Corrective Action Plans

Finding 546996 (2024-004)

Material Weakness 2024

IN

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

FINDING 2024-004 Finding Subject: Child Nutrition Cluster--Eligibility Contact Person Responsible for Corrective Action: Deb Rodriguez, Food Service Director Contact Phone Number and Email Address: 260.894.3191 and rodriguezd@westnoble.k12.in.us Views of Responsible Officials: We concur with the fin...

FINDING 2024-004 Finding Subject: Child Nutrition Cluster--Eligibility Contact Person Responsible for Corrective Action: Deb Rodriguez, Food Service Director Contact Phone Number and Email Address: 260.894.3191 and rodriguezd@westnoble.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director will review the directly certified student list from the state and verify that is correctly entered into the school’s software. The Chief Financial Officer will review the list from the state and review the list that is inputted into the school’s software to ensure accuracy. Anticipated Completion Date: September 30, 2025

View Audit 351382

Finding 546983 (2024-005)

Significant Deficiency 2024

Municipality of Catano

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2024 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2024 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2024-005 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: Objective of the plan: The objective of this Corrective Action Plan is to address the observations identified in the audit and establish preventive measures to avoid future recurrences. Corrective Actions: 1. Schedule restructuring: • Create a detailed calendar with clear dates to define intermediate delivery deadlines to avoid delays (collection of information, analysis, writing, review, and submission) 2. Implementation of alerts and reminders: • Set up automatic alerts and email reminders for key dates (for example, 3 days before each deadline) 3. Review and Quality Control: Establish an internal review of reports before final submission to ensure that the information reported is accurate and complete. The revision includes compliance with the requirements established by the agency. Compliance Monitoring: • Biweekly meetings: The team will have biweekly meetings to have updates regarding the progress and achievement of the deadlines. • Email notifications: Emails will be sent to document the timely submission of reports and when needed, waivers will be requested explaining situations that may have delayed the process to prepare accurate and complete reports on time. Evaluation: • Monthly evaluations will be performed to measure the compliance of the submission of the reports on the timeframe established by the agency. • Adjustments to the processes according to the response of the team. Implementation Date: March 2025 Responsible persons: • Person responsible for the implementation: Mrs. Erika J. Acevedo, Program Accountant • Person responsible for the supervision: Mrs. Yolanda Maldonado, Federal Program’s Director

View Audit 351358

Finding 546978 (2024-005)

Significant Deficiency 2024

City of Newton, Massachusetts

MA

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

Action taken in response to finding: Program managers will continue working to ensure that all FAFTA forms are appropriately reported in SAM.gov Name(s) of the contact person(s) responsible for corrective action: Sharon Cullins, Community Development Planner, and Lara Kritzer, Director of Housing a...

Action taken in response to finding: Program managers will continue working to ensure that all FAFTA forms are appropriately reported in SAM.gov Name(s) of the contact person(s) responsible for corrective action: Sharon Cullins, Community Development Planner, and Lara Kritzer, Director of Housing and Community Development. Planned completion date for corrective action plan: This will be implemented immediately.

View Audit 351352

Finding 546977 (2024-004)

Significant Deficiency 2024

City of Newton, Massachusetts

MA

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

Action taken in response to finding: Program staff will continue to ensure that all timesheets are signed by the division head Name(s) of the contact person(s) responsible for corrective action: Janet Antonellis, CDBG Administrative Assistant, Svetlana Taksa, Fiscal Manager, and Lara Kritzer, Direc...

Action taken in response to finding: Program staff will continue to ensure that all timesheets are signed by the division head Name(s) of the contact person(s) responsible for corrective action: Janet Antonellis, CDBG Administrative Assistant, Svetlana Taksa, Fiscal Manager, and Lara Kritzer, Director of Housing and Community Development. Planned completion date for corrective action plan: This has been and will continue to be implemented with all future timesheets.

View Audit 351352

Finding 546965 (2024-003)

Significant Deficiency 2024

Avila University

MO

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

Enrollment information was not submitted accurately or within the required timeframe by the University. Personnel Responsible for Corrective Action: Margaret Herron, Registrar. Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2025. Corrective Action Plan: Managemen...

