continue to be enforced as established as of March 2024.

View Audit 342766

Finding 523458 (2024-006)

Significant Deficiency 2024

Crawfordsville Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Reporting § 200.303

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U210013 Pass-Through Enti...

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Significant Deficiency Context: For the three projects sampled for Davis-Bacon requirements, the contracts with the companies did not include the clauses for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $1,367,798. The School Corporation did obtain the weekly payroll reports certifications from the companies that performed renovations. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Special Tests and Provisions – Wage Rate Requirements for the Education Stabilization Fund. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. Anticipated Completion Date: We expect this Corrective Action to be implemented as of the current date due to this grant being completed and the School Corporation is not expected to have these grant funds in the future.

View Audit 342716

Corrective Action Plans

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