Corrective Action Plans

Finding 5734 (2023-003)

Significant Deficiency 2023

NM

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Special Tests & Provisions

Specific corrective action plan for finding: Continue to train staff on proper purchasing procedures Timeline for completion of corrective action plan: February 1, 2024 Employee position(s) responsible for meeting the timeline: Myra Baird and Robin Martinez

View Audit 7795

Finding 5730 (2023-003)

Significant Deficiency 2023

Independent School District No. 32

MN

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

Contact Person – Mark Lundin, Superintendent Corrective Action Plan – The District will review polices and procedures for submitted certified payrolls. Completion Date – November 1, 2023

View Audit 7783

Finding 5693 (2023-001)

Significant Deficiency 2023

Buena Vista University

IA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

2023 Corrective Action Plan Finding Reference Number 2023-001 Contact person - Stephanie Wilhelm, Registrar Cause - Management oversite during a status update report submission Current Status - All student enrollment statuses from spring 2023 semester has been reviewed and corrected as needed. All s...

2023 Corrective Action Plan Finding Reference Number 2023-001 Contact person - Stephanie Wilhelm, Registrar Cause - Management oversite during a status update report submission Current Status - All student enrollment statuses from spring 2023 semester has been reviewed and corrected as needed. All students that graduate at mid semester will be reviewed individually to ensure that they are not re-reported as enrolled after degree completion. We have also updated our conferring process to add a status flag to ensure the graduated status is sent to NSC-NSLDS for updates. For those students that begin our graduate program immediately after completing the undergraduate program, they will be managed individually for reporting mid-stream until the new term begins. Views of Responsible Officials and Planned Corrective Action - the software cause of the re-reportig of graduated students as enrolled has not been determined. All mid-term graduate prior to March 2023 worked correctly and those that graduated July 2023 all worked correctly. Reports have been created for mid-term graduates and students begining another program immediately after degree completion. Anticipated Completion Date - Already completed and ongoing.

View Audit 7684

Finding 5649 (2023-001)

Significant Deficiency 2023

Dordt University, Inc.

IA

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

Finding 2023-001 - Special Tests and Provisions – Gramm-Leach-Bliley Act Responsible Individuals – Director of Computer Services and Vice President for Finance & Risk Management. Finding Summary: During testing of Gramm-Leach-Bliley Act and inquiry with management, it was determined that the Univ...

Finding 2023-001 - Special Tests and Provisions – Gramm-Leach-Bliley Act Responsible Individuals – Director of Computer Services and Vice President for Finance & Risk Management. Finding Summary: During testing of Gramm-Leach-Bliley Act and inquiry with management, it was determined that the University does not have a written comprehensive information security program in place. Corrective Action Planned: Dordt will be working with an external organization familiar with the policy requirements of the Gramm-Leach-Bliley Act to take existing procedures and incorporate them into a formal written information security policy that addresses the key areas of the Gramm-Leach-Bliley Act. Anticipated Completion Date: June 30, 2024.

View Audit 7569

Finding 5644 (2023-002)

Significant Deficiency 2023

Saint Martin's University

WA

Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency

Action taken: Saint Martin’s University will review the requirements of 16 CFR 314.4, update our written policy to ensure that it addresses all the required elements 16 CFR 314.3(b), and perform an annual review of our updated policy to ensure that it continues to comply with all relevant regulation...

Action taken: Saint Martin’s University will review the requirements of 16 CFR 314.4, update our written policy to ensure that it addresses all the required elements 16 CFR 314.3(b), and perform an annual review of our updated policy to ensure that it continues to comply with all relevant regulations. The University is currently in the process of formally adopting a cybersecurity framework as well as securing a vendor to perform an IT security assessment. This ongoing work in the interest of the security, confidentiality, and integrity of student information will position us well to make the recommended updates to our policy Name of Responsible Party: Mary Donahoo, Chief Information Officer Anticipated completion date: 3/31/2024

View Audit 7568

Finding 5642 (2023-001)

Significant Deficiency 2023

Saint Martin's University

WA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Action taken: As of June 2023, the Financial Aid department has a full-time Director, who is responsible for the Return to Title IV (R2T4) determinations. Following the regulations set forth by the Department of Education on R2T4 calculations for schools not required to take attendance, we have revi...

