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Finding 375660 (2023-005)
Significant Deficiency 2023
Federal Agency: U.S. Department of Transportation Program/Cluster: Highway Planning and Construction Federal Assistance Listing Number: 20.205 Pass‐through: California Department of Transportation Award No. and Year: STPCML‐5132 (049) – 2022 and HSIPL‐5132 (52) ‐ 2022 Compliance Requirement: Special...
Federal Agency: U.S. Department of Transportation Program/Cluster: Highway Planning and Construction Federal Assistance Listing Number: 20.205 Pass‐through: California Department of Transportation Award No. and Year: STPCML‐5132 (049) – 2022 and HSIPL‐5132 (52) ‐ 2022 Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements Type of Finding: Significant Deficiency in Internal Control over Compliance Views of Responsible Officials and Corrective Action Plan: The Public Works Department does review the certified payroll by management and files it within the project folder yet there was no documented sign off to verify when this review was completed. The City will add an additional step to document the verification of the review by management for future projects. Responsible Individual(s): Roger Dunham, Administration Division Manager Anticipated Completion Date: March 1, 2024
Federal Agency: U.S. Department of Homeland Security Program/Cluster: Staffing for Adequate Fire & Emergency Response Federal Assistance Listing Number: 97.083 Pass‐through: N/A Award No. and Year: EMW‐2020‐FF‐00816, 2020 Compliance Requirement: Reporting Type of Finding: Material Weakness in Intern...
Federal Agency: U.S. Department of Homeland Security Program/Cluster: Staffing for Adequate Fire & Emergency Response Federal Assistance Listing Number: 97.083 Pass‐through: N/A Award No. and Year: EMW‐2020‐FF‐00816, 2020 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance Views of Responsible Officials and Corrective Action Plan: The Fire Department has addressed this issue when the City was informed in March 2023 there was not enough documentation prior to online grant reporting for the auditors to verify grant reports were reviewed prior to submission on other grants being audited. The two (2) submissions in question were reviewed and verified by management but were not documented for the auditors to verify when the review was completed, prior to the City being notified in March 2023 to further document the review process. The City has implemented this recommendation. Responsible Individual(s): Taylor Armour, Administration Division Manager Anticipated Completion Date: June 30, 2023
Finding 2023-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: September 30, 2024 Recommendation: It was recommended management of Sessions Village 202 review their internal controls over the cash...
Finding 2023-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: September 30, 2024 Recommendation: It was recommended management of Sessions Village 202 review their internal controls over the cash disbursement process with the necessary individuals involved in the process to ensure the implementation of general ledger account coding on cash disbursements is consistently performed going forward. Action Taken: The Executive Director and A/P Clerk agreed upon using certain general ledger account codes consistently for similar purchases from the same vendor. In Sessions Village 202’s accounting system, these agreed upon general ledger account codes have been pre-set as a default for certain vendors. When invoices are received that should be appropriately coded to this default general ledger account code, errors of not documenting the general ledger account code on the invoice are periodically made. Sessions Village 202 will consistently perform the general ledger account coding internal control procedures on invoices going forward.
Finding 2023-003: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: December 31, 2023 Recommendation: It was recommended management of Cheney Care Community review ...
Finding 2023-003: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: December 31, 2023 Recommendation: It was recommended management of Cheney Care Community review their internal controls over the cash and implement a policy to monitor the bank ratings quarterly for the financial institutions the project holds funds at. Action Taken: Cheney Care Community will review and update their policies and procedures to ensure the bank ratings for the financial institutions are monitored on a quarterly basis and the documentation is maintained.
Finding 2023-002: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2024 Recommendation: It was recommended management of Cheney Care Community review...
Finding 2023-002: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2024 Recommendation: It was recommended management of Cheney Care Community review their internal controls over the cash disbursement process with the necessary individuals involved in the process to ensure the implementation of general ledger account coding on cash disbursements is consistently performed going forward. Action Taken: The Executive Director and A/P Clerk agreed upon using certain general ledger account codes consistently for similar purchases from the same vendor. In Cheney Care Community’s accounting system, these agreed upon general ledger account codes have been pre-set as a default for certain vendors. When invoices are received that should be appropriately coded to this default general ledger account code, errors of not documenting the general ledger account code on the invoice are periodically made. Cheney Care Community will consistently perform the general ledger account coding internal control procedures on invoices going forward.
Finding 2023-001: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2024 Recommendation: It was recommended management of Cheney Care Community review...
