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Finding 386473 (2023-014)
Significant Deficiency 2023
Views of Responsible Officials and Planned Corrective Action: The agency agrees with the finding. We found an error in the formula of the worksheet used for the preparation and submission of the quarterly expenditure report. The error resulted in not properly reporting the CARES Act reimbursement. ...
Views of Responsible Officials and Planned Corrective Action: The agency agrees with the finding. We found an error in the formula of the worksheet used for the preparation and submission of the quarterly expenditure report. The error resulted in not properly reporting the CARES Act reimbursement. The agency will report to the federal Child Support Services program to account for the over-reimbursement of federal share of expenditures. The error in the specific worksheet that resulted in the over-reporting of allowed expenditures has been corrected. Further, the agency will perform a review of all other subsidiary reports and worksheets that are used in preparation of the federal expenditure reports. This will be done in order to ensure that the federal reports are prepared accurately. Additionally, procedures for review of report preparation will be enhanced to further strengthen internal controls. Anticipated Completion Date: Correction of the specific worksheet deficiency has been completed. Corrections to the federal reports to account for the over-reimbursement will be completed in the next federal reporting cycle due on May 15, 2024. Review of all other subsidiary reports and worksheets and the enhanced report preparation review is part of an ongoing project to be completed no later than August 15, 2024. Contact Person: Name: Robert Hallmark Title: Agency Controller II Agency: Department of Finance and Administration-Office of Child Support Enforcement Address: 322 S Main St, Suite 100 City, State, Zip: Little Rock, AR 72201 Phone Number: 501-682-6306 Email Address: Robert.hallmark@ocse.arkansas.gov
View Audit 298801 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Action: Arkansas Department of Education recognizes this finding. ADE Finance understands the importance of supporting documentation for non-LEAs and has implemented a plan for FY23 communications. Furthermore, ADE Finance conducted follow-up com...
Views of Responsible Officials and Planned Corrective Action: Arkansas Department of Education recognizes this finding. ADE Finance understands the importance of supporting documentation for non-LEAs and has implemented a plan for FY23 communications. Furthermore, ADE Finance conducted follow-up communication with the U.S. Department of Education (ED) on March 1, 2024. It was concluded that FTE position data for non-LEAs were optional for Years 1 and 2 Annual Performance Reports per the ESSER Form Review Webinar Guidance. ADE was further instructed to omit non-LEA information from the template should it be unreasonable to provide for the FY22 reporting year in question. ADE will ensure non-LEA entities provide the requested 5.a – Full-Time Equivalent (FTE) Compliance Supplement information for supporting documentation with FY23 and subsequent Reporting Periods. Anticipated Completion Date: May 2024. ADE Finance is coordinating communication with non-Local Educational Agencies (non-LEAs) in effort to revise the data for FY22, however will omit the related data per U.S. Department of Education (ED) guidance provided on March 1, 2024, should non-LEAs be unable to provide quality data. Contact Person: Name: Amy Thomas Title: Accounting Operations Manager Agency: Arkansas Department of Education Address: Four Capitol Mall, Room 204 City, State, Zip: Little Rock, AR, 72201 Phone Number: 501-682-3636 Email Address: Amy.Thomas@ade.arkansas.gov
Views of Responsible Officials and Planned Corrective Action: Arkansas Department of Education recognizes this finding. The ADE Finance unit utilized data extracted from the statewide Local Educational Agencies (LEAs) system, APSCN, for the majority of parameters reported. However, APSCN does not h...
