Corrective Action Plans

Finding 478274 (2023-003)

Material Weakness 2023

WI

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have gra...

Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The Village does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of federal awards is high. Auditor’s Recommendation: We recommend that the Village work on written policies and procedures over grants and grant expenditures. Management Response: The Village will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Kim Walker Anticipated Completion: Ongoing

View Audit 314951

Finding 478238 (2023-001)

Material Weakness 2023

Town of North Attleborough, Massachusetts

MA

Questioned Costs Period of Performance Subrecipient Monitoring § 200.308 § 200.309 § 200.403

Finding 2023-001 U.S. Department of Education Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Corrective Action Planned: The School will implement procedures to review all manual journal entries for period ...

Finding 2023-001 U.S. Department of Education Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Corrective Action Planned: The School will implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Anticipated Completion Date: Immediately Contact: Gilbert Lefort III, Director of Finance, North Attleborough Public Schools

View Audit 314913 Questioned Costs: $1

Finding 478203 (2023-003)

Material Weakness 2023

Great Rivers United Way, Inc.

WI

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Policies and Procedures over Federal Grants Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federa...

Policies and Procedures over Federal Grants Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The Organization does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of expenditures of federal awards is high. Auditor’s Recommendation: We recommend that the Organization work on written policies and procedures over grants and grant expenditures. Management’s Response: The Organization will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Jan Henry Anticipated Completion: Ongoing

View Audit 314893

Finding 478191 (2023-002)

Significant Deficiency 2023

Alliance Apartments Housing Development Fund Co., Inc.

NY

Cash Management HUD Housing Programs Matching / Level of Effort / Earmarking

We have requested HUD approval to delay reimbursement of the reserves pending receipt of Budget Based Rent increase. We anticipate that this will be approved.

View Audit 314887

Finding 478178 (2023-003)

Significant Deficiency 2023

Siena Heights University

MI

Student Financial Aid Reporting Significant Deficiency

Condition - Of the 40 students selected for enrollment reporting testing, 1 student did not have their status change updated appropriately. Planned Corrective Action: Management is developing a process between the Registrar's Office and the Office of Financial Aid to determine the proper reporting ...

Condition - Of the 40 students selected for enrollment reporting testing, 1 student did not have their status change updated appropriately. Planned Corrective Action: Management is developing a process between the Registrar's Office and the Office of Financial Aid to determine the proper reporting procedure for changes to enrollment status that fall between reporting windows to ensure timely and accurate reporting to the NSLDS. Contact person responsible for corrective action: Christopher Cox, Registrar Anticipated Completion Date: June 30, 2024

View Audit 314845

Finding 478175 (2023-002)

Material Weakness 2023

Grand Lake Mental Health Center, Inc.

OK

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

Federal Agency Name: Department of Health and Human Services, Assistance Listing No. 93.829 and 93.696 Program Names: Section 223 Demonstration Programs to Improve Community Mental Health Services, Certified Community Behavioral Health Clinics Expansion Grants Finding Summary: Appropriate documentat...

Federal Agency Name: Department of Health and Human Services, Assistance Listing No. 93.829 and 93.696 Program Names: Section 223 Demonstration Programs to Improve Community Mental Health Services, Certified Community Behavioral Health Clinics Expansion Grants Finding Summary: Appropriate documentation to support the allocations of compensation applicable to the referenced programs, or to support allowable costs or that the level of effort requirements, as outlined in the grant contracts were not readily available. Corrective Action Plan: Controls have been put in place to ensure that expenditures of program funds allocated through payroll expense are reviewed and approved by program management and are properly allocated based on time and activities worked consistent with grant requirements. Level of effort requirements as made known in grant contracts will be substantiated by payroll allocations. Responsible Individual: Trica Walters, Chief Human Resources Officer Completion Date: May 2024

View Audit 314844 Questioned Costs: $1

Finding 478162 (2023-003)

Significant Deficiency 2023

Snowy Mountain Development Corporation

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

Responsible Party: Sara Hudson Anticipated Completion Date: July 1, 2024 Corrective Action Plan: Per FFATA Reporting Requirements, and as provided to us (SMD) by our sub awardees, the following information and reporting will commence immediately:  SMD will report and answer the following que...

