Corrective Action Plans

Finding 403320 (2023-017)

Significant Deficiency 2023

DC

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302 § 200.303

The Office of the State Superintendent (OSSE) agrees with the conditions and recommendations of this finding. The OSSE corrective action plan includes the following: • The OCFO budget team will ensure that every budgeted federal award has a corresponding equivalent Federal Notice of Grant Award (...

The Office of the State Superintendent (OSSE) agrees with the conditions and recommendations of this finding. The OSSE corrective action plan includes the following: • The OCFO budget team will ensure that every budgeted federal award has a corresponding equivalent Federal Notice of Grant Award (NOGA). • Grant reconciliations done to determine carryover balances and subsequent budget modifications will incorporate cash as well as accrued expenditures. • Quarterly financial reviews will be conducted to properly review and support expenditures. • During the year-end close process, the accounting team will compare total awarded amount and total expenditures. Contact - Keith Fletcher, Agency Fiscal Officer, OSSE, Crosby Boyd, Controller, Education Cluster Estimated Completion Date - February 1, 2025 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403315 (2023-012)

Material Weakness 2023

Government of the District of Columbia

DC

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will create a compliance plan to validate the review of applicant’s eligibility. In January 2024, DHCD updated the Document Checklist to strengthen the program’s eligibi...

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will create a compliance plan to validate the review of applicant’s eligibility. In January 2024, DHCD updated the Document Checklist to strengthen the program’s eligibility determination and review. Beginning in April 2024, DHCD reviewed the eligibility of applicants before payments were disbursed. Contact - Lesley Edmond, DHCD Housing Compliance Officer Estimated Completion Date - This will be incorporated into the revised monitoring plan on July 28, 2024. See Corrective Action Plan for chart/table

View Audit 310468

Finding 403314 (2023-011)

Material Weakness 2023

Government of the District of Columbia

DC

Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303

The Department of Human Services (DHS) OCFO concurs with the finding. Expenditures were inadvertently categorized to the incorrect fund. Moving forward, a meeting will be scheduled with the HSSC Comptroller, the Accounting Officer, the AFO and the Budget Staff for a detailed review and walk through...

The Department of Human Services (DHS) OCFO concurs with the finding. Expenditures were inadvertently categorized to the incorrect fund. Moving forward, a meeting will be scheduled with the HSSC Comptroller, the Accounting Officer, the AFO and the Budget Staff for a detailed review and walk through of the SEFA to confirm the expenditures are correctly categorized by fund and grant, and expenditures reconcile to reports from the financial system. Contact - Barbara Roberson, Accounting Officer Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403313 (2023-010)

Material Weakness 2023

Government of the District of Columbia

DC

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The Department of Human Services (DHS) agrees with the findings. To address any documentation gaps, DHS introduced new Standard Operating Procedures (SOPs) for Family Rehousing and Stabilization Program (FRSP) in fiscal year 2023. The new SOP implements stricter internal control procedures, regular...

The Department of Human Services (DHS) agrees with the findings. To address any documentation gaps, DHS introduced new Standard Operating Procedures (SOPs) for Family Rehousing and Stabilization Program (FRSP) in fiscal year 2023. The new SOP implements stricter internal control procedures, regular audits, and streamlining the eligibility determination process. The majority of findings were for participants enrolled into FRSP before the new SOPs took effect. DHS will continue execution of the stricter internal controls and audits, to ensure there are no documentation gaps moving forward. Contact - Noah Abraham, Interim FSA Administrator, DC Department of Human Services Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468 Questioned Costs: $1

Finding 403309 (2023-008)

Significant Deficiency 2023

Government of the District of Columbia

DC

Matching / Level of Effort / Earmarking Subrecipient Monitoring HUD Housing Programs § 200.303

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will input data into Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for all Community Development Block Grants Section 108 Loan Guar...

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will input data into Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for all Community Development Block Grants Section 108 Loan Guarantees program subawards. Contact - Lesley Edmond, DHCD Housing Compliance Officer Estimated Completion Date - June 28, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403305 (2023-007)

Significant Deficiency 2023

Government of the District of Columbia

DC

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The District Department of Health (DC Health) concurs with the finding. Management Evaluations to Determine Use of COVID Self Declared by Local Agency Staff: The DC WIC State agency will conduct a statewide management assessment exercise to evaluate at least 8 WIC clinics in DC across all 4 local a...