Finding 2023-001: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2024 Recommendation: It was recommended management of Cheney Care Community review their internal controls over the financial reporting and close processes to determine whether additional controls over the preparation of the final trial balances and related schedules can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Action Taken: Cheney Care Community will review their internal controls over the financial reporting and close processes to determine whether additional controls need to be implemented going forward.
Condition: For the annual report covering January 1, 2022 through December 31, 2022, the indirect cost recovery/facility and administrative costs charged on the grants of the section (a)(1) institutional portion were incorrect based on supporting documentation provided by the University. In addition...
Condition: For the annual report covering January 1, 2022 through December 31, 2022, the indirect cost recovery/facility and administrative costs charged on the grants of the section (a)(1) institutional portion were incorrect based on supporting documentation provided by the University. In addition, for the fourth quarter 2022 (quarter ending December 31, 2022) and the first quarter 2023 (quarter ending March 31, 2023) institutional portion reports, the University reported the full amount of section (a)(1) student portion of HEERF awarded to the University on the section (a)(3) line instead of the section (a)(1) student funds awarded line, when the amount on the section (a)(3) line should have been the total Fund for the Improvement of Postsecondary Education (FIPSE) funding awarded to the University. Also, the first quarter 2023 (quarter ending March 31, 2023) institutional portion report was submitted to the Department of Education and uploaded to the University's website more than 10 days after the end of the quarter. Corrective Action: The University has updated their procedure for preparing and reviewing the required reports and has established a team from the finance department to discuss issues that arise. The team will handle the identified discrepancies through their resolution. The team will meet at least monthly, and as requested by the Senior Accountant of Grants or the Director of Finance and Accounting (DFA). The team is receiving training on procedures, guidelines, and terminology to ensure accuracy on completed reports to ensure compliance. The updated procedure is that the Senior Accountant of Grants will prepare the quarterly and annual reports based on data provided in the accounting system and from the Office of Financial Aid and assure that the reported data ties to the University’s records. The completed reports will be reviewed by the Director of Finance and Accounting. When needed, the finance team will meet to handle apparent discrepancies. Approved reports will be returned by the DFA to the Senior Accountant who will then post the reports for public viewing and submit a copy to the funder. Person Responsible For Corrective Action: Cedric Lewis, Director of Finance & Accounting Anticipated Completion Date: March 31, 2024
FINDING 2023-006 Finding Subject: ESSER (Education Stabilization Fund) – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: Construction contracts in excess of $2,000 financed by federal assistance funds must pay wages not less than those established for the locality of the pr...
FINDING 2023-006 Finding Subject: ESSER (Education Stabilization Fund) – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: Construction contracts in excess of $2,000 financed by federal assistance funds must pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. Nonfederal entities are to include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with these requirements and the DOL regulations. This would include a requirement to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work was performed. The School Corporation had not designed, nor implemented a system of internal control to ensure that construction contracts in excess of $2,000 paid from federal grant funds included a prevailing wage rate clause. Three construction contracts, totaling $2,416,190, were paid from the Education Stabilization Fund grant funds during the audit period. All three contracts were tested. None of the contracts contained the required prevailing wage rate clause and two of three did not have certified payrolls submitted by the contractors. The lack of controls and noncompliance were systemic issues throughout the audit period. The auditors recommended that the School Corporation's management establish a system of internal controls and include the wage rate requirement clause in construction contracts. In addition, certified payrolls should be obtained as required for all contracts Contact Person Responsible for Corrective Action: Rolland Abraham Contact Phone Number and Email Address: 765-584-1401, rabraham@randolphcentral.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Board of School Trustees of Randolph Central School Corporation will adopt a policy that will apply to contractors and subcontractors performing federally funded or assisted contracts in excess of $2,000 for the construction, alteration, or repair (including painting and decorating) of any Randolph Central School Corporation facilities that will require them to pay their laborers and mechanics employed under the contract no less than the locally prevailing wages and fringe benefits for corresponding work on similar projects in the area. (Davis-Bacon Act) Anticipated Completion Date: 4/9/2024
FINDING 2023-005 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporatio...
