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Finding 2025-001 Condition Management implemented controls that specifically addressed some of the circumstances surrounding prior year finding 2024-001. Management's review of the enrollment reporting did not timely report certain student Campus-Level and Program-Level data elements. Student record...
Finding 2025-001 Condition Management implemented controls that specifically addressed some of the circumstances surrounding prior year finding 2024-001. Management's review of the enrollment reporting did not timely report certain student Campus-Level and Program-Level data elements. Student records within the NSLDS was identified with non-timely Campus-Level and Program-Level data elements. Corrective Action Plan Corrective Action Planned: Management agrees with the finding. To resolve this issue, when a student formally withdraws or is academically dismissed in summer, the student information will be manually added to the next National Student Clearinghouse (NSC) upload file, submitted once a month, and marked as “Withdrawn” with an effective status date of the withdrawn date of determination. This complies with NSC processes detailed here: https://help.studentclearinghouse.org/compliancecentral/knowledge-base/enrollment-reporting-for-summer-and-other-non-required-terms/. Name of Contact Person Responsible for Corrective Action: Mark Fetherston, Vice President for Enrollment Management Anticipated Completion Date: Process and procedures will be updated in February 2026, with first implementation in May 2026 (as part of the Summer 2026 submission process).
Condition: There was an incorrect cost of attendance amount used to calculate a parent PLUS loan for 1 out 40 students tested. Criteria: According to the U.S. Department of Education, an institution must use cost of attendance minus other financial aid received to calculate the amount of PLUS loans ...
Condition: There was an incorrect cost of attendance amount used to calculate a parent PLUS loan for 1 out 40 students tested. Criteria: According to the U.S. Department of Education, an institution must use cost of attendance minus other financial aid received to calculate the amount of PLUS loans that students are eligible to receive. Cause: The University utilizes a paper worksheet to manually calculate a student’s eligibility for PLUS loans. Due to a manual entry error, the cost of attendance was recorded as $1,000 less than the correct amount. As a result, the student was eligible to borrow more funds than initially indicated. Effect: As a result of the manual calculation error on the loan worksheet, the student was informed of a lower borrowing limit than they were actually eligible for. This discrepancy contributed to the student receiving less financial aid than anticipated. Additionally, the error highlights a risk in the manual calculation process, which could result in similar miscalculations for other students if not addressed. Context: The University determines PLUS loan eligibility using a manually prepared worksheet rather than an automated system calculation. Financial aid staff record the cost of attendance and other aid amounts on this form to compute the eligible PLUS loan amount. During audit testing, it was noted that an error occurred in recording the cost of attendance, resulting in an incorrect calculation of the student’s PLUS loan eligibility. Recommendation: The University should implement controls to prevent, or detect and correct, manual calculation errors in determining PLUS loan eligibility. This may include transitioning to an automated system-based calculation, improving the secondary review process for all manually prepared worksheets, or incorporating validation checks for key data. Implementing these controls will help ensure accuracy in loan determinations and compliance with federal awarding requirements. View of Responsible Officials and Planned Corrective Action: Thank you for the opportunity to report on enhancements the University has made to resource our students and maintain the highest standards of accounting. While we are pleased that the audit indicated significant progress, the following are additional steps we are taking to ensure even greater accuracy and compliance: 1. An improved review process for all manually calculated loan worksheets to verify the accuracy of key inputs, including the cost of attendance and other aid amounts and 2. The University is also exploring options to automate the loan calculation process within its financial aid management system to reduce the risk of manual errors.
Management Response: The University agrees with this recommendation and will modify the procedures associated with the review of subsequent payroll and fringe adjustments to ensure that in addition to reversing in total that the adjustments also reverse at the index-account level. These new procedur...
Management Response: The University agrees with this recommendation and will modify the procedures associated with the review of subsequent payroll and fringe adjustments to ensure that in addition to reversing in total that the adjustments also reverse at the index-account level. These new procedures will be implemented by February 27, 2026, and will be overseen by the Deputy Controller.
Criteria Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institution...