Views of Responsible Officials and Planned Corrective Action: Arkansas Department of Education recognizes this finding. The ADE Finance unit utilized data extracted from the statewide Local Educational Agencies (LEAs) system, APSCN, for the majority of parameters reported. However, APSCN does not have the ability to cross-reference financial expenses with Local Educational Agency’s (LEAs) personnel data, which led to the creation of the survey. LEAs were expected to report data during a subsequent school year post COVID-19 Pandemic. ADE gathered state total expenses for requested categories from the system compiled with the requested breakdowns by position type obtained in the manual survey. The two data sets did not align, thus seen in Questioned Costs which reflects the difference between the two datasets. LEA actual expenses, associated drawdowns, and disbursements were not affected by the amounts reported in the annual ESSER data. ADE Finance is currently working with APSCN personnel to explore options for assembling data without manual input from LEAs. When implemented, discrepancies in the state data reported to federal systems and LEAs data should not exist. ADE has the goal of utilizing this method for FY23 reporting in May 2024. Anticipated Completion Date: ADE Finance will revise its uploaded FY22 ESSER data template during the allowable period of July 29, 2024, through August 15, 2024. Contact Person: Name: Amy Thomas Title: Accounting Operations Manager Agency: Arkansas Department of Education Address: Four Capitol Mall, Room 204 City, State, Zip: Little Rock, AR, 72201 Phone Number: 501-682-3636 Email Address: Amy.Thomas@ade.arkansas.gov
View Audit 298801 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Action: Arkansas Department of Education recognizes this finding. ADE Finance completed the named report which contained a subtotal error that overstated the totals when provided to Legislative Auditors. However, logic verifications built into t...
Views of Responsible Officials and Planned Corrective Action: Arkansas Department of Education recognizes this finding. ADE Finance completed the named report which contained a subtotal error that overstated the totals when provided to Legislative Auditors. However, logic verifications built into the Federal System disallowed the items mentioned to be submitted. Therefore, the data reflected in Federal reporting for Arkansas was not overstated nor actual expenses and associated drawdowns completed erroneously. This information was confirmed with the U.S. Department of Education (ED) on February 21, 2024. ADE Finance assures that revisions to the FY23 ESSER data template will be made and uploaded to the Federal Reporting System during the allowable period of July 29, 2024, and August 15, 2024. Anticipated Completion Date: Data was effectively corrected at the time of reporting within the Federal System. ADE Finance will revise its uploaded FY23 ESSER data template during the allowable period of July 29, 2024, through August 15, 2024. Contact Person: Name: Amy Thomas Title: Accounting Operations Manager Agency: Arkansas Department of Education Address: Four Capitol Mall, Room 204 City, State, Zip: Little Rock, AR, 72201 Phone Number: 501-682-3636 Email Address: Amy.Thomas@ade.arkansas.gov
View Audit 298801 Questioned Costs: $1
Finding 386459 (2023-009)
Significant Deficiency 2023
Views of Responsible Officials and Planned Corrective Action: Management understands the recommendations provided in the finding. We are planning on updating our 2021 Risk Assessment with our campus community in the near future. In accordance with ALA's recommendation, we will focus on GLBA 16 CFR...
Views of Responsible Officials and Planned Corrective Action: Management understands the recommendations provided in the finding. We are planning on updating our 2021 Risk Assessment with our campus community in the near future. In accordance with ALA's recommendation, we will focus on GLBA 16 CFR 314 elements and financial aid data. As with our 2021 Risk Assessment, our plan will be reviewed and accepted by our Chancellor. We intend to have the Risk Assessment updated and reviewed by June 30, 2024. We will also coordinate the risks identified with the extensive list of controls and policies that currently protect student’s financial aid information. These include: Acceptable Use Policy_V7_3.pdf Antivirus and Malware Policy_V2_1.pdf Cloud Services Policy_V1_2.pdf Confluence Screenshots Of Contact Information For Critical Systems (1).pdf Data Classification Policy_V1_2.pdf Data Encryption Policy_V7_1.pdf Data Management Use Protection Policy_V7_2.pdf Data Protection Policy_V7_2 Data Protection Policy_V7_2.pdf Disaster Recovery Business Continuity System Recovery Prioritization List_V1_2.pdf Disaster Recovery Procedure_V1_5.pdf Drive Data Deletion Policy_V7_2.pdf E-Learning Policies_V7_1.pdf Email and Digital Communication Policy_V8_2.pdf Email and Digital Communication Policy_V8_2.pdf Employee Data Deletion Policy_V7_2.pdf Encryption of Sensitive Data on Transmission Policy_V7_2.pdf Faculty Senate Legislation Reference_V6.1.pdf Firewall Blacklist and Whitelist Policy_V7_2.pdf Firewall Management Procedure_V7_2.pdf GLBA Risk assessment.docx Incident Response and Forensic Analysis Procedures_V7_5.pdf IT Employee Departure Procedures_V7_2.pdf IT Security Awareness and Competencies Policy_V1_5.pdf IT Services System Administration Privileged Access Management Policy_V7_2.pdf IT System Backup Procedures_V7_2.pdf IT System Patching Process_V7_3.pdf Lab / Classroom Administrative Rights Exception Request_V6_1.pdf Local Firewall Procedures for Workstations and