Corrective Action Plans

Finding 370045 (2023-006)

Material Weakness 2023

Lebanon Community Unit School District 9

IL

Equipment & Real Property Management Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.313

Management will develop internal control procedures for tracking fixed assets purchased with federal funds to ensure the District is complying with the Equipment and Real Property compliance requirement.

View Audit 291559

Finding 369997 (2023-002)

Material Weakness 2023

Big Brothers Big Sisters of Colorado, Inc.

CO

Questioned Costs Allowable Costs / Cost Principles Cash Management

As of August 2023, BBBSC implemented controls that properly support the distribution of personnel charges in accordance with the Uniform Guidance and employees’ salaries charged to the grant are based on actual costs incurred. Further, these charges are reviewed by the Director of Finance before fed...

As of August 2023, BBBSC implemented controls that properly support the distribution of personnel charges in accordance with the Uniform Guidance and employees’ salaries charged to the grant are based on actual costs incurred. Further, these charges are reviewed by the Director of Finance before federal reimbursements are requested.

View Audit 291540 Questioned Costs: $1

Finding 369987 (2023-002)

Material Weakness 2023

South Newton School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation in order to ensure compliance with requirements related...

FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirement. Contact Person Responsible for Corrective Action: Marci Hall Contact Phone Number and Email Address: 219.474.5184 mhall@newton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Every effort will be given to comply with this finding by improving our internal controls and documenting our actions. Anticipated Completion Date: February 1, 2024

View Audit 291502

Finding 369979 (2023-002)

Significant Deficiency 2023

Lehigh University

PA

Student Financial Aid Eligibility Reporting

Federal Agency: U.S. Department of Education; Program Name: Student Financial Assistance Cluster; Assistance Listing Number: 84.038/84.063/84.268; Federal Award Year: Funding periods between July 1, 2022 and June 30, 2023; Compliance requirement: Enrollment Reporting; Finding Type: Significant Defic...

Federal Agency: U.S. Department of Education; Program Name: Student Financial Assistance Cluster; Assistance Listing Number: 84.038/84.063/84.268; Federal Award Year: Funding periods between July 1, 2022 and June 30, 2023; Compliance requirement: Enrollment Reporting; Finding Type: Significant Deficiency; The training of new staff is always a priority, but this finding is the result of unusually high turnover in the registrar’s office during FY23. Staff have since been hired and are now sufficiently trained on this issue. They run a weekly report to identify students who have withdrawn or have otherwise changed their attendance level. New staff are now fully trained in updating the NSLDS with student enrollment status changes. Name of contact: Jennifer Mertz, Assistant Vice Provost of Financial Services and Director of Financial Aid. Completion date: November 15, 2023

View Audit 291473

Finding 369964 (2023-001)

None 2023

Edward M. Marx Apartments, Inc.

FL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 ...

Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2022, through 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. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the Project submits PRAC renewal requests in a timely manner. Action Taken: A system is being put in place to follow up with managers to remind them of renewals on a timely basis.

View Audit 291433

Finding 369959 (2023-001)

Material Weakness 2023

Lamar Institute of Technology

TX

Questioned Costs Student Financial Aid Eligibility

View of Responsible Officials: The Texas State University System's Office of Internal Audit {internal audit function for Lamar Institute of Technology) identified errors with the awarding of Title IV funds to students who were not maintaining satisfactory academic progress {SAP) in their course of s...

View of Responsible Officials: The Texas State University System's Office of Internal Audit {internal audit function for Lamar Institute of Technology) identified errors with the awarding of Title IV funds to students who were not maintaining satisfactory academic progress {SAP) in their course of study according to the Institution's published SAP standards. Lamar Institute of Technology {LIT) agrees with the external auditor's finding and recommendations. Corrective Action Plan In response to the external audit finding, LIT will implement the following corrective action plan. 1. Electronic processes for determining if a student is maintaining SAP was run in Banner for Fall 2023, and going forward, using guidance from the Ellucian Action Line, our Banner support group. Anticipated Completion Date: Corrective measures began on 8/11/2023 and anticipated completion is 90 days from the auditor's report {1/31/2024), which would be on or before April 30, 2024. 2. As an additional internal control procedure to test the Banner system, the Financial Aid Department reviewed SAP manually on all students enrolled in Fall 2023 and Spring 2024 with a FAFSA application to ensure their eligibility had been set correctly. Action plan will be extended to future semesters as needed. Anticipated Completion Date: Corrective measures began on 8/11/2023 and anticipated completion is 90 days from the auditor's report {1/31/2024), which would be on or before April 30, 2024, fo(Fall 202-3-and Spring 2024. - - 3. In addition to settingSAP prior to the semester and performing verification checks, LIT requested an additional mtemal con-trol proces-sin Banner- an automatic process to run nightly after the initial SAP is set to make sure each student's eligibility is set correctly before awarding aid. This process was devel-epe.a__and tested _b_y _the Information Technology Department before implementation under the direction and-in collaboration with the Financial Aid Department. Anticipated Completion Date: 1/29/2024. 4. A return of funds will be done for students that received Title IV funds for FY 2023 in error. In total, $673,780 will be returned via the Common Origination and Disbursement Web Site of the Department of Education. Anticipated Completion Date: 90 days from the auditor's report (1/31/2024), which would be on or before April 30, 2024. Individual Responsible Linda Korns, Director of Financial Aid