Criteria Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSDLSFAP) website. There are two categories of enrollment information, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. Title 2 U.S. Code of Federal Regulations Part 200 (2CFR 200) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, section 303(a) states, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition In testing the Program-Level enrollment reporting data elements as reported to NSLDS, key items to test are: OPEID Number, CIP Code, CIP Year, Credential Level, Published Program Length Measurement, Published Program Length, Program Begin Date, Program Enrollment Status, and Program Enrollment Effective Date. During the performance of our test work, the College identified that 31 of the 409 students who graduated during the year had enrollment statuses that did not agree between campus-level and program-level NSLDS data. Specifically, these 31 students’ enrollment statuses were correctly reported as graduated in the campus-level NSLDS data but were inaccurately reported as withdrawn in the program-level NSLDS data. The exception described above did not result in changes to the amounts awarded or disbursed to students by the College for the current fiscal year. Cause The condition resulted from a gap in the College’s internal control processes. Specifically, the College did not implement a control to ensure that all changes in enrollment information were submitted accurately to NSLDS. Possible Asserted Effect Inaccurate submission of student enrollment status information and related program information affects the determinations that lenders and servicers of students’ loans make related to in-school status, deferments, grace periods, and repayment schedules, as well as the federal government’s payment of interest subsidies. Questioned Costs None. Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Identification of Whether the Audit Finding was a Repeat Finding This is not a repeat finding. Recommendation We recommend the College review and enhance its process related to enrollment reporting to ensure that all key data elements are reported accurately to the NSLDS. Views of Responsible Officials Responsible Individual: Joan Romano, Registrar, Enrollment Strategy and Operations Contact Information: jromano2@berklee.edu , 617-747-2475 In response to the condition identified, the College has strengthened its internal controls over enrollment reporting to ensure alignment between campus-level and program-level data submitted to NSLDS. Automated validation control implemented: Crossfield validation added to the student information system to ensure campus and program-level enrollment statuses align prior to NSLDS submission at graduation closure. Graduation records with misaligned statuses will be blocked from transmission, and discrepancies generate exception alerts that must be corrected before file submission. Monthly reconciliation and documented exception tracking established: After each NSLDS submission and graduation file transmission, reconciliation reports will compare campus and program-level data. Any discrepancies identified are resolved through a formal exception tracking process before certifying subsequent submissions. Standard operating procedures will be updated to document these enhancements to enrollment data reporting. Enhanced monitoring and supervisory oversight: Enhanced controls will ensure enrollment data reported to NSLDS is accurate, complete, and compliant preventing future reporting misalignment. The Registrar/Associate Registrar will perform review and sign-off to confirm procedures are consistently followed to remediate the risk of any future findings. Expected Implementation Completed: May 31, 2026 Status of Completion: In Process
Criteria Institutions submit Direct Loan, Pell Grant, TEACH Grant, and IASG origination records and disbursement records to the Common Origination and Disbursement (COD) system. Origination records can be sent well in advance of any disbursements, as early as the institution chooses to submit them f...
Criteria Institutions submit Direct Loan, Pell Grant, TEACH Grant, and IASG origination records and disbursement records to the Common Origination and Disbursement (COD) system. Origination records can be sent well in advance of any disbursements, as early as the institution chooses to submit them for any student the institution reasonably believes will be eligible for a payment. The disbursement record reports the actual disbursement date and the amount of the disbursement. ED processes origination and/or disbursement records and returns acknowledgments to the institution. The acknowledgments identify the processing status of each record: Rejected, Accepted with Corrections, or Accepted. Title 2 U.S. Code of Federal Regulations Part 200 (2CFR 200) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, section 303(a) states, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition In testing the origination and disbursement data, key items to test on origination records, if applicable, are: Social Security number, award amount, enrollment date, verification status code, transaction number, cost of attendance, and academic calendar. During our test work over the key items on origination records as reported on COD, KPMG identified the following: • 6 of the 40 students selected for test work had incorrect academic start or end dates that did not agree to the College’s records. None of the items that were exceptions described above resulted in the College over awarding students for the current fiscal year. Cause The condition resulted from the College Student Financial Aid Operations Department not reporting updated information to the COD System when changes were made to enrollment dates of the students identified due to the College not having an adequate internal control process. Questioned Costs None. Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Identification of Whether the Audit Finding was a Repeat Finding This is not a repeat finding. Recommendation We recommend the College review and enhance its process related to reporting key items to the COD System and update key fields as information may change during the awarding process to ensure that they agree to the College’s records. Views of Responsible Officials Responsible Individual: Russell Romandini, Director of Student Financial Aid Services, Student Financial Services Contact Information: rromandini@berklee.edu , 617-747-2505 Management concurs with the recommendation. Berklee will enhance internal controls over the reporting of key data to the COD system. Designated staff in the Student Financial Aid Operations Department and Office of the Registrar has developed reports and implemented a recurring review process comparing enrollment and academic year dates in PowerFAIDS to Berklee’s registration records. This review will be performed at relevant intervals to be sure data mismatches are resolved by the end of the academic year processing cycle. These intervals occur towards the end of academic year processing (summer semester for campus; spring and summer terms for the online program) as these are the academic periods that generate the most enrollment changes, and with it, academic year date fluctuations. Any differences identified will be updated in PowerFAIDS and COD as necessary and in a timely manner to ensure ongoing data alignment and accuracy between the COD system and institutional records. Supervisory oversight by the Director of Student Aid Operations will include review and sign off to ensure the enhanced procedures are consistently followed by the Operations team to remediate the risk of any future findings. Expected Implementation Completed: May 31, 2026 Status of Completion: In Process
January 27, 2026 Aldrich CPAs + Advisors LLP 7676 Hazard Center Drive, Suite 550 San Diego, CA 92108 RE: Corrective Action Plan Dear Aldrich, The following are responses to the finding identified in Union of Pan Asian Communities (UPAC) audit for the year ended June 30, 2025: 1) Finding 2025-001 a. ...