Mobile Devices_V7_2.pdf Log Review Policy_V2_1.pdf Mobile Device Security - Remote Email Destruction Process_V1_1.pdf Mobile Device Security Policy_V2_1.pdf Multi-factor Authentication - Information Technology Services - UA Little Rock.pdf Network Patching Process_V1_1.pdf PCI Compliance _ Training Policy_V7_2.pdf Physical Security Policy_V1_3.pdf Retention of Records Policies_V7_2.pdf Security and Incident Response Team Policy_V1_3.pdf Security and IT System Access Policy_V1_2.pdf Student Account Deletion Policy_V7_2.pdf System Log Requirements_V8_2.pdf UALR Change Management Policy 2.2.pdf Vendor Remote Access Policy_V1_1.pdf Vulnerability Scan Policy_V7_2.pdf Wireless Network Guest Security Policy_V1_1.pdf Wireless Security Policy_V1_2.pdf Workstation Administrative Rights Exception Request_V6_1.pdf Anticipated Completion Date: June 30, 2024 Contact Person: Name: Gerald J. Ganz, Jr. Title: Vice Chancellor for Finance & Administration Agency: University of Arkansas at Little Rock Address: 2801 S. University Avenue City, State, Zip: Little Rock, AR, 72204 Phone Number: 501-916-5622 Email Address: GJGanz@ualr.edu
Finding 386455 (2023-005)
Significant Deficiency 2023
Views of Responsible Officials and Planned Corrective Action: Due to the health concerns of the pandemic as well as unprecedented claims volume, claimants were not required to come into a local office for identity verification, the waiting week was waived for 2020, and the requirements for work sear...
Views of Responsible Officials and Planned Corrective Action: Due to the health concerns of the pandemic as well as unprecedented claims volume, claimants were not required to come into a local office for identity verification, the waiting week was waived for 2020, and the requirements for work search were adjusted in order to protect employees and claimants. Before the pandemic, all claimants were required to come to the local office to verify their identity. Removing these process controls resulted in several consequences as itemized below: • By waiving the waiting week, the claimant was able to receive payment the following week. For example, a fraudster could file a claim on Friday, then receive payment on Sunday, removing the typical week that an employer would respond to validate the separation from employment. • The information mailed to the employer and claimant were not received before payments were made due to the lack of waiting week. • Businesses were closed at that time and did not respond to the unemployment paperwork timely to report fraudulent claims. • Identity theft fraudsters often changed the address of the individuals for which they had filed claims in order to prevent the victims from being notified and reporting the fraud. In 2020, the work search requirement was reinstated. In 2021, all claimants had to verify their identity in-person at the local office before the claim was opened for a regular unemployment claim. The UIdentify program was utilized for identity verification for the PUA claims filed after January 1, 2021. The waiting week was reinstated in January 2021, which lengthened the time period for employers to respond before payment was issued. In addition, Internal Audit created the Fraud Investigation Unit and hired additional staff to focus on investigating the identity theft fraud claims. When the perpetrator is identified, a determination is issued and an overpayment is established in the perpetrator’s name/SSN for collection. The NASWA Integrity Data Hub (IDH) crossmatch was implemented in July 2020 as well in an effort to identify additional fraudulent claims for investigation. ADWS was the first UI program to implement 2 projects with the Department of Labor for identity verification. One is using Login.gov and the other involves the United States Postal Service where they verify the identity of claimants for using multifactor authentication and in person presentation of ID. The Login.gov pilot started in 2022 and the USPS pilot project started in 2023. 1. The Login.gov project uses the current system that Federal agencies use to verify identity and went into service in Arkansas as of March 2022. A link is given to the claimant, when they select verify ID through login.gov and go through the steps to verify their identity through the federal government system. If they are approved, we are sent an IA2 verification to the UI processing system to allow staff to match back to the claim to prove ID verification. 2. The United States Postal Service project, implements in Arkansas March 2023, offers the claimant the same link as Login.gov, but grants the additional option to verify their identity at any US Post Office in the country. A barcode is created and must be taken with a valid government-issued ID (they are given examples) along with proof of current address to the post office in person. If they are approved, we are sent an IA2 verification to the UI processing system to allow staff to match back to the claim to prove ID verification. Anticipated Completion Date: Corrective action was taken for the controls the ALA staff recommended. Contact Person: Name: Sheri Rooney Title: Program Administrator Agency: Division of Workforce Services Address: 2 Capitol Mall City, State, Zip: Little Rock, AR 72201 Phone Number: 501-682-3382 Email Address: Sheri.Rooney@arkansas.gov
View Audit 298801 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Action: Department of Human Services Response DHS concurs with the finding. The SNP database has been updated to reflect that a National Disqualified List (NDL) search was run on the 15 providers that were reviewed. The Health and Nutrition Uni...