The District Department of Health (DC Health) concurs with the finding. Management Evaluations to Determine Use of COVID Self Declared by Local Agency Staff: The DC WIC State agency will conduct a statewide management assessment exercise to evaluate at least 8 WIC clinics in DC across all 4 local agencies in June 2024 to evaluate adherence to WIC Program regulations, policies and procedure. The areas to be evaluated will include certification and eligibility determination practices by clinic staff in determining income eligibility. Training for all DC WIC Staff by September 30, 2024: As part of staff development and quality assurance, the DC State Agency will conduct a statewide training for all WIC clinic staff to reinforce the steps in determining and documenting the household income of WIC program applicants. Development to Remove the Option to Use COVID Self Declared in HANDS Management Information System: The DC WIC Program is part of a consortium of seven (7) states using the same software. All system changes that require software development will require the consent of all consortium members. DC Will make a request for the option to remove “COVID Self Declared” from the system. The agency hopes this can be done by the end of December 2024, however, there are other developmental changes ongoing that may push the timeline further. Contact - Akua Odi Boateng, WIC State Director Estimated Completion Date - December 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403304 (2023-006)

Significant Deficiency 2023

Government of the District of Columbia

DC

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

The District Department of Health (DC Health) concurs with the finding. Policy and Procedure: DC WIC will draft an internal policy and procedure as part of the program’s statewide Policy and Procedure manual, outlining the standard operating process to review and approve annual rebates from a vendo...

The District Department of Health (DC Health) concurs with the finding. Policy and Procedure: DC WIC will draft an internal policy and procedure as part of the program’s statewide Policy and Procedure manual, outlining the standard operating process to review and approve annual rebates from a vendor. DC WIC will train key staff at DC Health including program and financial staff on the new policy and procedure. Supporting Documentation: DC Health and a service provider have agreed via email to the following annual process. 1) The service provider emails cover letter to DC WIC contacts to review rebate dollar amount and direct deposit account number. 2) DC WIC replies confirming or correcting information provided. 3) The service provider deposits annual rebate into DC Health account. Contact - Sara Beckwith, Bureau Chief, Nutrition and Physical Fitness Bureau Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403294 (2023-004)

Significant Deficiency 2023

Government of the District of Columbia

DC

Special Tests & Provisions Subrecipient Monitoring Eligibility § 200.303

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. Strict procedures and practices are in place to ensure contract compliance. OFT manages quarterly audit reviews of UPO practices to ensure proper han...

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. Strict procedures and practices are in place to ensure contract compliance. OFT manages quarterly audit reviews of UPO practices to ensure proper handling of DHS referral forms and intake documents up-holds to policy and procedures governed in order to mitigate the errors. OFT will continue this practice with UPO EBT Card Distribution sites to secure the EBT cards and document reconciliation. All Intake Procedures and Processes found in the EBT Manual are followed thoroughly by all employees. As practice, UPO will continue to enforce the progressive disciplinary process for errors or omissions identified during daily operations. Contact - Valencia Gregory, Program Analyst, OCFO/OFT Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403293 (2023-003)

Material Weakness 2023

Government of the District of Columbia

DC

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) Program Management Administration team agree with the findings. For the fifteen (15) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographi...

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) Program Management Administration team agree with the findings. For the fifteen (15) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identified the actions completed to eliminate the deficiencies. The District will focus on efforts that will create the maximum impact, which includes creating new options for collaboration, streamlining current communication, and introducing cross-functional prioritization. These strategies will help the District move projects toward completion and are rooted in continuous quality improvement. To guide its strategic efforts and track its impact, DHS has outlined the following four phases of corrective action plans to be taken to ensure the deficiencies will be eliminated: • Review and Prioritization, • Design and Development, • Implementation, and • Monitor and Evaluation. Each phase has several process steps including a completion document that signals the permission to move to the next phase. The detailed process steps are documented under DHS’ Consolidated Semi-Annual SNAP Advance Warning Letter Corrective Action Plan and FFY2024 Quality Control Corrective Action Plan reports dated April 2024. The corrective action plan is facilitated by the Quality Improvement Program and since implementing this process in January 2021, the District has identified root causes for errors and gaps in internal auditing and evaluation processes. Therefore, the flow of the semi-annual corrective action plans reflects the District’s commitment to a collaborative corrective action plan - expanding the data analysis section to include data and analysis of internal methods, a complete summary of each phase completed, and a timeline for upcoming phase/project completion. Contact - Stephanie Bloch-Newman, Deputy Administrator for Innovation & Change Management Estimated Completion Date - September 30, 2025 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403292 (2023-002)

Significant Deficiency 2023

Government of the District of Columbia

DC

Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) concurs with the finding. DHS Budget and Accounting staff will meet on a quarterly basis to review and walk through the SNAP source and supporting documentation for the required match to ensure the match is reported accurately on the SF-425. The Accounting an...