January 27, 2026 Aldrich CPAs + Advisors LLP 7676 Hazard Center Drive, Suite 550 San Diego, CA 92108 RE: Corrective Action Plan Dear Aldrich, The following are responses to the finding identified in Union of Pan Asian Communities (UPAC) audit for the year ended June 30, 2025: 1) Finding 2025-001 a. Program Information: 93.778 Medicaid Cluster – Medical Assistance Program, Pass-Through Award #567787 b. Criteria: In accordance with 2 CFR 200.329, non-Federal entities must submit performance reports at the interval required by the Federal awarding agency or pass-through entity no later than the specified due date. If a justified request is submitted by a non-Federal entity, the Federal agency may extend the due date for any performance report. c. Condition: During our audit, we identified one quarterly status report that was submitted to the Contracting Officer’s Representative (COR) after the stated due date. Response: UPAC has put in place a system of reminders and deadline review with program managers and administrative staff to ensure deadlines for contract reporting due dates are calendared and scheduled in advance. Contact persons responsible for corrective action: 1) Sarah Ferry, Chief Financial Officer 2) Courtney Boatman, Vice President of Addiction Treatment and Recovery Services Completion date: Additional internal control procedure noted above will be effective immediately. Sincerely, Wendy Urushima-Conn Chief Executive Officer Union of Pan Asian Communities
Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate its procedures and a policy around how Subsidized Stafford loans are calculated, awarded, and packaged. Explanation of disagreement with audit finding: There is no disagreement with...
Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate its procedures and a policy around how Subsidized Stafford loans are calculated, awarded, and packaged. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The long-established process for prorating direct student loans for students entering their last term of study and scheduled to attend less than a full year relies on a loan proration chart kept by the financial aid office. This situation affects very few students each year. A minor error was made on one student’s award due to using an outdated proration chart. As soon as the error was discovered, the chart was updated and its accuracy will be confirmed annually.
Management acknowledges that certain internal controls did not operate effectively during the year ended June 30, 2025. Management is in the process of implementing additional controls to ensure a stable control environment that complies with procurement requirements.
Management acknowledges that certain internal controls did not operate effectively during the year ended June 30, 2025. Management is in the process of implementing additional controls to ensure a stable control environment that complies with procurement requirements.
The District will implement procedures to ensure that Davis-Bacon language is included for future projects with contractors or subcontractors to work on projects in excess of $2,000 financed by federal assistance funds.
The District will implement procedures to ensure that Davis-Bacon language is included for future projects with contractors or subcontractors to work on projects in excess of $2,000 financed by federal assistance funds.
Finding 2025-004: Reporting Assistance Listing Number 84.126A Rehabilitation Services - Vocational Rehabilitation Grants to States Award Period: July 1, 2024 – June 30, 2025 Responsible Persons: Karen Miller, Controller, 609-771-2203, Jeanette Vega, Director of Grant Financial Administration, 609-77...
Finding 2025-004: Reporting Assistance Listing Number 84.126A Rehabilitation Services - Vocational Rehabilitation Grants to States Award Period: July 1, 2024 – June 30, 2025 Responsible Persons: Karen Miller, Controller, 609-771-2203, Jeanette Vega, Director of Grant Financial Administration, 609-771-2847 Amy Cuhel-Shuckers, Director, Grants and Sponsored Research, 609-771-3120 Corrective Action Plan: For the fiscal year ending June 30, 2025, the College was unable to provide evidence that certain quarterly and annual performance reports required under the ALN 84.126A grant agreements were submitted timely and with the required approvals. These delays resulted from staffing vacancies, turnover, and insufficient tracking mechanisms for reporting deadlines across the supporting units. The College acknowledges the importance of ensuring accurate and timely performance reporting as required under 2 CFR 200.329 and the underlying award documents. To strengthen compliance, the College will look to implement a centralized reporting and tracking system with automated deadline reminders, incorporate performance reporting reviews into enhanced month-end monitoring procedures, strengthen cross-functional communication and coordination, and expand annual training requirements for all principal investigators and administrative support staff. Additionally, the College added performance-reporting oversight to its monthly Research Administration meetings. The College is also expanding support staff to assist with fiscal and performance monitoring. The College implemented portions of the corrective action beginning in FY25, with remaining actions implemented through December 31, 2026. These improvements are designed to ensure full compliance with sponsor-required reporting timelines going forward. Anticipated Completion Date: December 31, 2026
Finding 2025-001: Special Tests and Provisions – NSLDS Reporting Student Financial Assistance Cluster U.S. Department of Education Award Period: July 1, 2024 – June 30, 2025 Responsible Persons: Heba Jahama, Director of Records and Registration, 609-771-2376, Billy Peitz, Associate Director of Recor...