Enrollment information was not submitted accurately or within the required timeframe by the University. Personnel Responsible for Corrective Action: Margaret Herron, Registrar. Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2025. Corrective Action Plan: Management has provided training and the financial aid department will make regular updates to NSLDS on a monthly basis to ensure student information is reported accurately and timely.

View Audit 351349

Finding 546963 (2024-003)

Material Weakness 2024

Whitko Community School Corporation

IN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness § 200.303

FINDING 2024-003 Finding Subject: Title I Grants to Local Education Agencies - Special Tests and Provisions - Assessment System Contact Person Responsible for Corrective Action: Caleb Logan, Corporation Testing Coordinator Contact Phone Number and Email Address: (260) 367-3677 caleb.logan@whitko.org...

FINDING 2024-003 Finding Subject: Title I Grants to Local Education Agencies - Special Tests and Provisions - Assessment System Contact Person Responsible for Corrective Action: Caleb Logan, Corporation Testing Coordinator Contact Phone Number and Email Address: (260) 367-3677 caleb.logan@whitko.org . Views of Responsible Official: We concur with this finding. Summary of Finding: School Corporation is required to obtain and store the completed Indiana Testing Security and Integrity Agreements for the entire staff. The School Corporation Testing Coordinator is responsible to gather all completed forms from each building for all staff and to store them. The Corporation Testing Coordinator during this audit period was a former employee of the School Corporation. The files of the Indiana Testing Security and Integrity Agreements were unable to be located from the former Testing Coordinator’s files (electronic or printed). The School Corporation had a process with the distribution, completion, and storage of the Indiana Testing Security and Integrity Agreements. However, there was ineffective internal controls and additional oversight in place to prevent these files from being recovered. Description of Corrective Action Plan: At the Beginning of each school year, the Testing Coordinator will distribute the Indiana Testing Security and Integrity Agreements to all staff through each Building Administrator. Employee completed agreements will be returned to the Building Administrator. Each Building Administrator will store these agreements for their building, and in turn will provide a copy to the School Corporation Testing Coordinator. The Testing Coordinator will verify that all staff have completed the agreement with a staff check sheet. The Corporation Testing Coordinator will follow up with any employee who has not completed an agreement. Staff hired during the school year are required to complete the agreement as well. The Testing Coordinator has both a hard paper copy as well as a scanned pdf file saved for all the completed agreements. At the end of the school year, the hard copy of all employees along with the check sheet will be stored in the central office secured storage room. Anticipated Completion Date: Immediately

View Audit 351347

Finding 546957 (2024-001)

None 2024

Santa Fe Community College

NM

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Santa Fe Community College respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the n...

Santa Fe Community College respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS III – Federal Award Findings 2024-001 – Compliance Requirements Over Reporting-Fiscal Operations Report and Application to Participate (FISAP) (Other Non-Compliance) Responsible Party: Nick Telles – Vice President of Finance and Jacob Pacheco – Chief Financial Officer and Financial Aid Director. Corrective Action Plan: Management concurs with this finding. Preliminary FISAP was entered into the Campus Based System (CBS) in order to perform built-in validation checks in CBA. The erroneous data was based on a Banner-generated FISAP report dated 8/21/2024. The final FISAP data was entered using a Banner reported generated 09/26/2024 but the field referenced within the finding were not entered when finalizing the data. Institutions are allowed to make corrections to the FISAP until December 15th each calendar year. Once identified, the corrections were submitted on 10/24/2024. Anticipated Completion Date: June 30, 2025 If there are any questions regarding this plan, please call Nick Telles at 505-428-1161 or email at nick.telles@sfcc.edu or Jacob Pacheco at 505-428-1814 or email at jacob.pacheco@sfcc.edu.

View Audit 351337

Finding 546954 (2024-002)

Significant Deficiency 2024

Furman University

SC

Questioned Costs Student Financial Aid Significant Deficiency

Federal Eligibility Recommendation: We recommend that during the financial aid package review, additional procedures are put in place to ensure that student awards are appropriately calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action...