Views of Responsible Officials and Planned Corrective Action: Department of Human Services Response DHS concurs with the finding. The SNP database has been updated to reflect that a National Disqualified List (NDL) search was run on the 15 providers that were reviewed. The Health and Nutrition Unit for the Office of Early Childhood conducted a staff training on the written application procedure with an emphasis on performing and documenting NDL searches prior to approval of the application. (Note: Effective August 1, 2023, DHS DCCECE has transitioned to Arkansas Department of Education.) Arkansas Department of Education Response Arkansas Department of Education’s Office of Early Childhood, Health and Nutrition unit conducted training December 2023 and continues to maintain staff training on the written application procedure to ensure providers are reviewed against the National Disqualified List (NDL) database and prior to approval. Anticipated Completion Date: Department of Human Services Response Complete Arkansas Department of Education Response Continuous Contact Person: Name: Pamela Burton Title: Director, Health and Nutrition Unit, Division of Elementary and Secondary Education Agency: Arkansas Department of Education Address: 700 Main Street, Room 1216 City, State, Zip: Little Rock, AR, 72203 Phone Number: 501-320-8978 Email Address: Pamela.Burton@ade.arkansas.gov
Contacts: Alex Antkowiak, David Kilpatrick, and Katherine Robinson Titles: VP Accounting and Senior Director, Education Programs & Productions, and Payroll Manager, respectively Anticipated Completion Date: September 2024 Corrective Action: The Center is committed to ensuring the appropriate documen...
Contacts: Alex Antkowiak, David Kilpatrick, and Katherine Robinson Titles: VP Accounting and Senior Director, Education Programs & Productions, and Payroll Manager, respectively Anticipated Completion Date: September 2024 Corrective Action: The Center is committed to ensuring the appropriate documentation is in place to adhere to federal regulations regarding activities allowed or unallowed and allowable costs. In response to the audit finding, the Center is taking the following corrective actions to address the audit recommendations: • Accounting will convene meetings with Production and Operations Managers to communicate the Fiscal Year 2023 Federal Award Findings, study and strengthen internal controls in place, review the general criteria within 2 CFR Section 200.403 for manager awareness, and reinforce the importance of accuracy and timeliness of pay rates. • Production and Operations Managers will enact recommendations from Accounting Personnel to strengthen internal controls, proactively communicate with Unions throughout the year and prior to year-end to stay informed of any changes to rates established in Collective Bargaining Agreements and apply changes in pay rates prospectively from date of notice and retrospectively when required. • The Payroll Department, in collaboration with Accounting, will establish a schedule to sample support from managers for compliance with transparency initiatives. Status as of February 2024: The Theater for Young Audience Touring Production and Operations Manager in charge of payroll processing has updated processes to create an audit trail for pay rate calculation, update payroll submission form to include a PDF copy of the audit trail for Payroll Department’s inspection.
Management’s Response: The College will strengthen its policies and procedures to ensure documentation of review and approvals for reporting to ensure reporting compliance. Anticipated Completion Date: February 28, 2024
Management’s Response: The College will strengthen its policies and procedures to ensure documentation of review and approvals for reporting to ensure reporting compliance. Anticipated Completion Date: February 28, 2024
Finding 2023-003 – Head Start Cluster – Reporting Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all required federal reports h...
Finding 2023-003 – Head Start Cluster – Reporting Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all required federal reports have a documented, formal review of the reports before they are submitted to ensure the information submitted is accurate Anticipated Completion Date: April 2024
Condition - The District's expenditure report filed for June 30, 2023 included expenditures that were not disbursed as of June 30, 2023. These amounts were not reported as committed or obligated and were not liquidated within 90 days of the end of the fiscal year. Plan - Management will monitor exp...