Responsible Party: Sara Hudson Anticipated Completion Date: July 1, 2024 Corrective Action Plan: Per FFATA Reporting Requirements, and as provided to us (SMD) by our sub awardees, the following information and reporting will commence immediately:  SMD will report and answer the following question in the FSRS system: The sub awardee’s business or organization's preceding completed ﬁscal year, did its business or organization receive (1) 80 percent or more of its annual gross revenues in U.S. federal Contract, subcontracts, loans, grants, subgrants, and/or cooperative agreements; and (2) $25,000,000 or more in annual gross revenues for U.S. federal contracts, subcontracts, loans, grans, subgrant, and/or cooperative agreements?  If the response indicates "yes" to the question additional compensation data will be collected. SMD will implement FFATA requirements by implementing a section dedicated to FFATA reporting in our Brownﬁelds ﬁnancial assistance applications. This will enable us to gather the data needed to complete the reporting. SMD has also implemented a project checklist for all of our Brownﬁeld Cleanup Projects, with a check-o􀀁 section dedicated as a second safeguard to ensure the completion of FFATA reporting.

View Audit 314834

Finding 477961 (2023-002)

None 2023

Paine College

GA

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

Finding 2023-001 - U.S. Department of Education {USDE), Title IV Student Financial Aid Programs: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. • The College had a difference in the Fed...

Finding 2023-001 - U.S. Department of Education {USDE), Title IV Student Financial Aid Programs: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. • The College had a difference in the Federal Work Study program which was not reconciled to the general ledger. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. Corrective Action - Management concurs with this finding. The College has implemented procedures to ensure that the Federal Work Study program reconciles to the general ledger.

View Audit 314668 Questioned Costs: $1

Finding 477957 (2023-001)

Significant Deficiency 2023

Regis University

CO

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

The University has adjusted the enrollment reporting calendar to ensure that updates, including the reporting of the graduation status (DegreeVerify), are certified, throughout the fiscal year, in order to maintain compliance with 34 CFR 682.610. The Office of the Registrar will prepare the certific...

The University has adjusted the enrollment reporting calendar to ensure that updates, including the reporting of the graduation status (DegreeVerify), are certified, throughout the fiscal year, in order to maintain compliance with 34 CFR 682.610. The Office of the Registrar will prepare the certification data during its monthly processes. The certification data will be reviewed for accuracy by the Registrar, who will be responsible for ascertaining timely submittal of the data with the National Student Clearinghouse. The Office of the Registrar has submitted changes to update the reporting of the graduation status (DegreeVerify) from quarterly to approximately every 45 days. This time frame is being tested to ensure timely data sharing between NSC and NSLDS, while optimizing the least amount of duplicate statuses and error warnings. The timing can be adjusted, but will never cause the institution to go out of compliance with the 60-day reporting requirement.

View Audit 314659

Finding 477914 (2023-001)

Significant Deficiency 2023

County of Calhoun

MI

Matching / Level of Effort / Earmarking Significant Deficiency

Finding: 2023-001 – Revenue Loss Calculation (Earmarking) Auditor Description of Criteria, Condition, and Effect: In accordance with the Uniform Guidance, recipients of Coronavirus State & Local Fiscal Recovery Funds may use payments from CSLFRF to replace lost public sector revenue to provide gove...

Finding: 2023-001 – Revenue Loss Calculation (Earmarking) Auditor Description of Criteria, Condition, and Effect: In accordance with the Uniform Guidance, recipients of Coronavirus State & Local Fiscal Recovery Funds may use payments from CSLFRF to replace lost public sector revenue to provide government services. Recipients may use this funding to provide government services to the extent of the reduction in revenue experience due to the pandemic. Under the Final Rule, recipients can elect a one-time “standard allowance” or they can calculate lost revenue based on the formula provide in the Final Rule to determine the amount of funds that can be used for the provision of government services. The County calculated lost revenue for fiscal years 2020-2023; however, certain items included in the calculation are not allowed per the Final Rule. As a result, the amount of revenue loss reported on the SLFRF compliance/P&E reports was incorrect. Auditor Recommendation: Management has revised its internal revenue loss calculation. We recommend the County update the amount on the current quarterly report and ensure that any future calculations are correct. Corrective Action: The County agrees that management has already taken appropriate action and will continue to provide correct calculations of revenue loss for future quarterly reports. The amount of the County’s revenue loss far exceeds the amount of ARPA funds spent within that category, and so this item did not and will not impact the accuracy of the County’s ARPA expenditure reports. Responsible Person: Megan Banning, Finance Director Anticipated Completion Date: December 31, 2024

View Audit 314617

Finding 477881 (2023-003)