Federal Eligibility Recommendation: We recommend that during the financial aid package review, additional procedures are put in place to ensure that student awards are appropriately calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The employee who committed the errors is no longer employed by Furman University. Based on federal regulations, citied in “Correcting Direct Subsidized Loan or Direct Unsubsidized Loan awarding errors” in Volume 8, Chapter 3 of the FSA Handbook: “If you discover that a student received Direct Subsidized Loan funds in excess of financial need after the student is no longer enrolled for the loan period, you are not required to take any action to eliminate the excess subsidized loan amount.” Furman University will continue to conduct regular training sessions for all financial aid counselors. These sessions focus on the latest federal and state regulations, including updates to Title IV guidelines, eligibility criteria, and documentation requirements. This ongoing training is crucial for maintaining our counselors' knowledge and effectiveness in managing financial aid processes. Furman University will perform an internal audit sample each month in conjunction with the completion of monthly reconciliations to ensure compliance with subsidized loans. Furthermore, all financial aid counselors are required to complete the “FSA Coach” training, an online resource provided by Federal Student Aid. This tool enhances their understanding of federal guidelines and best practices. To ensure future compliance, the Director of Financial Aid will conduct periodic internal audits. These audits will include a review of student files, application processes, and disbursement procedures to verify adherence to regulatory requirements. Additionally, the Director of Financial Aid will collaborate with a PowerFaids software consultant to explore the feasibility of generating specific reports that can monitor potential over awards of need-based aid. This proactive approach will help us identify and address any discrepancies promptly. Name(s) of the contact person(s) responsible for corrective action: Andrea Byrd Planned completion date for corrective action plan: 12/01/2024

View Audit 351333 Questioned Costs: $1

Finding 546953 (2024-001)

Significant Deficiency 2024

Furman University

SC

Student Financial Aid Reporting Significant Deficiency

NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS within the required sixty-day time period. Explanation of disagreement with audit findin...

NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS within the required sixty-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Furman University added additional enrollment reporting dates in April and July to address the identified over 60-day gap. Specifically, we have incorporated two new reporting dates in April 2025 and July 2025. These dates are now part of our reporting schedule for the 2024-25 academic year and will continue to be included in the transmission schedule moving forward. Additionally, the University Registrar will provide the Senior Associate Director of Financial Aid with the annual enrollment reporting dates at the beginning of each academic year to ensure ongoing compliance. Name(s) of the contact person(s) responsible for corrective action: James Patton and Melissa Barnette Planned completion date for corrective action plan: 08/26/2024

View Audit 351333

Finding 546951 (2024-002)

Significant Deficiency 2024

Bunker Hill Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: Funds for the student referenced were transferred to COD on 5/4/2024, 2 days after disbursement. During this timeframe, there were significant communication errors between the US DOE, the SAIG mailbox and institutions including Bunker Hill Community College due to the impleme...

Corrective Action Plan: Funds for the student referenced were transferred to COD on 5/4/2024, 2 days after disbursement. During this timeframe, there were significant communication errors between the US DOE, the SAIG mailbox and institutions including Bunker Hill Community College due to the implementation of FAFSA simplification. The rejected file was found during monthly reconciliation and resolved on 6/3/2024. To prevent this type of error from happening again, Bunker Hill has moved to a bi-weekly review of the PRER Pell discrepancy report in Colleague. While we feel that this error is largely due to circumstances surrounding the challenges with FAFSA simplification, this additional bi-weekly review will prevent any possible reoccurrence of late reporting. Timeline for Implementation of Corrective Action Plan: Effective immediately Contact Person Jillian Glaze, Senior Director of Student Financial Services

View Audit 351324

Finding 546939 (2024-001)

Significant Deficiency 2024

Embry-Riddle Aeronautical University

FL

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

Embry-Riddle Aeronautical University Corrective Action Plan Single Audit - Fiscal Year Ending 2024 Finding: 2024-001 Federal Program: Federal Direct Student Loans (ALN 84.268) Federal Pell Grant Program (ALN 84.063) Name(s) of the contact person(s) responsible for corrective action: • Julie Ferguson...