Finding 2025-001: Special Tests and Provisions – NSLDS Reporting Student Financial Assistance Cluster U.S. Department of Education Award Period: July 1, 2024 – June 30, 2025 Responsible Persons: Heba Jahama, Director of Records and Registration, 609-771-2376, Billy Peitz, Associate Director of Records, Reporting, and Enrollment, 609-771-2333 Corrective Action Plan: For the fiscal year ending June 30, 2025, the College had 1 student out of an initial sample of 40, for which it was noted that the enrollment effective date was reported by the College to the NSLDS inaccurately. The student was noted by the College as having a status of “LOA” (Leave of Absence), but this LOA was not reported to the NSLDS appropriately. Program-Level Enrollment data indicated this student as being withdrawn, but the Campus-Level Enrollment data did not. Additionally, 2 students out of an additional sample of 40 tested were found to have not followed the internal College policy for determining the enrollment effective date, despite internal College records matching those of the NSLDS. Lastly, for 1 out of the additional 40 students, the effective date per internal College records did not match NSLDS. The College recognizes the importance of ensuring accurate enrollment data regarding NSLDS reporting under the Pell Grant and the Direct Loan and FFEL programs via the NSLDS (OMB No. 1845-0035). Institutions must review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. The data on the institution’s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment. There are two categories of enrollment information, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. After a thorough review of the data errors, it was determined that the root cause was a lack of standardized business processes for LOA and Withdrawal actions. We have since implemented several corrective actions to ensure data integrity and institutional consistency. New procedural documentation has been established to clarify the standard operating procedure for LOAs and Withdrawals. This documentation provides a definitive framework for staff to ensure that term withdrawal dates within PAWS (the system of record) are perfectly aligned with program status updates transmitted to the National Student Clearinghouse (NSC). The updated operating procedures have been shared with all relevant personnel to ensure that staff members are proficient in the new PAWS-to-NSC alignment protocols. In addition, the College has noted that the date of record for student registration must serve as the primary trigger for external reporting. This eliminates inconsistencies between the date a student initiates a withdrawal and the date reported to external agencies. To mitigate the risk of reporting lags, the College has revised its reporting schedule. LOA and Withdrawal updates are now transmitted to the Clearinghouse on a regular, recurring basis, independent of the standard comprehensive enrollment file processing cycle. This ensures that student status changes are reflected in the NSC database timely. The College implemented the corrective action on 12/16/2025. Anticipated Completion Date: Completed in December 2025, with ongoing monitoring
The City concurs with the finding. The City will update Continuum of Care procedures related to subrecipient monitoring, in-kind contribution documentation, match tracking and reporting, and grant closeout review to strengthen compliance and oversight. Additionally, the City will provide additional ...
The City concurs with the finding. The City will update Continuum of Care procedures related to subrecipient monitoring, in-kind contribution documentation, match tracking and reporting, and grant closeout review to strengthen compliance and oversight. Additionally, the City will provide additional grants training and a list of subject matter experts within each department that can work with auditors during the single audit.
Return of Title IV (R2T4) Funds Errors, Reference 2025-002 Audit Finding: Out of a population of 367 students who completely withdrew from courses during the Spring and Fall semesters of the 2025 aid year and received a disbursement during the respective semester(s), 25 were selected for testing. Of...