FINDING 2023-005 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit annual data reports to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were complied, prepared and submitted by the Assistant Superintendent and reviewed by the Treasurer prior to submission. However, this review process was not effective and did not detect and allow correction of errors prior to submission. All six of the submitted reports were selected for testing. Four of the reports were not supported by the unit's records. The financial information provided did not agree to the data submitted in the reports; therefore, we could not determine the accuracy of the reports. The lack of controls was systematic throughout the audit period. The noncompliance was isolated to the four reports identified above. The auditors recommended that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure reports are supported by the ledgers or reports used to complete the report Contact Person Responsible for Corrective Action: Rolland Abraham Contact Phone Number and Email Address: 765-584-1401, rabraham@randolphcentral.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation is required to submit annual data reports to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted includes, but is not limited to, current period expenditures, prior period expenditures, and expenditures per activity. The annual data reports will be complied/prepared by the Treasurer and the Assistant Superintendent to ensure the reports are supported by the corporation’s financial data. The JotForm will be reviewed by the Superintendent prior to submission. Anticipated Completion Date: 2/21/2024
FINDING 2023-003 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles Summary of Finding: The Individuals with Disabilities Act (IDEA) Special Education – Grants to States program provides grant to states, and through them to Local Educational Agencies (i.e. the School...
FINDING 2023-003 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles Summary of Finding: The Individuals with Disabilities Act (IDEA) Special Education – Grants to States program provides grant to states, and through them to Local Educational Agencies (i.e. the School Corporation), to assist them in providing special education and related services to eligible children with disabilities ages 3-21. IDEA’s Special Education – Preschool Grants program provides grants to states, and through them to LEAs to assist them in providing special education and related services to children with disabilities ages three to five and, at the state’s discretion, to two-year-old children with disabilities who will turn three during the school year. To receive reimbursement for special education expenses paid, the School Corporation’s Treasurer completed a reimbursement request, and the Assistant Superintendent reviewed it. The documentation attached to the reimbursement request; however, did not have adequate detail to determine the payroll paid was in conformance with the applicable cost principles. Furthermore, payroll disbursements were posted by the Treasurer without a review to ensure the payee, amount, fund, and disbursement classification was accurate prior to disbursement. The auditors recommended that management of the School Corporation design and implement a proper system of internal control, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Contact Person Responsible for Corrective Action: Rolland Abraham Contact Phone Number and Email Address: 765-584-1401, rabraham@randolphcentral.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Treasurer will prepare a detailed payroll appropriation report each payroll. The Assistant Superintendent will review it to ensure the payee, amount, fund, and disbursement classification are accurate prior to disbursement. After approval, at the end of the month, the Treasurer will complete a reimbursement request and the Assistant Superintendent will review it for accuracy prior to submission. Anticipated Completion Date: 2/21/2024
Management Response: Management will include others on correspondence regarding approval of payroll, which will help detect when an approval of payroll is not made timely. If payroll is not approved before paid, then Management will perform a documented review to ensure payroll payments are proper. ...
Management Response: Management will include others on correspondence regarding approval of payroll, which will help detect when an approval of payroll is not made timely. If payroll is not approved before paid, then Management will perform a documented review to ensure payroll payments are proper. Management will also develop a policy to stop living allowance payments timely when a member will not meet their service hour obligation. Responsible Person: Lisa Moore, Executive Director Anticipated Remediation Date: Fiscal year ended August 31, 2024
Management Response: Due to the size of LDSC’s administrative staff, complete segregation of duties is not economically feasible. However, during the 2023 fiscal year, LDSC created a financial policies handbook that outlines controls and responsibilities in the financial reporting cycle. We will ens...
Management Response: Due to the size of LDSC’s administrative staff, complete segregation of duties is not economically feasible. However, during the 2023 fiscal year, LDSC created a financial policies handbook that outlines controls and responsibilities in the financial reporting cycle. We will ensure the areas recommended above are added to our current policy to the extent it is economically feasible. Responsible Person: Lisa Moore, Executive Director Anticipated Remediation Date: Fiscal year ended August 31, 2024
Reporting – The College will review and update current procedures to ensure timely processing and monitoring of NSLDS reports. Internal reports will be run simultaneously to make sure all students are captured and their status is correctly reported. Anticipated Completion Date - January 31, 2024; ...
Reporting – The College will review and update current procedures to ensure timely processing and monitoring of NSLDS reports. Internal reports will be run simultaneously to make sure all students are captured and their status is correctly reported. Anticipated Completion Date - January 31, 2024; Responsible Contact Person for Planned Corrective Action - Carissa Davis, Director of Financial Aid
Reporting – The College will review and update reporting procedures to ensure the correct academic start dates and enrollment dates are submitted to the Department of Education’s COD system. Anticipated Completion Date - January 31, 2024; Responsible Contact Person for Planned Corrective Action - C...
Reporting – The College will review and update reporting procedures to ensure the correct academic start dates and enrollment dates are submitted to the Department of Education’s COD system. Anticipated Completion Date - January 31, 2024; Responsible Contact Person for Planned Corrective Action - Carissa Davis, Director of Financial Aid
View Audit 294656 Questioned Costs: $1
Return of Title IV Funds - The College will review and update current written policies and procedures to ensure the correct amount of days are used for the academic term in the return of Title IV funds calculation. Anticipated Completion Date - January 31, 2024; Responsible Contact Person for Plann...