Embry-Riddle Aeronautical University Corrective Action Plan Single Audit - Fiscal Year Ending 2024 Finding: 2024-001 Federal Program: Federal Direct Student Loans (ALN 84.268) Federal Pell Grant Program (ALN 84.063) Name(s) of the contact person(s) responsible for corrective action: • Julie Ferguson, University Registrar • Edward Trombley, Registrar, Worldwide Campus • Ria Woods White, Senior Associate Registrar, Residential Campuses • Scott Johnson, Associate Registrar, University Registrar Office View of Responsible Officials: Registrar leadership agree with the audit finding and will implement additional review procedures to ensure that enrollment and graduate records are submitted to the National Student Loan Data System (NSLDS) in a timely and accurate manner. Corrective Action Plan: Action Anticipated Completion Date Institute periodic internal reviews to ensure that the enrollment and graduation reporting process meet required standards. Ongoing Operationalize a duplicative review process for Worldwide enrollment and graduation report submissions. Ongoing

View Audit 351304

Finding 546936 (2024-006)

Material Weakness 2024

Urban College of Boston

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected students and the college’s policies and procedures, has determined the errors are reflective a deficiency in the submission of enrollment data to the Clearinghouse. In April 2024 after t...

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected students and the college’s policies and procedures, has determined the errors are reflective a deficiency in the submission of enrollment data to the Clearinghouse. In April 2024 after the 2023 audit, we identified there were issues with how our enrollment reporting was being submitted to the Clearinghouse. Unfortunately, these 2023-2024 findings occurred prior to the implementation of new process and timing of our Enrollment reporting since these results of the 2022-2023 audit. The Registrar updated their process to ensure the reporting date parameters are being reported correctly and that the last date of attendance is pulled into the fields needing to be reported to the National Student Loan Data System (NSLDS) as the Effective Date. Enrollment reporting is being reported more frequently and is submitted at the start of each term, subsequently within the term, and at the end of the term to ensure reporting timelines are met and that the withdrawal date and effective date match for reporting purposes. Timeline for Implementation of Corrective Action Plan: Although categorized as a repeat finding, Urban College considers this year’s issue an extension of the original finding from the 2023 audit period. This is because the corrective action plan addressing the initial finding was not implemented until April 2024, after the conclusion of the 2023 audit. Furthermore, all the students involved in this year’s finding were enrolled before the corrective action plan was rolled out in April 2024. Contact Person: Waqas Mirza, Registrar: Waqas.Mirza@urbancollege.edu

View Audit 351293

Finding 546934 (2024-005)

Significant Deficiency 2024

Urban College of Boston

MA

Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected students and the college’s policies and procedures, has determine the errors are reflective of a knowledge gap in the established process for returning unearned funds for a withdrawn stu...

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected students and the college’s policies and procedures, has determine the errors are reflective of a knowledge gap in the established process for returning unearned funds for a withdrawn student. This was a process gap oversight. When Urban College of Boson (UCB) contracted with Global Financial Aid Services (Global FAS) effective for the 2023/2024 Award Year, the R2T4 return process is all done automated through a negative disbursement check register process. However, the funds that required Institutional Returns are a manual process and identified through a Refunds Due Report or as part of the students final Exit Packet Counseling documents. This report was missing as part of the workflow resulting in these students’ refunds being missed. The process has since been updated and the Director of Student Financial Services receives an automated Refunds Due Report (ineligible disbursement) every Monday. If there are students listed in the Refunds Due Report, this report is shared with the Business Office so funds can be returned based on amounts, funding type so they are processed timely. A secondary check point is also built into the process; If Urban has not returned the funds and 45 days from the students’ last date of attendance we will receive an automated notification from the Global Services system alerting us to the number of days we have left to make our returns. Since this issue was discovered the Director of Student Financial Services has gone back through all R2T4 student Exit Counseling packets to confirm that no other Institutional Returns were needed. No other issues were found. Timeline for Implementation of Corrective Action Plan: Although categorized as a repeat finding, Urban College considers this year’s issue an extension of the original finding from the 2023 audit period. This is because the corrective action plan addressing the initial finding was not implemented until April 2024, after the conclusion of the 2023 audit. Furthermore, all the students involved in this year’s finding were enrolled before the corrective action plan was rolled out in April 2024. Contact Person: Stacy Broadus, Director of Student Financial Services: Stacy.Broadus@urbancollege.edu

View Audit 351293

Finding 546928 (2024-002)

Significant Deficiency 2024

Urban College of Boston

MA

Student Financial Aid Cash Management Reporting

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected students and the college’s policies and procedures, has determined the errors are reflective of a lack of understanding of procedures involved in posting and reporting to COD. In April...