The Department of Human Services (DHS) concurs with the finding. DHS Budget and Accounting staff will meet on a quarterly basis to review and walk through the SNAP source and supporting documentation for the required match to ensure the match is reported accurately on the SF-425. The Accounting and Budget team has revised the supporting documents used to calculate the SNAP matching, level of effort and earmarking. These documents have been linked within one file to ensure all changes made to the supporting documents roll to the appropriate lines on the source document to ensure match calculation are accurate and verifiable. This document is reviewed by the Accounting and Budget team prior to populating the SF-425 in the Food Program Reporting System (FPRS). This process was implemented during the first quarter of FY2024. Contact - Hayden Bernard, Agency Fiscal Officer, DHS Estimated Completion Date - Completed on January 1, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403278 (2023-001)

Material Weakness 2023

Catherine Booth Friendship House Residence Inc., A Texas Corporation

TX

Questioned Costs HUD Housing Programs Reporting

Project Legal Name: Catherine Booth Friendship House Residence, Inc., A Texas Corporation HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone N...

Project Legal Name: Catherine Booth Friendship House Residence, Inc., A Texas Corporation HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Management is reaching out to HUD for retroactive approval of the repayments and will implement procedures to ensure HUD approval is obtained in the future, if needed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations 1. Finding 2022-001 Resolved. See finding 2023-001

View Audit 310457 Questioned Costs: $1

Finding 403258 (2023-001)

Material Weakness 2023

Housing Authority of the County of Ford

IL

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Managements Planned Corrective Action: The Executive Director, Jamie Satterfield will review all statements received and match detailed invoices to the statements prior to a check being prepared for payment. That detail will be made available to the Board member designated to co-sign the checks pr...

Managements Planned Corrective Action: The Executive Director, Jamie Satterfield will review all statements received and match detailed invoices to the statements prior to a check being prepared for payment. That detail will be made available to the Board member designated to co-sign the checks prior to distribution. Payment should be withheld until adequate documentation is obtained from the employee initiating the purchase.

View Audit 310431

Finding 403239 (2023-004)

Significant Deficiency 2023

Chief Dull Knife College

MT

Reporting Matching / Level of Effort / Earmarking

Reporting Requirements: Chief Dull Knife College will continue to review reporting requirements for all grants received. HEERF reports were posted to the College’s website, but the third quarter 2023 report was posted in the Financial Section rather than the IHE’s activities section. This procedur...

Reporting Requirements: Chief Dull Knife College will continue to review reporting requirements for all grants received. HEERF reports were posted to the College’s website, but the third quarter 2023 report was posted in the Financial Section rather than the IHE’s activities section. This procedure is being corrected and will be reviewed for all grants.

View Audit 310397

Finding 403180 (2023-002)

Material Weakness 2023

Harrison Hills City School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management

Even though prevailing wage was paid, contract was bid and awarded as such, in the future, the Treasurer will ensure that prevailing wage rate requirements of necessary clauses are included within all applicable contracts.

View Audit 310361

Finding 403179 (2023-002)

None 2023

Gulf Coast Community Services Association

TX

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

ASSISTANCE LISTING 93.569 – COMMUNITY SERVICES BLOCK GRANT FEDERAL GRANT AWARD NUMBERS: 2101TXCOSR AND 2201TXCOSR PASS-THROUGH ENTITY IDENTIFYING NUMBERS: 61220003647 AND 61230003800 FINDING NO. 2023-002: ALLEGED USE OF FEDERAL FUNDS IN FRAUDULENT MANNER Planned Corrective Action Plan: The Organizat...