Return of Title IV Funds - The College will review and update current written policies and procedures to ensure the correct amount of days are used for the academic term in the return of Title IV funds calculation. Anticipated Completion Date - January 31, 2024; Responsible Contact Person for Planned Corrective Action - Carissa Davis, Director of Financial Aid
February 2, 2024 Cognizant or Oversight Agency for Audit: Local Area of Labor Development Southwest respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co.LLC, Suite 152, PO Box 70...
February 2, 2024 Cognizant or Oversight Agency for Audit: Local Area of Labor Development Southwest respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co.LLC, Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2023. The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDITS, DEPARTMENT OF LABOR Finding 2023-001: WIOA Cluster-WIOA Adult Program-CFDA No 17.258, WIOA Youth Activities-CFDA 17.259, Dislocated Worker Formula Grant-CFDA 17.278 Reportable Condition: See Condition 2023-001 Recommendation We recommended the Local Area the monitoring of the earmarking for Youth Program in a quarterly basis to ensure that at the end of the two years meet the requirement.Action Taken The Finance Director and finance personnel will measure in a bi-monthly basis the minimum requirements of 75%. We request a waver for 2022-2023 and 2023-2024 to comply with a 50% instead of 75%. We are going to have bi-monthly meetings with the executive director and programs personnel in order to discuss results. We expect to comply with this requirement by the next year. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call at (787) 892-1000 ext.1010.
Finding 375559 (2023-008)
Significant Deficiency 2023
Finding 2023-008 Inaccurate Information Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Finding 2023-004, 2023-005, 2023-006, 2023-007 also apply to State State Award Findings. Section IV - State Award Findings and Questioned Costs Darcey Wiggins, Supervis...
Finding 2023-008 Inaccurate Information Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Finding 2023-004, 2023-005, 2023-006, 2023-007 also apply to State State Award Findings. Section IV - State Award Findings and Questioned Costs Darcey Wiggins, Supervisor FNS Supervisor will conduct a training to inform and train all staff on how to read a DSS 2435 (FNS recertification), DSS 8107's ( FNS application), and DSS 8194 ( Transmittal form) correctly. All staff will be trained on how to verify evidences documented on these forms to ensure all evidence is verified and documented, and the DSS 8650 is used to request all information correctly. IMC supervisor will review policies for income and expenses with all staff. IMC supervisor will ensure that all staff are following policy to document all telephonic signatures and guided interviews correctly. January 19, 2024 and ongoing.
Finding 375558 (2023-007)
Significant Deficiency 2023
Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact per...
Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-007 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. December 12, 2023 and ongoing. Linda Taylor, DSS Manager December 12, 2023 and ongoing. Electronic verifications discussed with all Medicaid Staff. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. Linda Taylor, DSS Manager Section III - Federal Award Findings and Questioned Costs (continued) Linda Taylor, DSS Manager A training will be conducted at the end of the Continuous Coverage Unwinding per DHB-Admin. Letter 13-23. This policy is not required to be enforced at this time. We would like to reserve the rights to conduct this training at the is time to prevent confusing employees. Proposed training date to be held at the end of the Continous Coverage Undwinding period. Linda Taylor, DSS Manager Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training date December 12, 2023. December 12, 2023 and on going.
Finding 2023-003: Allowable Activities NHA Corrective Action: In process. The Authority has initiated a new time study to review its allocation system and document the justification for it. Urlaub will use this information to verify the original 65/35 percentages or to determine more accurate perc...
Finding 2023-003: Allowable Activities NHA Corrective Action: In process. The Authority has initiated a new time study to review its allocation system and document the justification for it. Urlaub will use this information to verify the original 65/35 percentages or to determine more accurate percentages. The new percentages will be used for determining the correct Reallocation of administrative funds. The new percentages will be used to correct the percentages that will be used by Urlaub to redistribute the funding for fiscal year 2024. This information will be used to determine the relevance of the expense being allocated.
Responsible Official: Cheryl Soper - Assistant Vice President for Financial Operations and Controller View of Responsible Officials: The University concurs with the auditors’ findings. UM-Dearborn is taking action to ensure that voluntary consent to participate in electronic transactions is obtained...