View Audit 291408 Questioned Costs: $1

Finding 369859 (2023-003)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported...

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To ensure student enrollment is submitted to NSLDS in a timely manner, additional changes have been established. Students who have completed their degrees in a prior term (for example, summer/fall term), but with an award date in the next term (for example, September for summer term or January for the fall term), will be updated prior to the first of term enrollment file. This change will decrease potential errors as the terms are updated in the appropriate order and we can address any enrollment issues in the appropriate timeframe. Planned completion date for corrective action plan: January 31, 2024 Name(s) of the contact person(s) responsible for corrective action: Natalie Durant, Registrar at 860-768-5565.

View Audit 291373

Finding 369855 (2023-001)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Student Financial Assistance Cluster – Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Management of the University agrees with the finding. We do have policies and procedures in regards to re...

Student Financial Assistance Cluster – Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Management of the University agrees with the finding. We do have policies and procedures in regards to recordkeeping and retention of Perkins loan documents. Active, Assigned and Retired Perkins loans are maintained in a locked, fireproof container in the Bursar office. The repayment schedules are electronically kept in our borrower files with Heartland ECSI. The cancellation and deferment request for each Perkins loan made are electronically kept in our borrower files with Heartland ECSI. We typically retain original or true and exact copies of Master Promissory Notes (MPN). In some cases, the MPN may have been returned to the student during their entrance counseling. The Perkins loan program expired September 30, 2017. We are currently in the process of Assigning the remaining borrowers to close out our Perkins Loan Program. We are working as quickly and efficiently as possible. Staff availability will determine the completion date for this process. Planned completion date for corrective action plan: March 31, 2024 University Contact: Diane Purcell, Bursar Senior Accountant, (860) 768-4361

View Audit 291373

Finding 369852 (2023-004)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Cash Management Eligibility

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting requirements to the Department if Education in respects to these requirements. Explanation...

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting requirements to the Department if Education in respects to these requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has updated the Department of Education Federal Student Aid website with the proper URL, effective January 23, 2024. Name(s) of the contact person(s) responsible for corrective action: Katherine Presutti, Director of Student Financial Aid at 860-768-4300.

View Audit 291373

Finding 369764 (2023-001)

None 2023

Alliance for African Assistance, Inc.

CA

Matching / Level of Effort / Earmarking

The agency's corrective action plan is to open the required bank accounts. In fact, the agency has opened two bank accounts one specifically for the lending funds and the other account for the loss reserves.

View Audit 291289

Finding 369739 (2023-001)

Significant Deficiency 2023

Loras College

IA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Corrective Action: Management has reviewed policies and procedures for accurate reporting of enrollment status and changes to be in compliance with federal regulations. The College will designate a secondary responsible individual to conduct a review of the preparation of the digital file and review...

Corrective Action: Management has reviewed policies and procedures for accurate reporting of enrollment status and changes to be in compliance with federal regulations. The College will designate a secondary responsible individual to conduct a review of the preparation of the digital file and review the digital file of student enrollment changes before it is submitted to the National Student Loan Clearinghouse. The Office of Financial Planning will conduct monthly review as a secondary review of enrollment reporting in the National Student Loan Data System (NSLDS).

View Audit 291202

Finding 369730 (2023-007)

Significant Deficiency 2023

Springs Valley Community Schools Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2023-007 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corre...