Corrective Action The Urban College of Boston (UCB) agrees with this finding, and upon its review of the affected students and the college’s policies and procedures, has determined the errors are reflective of a lack of understanding of procedures involved in posting and reporting to COD. In April 2024 after the 2023 audit, we identified this as a gap in the Business Office process to ensure that dates disbursed matched the COD system. This process was rectified, and the business office staff was coached and trained. Unfortunately, these 2023-2024 findings occurred prior to the implementation and coaching of these new processes. Urban College of Boston (UCB) has contracted with Global Financial Aid Services (Global FAS) effective for the 2023/2024 Award Year. Global FAS provides UCB with a monthly reconciliation report through our shared Secured File Transfer Protocol site (SFTP)and notifies us when one is ready to be reviewed. Once the file is received, the Business Office will conduct a secondary reconciliation using the Global FAS report. The Business Office will review the students ledger/billing and compare information with COD to ensure all disbursement information matches according to regulation. Urban College conducted a full reconstruction of COD dates to Ledger posting dates and ensured that all dates for this auditing period and current funding year disbursements are accurate. Urban College has also moved to a once-a-week disbursement schedule which will structure our reporting from our SIS system to COD and assist in the accuracy of our data review. Global Financial Services has been conducting a quarterly testing of our disbursement records to also ensure the accuracy of data. The Director of Financial Aid and Chief Finance Officer will continue to review procedures and update according to regulation and policy changes so potential gaps are discovered proactively. Timeline for Implementation of Corrective Action Plan: Although categorized as a repeat finding, Urban College considers this year’s issue an extension of the original finding from the 2023 audit period. This is because the corrective action plan addressing the initial finding was not implemented until April 2024, after the conclusion of the 2023 audit. Furthermore, all the students involved in this year’s finding were enrolled before the corrective action plan was rolled out in April 2024. Contact Person: Stacy Broadus, Director of Student Financial Services: Stacy.Broadus@urbancollege.edu

View Audit 351293

Finding 546924 (2024-001)

Significant Deficiency 2024

San Bernardino Valley Municipal Water District

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.327

The corrective action plan listed below is response to the San Bernardino Valley Municipal Water District’s single audit report for the fiscal year ending June 30, 2024, prepared by Rogers, Anderson, Malody and Scott, CPA’s 2024-001 - Lack of Internal Controls Over the Reporting Process Significant ...

The corrective action plan listed below is response to the San Bernardino Valley Municipal Water District’s single audit report for the fiscal year ending June 30, 2024, prepared by Rogers, Anderson, Malody and Scott, CPA’s 2024-001 - Lack of Internal Controls Over the Reporting Process Significant Deficiency Reclamation States Emergency Drought Relief Program, AL 15.514 Recommendation: We recommend that the District develop and implement formal policies and procedures to ensure that federal reports are reviewed for accuracy, completeness, and timeliness prior to submission. Management should assign responsibility for report preparation and review, implement checklists or reconciliation processes, and provide training to sta􀆯 involved in federal reporting. Corrective Action: To ensure compliance for future reporting, the District has implemented procedures that prior to submission of grant reporting, the accounting department will approve the report for all grant expenditures. In addition, the District has arranged for sta􀆯 training for employees involved with federal grants and reporting. Person Responsible for Corrective Action: Chief Financial O􀆯icer Senior Accountant Project Managers (Various Departments) Anticipated Completion Date for Corrective Action: Corrective Action is immediately implemented in response to the auditors’ recommendation.

View Audit 351292

Finding 546915 (2024-005)

Material Weakness 2024

The University of Chicago

IL

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

Finding No. 2024-005 Failure to Notify Recipients of Federal Direct Loan and Federal Pell Grant Disbursements ALNs: 84.063, 84.268 Program: Student Financial Assistance Cluster Corrective Action: The University created an automated process to send financial aid notifications on a regular basis. Comp...