ASSISTANCE LISTING 93.569 – COMMUNITY SERVICES BLOCK GRANT FEDERAL GRANT AWARD NUMBERS: 2101TXCOSR AND 2201TXCOSR PASS-THROUGH ENTITY IDENTIFYING NUMBERS: 61220003647 AND 61230003800 FINDING NO. 2023-002: ALLEGED USE OF FEDERAL FUNDS IN FRAUDULENT MANNER Planned Corrective Action Plan: The Organization is committed to combatting fraud by creating an organizational culture and structure conducive to focusing on control activities, fraud-awareness initiatives, reporting mechanisms and employee integrity activities including:Revise programmatic and departmental approval authority-related guidelines designed to counter the previously encountered fraud schemes. • Maximize the functionality of the existing client software systems (e.g., NewGen and Fastrack) to minimize the dependency on external documents. • Use multiple methods to reinforce key antifraud messages through education and training on an ongoing basis to increase managers’ and employees’ awareness of potential fraud schemes. • Provide a hotline and other options for potential reporters of fraud to communicate and ensure that the Organization’s stakeholders (e.g., employees, vendors, program beneficiaries, and the public) are aware of the Organization’s access points to report potential fraud. • Implement mandatory virtual conflict of interest trainings. • Develop a board-approved policy regarding the Organization’s employees receiving services. • Revise the Conflict-of-Interest Policy in the Employee Handbook to serve as a coaching guide that clearly conveys that anyone in the Organization may develop a conflict of interest, whether they are entry-level or a member of the leadership team. Anticipated Implementation Date: December 31, 2024 Contact Person Responsible for Corrective Action: Dr. Jonita Reynolds, Chief Executive Officer

View Audit 310350 Questioned Costs: $1

Finding 403176 (2023-002)

Significant Deficiency 2023

Public Health - Madison and Dane County

WI

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

City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal...

City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal control procedure will ensure there are proper review and approval processes over completeness and accuracy of reports before submissions to federal agencies.

View Audit 310331

Finding 403160 (2023-003)

Material Weakness 2023

The Housing Authority of Lafourche Parish

LA

Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking

The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of August 1, 2024.

View Audit 310302

Finding 403070 (2023-001)

Material Weakness 2023

Montgomery County Board of Education

AL

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions

Response/Views: We agree with the finding and have already put actions in place to correct it. Corrective Action Planned: We have notified current Architects, Engineers, and General Contractors regarding the compliance with the Davis Bacon Act. In fact, some have already provided Addendums to our cu...

Response/Views: We agree with the finding and have already put actions in place to correct it. Corrective Action Planned: We have notified current Architects, Engineers, and General Contractors regarding the compliance with the Davis Bacon Act. In fact, some have already provided Addendums to our current contracts or have agreed to do so. Anticipated Completion Date: This has been initiated and anticipated to be completely complied with by September 30,2024 Contact Person(s): Mr. Chad Anderson, Executive Director of Operations Mr. Arthur Watts, Chief School Financial Officer

View Audit 310222 Questioned Costs: $1

Finding 403064 (2023-006)

Significant Deficiency 2023

Resilience: Advocates for Ending Violence

MI

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Finding 2023-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: Septemb...

Finding 2023-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: September 30, 2023 Recommendation: The Organization should establish procedures to require the documented review and approval of all indirect cost calculations, cash management requests for funds, and reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The Organization will establish the necessary policies and procedures to require the documented review and approval of all indirect calculations, cash management requests for funds and performance reports on a monthly basis prior to submission with documented approval. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2024.

View Audit 310209

Finding 403063 (2023-005)

Material Weakness 2023

Resilience: Advocates for Ending Violence

MI

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

Finding 2023-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: Sep...

Finding 2023-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: September 30, 2023 Recommendation: The Organization should establish procedures to require the documented review and approval of all indirect cost calculations, cash management requests for funds, and reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The Organization will establish the necessary policies and procedures for managing its federal awards in compliance with federal requirements. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2024.

View Audit 310209

Finding 403061 (2023-001)

Significant Deficiency 2023

American Diabetes Association

VA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.308 § 200.403 § 200.430

American Diabetes Association (ADA) 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, ADA is taking the following corrective actions to address the audit...

American Diabetes Association (ADA) 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, ADA is taking the following corrective actions to address the audit recommendations: 1) Financial Services will communicate annual reminders of the existing policy relating toweekly completion and manager review of time records to all ADA team members. 2) Federal grant program management will perform weekly monitoring of all time recordsapplicable to federal awards to ensure that time is reviewed and approved by a manager with knowledge of staff activities so that ADA conforms to federal regulations regardingactivities allowed or unallowed and allowable costs. 3) Financial Services will execute a reimbursement request only once all time is reviewed and approved by a manager with knowledge of staff activities.