Material Weakness 2023

Federal Hocking Local School District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding Number: 2023-003 Planned Corrective Action: The District will ensure that all contracts paid with Federal dollars in excess of $2,000 will contain the proper prevailing wage language Anticipated Completion Date: Immediate Responsible Contact Person: Bruce Steenrod, Treasurer/CFO

View Audit 314522

Finding 477873 (2023-001)

Significant Deficiency 2023

The Jane Goodall Institute for Wildlife Research, Education and Conser

DC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Views of Responsible Officials: Management agrees with the observations of the audit firm. The delayed submission of several programmatic reports was communicated to the donor but not properly documented and retained for our records. Using the Cooperative Agreement with USAID, we have reviewed and u...

Views of Responsible Officials: Management agrees with the observations of the audit firm. The delayed submission of several programmatic reports was communicated to the donor but not properly documented and retained for our records. Using the Cooperative Agreement with USAID, we have reviewed and updated a calendar for financial and programmatic report deadlines for the remainder of the award period. JGI-USA and JGI-Tanzania will monitor report submissions against the established reporting calendar. We will proactively communicate with the donor if extensions are needed and retain approved extensions for our records. In addition, we will request official modifications to reporting deadlines should they be needed.

View Audit 314509

Finding 406482 (2023-003)

Significant Deficiency 2023

City of La Habra

CA

Matching / Level of Effort / Earmarking

To ensure that the WIOA program spends 75% of the allocated WIOA funds on Out-of-School participants, staff will implement the following procedures: • Staff will closely monitor the expenditures after each month of billing to the grant and will make adjustments as needed on a regular basis; and • St...

To ensure that the WIOA program spends 75% of the allocated WIOA funds on Out-of-School participants, staff will implement the following procedures: • Staff will closely monitor the expenditures after each month of billing to the grant and will make adjustments as needed on a regular basis; and • Staff will limit enrollment of In-school youth, in order to keep the expenditures to this program at 25%; until out-of-school youth participants and spending can maintain the target of 75% of spending.

View Audit 311642

Finding 406442 (2023-010)

Material Weakness 2023

Somers School District

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking

FINDING 2023-010: LATE AUDIT SUBMISSION RESPONSE: Going forward the District will completed their annual audits in a timely fashion and in compliance with Montana administrative Rules and federal rules. The District will make sure that the auditors are award that we require a federal audit as well.

View Audit 311624

Finding 406431 (2023-024)

Significant Deficiency 2023

Langston University

OK

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

tudent Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Reco...

tudent Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will strengthen its processes to ensure that students needing exist counseling receive it in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services. Planned completion date for corrective action plan: September 2024

View Audit 311623

Finding 406423 (2023-023)

Material Weakness 2023

Langston University

OK

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

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the university in November 2023, in conjunction with the release of the 2022 audit report. The University will update its NSLDS reporting processes to ensure needed submissions are reported timely and accurately. Name(s) of the contact person(s) responsible for corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services. Planned completion date for corrective action plan: September 2024

View Audit 311623

Finding 406415 (2023-022)

Significant Deficiency 2023

Langston University

OK

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend that the University review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and timely. We also recommend the University implement formal review procedures to document the Return of Title IV calculations are being performed to minimize the likelihood that errors may go undetected and not be corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the university in November 2023, in conjunction with the release of the 2022 audit report. Procedures for review and return of Title IV funds are being updated to ensure refunds are returned in a timely manner. Return of Title IV calculations are being documented and reviewed by a party independent of the preparer to minimize the likelihood that errors go undetected and/or not be corrected in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services. Planned completion date for corrective action plan: September 2024

View Audit 311623 Questioned Costs: $1

Finding 406399 (2023-020)

Significant Deficiency 2023

Langston University

OK

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the university in November 2023, in conjunction with the release of the 2022 audit report. The University is creating a GLBA management program to govern security of GLBA data and ensure compliance with associated requirements. Name(s) of the contact person(s) responsible for corrective action: Heath Hodges, A&M CIO. Planned completion date for corrective action plan: March 2024

View Audit 311623

Finding 406391 (2023-019)

Material Weakness 2023

Langston University

OK

Matching / Level of Effort / Earmarking Eligibility Material Weakness § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the FSA handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the university in November 2023, in conjunction with the release of the 2022 audit report. Loan disbursement procedures and processes are being updated to ensure notifications are sent as outlined in the FSA Handbook. The University will develop policies and procedures to ensure compliance with the FSA Handbook. Name(s) of the contact person(s) responsible for corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services. Planned completion date for corrective action plan: September 2024