Action taken: As of June 2023, the Financial Aid department has a full-time Director, who is responsible for the Return to Title IV (R2T4) determinations. Following the regulations set forth by the Department of Education on R2T4 calculations for schools not required to take attendance, we have reviewed procedures and controls to ensure they are properly designed and implemented to ensure calculations are occurring accurately and timely. Going forward, we will ensure maintenance of proper documentation on students requiring a calculation, including indication of withdrawal date. Potential R2T4 calculations audits are now run multiple times a week, and will continue to be, in order to address timely calculations. The Director plans to continue education in the area of R2T4 calculations to maintain the most accurate and updated information on the topic. Name of Responsible Party: Erin Schaffer, Director of Financial Aid Anticipated completion date: 12/31/2023

View Audit 7568

Finding 5627 (2023-002)

Significant Deficiency 2023

County of Fairfax, Virginia

VA

HUD Housing Programs Eligibility Reporting § 200.303

Views of responsible officials and planned corrective actions: The Authority is working with Yardi, the software company that supports the Authority’s client management software, to provide standardized reports that can be used by managers to flag exceptions to requirements such as regular inspectio...

Views of responsible officials and planned corrective actions: The Authority is working with Yardi, the software company that supports the Authority’s client management software, to provide standardized reports that can be used by managers to flag exceptions to requirements such as regular inspections, and re-inspections within 30 days for units that fail due to non-life-threatening conditions. There are current limitations within the software that do not allow for a fully automated work flow, which then necessitates a highly manual process and more likelihood of human error. The Authority will also implement more internal controls at the management level; specifically with units that fail inspection. All failed inspections will be independently tracked to ensure that a re-inspection takes place within 30 days, and management will review reports of all failed inspections, at least weekly. Finally, the Inspections Supervisor will receive more training on the Authority’s abatement policies, so that units that fail and are not corrected within the corrective period are abated according to the Authority’s HCV Administrative Plan.

View Audit 7520

Finding 5514 (2023-002)

Significant Deficiency 2023

Certell, INC

IN

Student Financial Aid Eligibility Significant Deficiency

A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned. Finding 2023-002 Failure to Meet...

A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned. Finding 2023-002 Failure to Meet the Standards for Safeguarding Customer Information. The security of all customer information is very important to Huntington Junior College. We have engaged a new IT firm to establish and maintain proper GLBA requirements. All faculty and staff will be retrained on information security policies and procedures.

View Audit 7272

Finding 5511 (2023-001)

Significant Deficiency 2023

Certell, INC

IN

Student Financial Aid Reporting Significant Deficiency

A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned - Finding 2023-001 Untimely Enroll...

A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned - Finding 2023-001 Untimely Enrollment Status Reporting. During Spring 2023 the transition to non-profit status created some delays in processing information. Financial Aid officers have been counseled to emphasize the importance of timely enrollment reporting.

View Audit 7272

Finding 5498 (2023-004)

Material Weakness 2023

Lutheran Social Services of South Dakota

SD

Questioned Costs Eligibility Material Weakness § 200.303

Finding 2023-004 Eligibility Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. Four participant case files were not reviewed through the Organization’s peer review process and two participant case files were not revi...

Finding 2023-004 Eligibility Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. Four participant case files were not reviewed through the Organization’s peer review process and two participant case files were not reviewed in a timely manner through the Organization’s peer review process. b. Four instances in which the family’s first month’s prorated cash assistance payment was not properly calculated based upon the date the Cooperative Agreement and Rights and Responsibilities Form was signed by the client. c. One instance in which a family was underpaid based upon their family size and eligibility for the month. d. One instance in which a family was moved from the Refugee Cash Assistance program to another program and the expenses remained to be charged under the Refugee Cash Assistance program. Responsible Individuals: Nathan Beyer, Sheri Ekdom, Tim Jurgens Corrective Action Plan: a. The procedures for case file review will be reviewed to ensure the process can be followed, even when there is turnover in staff. b. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate the arrival date for proration of the first month of payments. c. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate family size and eligibility. d. The procedures will be reviewed with staff for removing a client from the program, and notifying staff to void checks. The checks in question were voided and credited back to the grant for $481.48 and $878.00 in September 2023 which is within the grant’s budget period. LSS is also implementing a new software program to help the review process be more efficient, and less reliant on manual processes. Checks and balances will be integrated into the software, allowing for electronic review of files. The software will also help automate some of the ongoing documentation requirements. Anticipated Completion Date: December 31, 2023

View Audit 7260 Questioned Costs: $1

Finding 4979 (2023-001)

None 2023

Northeastern University

MA

Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.313

2023-001 – Equipment management Management agrees with the recommendations and will improve documentation and tracking of equipment by ensuring tags and other identifying numbers are accurately entered into the system. While all equipment selected for testing was located, maintained and safeguarded...