Condition - The District's expenditure report filed for June 30, 2023 included expenditures that were not disbursed as of June 30, 2023. These amounts were not reported as committed or obligated and were not liquidated within 90 days of the end of the fiscal year. Plan - Management will monitor expenditure reports to ensure that amounts claimed have been disbursed prior to submitting the report or included them as obligated. Anticipated Date of Completion - June 30, 2024. Management Response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed or obligated expenditures will be reported appropriately, and will be liquidated within 90 days of the end of the fiscal year.
View Audit 298743 Questioned Costs: $1
Condition - The District does not have internal controls in place to prevent expenditure reports being submitted that include expenditures that have not been spent, committed, or obligated. Plan - Management will implement internal controls to ensure proper expenditure reports are being submitted. ...
Condition - The District does not have internal controls in place to prevent expenditure reports being submitted that include expenditures that have not been spent, committed, or obligated. Plan - Management will implement internal controls to ensure proper expenditure reports are being submitted. Anticipated date of Completion - June 30, 2024. Name of Contact Person - Jerry Becker, Superintendent. Management Response - There is no disagreement. The District will implement internal controls to ensure expenditure reports are being submitted accurately.
U.S. Department of Agriculture 2023 - 003 Food Distribution Cluster – Assistance Listing No. 10.568, 10.569 Recommendation: We recommend that Gleaners review its process and procedures to ensure all control sign-offs are maintained on receipts. Explanation of disagreement with audit finding: There i...
U.S. Department of Agriculture 2023 - 003 Food Distribution Cluster – Assistance Listing No. 10.568, 10.569 Recommendation: We recommend that Gleaners review its process and procedures to ensure all control sign-offs are maintained on receipts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has reviewed the process and procedures with department manager and new staff. Management will follow up quarterly to verify the process is completed accordingly. Names of the contact persons responsible for corrective action: Tiffany Stead and Joseph Slater Planned completion date for corrective action plan: 10/1/2023.
Management agrees with the recommendation. Corrective action by Associate VP of Enrollment Services and University Registrar is as follows: The Office of Enrollment Services has a supplemental procedure in place to capture students who graduate after the initial file submission to the National Stude...
Management agrees with the recommendation. Corrective action by Associate VP of Enrollment Services and University Registrar is as follows: The Office of Enrollment Services has a supplemental procedure in place to capture students who graduate after the initial file submission to the National Student Clearinghouse. To avoid any oversight in the future, the Office of Enrollment Services will enhance the edit report process and frequency. Effective immediately, the edit report will be generated every thirty days by the Compliance Officers to ensure all manual updates to a prior graduation are captured within the sixty-day requirement.
Finding 386309 (2023-005)
Significant Deficiency 2023
Recommendation: We recommend the University evaluate its procedures and a policy around how level of education is determined and verified when packaging and awarding students. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response ...
Recommendation: We recommend the University evaluate its procedures and a policy around how level of education is determined and verified when packaging and awarding students. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Marymount University experienced high turnover in the Office of Financial Aid from the Director down to the counselor position in the 22-23 academic year. In that transition, Attain partners was contracted in late 2022 as interim staffing. For the one student in the finding that was found to have received a grade level 3 loan instead of level 2 based on the number of credits completed, research found that a rule setting in Ellucian Colleague caused the student to be auto-packaged at level 3 and it was accepted and disbursed in COD (Common Origination & Disbursement). Moving forward, Attain Partners will work with Marymount IT to update any rule settings to catch this issue and provide the Marymount Financial Aid office with internal controls that will catch any issues for the current aid year. Management notes that this issue arose due to a software programming error tied to an updated rule setting in Ellucian Colleague. Moving forward staff in Financial Aid will work in tandem with colleagues in Information Technology to review all updated rule setting in order to catch and address potential miscalculations. Name(s) of the contact person(s) responsible for corrective action: Meghan Sutton, Interim Director of Financial Aid, 703.284.1532 Planned completion date for corrective action plan: May 2024
View Audit 298705 Questioned Costs: $1
Finding 386304 (2023-003)
Significant Deficiency 2023
Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...
Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately 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: The findings were a result of data entry or date errors. Moving forward the Registrar's Office will have a second staff member review files prior to submission to ensure the accuracy of the submission to the National Student Clearinghouse. The Registrar's Office will notify Financial Aid of NSC submission dates so the FA team can verify accuracy in NSLDS. Name(s) of the contact person(s) responsible for corrective action: Dr. Meghan Arias, University Registrar, 703-284-1526 Planned completion date for corrective action plan: 3/24/24 - date of next file submission
Higher Education Emergency Relief Funds – Assistance Listing No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure reports are being uploaded and submitted timely. University of Maine at Farmington Condition: During our testing of 11 quarterly reports, ...
Higher Education Emergency Relief Funds – Assistance Listing No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure reports are being uploaded and submitted timely. University of Maine at Farmington Condition: During our testing of 11 quarterly reports, it was noted that University of Maine at Farmington (UMF) had two reports of two sampled that were not submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The upcoming reporting requirements have been added to the calendar and invoicing spreadsheet of UMF’s Director of Finance. Additionally, due dates and requirements are noted by both UMF’s Chief Business Officer (CBO) and its Vice President for Student Affairs and Enrollment Management. The CBO will continue to perform a final review prior to submission. Name(s) of the contact person(s) responsible for corrective action: Kathleen Falco, Director of Finance for the University of Maine at Farmington Planned completion date for corrective action plan: Completed
Condition: The Commission was unable to provide adequate source documentation to support that the match requirement was met. Planned Corrective Action: Management agrees that match requirements for Continuum of Care awards have not been maintained as required by the Uniform Guidance. In July 2023, m...
Condition: The Commission was unable to provide adequate source documentation to support that the match requirement was met. Planned Corrective Action: Management agrees that match requirements for Continuum of Care awards have not been maintained as required by the Uniform Guidance. In July 2023, management was notified by HUD after completion of an on-site monitoring visit that the Commission's claimed matching expenses that were not adequately supported by source documentation. In response, management has placed in service additional controls to ensure the compliance requirements are being monitored and in place for the new program. Contact person responsible for corrective action: Steve Raiche Anticipated Completion Date: 6/30/2024
View Audit 298666 Questioned Costs: $1
Management acknowledges the finding. The finding was a result of a counselor not performing their tasks timely at a specific time period. Since the finding there is a new student financial aid director and counselor. Additionally, as this deficiency was restricted to WP online programs, the Universi...
Management acknowledges the finding. The finding was a result of a counselor not performing their tasks timely at a specific time period. Since the finding there is a new student financial aid director and counselor. Additionally, as this deficiency was restricted to WP online programs, the University has expanded staffing in that area to better coincide with an expanding population of students and to further ensure timely processing. The University identified the issue and put procedures in place to ensure that these dates will be met on an ongoing basis prior to the audit review.
Finding 2023-002 – Enrollment Reporting Condition: The College did not notify the National Student Loan Data System (NSLDS) in a timely manner for 1 student with a status change out of a sample of 25 tested. Management Response: Management concurs with the finding. Views of Responsible Officials and...
Finding 2023-002 – Enrollment Reporting Condition: The College did not notify the National Student Loan Data System (NSLDS) in a timely manner for 1 student with a status change out of a sample of 25 tested. Management Response: Management concurs with the finding. Views of Responsible Officials and Corrective Action Plan: Lebanon Valley College uses the National Student Clearinghouse (NSC) to transmit enrollment information to the National Student Loan Data System (NSLDS). The College has verified that the student status changes were correctly submitted to the NSC, however the campus and program level information was not properly reflected in NSLDS and did not appear on the error report. This appears to be connected to the outages experienced by NSLDS. The College’s Financial Aid Office, along with the Registrar’s office will begin verifying the number of students on the NSLDS student roster each semester. The roster number will be compared to the number of students expected to be on the roster per Financial Aid data. Any discrepancies in this number will be researched and the discovery of any that did not reach NSLDS will be corrected in conjunction with the NSC and NSLDS. Anticipate Completion Date: April 1, 2024 Name of Responsible Person: Christopher Hanlon, Director of Financial Aid chanlon@lvc.edu
FA 2023-001 Strengthen Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Departmen...