View Audit 311623

Finding 406383 (2023-018)

Material Weakness 2023

Langston University

OK

Student Financial Aid Eligibility Material Weakness § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review internal control reports and implement review controls for work performed by third party servicers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The University is already utilizing Visual Compliance to assess all vendors for suspension and debarment but will obtain and document the review of the SOC 2 report or Visual Compliance annually. Name(s) of the contact person(s) responsible for corrective action: Scott Schlotthauer, Chief Procurement Officer at Oklahoma State University. Planned completion date for corrective action plan: March 2024

View Audit 311623

Finding 406306 (2023-016)

Significant Deficiency 2023

Langston University

OK

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.344

Research and Development – Assistance Listing No. Various Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Explanation of disagreement with audit finding: There is no dis...

Research and Development – Assistance Listing No. Various Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Langston is strengthening the close-out process of federal awards to halt expenditures thus reducing redistributions and cost-transfers. Name(s) of the contact person(s) responsible for corrective action: Mr. Robert Dixon, Director, Grants and Contracts Fiscal Administration at Oklahoma State University and Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: September 2024

View Audit 311623

Finding 406257 (2023-015)

Significant Deficiency 2023

Langston University

OK

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.403

Research and Development – Assistance Listing No. Various Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to en...

Research and Development – Assistance Listing No. Various Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Langston is strengthening budgeting and payroll assignments to properly use appropriate cost codes to categorize types of payroll classification. Redistribution of expenditures between the payroll cost code categories within the appropriate project fund are in process. Name(s) of the contact person(s) responsible for corrective action: Mr. Robert Dixon, Director, Grants and Contracts Fiscal Administration, Oklahoma State University. Planned completion date for corrective action plan: June 2024

View Audit 311623 Questioned Costs: $1

Finding 406251 (2023-014)

Significant Deficiency 2023

Langston University

OK

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.305

Research and Development – Assistance Listing No. 43.008 Research and Development – Assistance Listing No. 93.433 Recommendation: We recommend that the University review and update current procedures to ensure subrecipient payments are paid timely. Explanation of disagreement with audit finding: T...

Research and Development – Assistance Listing No. 43.008 Research and Development – Assistance Listing No. 93.433 Recommendation: We recommend that the University review and update current procedures to ensure subrecipient payments are paid timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Langston is strengthening accounts payable processes and sign-off approvals in order process appropriate reimbursements to subrecipients timely. Name(s) of the contact person(s) responsible for corrective action: Mr. Robert Dixon, Director, Grants and Contracts Fiscal Administration at Oklahoma State University and Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: June 2024

View Audit 311623

Finding 406143 (2023-009)

Significant Deficiency 2023

Navajo Technical University

NM

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

Corrective Action: NTU will develop formal policies and procedures regarding enrollment reporting. This will include identifying the necessary enrollment data to update the National Student Loan Database System (NSLDS) on a timely basis in accordance with the Student Financial Aid Cluster requiremen...

Corrective Action: NTU will develop formal policies and procedures regarding enrollment reporting. This will include identifying the necessary enrollment data to update the National Student Loan Database System (NSLDS) on a timely basis in accordance with the Student Financial Aid Cluster requirements. NTU will be hiring an additional Financial Aid Technician and a Financial Aid Counselor to assist in addressing this finding. Person Responsible: Delores Becenti, Enrollment Director Estimated Completion Date: July 31, 2024

View Audit 311593

Finding 406142 (2023-008)

Material Weakness 2023

Navajo Technical University

NM

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Corrective Action: NTU will establish formal policies and procedures for the Return of Title IV Funds, ensuring alignment with U.S. Department of Education requirements. These procedures will cover student withdrawals and the necessary data entry and monitoring within the student information system....

Corrective Action: NTU will establish formal policies and procedures for the Return of Title IV Funds, ensuring alignment with U.S. Department of Education requirements. These procedures will cover student withdrawals and the necessary data entry and monitoring within the student information system. The Accounting Manager in the Student Accounts section of NTU’s Business Office will review all student enrollment transactions to ensure compliance with Return to Title IV requirements. Person Responsible: Gary Segaye, Financial Aid Director, Delores Becenti, Enrollment Director, and Geraldine Gamble, Accounting Manager Estimated Completion Date: July 31, 2024

View Audit 311593

Corrective Action Plans

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