Responsible Official: Cheryl Soper - Assistant Vice President for Financial Operations and Controller View of Responsible Officials: The University concurs with the auditors’ findings. UM-Dearborn is taking action to ensure that voluntary consent to participate in electronic transactions is obtained for all enrolled students before allowing them access to electronic transactions within our student information systems. For enrolled students who choose not to participate, alternative written communication methods will be provided. In addition, OFAS is making updates to its business processes and controls to ensure that all students receive notice of their award offer, complete with a description, before any disbursement on a student’s account is made. After a comprehensive assessment of its operational schedule, OFAS has adjusted the timing of award offers to students and are working closely with the University's Information Technology Services to establish a hold process that will ensure a student receives notification before disbursements are made. Anticipated Completion Date: May 2024
Responsible Official: Cheryl Soper - Assistant Vice President for Financial Operations and Controller View of Responsible Officials: The University concurs with the auditors’ findings. UM-Dearborn is taking action to ensure that payments made to a student who did not begin attendance in a payment pe...
Responsible Official: Cheryl Soper - Assistant Vice President for Financial Operations and Controller View of Responsible Officials: The University concurs with the auditors’ findings. UM-Dearborn is taking action to ensure that payments made to a student who did not begin attendance in a payment period or period of enrollment are returned within 30 days after the date the University becomes aware the student did not begin attendance. The Return of Title IV program at UM-Dearborn now has the appropriate policies and procedures in place to mitigate risk. Office of Financial Aid and Scholarships (“OFAS”) staff members have been trained and have earned professional credentials to manage the program effectively. In addition, annual training will take place to review updates to rules, regulations, and internal processes. A quality review of the program is also being developed, where OFAS will sample student populations who have had aid canceled due to nonattendance, official withdrawals and unofficial withdrawals. Anticipated Completion Date: July 2024
Corrective Action Plan The College agrees with the finding. The primary factor for the delay was due to a one-time reporting issue extracting data from the student information system following an upgrade. The reporting issue has been resolved and data extraction has been returned to normal. Onc...
Corrective Action Plan The College agrees with the finding. The primary factor for the delay was due to a one-time reporting issue extracting data from the student information system following an upgrade. The reporting issue has been resolved and data extraction has been returned to normal. Once that issue was resolved and the report successfully sent to NCS, NCS replied that they were not able to automatically push the student data to NSLDS requiring a manual solution, by requesting an ad-hoc roster from NSLDS to complete the reporting. The College completed the manual feed within the same day it was requested from NCS on 7/19/2023. The College is aware of the timeline needed to report to NCS and NSLDS. With both one-time issues now resolved, the College does not expect to have delayed reporting in the future. Timeline for Implementation of Corrective Action Plan Implemented Fall 2023 Contact Person Lisa Shawney, Dean of Finance and Administration, Montserrat College of Art, Inc.
Finding 375416 (2023-001)
Significant Deficiency 2023
Finding Summary: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that p...
Finding Summary: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Quarterly progress reports did not have evidence of review and approval by an individual independent of the preparation process. Responsible Individuals: Erik Schoen, CEO Corrective Action Plan: Management agrees with this finding. We will review our internal data collection process to ensure/reflect that necessary oversight of programmatic reports has occurred. Anticipated Completion Date: June 30, 2024
The current administration recognizes that the control environment over disbursements and refunds must be strengthened. The College will establish controls to ensure that the 30-day wait period for federal direct loans to first-time full-time borrowers will be adhered to. To this effect, we have wor...
The current administration recognizes that the control environment over disbursements and refunds must be strengthened. The College will establish controls to ensure that the 30-day wait period for federal direct loans to first-time full-time borrowers will be adhered to. To this effect, we have worked with our software provider and their consultant to ensure that the new system of record, JFA, is picking up the correct students and placing holds on FTFT student records to prevent early disbursement. Also, to ensure students are receiving the maximum subsidized loan amount prior to disbursing unsubsidized loans, a review of subsequent ISIR records has been set in place, and additional staff in have been hired so that they can assist in complying with federal law. Finally, the College will review and evaluate all policies and procedures related to the timely processing of refunds. We have proper audits and trained staff members in place to be sure that we are running refund reports once per week ensuring the timely processing of credit balances and verifying that past due balances aren’t being funded with Title IV aid.
Finding 2023-003 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Peggy Huesman Contact Phone Number: 765-478-5375 Views of Responsible Official: We concur with the finding. Description of Corrective Action...
Finding 2023-003 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Peggy Huesman Contact Phone Number: 765-478-5375 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will work with the Maintenance Department to make sure that any contractor paid with Federal Funds has a “Davis Bacon Clause” in their contract. Anticipated Completion Date: April 1, 2024
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