Return of Title IV (R2T4) Funds Errors, Reference 2025-002 Audit Finding: Out of a population of 367 students who completely withdrew from courses during the Spring and Fall semesters of the 2025 aid year and received a disbursement during the respective semester(s), 25 were selected for testing. Of those students, three had funds that were returned outside of 45 days from the date the University became aware of the withdrawal. Our sample was not, and was not intended to be, statistically valid. Cause of the Finding: The University did not have appropriate controls in place to ensure timely return of funds, the result of limited staffing within the Financial Aid Office and the absence of a formalized secondary review process. Effect of the Finding: The University failed to return funds timely, and, as such, ED did not have access to funds. Corrective Action Plan: To address the delays identified in the R2T4 funds, the following corrective actions will be taken: 1. Revised Procedures o The University will update its written Return of Title IV procedures to clearly define the identification of official and unofficial withdrawals, required timelines for completing R2T4 calculations, and responsibility for initiating, reviewing, and approving calculations. 2. Training for Staff o Financial Aid staff will receive refresher training on Return of Title IV requirements, including withdrawal determination dates and calculation deadlines. o Training materials will be documented for reference and future onboarding. 3. Secondary Review Process o A secondary review of all R2T4 calculations will now be required prior to posting adjustments and returning funds. o The review will be documented and retained with the student’s financial aid file. 4. Ongoing Monitoring o A withdrawal tracking log will be implemented to monitor the date of withdrawal, the date of R2T4 calculation, and the date funds are returned. o The Senior Director Financial Services and Operations will review the log monthly. 5. Timeline for Implementation o Revised procedures will be updated by the Financial Aid Office staff by June 30, 2026. o Staff training sessions: First session scheduled by June 30, 2026, with periodic refreshers as available. o Secondary review processes and ongoing monitoring will begin immediately. 6. Responsible Parties The Vice President for Enrollment and Student Success, Associate Vice President of Enrollment Management, and the Senior Director Financial Services and Operations will oversee the implementation of the corrective action plan. Responsible party contact information is located at uco.edu.
SEFA Audit Response and Corrective Action Plans NSLDS Reporting Errors, Reference 2025-001 Audit Finding: Out of a population of 3,587 students with status changes during the Spring and Fall semesters of the 2025 aid year, 60 were selected for testing. Of the sixteen students with incorrect enrollme...
SEFA Audit Response and Corrective Action Plans NSLDS Reporting Errors, Reference 2025-001 Audit Finding: Out of a population of 3,587 students with status changes during the Spring and Fall semesters of the 2025 aid year, 60 were selected for testing. Of the sixteen students with incorrect enrollment information reported, one had the incorrect CIP year reported, four had the incorrect program begin date reported, one had the incorrect enrollment status reported, four had the incorrect program enrollment effective date reported, and six had two or more items reported incorrectly. Of the nineteen students with enrollment status and/or address changes that were not reported timely, fourteen had enrollment statuses not reported timely and five had address changes not reported timely. Our sample was not, and was not intended to be, statistically valid. Cause of the Finding: The University did not have appropriate controls in place to ensure timely and accurate reporting, primarily due to limited staffing within the Registrar’s Office and the absence of a formal secondary review process. Effect of the Finding: The University reported inaccurate information or failed to report changes within the required time frame and, as such, ED was not provided accurate and timely information. Repeat Finding: This finding is a repeat of 2024-001. Corrective Action Plan: To address the errors identified in the NSLDS reporting, the following corrective actions will be taken: 1. Immediate Review and Correction of Existing Data o Conduct a six-month review of federal student aid records to identify and correct any discrepancies in program dates, borrower statuses, and address changes reported to NSLDS. o Work with the SIS vendor and ED to ensure that all data submissions to NSLDS are accurate and complete. 2. System Integration and Process Improvement o Implement a data validation process that cross-checks loan disbursements and borrower statuses against internal records before submitting to NSLDS. o Enhance the SIS to NSLDS data mapping interface to ensure consistency and accuracy of loan-related information between the two systems. 3. Training for Staff o Provide targeted training for financial aid office staff responsible for NSLDS reporting, emphasizing proper data entry practices, system integration, and error-checking protocols. o Review periodic refresher courses to ensure staff remains up to date on any changes to NSLDS reporting requirements. 4. Ongoing Monitoring and Reconciliation o Establish a routine process to reconcile NSLDS data with internal student aid records monthly, ensuring discrepancies are caught and corrected promptly. o Implement a monthly review of the NSLDS submission to confirm all data is up to date, including loan disbursements, borrower status updates, and any adjustments. 5. Timeline for Implementation o Review and correction of existing NSLDS errors, as needed: Completed by June 30, 2026. o System and integration review: Completed by June 30, 2026. o Staff training sessions: First session scheduled by June 30, 2026, with periodic refreshers as available. o Ongoing monitoring process implementation: Ongoing starting immediately. 6. Responsible Parties The Vice President for Enrollment and Student Success, Associate Vice President of Enrollment Management, and the Registrar will oversee the implementation of the corrective action plan. Responsible party contact information is located at uco.edu.