2023-001 – Equipment management Management agrees with the recommendations and will improve documentation and tracking of equipment by ensuring tags and other identifying numbers are accurately entered into the system. While all equipment selected for testing was located, maintained and safeguarded there is room for improvement in documentation and data entry into the system. As of May 2023, the University has hired a full-time employee responsible for the oversight and maintenance of the federal equipment process and changes were already implemented prior to this discovery to improve recording and tracking of equipment. Additional procedures are under consideration including community education on asset documentation and processes as well as a review of accounts for funding source. These changes will ensure that equipment will be entered accurately in the system and that only equipment purchased with federal dollars will be classified as such. Implementation of additional controls will be completed by May 2024, prior to the next physical inventory cycle.

View Audit 7230

Finding 4930 (2023-001)

None 2023

Beulah Heights University

GA

Student Financial Aid Subrecipient Monitoring Eligibility

Finding 2023-001 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs We observed the following conditions in c...

Finding 2023-001 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Two (2) out of 16 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 16 students tested did not have a post withdrawal disbursement within the allotted days of the school’s withdrawal date determination. 3. One (1) out of 16 students tested did not have Title IV funds returned within the allotted days of the school’s withdrawal date determination. 4. One (1) out of 16 students received Title IV funding and was not charged for courses taken. The questioned cost is $124. The funds were subsequently returned to the USDE. 5. One (1) out of 16 students received a Pell grant greater than the amount for which the student was eligible. The questioned cost is $862. The funds were subsequently returned to the USDE. 6. Five (5) out of 16 students were selected for refund canceled check testing. There was no documentation provided to test signatures for two (2) of the students selected. All requested documents were subsequently provided. 7. One (1) out of 16 students tested was eligible for a Federal Direct Subsidized loan and was not awarded. 8. One (1) out of 16 students tested had an award letter that stated subsequent Title IV disbursements were available to the student and the subsequent disbursements were not awarded." The University should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Corrective Actions – 1. NSLDS reporting is actively reconciled monthly with our third-party financial aid servicer and, as of November 16, 2023, the University confirmed 97.34% reported. The University will continue to actively monitor this reporting to ensure accuracy and timeliness. 2. Student Information System integration with third-party financial aid servicer’s system will allow the University to improve timing of drop notifications to ensure the third-party financial aid servicer is notified timely. The University will continue to monitor and review the process of withdrawal disbursement more thoroughly with the third-party financial aid processor to ensure that they are processed timely. 3. The University will monitor and review the process of returning Title IV funds to ensure that returns are processed timely. 4. The University has implemented a process that cross-checks enrollment with financial aid funding to identify and address situations in which students are inappropriately awarded Title IV funding. 5. The University is working with its third-party financial aid servicer to ensure Pell grants are awarded appropriately and within the amounts eligible. The University will ensure timely enrollment changes are sent to third-party financial aid servicer for any adjustments to aid eligibility. 6. The University has robust controls related to student refunds, and will continue to enforce these controls and retain the necessary documentation. 7. The University is working with its third-party financial aid servicer to ensure Federal Direct Subsidized Loans are awarded in all cases where appropriate. This is a unique situation where the FA software failed to recognize NSLDS information. The third-party financial aid servicer will monitor students closer until the system issue is resolved. 8. The Universiy is working with its third-party financial aid servicer to ensure Title IV disbursements, as outlined in award letters, are ultimately awarded.

View Audit 7158

Finding 4872 (2023-007)

Material Weakness 2023

Richland County Housing Authority

MT

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2023-007: Year End Reporting Rural Rental Housing Loan-10.415 Noncompliance/Material Weakness: AGREED RCHA Administration agrees it is responsible for completing and submitting Form RD 3560-7, Form RD 3560-10 and Attachment 4-F, Performance Standards Borrower Self-Certification letter, wi...