FA 2023-001 Strengthen Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 (Year: 2021) Questioned Costs: None Identified Prior Year Finding: Not Applicable Description: A review of construction-related expenditures charged to the Elementary and Secondary School Emergency Relief Fund programs revealed that the School District's internal control procedures were not operating to ensure that Wage Rage Requirements were followed properly. Corrective Action Plans: The School District will review and update the current procedures to ensure that the Wage Rate requirements are met. Estimated Completion Date: June 30, 2024 Contact Person: Dr. Samuel P. Light, Superintendent Telephone: (706) 359-3742 Email: slight@lcboe.us
Condition: The University did not accurately report the effective date of student's status change to the NSLDS. Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Planned Corrective Action: The cause of t...
Condition: The University did not accurately report the effective date of student's status change to the NSLDS. Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Planned Corrective Action: The cause of the error has been found to be a software issue and the University is actively working with the vendor to determine the ultimate solution. The University has implemented additional controls to ensure that the accurate effective date is reported to the NSLDS in a timely manner. Contact person responsible for corrective action: Diane M. Praet, Associate Vice President and University Registrar Anticipated Completion Date: 3/31/2024
Action taken in response to finding: Fiscal Affairs will review reporting requirements for any funding received; communicate such requirements to the appropriate parties within the University; and coordinate with Office of Research & Sponsored Programs to ensure that the reporting requirement is me...
Action taken in response to finding: Fiscal Affairs will review reporting requirements for any funding received; communicate such requirements to the appropriate parties within the University; and coordinate with Office of Research & Sponsored Programs to ensure that the reporting requirement is met.
Action taken in response to finding: Fiscal Affairs will more carefully review methodologies provided by the granting agency when seeking funding, maintain more thoroughly documented records of any pertinent calculations and communications, and ensure that information is disseminated to appropriate...
Action taken in response to finding: Fiscal Affairs will more carefully review methodologies provided by the granting agency when seeking funding, maintain more thoroughly documented records of any pertinent calculations and communications, and ensure that information is disseminated to appropriate parties.
Response to Finding 2023-001: Status Changes Management Response Saint Vincent College concurs with the finding of delays in reporting changes of student enrollment status to the National Student Loan Data System (NSLDS) and attributes the delays to 1.) the first cohort of a joint program with an...
Response to Finding 2023-001: Status Changes Management Response Saint Vincent College concurs with the finding of delays in reporting changes of student enrollment status to the National Student Loan Data System (NSLDS) and attributes the delays to 1.) the first cohort of a joint program with another institution reaching completion 2.) a data breach reported by National Student Clearinghouse (NSC) in June 2023. All students identified as being reported outside of the required time period are enrolled in the joint Bachelor of Science degree in Nursing between Saint Vincent College and Carlow University that began in Fall 2019. Under the agreement for this program, the Registrar’s office of Saint Vincent College reports enrollment to the NSLDS via the NSC. Students graduate with a Carlow University degree. Saint Vincent College is to report program completers as withdrawn at the end of the final enrollment period and Carlow University is to report the students as graduated. The first cohort through this arrangement completed the program requirements in May of 2023. The students in this cohort were not included with the other student enrollment status changes reported in May 2023 following the end of the semester/graduation. While Saint Vincent did ultimately report the cohort as withdrawn, it occurred outside of the required time frame. Saint Vincent’s primary method of reporting status changes to the NSLDS is through the NSC. The NSC reported a data breach on June 26, 2023, at which point the College’s IT department instructed the Registrar to immediately stop sending data to the NSC. The resulted in the aforementioned cohort of students not being reported to the NSC or NSLDS until September 2023 when the College’s IT department provided approval for the Registrar to resume sending data to the NSC. Corrective Action Beginning March 1, 2024, Saint Vincent College’s Financial Aid Office in conjunction with Registrar’s office has implemented a 45-day report to verify that all withdrawals and completions have reached NSLDS via the National Student Clearinghouse. The discovery of any that did not reach NSLDS will be manually reported directly on the NSLDS platform to avoid being outside of the 60-day requirement. Further, during any period of known issues/outages of NSC, the College will report status changes directly to NSLDS. Conclusion The College deems that the corrective action steps outlined above will sufficiently resolve the findings and prevent any future instances of untimely reporting of enrollment data to the NSLDS. Responsible Party, Joshua A. Guiser, CPA. Vice President for Finance and Treasurer Chief Financial Officer
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