Material Weakness in Internal Control over Compliance – Matching, Level of Effort, Earmarking Identification of the Federal Program: Aging Cluster – 93.044/93.045/93.053 Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal awar...
Material Weakness in Internal Control over Compliance – Matching, Level of Effort, Earmarking Identification of the Federal Program: Aging Cluster – 93.044/93.045/93.053 Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Agency calculated the value of its in-kind contributions, which were included in the Agency’s matching calculation, using the State of Nebraska minimum wage. The calculations contained errors as the wage rate used was not properly updated. Responsible Individuals: Hope Houessoukpe, Fiscal Officer Planned Corrective Action: Management agrees with the findings. Subsequent to yearend, management has implemented a control process whereby the in-kind calculation is checked against the State of Nebraska minimum wage rate. Anticipated Completion Date: June 30, 2026
Views from Responsible Officials and Corrective Action Plan BCFS Health and Human Services For the Year Ended August 31, 2025 Finding Number: 2025‑001 and 2025-002Federal Program: Crime Victim Assistance – AL 16.575 (Common Thread – Texas) Pass‑Through Entity: Texas Office of the Governor Award Numb...
Views from Responsible Officials and Corrective Action Plan BCFS Health and Human Services For the Year Ended August 31, 2025 Finding Number: 2025‑001 and 2025-002Federal Program: Crime Victim Assistance – AL 16.575 (Common Thread – Texas) Pass‑Through Entity: Texas Office of the Governor Award Number: 3853406 Questioned Costs: $853,982 Responsible Person: Rosa Baez, President BCFS Health and Human Services Views of Responsible Officials: Management concurs with the finding. BCFS Health and Human Services’ (BCFS HHS) in-kind match plan includes the use of exempt personnel performing after-hours "on-call" volunteer duties, such as answering phones or undertaking responsibilities outside their standard work roles. BCFS HHS did not meet the in-kind match requirements, as the former Program Executive Director deviated from the in-kind match plan, as approved by the funder. The former Program Executive Director did so by hiring full-time personnel to perform the same duties as the on-call volunteers and including them as part of the in-kind match. In 2022, during the COVID pandemic, the funder waived match requirements; during this period, the prior Program Executive Director hired full-time overnight on-call personnel, in response to increased call volume driven by restrictions on face-to-face services due to concerns of exposure. The match waiver was discontinued with the grant awarded for October 2024 through September 2025, and BCFS HHS was required to meet their match obligations. The former Program Executive Director failed to reassign the On-Call workers resulting in a significant deviation from the approved match plan and contributed to the noncompliance of in-kind match requirements. Immediately upon the issuance of the monitoring report regarding match requirements, BCFS HHS’ President has been actively working with Office of the Governor (OOG) to rectify the match requirements per the grant. Management has recorded an accrual for the estimated adjustment and has implemented the corrective action plan outlined below. Page 2 of 3 Corrective Action Plan Upon receiving the preliminary monitoring report from the OOG, management promptly initiated an internal review with the OOG and began collaborating with OOG to address and resolve the findings identified. Effective immediately, BCFS HHS has established new protocols to ensure compliance with match requirements for the Common Thread Texas program. BCFS HHS will undertake the following corrective actions: 1. Revised In-Kind Volunteer Hotline Process A protocol has been implemented to manage the volunteer hotline for the Common Thread Program during after-hour operations. The hotline provides callers with program information, resources, referrals, and transfers calls as appropriate, including crisis response or intake services. The volunteer hotline is managed by volunteers that include exempt employees (working outside their regular duties), interns, and other approved community volunteers. Volunteers must complete training prior to being scheduled. The protocol guidelines include: •A designated volunteer timesheet. •A signed attestation certifying that hours listed are an accurate record ofvolunteer service. •Confirmation that the volunteer work is not required by their employment andis different and separate from their regular job duties. These measures provide robust supporting documentation and ensure that match activities are voluntary, allowable, and compliant. The Volunteer Hotline Protocol was reviewed and approved by the Office of the Governor (Public Safety Office and Office of Compliance and Monitoring). Target completion: Completed January 2026 2. Strengthen Match Documentation Processes Volunteer Attestation and Timesheet- Volunteers are required to sign a timesheet and an attestation affirming that the recorded hours accurately reflect their service with the Common Thread Volunteer Hotline. Additionally, if applicable, volunteers must confirm that this service is not mandated by their employment and is distinct from their regular job responsibilities. Monthly Match Meetings: These meetings will review the reported match activities against the approved match plan. Additionally, the meetings provide an opportunity to evaluate current needs and trends, and to ensure match obligations are met. Page 3 of 3 Target completion: Completed January 2026. 3. Correct and Reclassify Previously Reported Match BCFS HHS excluded the disallowed match activities and included permissible methods such as unrecovered indirect costs, reductions in billed expenditures, including personnel and training—and additional adjustments approved by OOG. All necessary changes are incorporated in the final Financial Status Report (FSR) submitted on January 29, 2026. Target completion: Completed. 4. Staff Training and Ongoing Compliance Monitoring BCFS HHS will provide Common Thread leadership training on uniform guidance match requirements, OOG-specific guidance, and the Volunteer Hotline Protocols. Weekly Audits- The BCFS HHS Director of Support Services, or designee, will conduct weekly audits to ensure protocol adherence. This will encompass a review of the hotline volunteers’ timesheets, and schedules. Results will be discussed in the monthly match meetings. Use of U.S. Bureau of Labor Statistics wage data- All volunteer and intern hours are valued using OOG‑approved labor categories. Target completion: Training will be completed by February 28, 2026; monitoring process will be implemented February 1, 2026. Sincerely, Rosa Baez, President BCFS Health and Human Services
Incorrect Loan Disbursement Amount Corrective Action Plan: The Financial Aid Services office, in collaboration with IT, has implemented an exception report. This report is received daily, and designed to identify any students whose subsidized and unsubsidized loan awards may not align with their enr...