Finding 2023-007: Year End Reporting Rural Rental Housing Loan-10.415 Noncompliance/Material Weakness: AGREED RCHA Administration agrees it is responsible for completing and submitting Form RD 3560-7, Form RD 3560-10 and Attachment 4-F, Performance Standards Borrower Self-Certification letter, within 90 days following the close of the project year end. RCHA does believe these forms were presented to USDA representatives for the program, and was refused due to RD personnel believing RCHA was using the wrong fiscal year. This issue lasted many months and only after change of USDA personnel and contact with fee accountant and auditor, was the issue resolved. Corrective Action: RCHA Administration will have forms completed accurately and presented to those required immediately. Corrective Action: RCHA Administration will complete forms and turn into USDA personnel on time and accurately. Policies and procedures will be clear, approved and monitored by Board of Commissioners, and completed by RCHA Administration before June 29th each year. This action will be completed by June 29, 2024.

View Audit 7022

Finding 4871 (2023-006)

Material Weakness 2023

Richland County Housing Authority

MT

Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding 2023-006: Special Tests and Provisions Rural Rental Housing Loan-Assistance Listing 10.415 Repeat Finding 2022-005 Noncompliance: AGREED RCHA agrees that the Rural Development Properties are required to make a $20,000 deposit into the replacement reserve annually until the balance in the ...

Finding 2023-006: Special Tests and Provisions Rural Rental Housing Loan-Assistance Listing 10.415 Repeat Finding 2022-005 Noncompliance: AGREED RCHA agrees that the Rural Development Properties are required to make a $20,000 deposit into the replacement reserve annually until the balance in the account is at $200,00 or higher. These properties should have adequate cash balances that exceed security deposit liability. Corrective Action: RCHA Administration is working on increasing rent and occupancy to improve revenue, as well as discussing options on nonfederal funds to help fund the program. This action will continue. Corrective Action: RCHA Administration and Board members will be approving and monitoring a budget that will help support the RD programs and the aging buildings including building the reserve payments that are required. This action will be completed by December 31, 2023.

View Audit 7022

Finding 4867 (2023-001)

Material Weakness 2023

Mayfield Manor II

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Oversight Agency for Audit, National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N Un...

Oversight Agency for Audit, National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 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: April 1, 2022 through March 31, 2023 The findings from the March 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. SECTION II/III - FINDINGS AND QUESTIONED COSTS – FINANCIAL STATEMENT AUDIT AND MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruptions in funding and ensure the monthly subsidy requests agree with HUD approved contracted rental rates. Action Taken: The Compliance Department is monitoring and tracking PRAC contract renewals. Going forward, reminders and follow-ups to deadlines will be sent to ensure the contract renewal is completed timely.

View Audit 7016 Questioned Costs: $1

Finding 4492 (2023-002)

Significant Deficiency 2023

University of Wisconsin Hospitals & Clinics Authority

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance § 200.303

Finding number: 2023-002; Finding: During our testing, we noted that internal controls were not properly designed over activities allowed or unallowed, allowable costs/cost principles and period of performance to identify program expenditures from other expenditures in the cost center. Additionally,...

Finding number: 2023-002; Finding: During our testing, we noted that internal controls were not properly designed over activities allowed or unallowed, allowable costs/cost principles and period of performance to identify program expenditures from other expenditures in the cost center. Additionally, we noted controls were not operating as designed to ensure payroll expenses charged to the program were properly approved. In our sample of 20 payroll expenditures, two had no evidence of timesheet approval. Correction actions taken or planned: Additional review and approval of allowable expenditures will be done by another individual outside of the preparer. Any payroll related dollars charged to the grant will require sign off by the manager prior to charging the expense to the grant. Anticipated completion Date: February 2024; UW Health employees responsible for Corrective Action Plan: Heather Brahm, Director of Finance & Controller, and Jamie Soyk, Program Director of Financial Reporting

View Audit 6977

Finding 4491 (2023-001)

Material Weakness 2023

University of Wisconsin Hospitals & Clinics Authority

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

Finding number: 2023-001; Finding: UW Health did not maintain effective internal controls over allowable costs, cost principles and reporting for the PRF program for Periods 4 and 5. In addition, during our testing we noted errors in the amount of revenue reported in the portal. This resulted in an ...