Finding No. 2024-005 Failure to Notify Recipients of Federal Direct Loan and Federal Pell Grant Disbursements ALNs: 84.063, 84.268 Program: Student Financial Assistance Cluster Corrective Action: The University created an automated process to send financial aid notifications on a regular basis. Completed: January 31, 2024 Contact Person: Amanda Fijal

View Audit 351271

Finding 546911 (2024-003)

Material Weakness 2024

The University of Chicago

IL

Questioned Costs Matching / Level of Effort / Earmarking Student Financial Aid § 200.303

Finding No. 2024-003 Failure to Determine Eligibility in Accordance with SFA Regulations ALNs: 84.007, 84.033, 84.063, 84.268 Program: Student Financial Assistance Cluster Corrective Action: Additional training will be provided to staff. Implementation Date: June 30, 2025 Contact Person: Amanda Fija...

Finding No. 2024-003 Failure to Determine Eligibility in Accordance with SFA Regulations ALNs: 84.007, 84.033, 84.063, 84.268 Program: Student Financial Assistance Cluster Corrective Action: Additional training will be provided to staff. Implementation Date: June 30, 2025 Contact Person: Amanda Fijal

View Audit 351271 Questioned Costs: $1

Finding 544788 (2024-002)

Material Weakness 2024

The University of Chicago

IL

Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.332 § 200.521

Finding No. 2024-002: Untimely Review of Subrecipient Single Audit Reports AL and Program Expenditures: Various ($539,084,567) Program Name: Research and Development (R&D) Cluster Corrective Action: Process Improvements: - The University began the annual review of Subrecipient Single Audit reports ...

Finding No. 2024-002: Untimely Review of Subrecipient Single Audit Reports AL and Program Expenditures: Various ($539,084,567) Program Name: Research and Development (R&D) Cluster Corrective Action: Process Improvements: - The University began the annual review of Subrecipient Single Audit reports for FY25 and the review schedule is currently on time and up to date. - Implement scheduled calendar appointment reminders to ensure Single Audit Reports are reviewed and completed on time. (Completed 1/6/2025) - Train additional staff member on subrecipient monitoring review process to assist during heavy volume periods. Expected Implementation: April 2025 Contact: Jennifer A. Ponting (Associate Vice President, Research Administration)

View Audit 351271

Finding 544787 (2024-001)

Material Weakness 2024

The University of Chicago

IL

Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303 § 200.313

Finding No. 2024-001: Inaccurate Property Management Records AL Numbers: Various Program Name: Research and Development Cluster Corrective Action: The Central Accounting team will conduct bi-annual equipment training with all departments of the University, scheduling virtual training with all equip...

Finding No. 2024-001: Inaccurate Property Management Records AL Numbers: Various Program Name: Research and Development Cluster Corrective Action: The Central Accounting team will conduct bi-annual equipment training with all departments of the University, scheduling virtual training with all equipment coordinators. Expected Implementation: June 30, 2025 and December 31, 2025 The University is researching equipment tagging software alternatives that will enhance tracking capabilities and enable asset tagging at a more granular level. The Central Accounting team will work with leadership to outline a timeline for a new tagging system. Expected Implementation: September 30, 2025 Contact: Kathy Conrad and Craig Elmore

View Audit 351271

Finding 544783 (2024-005)

Significant Deficiency 2024

Chestnut Hill College

PA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

2024-005 Federal Supplemental Educational Opportunity Grants; Federal Pell Grant Program; Federal Direct Student Loans; Teacher Education Assistance for College and Higher Education Grants - Assistance Listing No. 84.007, 84.063, 84.268, 84.379 Recommendation: The College should develop and implemen...