Incorrect Loan Disbursement Amount Corrective Action Plan: The Financial Aid Services office, in collaboration with IT, has implemented an exception report. This report is received daily, and designed to identify any students whose subsidized and unsubsidized loan awards may not align with their enrollment status, need, and annual loan limit. The goal is to proactivety identify and correct any discrepancies before disbursement to ensure accuracy. Responsible Person for Correction Action Plan: Marlon Jones Jr., Director of Financial Aid Services Implementation Date of Corrective Action Plan: 9/18/2025
We acknowledge the auditor’s comments and can confirm that the following corrective action has been implemented as of December 2024: Management has revised the process for identifying, segregating, and transferring Microloan repayments from a monthly process to a weekly process. This change will ens...
We acknowledge the auditor’s comments and can confirm that the following corrective action has been implemented as of December 2024: Management has revised the process for identifying, segregating, and transferring Microloan repayments from a monthly process to a weekly process. This change will ensure Microloan repayments received by our operating account are transferred to the appropriate MRF accounts within 10 working days. By changing the frequency of this task, we will enhance our compliance with Microloan requirements and more effectively manage Microloan program funds.
The College’s Vice President for Academic Affairs and Dean of the College concurred with the finding identified. The College has revised its policies and procedures as follows: Historically, Student Affairs coded only those students who took a Leave of Absence during the semester (“L”) or withdrew d...
The College’s Vice President for Academic Affairs and Dean of the College concurred with the finding identified. The College has revised its policies and procedures as follows: Historically, Student Affairs coded only those students who took a Leave of Absence during the semester (“L”) or withdrew during the semester (“W”). Student Affairs has created a new code (“N”) to track students who inform the college of their intent to withdraw at the end of a given semester. At the end of each semester, Student Affairs provides the Registrar’s Office with a report of all students who informed the college of their intent to unenroll (“L”, “W”, and “N”). Using the report, the Registrar’s Office confirms that all students have been accurately exited with the appropriate exit date and exit reason prior to submitting the final “end of term” report to the National Student Clearinghouse. This new process was implemented beginning in the Fall 2025 semester. The corrective actions will be implemented by Dr. Kristen M. Amick, Registrar. Dr. Amick’s email address is: amickkm@westminster.edu.
Special Programs for the Aging-Title III, Part C-Nutrition Services – Assistance Listing No. 93.599 Recommendation: We recommend the Organization put procedures in place to retain documentation of supervisory approval of time and effort reports. Explanation of disagreement with audit finding: There ...
Special Programs for the Aging-Title III, Part C-Nutrition Services – Assistance Listing No. 93.599 Recommendation: We recommend the Organization put procedures in place to retain documentation of supervisory approval of time and effort reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Program leadership will review and retrain staff of the volunteer hour log requirements, including signatures, matching of hours to digital logs, properly documentation of updates made, and retention of documentation. Program leadership will conduct reviews of documentation for all their locations on a frequent basis to address any deficiencies and address as needed. Finally, administrative staff will conduct rotating reviews of site documentation as a secondary verification. Name(s) of the contact person(s) responsible for corrective action: Drew Erickson Planned completion date for corrective action plan: 02/28/2026
2025-008 Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College provide all necessary employees with training, support, and sufficient time to follow College policies and federal requirements related to monthly reconciliations. Explanation of disagreem...