Finding 2023-007 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In the future, the school corporation’s management will ensure a clause will be added to all contractor’s contracts stating they are following all Davis-Bacon wage laws when federal funds are being used to fund the project. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369720 (2023-005)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2023-005 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Descript...

Finding 2023-005 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, primary and secondary review of all federal accounts payable claims. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369717 (2023-004)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

Internal Control / Segregation of Duties School Nutrition Programs Eligibility § 200.303

Finding 2023-004 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school c...

Finding 2023-004 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of eligibility determinations to ensure they meet the grant agreement and eligibility compliance requirements. Anticipated Completion Date: 08/31/2024

View Audit 291176

Finding 369714 (2023-003)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2023-003 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corp...

Finding 2023-003 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of the reporting to ensure they are meeting the grant agreement and cash management compliance requirements. Anticipated Completion Date: 02/16/2024

View Audit 291176 Questioned Costs: $1

Finding 369711 (2023-002)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. ...

Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of all accounts payable claims to ensure the accuracy of the claims, and will ensure underlying support or details of the claims will be included. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369705 (2023-001)

None 2023

Okaloosa - Walton Jobs and Education Partnership, Inc.

FL

Matching / Level of Effort / Earmarking

In an effort to meet the expenditure requirements CareerSource Okaloosa -Walton modified their Two Year Plan allowing more funds to be spent on In School Youth. That plan was approved in January 2023. It has been difficult to find Out of School Youth. The change has allowed more flexibility to work ...

In an effort to meet the expenditure requirements CareerSource Okaloosa -Walton modified their Two Year Plan allowing more funds to be spent on In School Youth. That plan was approved in January 2023. It has been difficult to find Out of School Youth. The change has allowed more flexibility to work with In School Youth . Progress in meeting the 20 percent was made for this fiscal year. We expect progress to continue and to meet the work experience requirement. Management will track the expenditure rate and make adjustments of effort no less than once a quarter.

View Audit 291170

Finding 369699 (2023-002)

Material Weakness 2023

School District of Jennings

MO

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

The District agrees with the finding and the recommendations of the auditors. The District has taken a number of steps to improve internal controls and will finalize a comprehensive plan for robust internal controls reinstatement by January 10, 2024. Since the arrival of new Human Resources Leadersh...

The District agrees with the finding and the recommendations of the auditors. The District has taken a number of steps to improve internal controls and will finalize a comprehensive plan for robust internal controls reinstatement by January 10, 2024. Since the arrival of new Human Resources Leadership in the fall of 2022, steps have been taken to ensure that all employee contracts are kept on file in hard copy and digital. The missing files occurred during a transition period during the hire and rehire period of spring and summer 2022, before the arrival of new leadership. At this time, the Human Resources department ensures redundancy of storage of these contracts, with both paper copies and digital copies of all signed contracts kept in secure spaces. A staff member is charged to ensure these are all filed, and the Supervisor does an internal audit to ensure safekeeping. Going forward, the Human Resources Director will conduct quarterly checks, in May, August, November, and February to ensure all files are in place.

View Audit 291162

Finding 369697 (2023-002)

Significant Deficiency 2023

Town of Dayton

WY

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

2023-002: Written Internal Control Policies and Federal Grant Award Procedures Finding Condition - The Town did not have written internal controls and Federal grant award policies in place. Corrective Action Plan - The Town will develop a written internal control policy and Federal grant award proc...

2023-002: Written Internal Control Policies and Federal Grant Award Procedures Finding Condition - The Town did not have written internal controls and Federal grant award policies in place. Corrective Action Plan - The Town will develop a written internal control policy and Federal grant award procedures in the coming months to comply with this finding.

View Audit 291159

Finding 369683 (2023-001)

Significant Deficiency 2023

Cccs Farm Labor Housing Corporation

CO

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Views Responsible Officials and Planned Corrective Actions: We concur with the observations and recommendations as placed forth by our auditors – KCM. We experienced personnel related issues and did not adequately have bench strength in place to compensate. To address: 1. We will file the outstandi...

Views Responsible Officials and Planned Corrective Actions: We concur with the observations and recommendations as placed forth by our auditors – KCM. We experienced personnel related issues and did not adequately have bench strength in place to compensate. To address: 1. We will file the outstanding reports. 2. Have initiated a review and update of a ministry-wide master deliverables schedule to ensure compliance with timely filings. 3. Will ensure multiple team members are familiar with and capable of completing the filing.