2024-005 Federal Supplemental Educational Opportunity Grants; Federal Pell Grant Program; Federal Direct Student Loans; Teacher Education Assistance for College and Higher Education Grants - Assistance Listing No. 84.007, 84.063, 84.268, 84.379 Recommendation: The College should develop and implement an approved written information security program and verify there is a risk management section that describes how the College is identifying, assessing and communicating risks. In addition, there should be a description on the evaluation of safeguard sufficiency in mitigating risks. The information security program should also include the following: • IT Security Policy • Acceptable Use Policy • Incident Response Policy • Data Classification Policies • Vendor Management Policy • Patch Management Policy • Data Disposal Policy • Risk Assessment Policy • Logical Access and User Access Review Policies • Evidence of Review by CIO/CISO and responsibility of program Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will develop and implement an information security program to verify our risk management efforts. This plan will identify how we are identifying, assessing and communicating risk. Name(s) of the contact person(s) responsible for corrective action: Scott Seidman, Director of IT Planned completion date for corrective action plan: June 30, 2025

View Audit 351264

Finding 544781 (2024-004)

Significant Deficiency 2024

Chestnut Hill College

PA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

2024-004 Federal Pell Grant Program; Federal Direct Student Loans -Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the C...

2024-004 Federal Pell Grant Program; Federal Direct Student Loans -Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the College review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured 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: The Office of the Registrar is reviewing its policies and procedures to ensure that all data is captured and reported in a timely manner as required by federal regulations. A software issue that caused inaccurate data to be reported has been identified and resolved by a software update. The Office of the Registrar is working with the Office of Information Technology to test the accuracy of the updated software. Name(s) of the contact person(s) responsible for corrective action: Micheal Reig, Registrar Planned completion date for corrective action plan: June 30, 2025

View Audit 351264

Finding 544777 (2024-003)

Significant Deficiency 2024

Chestnut Hill College

PA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

2024-003 Federal Supplemental Educational Opportunity Grants; Federal Pell Grant Program; Federal Direct Student Loans; Teacher Education Assistance for College and Higher Education Grants- Assistance Listing Nos: 84.007, 84.063, 84.268, 84.379 Recommendation: We recommend the College review the R2T...

2024-003 Federal Supplemental Educational Opportunity Grants; Federal Pell Grant Program; Federal Direct Student Loans; Teacher Education Assistance for College and Higher Education Grants- Assistance Listing Nos: 84.007, 84.063, 84.268, 84.379 Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into the R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Financial Aid will work with the Registrar to ensure that we receive the academic calendar in a timely manner. Once received, breaks will be verified by the Assistant Director of Financial Aid and then confirmed by the Director of Financial Aid. Name(s) of the contact person(s) responsible for corrective action: Jossie Johnson, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2025

View Audit 351264 Questioned Costs: $1

Finding 544776 (2024-002)

Significant Deficiency 2024

Chestnut Hill College

PA

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

2024-002 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the College review its policies and procedures around sending exit counseling information to students to ensure students are receiving proper counseling. Explanation of disagreement with audit finding:...

2024-002 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the College review its policies and procedures around sending exit counseling information to students to ensure students are receiving proper counseling. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While the Office of Financial Aid has revamped how it manages exit notices and has made an improvement, our report has failed to pick up students that went from undergraduate to graduate in consecutive semesters. We will develop and implement a new report to ensure that this population is picked and exit notices are sent in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Jossie Johnson, Director of Financial Aid, and Micheal Reig, Registrar Planned completion date for corrective action plan: June 30, 2025

View Audit 351264

Finding 544747 (2024-004)

Material Weakness 2024

Zane Trace Local School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management

The District will work with the contractors to make sure the proper reports are submitted to meet the prevailing wage requirements agreed upon in the contract.

View Audit 351247

Finding 544746 (2024-001)

Material Weakness 2024

School Food and Nutrition Services of New Orleans, Inc.

LA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

For the unallowable loans from the School Food Service (SFS) account, we will execute a repayment agreement with terms and interest per the original agreement and annually submit proof of repayment and an assurance statement to the State Agency. To prevent recurrence, we will adopt policies prohibit...

For the unallowable loans from the School Food Service (SFS) account, we will execute a repayment agreement with terms and interest per the original agreement and annually submit proof of repayment and an assurance statement to the State Agency. To prevent recurrence, we will adopt policies prohibiting loans from the SFS account and train staff on fund restrictions under Uniform Guidance. We will also enhance review processes to ensure timely recording of interest receivable and proper structuring of amortization schedules. Policies for periodic reconciliation and agreement validation will be implemented, supported by financial software and accounting expertise, to ensure compliance with GAAP.

View Audit 351246 Questioned Costs: $1

Corrective Action Plans

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