2025-008 Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College provide all necessary employees with training, support, and sufficient time to follow College policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College utilizes a third party service provider to service both the Nurse Student and Nurse Faculty Loan programs. Due to staff turnover and the student information system implementation of Anthology, there was inconcistency in what was has been provided for both loan programs. As of FY 2025 year-end and looking forward, the College finance team has taken the additional steps to review and reconcile the balances. In the review, it was noted that there was an issue with the uploading of date to the third party provider and the College has added additional controls in a review of data that is received by the provider as well as regular communication between the College Finance department and Financial Aid departments on any discrepencies. Name(s) of the contact person(s) responsible for corrective action: Nathan Wiegand, VP of College Finance/CFO Planned completion date for corrective action plan: Implemented in FY 2026.
Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review and formalize its procedures to ensure that internal controls are in place to identify and correct any inconsistencies throughout the year. Explanation of disagreement with audit finding: T...
Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review and formalize its procedures to ensure that internal controls are in place to identify and correct any inconsistencies throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In the spring of 2025, Clarkson College made the decision to outsource majority of financial aid functions to the Higher Education Assistance Group (HEAG) due to a lack of internal controls. Since hiring HEAG in Spring 2025 to oversee our financial aid functions, Clarkson College has seen many improvements in our internal controls. Reconciliation of Direct Loans and Federal Pell Grant funds is conducted monthly by a designated Financial Aid staff member. Following completion, the reconciliation documentation is forwarded to the College Controller for independent review. Final approval is provided by the Vice President of Enrollment and Advising. A standing monthly meeting is also held between the Financial Aid and Finance teams to review reconciliation activity, address variances, and resolve any items requiring clarification. The Federal Work-Study (FWS) program is monitored and reviewed each pay period to ensure expenditures remain within authorized limits and align with student eligibility. Federal Supplemental Educational Opportunity Grant (FSEOG) and Federal Work-Study (FWS) funds are reviewed and reconciled periodically throughout each semester by a Financial Aid staff member. Upon completion of these reconciliations, supporting documentation is submitted to the College Controller for review and verification of accuracy. These procedures ensure compliance with federal regulations, promote internal control integrity, and provide appropriate oversight of all Title IV funding streams. Name(s) of the contact person(s) responsible for corrective action: Dr. Carla Dirkshneider, VP of Enrollment and Retention Planned completion date for corrective action plan: Corrective action was implemented Spring semester of FY 2025.
The District will review the existing capital asset listing and make changes as necessary to ensure appropriate depreciation methods are applied to capital assets currently in-service. The default settings in the capital asset management software will be reviewed to ensure ease of use in applying th...
The District will review the existing capital asset listing and make changes as necessary to ensure appropriate depreciation methods are applied to capital assets currently in-service. The default settings in the capital asset management software will be reviewed to ensure ease of use in applying the appropriate depreciation methods when placing new capital assets in-service. The District will review current control processes in place over capital asset additions to ensure application of the appropriate depreciation methods.
Management agrees with the finding. Management plans to implement a process to ensure that the AMR report will be submitted accurately. If the Federal Audit Clearinghouse has questions regarding this plan, please call Cindy Donaldson, Director of Finance, at 540-635-7141.
Management agrees with the finding. Management plans to implement a process to ensure that the AMR report will be submitted accurately. If the Federal Audit Clearinghouse has questions regarding this plan, please call Cindy Donaldson, Director of Finance, at 540-635-7141.
Context and Cause – During the year ended June 30, 2025, OMEP entered into four first-tier subawards greater than $30,000 under AL number 11.611. The auditor tested one of these subawards, noting that the award was not yet reported under the Federal Funding Accountability and Transparency Act to the...
Context and Cause – During the year ended June 30, 2025, OMEP entered into four first-tier subawards greater than $30,000 under AL number 11.611. The auditor tested one of these subawards, noting that the award was not yet reported under the Federal Funding Accountability and Transparency Act to the Federal Subaward Reporting System (FSRS). Per further inquiry, all of the first-tier subawards were yet to be reported to the FSRS. OMEP was aware of the FFATA reporting requirements, but the reporting was not made timely. Internal controls were not adequately designed, and procedures were not in place to track and report first-tier subawards within the time frame required by federal requirements. Recommendation – The Organization should establish written policies and procedures for reporting first-tier subawards. Action Taken: OMEP will add a fiscal policy, that includes a documented review of first tier subawards, to ensure they are input to the FSRS no later than the last day of month that follows the initial obligation to the sub awardee. Responsible parties: Controller. Anticipated completion date: June 30, 2026.
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