View Audit 291102

Finding 369678 (2023-001)

Material Weakness 2023

Hudson School District

NH

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Audit Finding Reference: 2023-001 Management's View and Planned Corrective Action: Due to the extension of the federal funding for free school meals in the prior year, the District is aware of the fund balance greater than three (3) months of its average expenditures. We are looking to reserve the p...

Audit Finding Reference: 2023-001 Management's View and Planned Corrective Action: Due to the extension of the federal funding for free school meals in the prior year, the District is aware of the fund balance greater than three (3) months of its average expenditures. We are looking to reserve the program fund balance to support the potential renovation that will take place over the summer of 2024 should Warrant Article 6 Renovate the Checkers Kitchen at Alvirne pass. This special warrant article is recommended by both the Hudson School Board and Budget Committee. This is allowable from the NH Department of Education's Office of Nutrition Programs and Services (ONPS). Name of Contact Person and Completion Date: Karen Atherton, Food Service Director Melissa Van Sickle, Finance Director Anticipated completion date: If supply issues are not a factor, December 31, 2024; otherwise, June 30, 2025.

View Audit 291088 Questioned Costs: $1

Finding 369669 (2023-003)

Material Weakness 2023

Wonewoc-Center School District

WI

Questioned Costs Matching / Level of Effort / Earmarking

Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $349,716. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criter...

Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $349,716. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance ( certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project. Effect: $349,716 of costs are likely questioned as a result of failing to comply with wage rate requirements. Questioned Costs: $349,716 Auditor's Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Morgan Preuss Anticipated Completion: 6/30/2024

View Audit 291063 Questioned Costs: $1

Finding 369667 (2023-001)

Significant Deficiency 2023

Ray Graham Association for People with Disabilities

IL

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

Finding: 2023-001 Name of Contact Person: Amber Norman, CFO Corrective Action: Upon review of the final monthly voucher the CFO will agree the number of miles used in the calculation back to the original Geotab data that tabulates the eligible miles. Completion Date: September 2022

View Audit 291051

Finding 369661 (2023-001)

Significant Deficiency 2023

Carroll Community College

MD

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

U.S. Department of Education 2023-001: NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During testing of enrollment status reporting, we noted that a student’s correct enrollment status and effective date was not reported to NSLDS. Recomme...

U.S. Department of Education 2023-001: NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During testing of enrollment status reporting, we noted that a student’s correct enrollment status and effective date was not reported to NSLDS. Recommendation: The College should evaluate their procedures and policies related to reporting status changes to NSLDS and enhance as deemed necessary to ensure that accurate information is reported to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College agrees with the recommendation to evaluate the procedures and policies related to reporting status changes to the Department of Education’s National Student Loan Data System (NSLDS). For many years, Carroll has contracted with the National Student Clearinghouse (NSC) for their comprehensive enrollment and graduate reporting services. They become an authorized agent, providing status updates to the NSLDS on our behalf. Carroll has begun a review, using the NSC and their resources and tools, to better understand why the student’s graduate status was not transmitted from the NSC to the NSLDS. Carroll staff will review the resources to ensure our procedures and processes meet the NSC expectations. Additionally, at the end of each term, the College will randomly select three students with status changes to verify that the reporting process to the NSLDS is accurate and timely. Name(s) of the contact person(s) responsible for corrective action: Mr. Gregg Bricca, Director of Institutional Effectiveness. Planned completion date for corrective action plan: 6/30/24

View Audit 291047

Finding 369629 (2023-002)

Significant Deficiency 2023

Drexel Foundation for Educational Excellence, Inc.

IN

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

INDING 2023-002 – DAVIS-BACON COMPLIANCE – Significant Deficiency Planned corrective action: The School through the education services provider agreement with Entrepreneurial Ventures in Education (EVE) will train operations and business office staff on thecompliance requirements under Davis-Bacon t...

INDING 2023-002 – DAVIS-BACON COMPLIANCE – Significant Deficiency Planned corrective action: The School through the education services provider agreement with Entrepreneurial Ventures in Education (EVE) will train operations and business office staff on thecompliance requirements under Davis-Bacon to ensure construction contracts are entered into with qualified contractors and obtain and retain appropriate certified payroll documenta􀆟on during the construction period. Responsible officers: Carlo Hershberger, Director of Finance and Accounting; Javier Dimas, Vice- President of Operations; Martha Arellano, Procurement Manager and Buyer Estimated completion date: March 15, 2024

View Audit 291003

Corrective Action Plans

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