View Audit 310207

Finding 403031 (2023-004)

Significant Deficiency 2023

Riverside Healthcare Association, Inc.

VA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action: Additional training for Registrar staff is in progress to include a full review of processes and controls related to monthly Student Information System – Clearinghouse – NLSDS reconciliation. This review includes a review of how program start dates (semester and session) vs. cours...

Corrective Action: Additional training for Registrar staff is in progress to include a full review of processes and controls related to monthly Student Information System – Clearinghouse – NLSDS reconciliation. This review includes a review of how program start dates (semester and session) vs. course starts affect reporting, as well as how multiple student status changes to registration affect reporting. The College’s third-party servicer, National Student Clearinghouse, is assisting in this training to include the update of policies, processes, and controls, as well as the maintenance of evidentiary documentation. Contact Person: Lori Arnder, Registrar & Enrollment Manager Anticipated Completion Date: July 31, 2024

View Audit 310169

Finding 403030 (2023-003)

Significant Deficiency 2023

Riverside Healthcare Association, Inc.

VA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action: A monthly reconciliation process has been put into place to include control reporting of all status changes to ensure accuracy and timeliness of student status changes from the college’s student information system to National Student Clearinghouse to NSLDS. Contact Person: Lori Ar...

Corrective Action: A monthly reconciliation process has been put into place to include control reporting of all status changes to ensure accuracy and timeliness of student status changes from the college’s student information system to National Student Clearinghouse to NSLDS. Contact Person: Lori Arnder, Registrar & Enrollment Manager Anticipated Completion Date: July 1, 2024

View Audit 310169

Finding 403020 (2023-001)

Significant Deficiency 2023

Mayo Clinic

MN

Matching / Level of Effort / Earmarking Student Financial Aid Allowable Costs / Cost Principles

Federal Program Information Federal Agency: United States Department of Education Federal Cluster: Student Financial Assistance Assistance Listing No.: 84.268, Federal Direct Student Loans (Direct Loans) Award Periods: July 1, 2022 through June 30, 2023; July 1, 2023 through June 30, 2024 Correctiv...

Federal Program Information Federal Agency: United States Department of Education Federal Cluster: Student Financial Assistance Assistance Listing No.: 84.268, Federal Direct Student Loans (Direct Loans) Award Periods: July 1, 2022 through June 30, 2023; July 1, 2023 through June 30, 2024 Corrective Action Planned Annually, tests of access to Business Objects and properly authorized changes made to the logic within Business Objects specific to the disbursement report used by management will be conducted. Testing will be performed initially by Mayo Clinic’s internal audit team and in subsequent years by the Financial Aid Director and Director of Data Analytics. Persons Responsible for Corrective Action Anne Dahlen, Director of Student Financial Aid Aaron Pendl, Director of Data Analytics Target Completion Date November 30, 2024

View Audit 310163

Finding 402904 (2023-002)

Material Weakness 2023

Mayo Clinic

MN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Federal Program Information Federal Agencies: U.S. Department of Health and Human Services and U.S. Department of Defense Pass-Through Entities: Georgia Institute of Technology, Massachusetts General Hospital, NYU Grossman School of Medicine, University of Chicago, University of Michigan, and Washin...

Federal Program Information Federal Agencies: U.S. Department of Health and Human Services and U.S. Department of Defense Pass-Through Entities: Georgia Institute of Technology, Massachusetts General Hospital, NYU Grossman School of Medicine, University of Chicago, University of Michigan, and Washington University Federal Cluster: Research and Development (R&D) Assistance Listing Nos.: 12.300, 12.420, 93.233, 93.273, 93.279, 93.310, 93.350, 93.393, 93.395, 93.396, 93.397, 93.837, 93.838, 93.846, 93.847, 93.853, 93.855, 93.865, and 93.866 Award Numbers: Various Award Periods: Various Corrective Action Planned Management implemented revisions to the monthly/quarterly review packet in January 2024 to ensure review of internal service charges and retention of review documentation. Management's expectations have been communicated to those responsible for the control process regarding timely reviews and retention of documentation. Persons Responsible for Corrective Action Susan Norby, Division Chair - Financial and Accounting Services, Research Finance Sarah Ward, Vice Chair - Financial and Accounting Services, Research Finance Target Completion Date January 31, 2024

View Audit 310163

Corrective Action Plans

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