Finding number: 2023-001; Finding: UW Health did not maintain effective internal controls over allowable costs, cost principles and reporting for the PRF program for Periods 4 and 5. In addition, during our testing we noted errors in the amount of revenue reported in the portal. This resulted in an overstatement of actual 2020 revenues of $10,000 and an understatement of actual 2021 revenues of $1,000,002 on the Period 4 and Period 5 portal submissions, respectively, for the University of Wisconsin Medical Foundation, Inc. (UWMF). Correction actions taken or planned: A systematic approach will be utilized to identify compliance reporting requirements. A secondary review of Provider Relief Fund reporting, if applicable in the future, will be documented and approved prior to final submission. Anticipated completion Date: December 2023; UW Health employees responsible for Corrective Action Plan: Heather Brahm, Director of Finance & Controller, and Jamie Soyk, Program Director of Financial Reporting

View Audit 6977

Finding 4401 (2023-001)

Significant Deficiency 2023

Mid-Plains Community College Area

NE

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

The College has made the recommended review and adjustments. In addition, the College has created a report to cross check potential over and under award situation to use in addition to heightened reviews of student awards to determine that aid was properly provided and any necessary adjustments will...

The College has made the recommended review and adjustments. In addition, the College has created a report to cross check potential over and under award situation to use in addition to heightened reviews of student awards to determine that aid was properly provided and any necessary adjustments will be made, if identified. The College continues to develop its staff and is comfortable with their abilities to perform such procedures with future awards.

View Audit 6851 Questioned Costs: $1

Finding 4396 (2023-002)

Significant Deficiency 2023

Embry-Riddle Aeronautical University

FL

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

Review and correct, if necessary, all May and August 2023 graduation records that were returned with the G Not Applied indicator in NSC to ensure that each student’s G status is accurate at the campus and program level in NSC and NSLDS. Anticipated Completion Date November 2023 Run queries to identi...

Review and correct, if necessary, all May and August 2023 graduation records that were returned with the G Not Applied indicator in NSC to ensure that each student’s G status is accurate at the campus and program level in NSC and NSLDS. Anticipated Completion Date November 2023 Run queries to identify Fall 2023 withdrawn students (to date); review the students’ NSC time status to ensure it has been submitted accurately. Anticipated Completion Date November 2023 Add a “Grads Only” file submission to the NSC reporting cycle for all campuses. Anticipated Completion Date on or about January 2024 (or when query is built) Increase the frequency of the Daytona Beach campus and Prescott campus NSC/NSLDS enrollment file submissions to improve the timeliness of reporting. Anticipated Completion Date on or about January 2024 (or when query is built)

View Audit 6836

Finding 4392 (2023-003)

Material Weakness 2023

Chesterfield County School District

SC

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking

Corrective Action: The District will put into place a procedure that will require all federal purchase requisitions greater than $2,000 be reviewed by the procurement officer to ensure that the Davis-Bacon Act requirements are met in all applicable situations. Additionally, the procurement officer a...

Corrective Action: The District will put into place a procedure that will require all federal purchase requisitions greater than $2,000 be reviewed by the procurement officer to ensure that the Davis-Bacon Act requirements are met in all applicable situations. Additionally, the procurement officer at the District will be required to monitor and track all projects which include Davis-Bacon Act provisions to ensure compliance with any and all regulations pertaining to the Act. This will include reviewing and approving all invoices or pay applications to ensure timely and accurate submittal of weekly payroll documentation from vendors prior to remitting payment. Responsible Officials: Kevin Caskey, CPA - Chef Financial Officer - (843) 680-6013 Anticipated Completion: Immediately

View Audit 6820

Finding 4389 (2023-002)

Significant Deficiency 2023

Chesterfield County School District

SC

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

Corrective Action: The District has communicated with all departments that pre-filled forms should not be utilized when documenting salaries and wages charged to federal awards. Additionally, the District has reviewed all employees with recurring federal time and effort requirements to ensure the pr...

Corrective Action: The District has communicated with all departments that pre-filled forms should not be utilized when documenting salaries and wages charged to federal awards. Additionally, the District has reviewed all employees with recurring federal time and effort requirements to ensure the proper forms are completed. Monitoring will occur at the beginning of each semester to ensure all required time and effort documentation has been completed and collected. Responsible Officials: Kevin Caskey, CPA - Chef Financial Officer - (843) 680-6013 Anticipated Completion: Immediately

View Audit 6820

Finding 4386 (2023-001)

Material Weakness 2023

Chesterfield County School District

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

Corrective Action: The District has implemented additional internal controls and monitoring around claiming and reconciling federal funds. Additional Controls are listed below: 1. A reconciliation of all federal funds will be done prior to the state claiming deadline of August 15th. 2. A spreadshee...

Corrective Action: The District has implemented additional internal controls and monitoring around claiming and reconciling federal funds. Additional Controls are listed below: 1. A reconciliation of all federal funds will be done prior to the state claiming deadline of August 15th. 2. A spreadsheet has been developed that will be maintained by the CFO for any and all grants that are processed through the state GAPS system. This document will allow the district to better monitor timeliness and accuracy of claims. It will detect and prevent any variance in federal budgeting within GAPS or variances between expenditures and related claims. 3. Each federal program will be required to submit a claim packet each quarter regardless of the existence of expenditures. If there are no expenditures related to a grant in a particular quarter. This documentation will serve as a notification that there should be no claim for the quarter and it will be noted on the spreadsheet mentioned in internal control #1. 4. Each federal program office will be required to submit, along with their normal claim packet, a year-to-date report in addition to the normal quarterly report. This addition will detect any claims that may have been missed earlier in the year. In addition to these controls, additional training has been provided to each affected federal program and every federal program is now required to have quarterly pre-claim meetings with the Chief Financial Officer to ensure adequate and accurate communication and to ensure expenditures and claims are progressing timely. Responsible Officials: Kevin Caskey, CPA - Chef Financial Officer - (843) 680-6013 Anticipated Completion: Immediately

View Audit 6820

Finding 4334 (2023-002)

Significant Deficiency 2023

Texas Wesleyan University

TX

Student Financial Aid Reporting Special Tests & Provisions

Finding Number: 2023-002 Corrective Action: Enrollment reporting is performed by the Office of Student Records. The new university registrar has modified the enrollment reporting process to include audits of all student-related data prior to census day. Any changes in student academic program receiv...

Finding Number: 2023-002 Corrective Action: Enrollment reporting is performed by the Office of Student Records. The new university registrar has modified the enrollment reporting process to include audits of all student-related data prior to census day. Any changes in student academic program received after census day will be effective for the next academic semester. Additionally, the registrar created procedural changes to ensure reporting happens for every reporting period with the added redundancy of additional staff. All reporting periods are recorded on the Office of Student Records’ office calendar and in their processing action plan document. Responsible: Karen Jarrell, University Registrar Completion Date: November 1, 2023

View Audit 6750

Finding 4331 (2023-001)

Significant Deficiency 2023

Texas Wesleyan University

TX

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

Finding Number: 2023-001 Corrective Action: All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official ...

Finding Number: 2023-001 Corrective Action: All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official and unofficial withdrawals. The registrar has developed a new standard operating procedure for processing official and unofficial withdrawals. The registrar has already completed the staff training on the new procedure. The Financial Aid Office is responsible for calculating the return of Title IV funds (R2T4). The financial aid administrator selected the wrong template when performing one of the R2T4 calculations in COD. A new internal control procedure has been implemented to ensure that R2T4 calculations are reviewed for accuracy by a second financial aid administrator before being processed. Responsible: Karen Jarrell, University Registrar, and Elaine Robinson, Director of Financial AidCompletion Date: November 1, 2023

View Audit 6750

Finding 4324 (2023-001)

None 2023

Jacksonville Towers, INC

FL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Oversight Agency for Audit, Jacksonville Towers, Inc., respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audi...

Oversight Agency for Audit, Jacksonville Towers, Inc., respectfully submits the following corrective action plan for the year ended March 31, 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: April 1, 2022 through March 31, 2023 The findings from the March 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to monitor the expiration of HUD required documents to ensure timely preparation and approval. Action Taken: To ensure timely renewals, management created a separate department that will handle all management certification renewals.

View Audit 6742

Corrective Action Plans

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