Corrective Action Plans

Finding 526814 (2024-002)

Significant Deficiency 2024

Columbia College

MO

Student Financial Aid Reporting Special Tests & Provisions

2024‐002 – Reporting Student Withdrawal Date in the National Student Loan Data System (NSLDS) (Significant Deficiency) Criteria: The College is responsible for submitting timely, accurate and complete responses to Enrollment Reporting roster files and for maintaining proper documentation in accordan...

2024‐002 – Reporting Student Withdrawal Date in the National Student Loan Data System (NSLDS) (Significant Deficiency) Criteria: The College is responsible for submitting timely, accurate and complete responses to Enrollment Reporting roster files and for maintaining proper documentation in accordance with 34 CFR Section 685.309(a)(2). Condition: From a population of 208 students that withdrew officially or unofficially during the fiscal year, we tested 22 and noted that withdrawal dates were submitted untimely for all 22 students and the incorrect date was reported for six students. Action Taken: We concur with this finding. The Office of the Registrar reports the withdrawal date via Clearing House. However, the withdrawal date is overridden by any subsequent enrollment updates. Moving forward, the Office of Financial Aid will ensure that withdrawal dates for R2T4 calculations are accurately reported. The updated enrollment information will be saved in the student’s electronic file to maintain proper documentation and compliance. Responsible Party: Sharon Murphy, Registrar Point of Contact: Sharon Murphy, Registrar (smurphy@columbiasc.edu) Expected date of correction: January 2025

View Audit 345900

Finding 526788 (2024-004)

Significant Deficiency 2024

Municipality of Cayey

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY 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 ...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY 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. Rolando Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Diaz, Finance and Budget Director Phone: (787) 738-3211 Original Finding Number: 2024-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action : In this case, for the year 2024-2025, it has already been verified that ACUDEN complies with the provisions of the contract. As an internal control and prevention measure, the budget sent by the Agency will be verified with the percentages (%) established in the contract. If they do not match, ACUDEN will be asked to amend the budget. Implementation Date: During fiscal year 2024-2025. Responsible Person: Mrs. Natasha Vásquez Federal Programs Director

View Audit 345831

Finding 526763 (2024-006)

Significant Deficiency 2024

Safford Unified School District No. 1

AZ

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

2024-006: PROVISIONS OF THE DAVIS-BACON ACT Program: Education Stabilization Fund Federal Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESIII-111217-01A Questioned Costs: $-0- Type of Finding: N...

2024-006: PROVISIONS OF THE DAVIS-BACON ACT Program: Education Stabilization Fund Federal Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESIII-111217-01A Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: N. Special Tests and Provisions Repeat Finding: This is not a repeat finding. Condition/Context: During our testing of two of 2 contractors, we noted the District did not have adequate internal controls designed to ensure contractors were in compliance with applicable Davis-Bacon Wage Rate requirements. The District did not retain documentation supporting indication of certified payrolls being submitted in accordance with monitoring compliance with the Davis-Bacon Act requirements for contracts funded by the Education Stabilization Fund. Corrective Action: The District will review its process for retaining wage rate requirements and ensure all minor construction projects are having these wage rate requirements maintained. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Frank Gutierrez, Director of Support Operations

View Audit 345765

Finding 526757 (2024-001)

None 2024

Washington University

MO

Student Financial Aid Special Tests & Provisions Reporting

Management concurs with the finding and is implementing the following corrective actions: -Disbursements to or on behalf of students: Student Financial Services (SFS) has updated the Financial Assistance Terms and Conditions, which is required to be certified annually by all students receiving aid,...

Management concurs with the finding and is implementing the following corrective actions: -Disbursements to or on behalf of students: Student Financial Services (SFS) has updated the Financial Assistance Terms and Conditions, which is required to be certified annually by all students receiving aid, to include consent to receive electronic communications. In accordance with the requirements of the Clery Act, the Annual Campus Security and Fire Safety Report (ASFSR) is posted and available on the WU Police Department website. The WU Police Department has partnered with the Office of the Executive Vice Chancellor for Administration and the Office of Information Technology to establish responsibilities and timelines that will ensure students, faculty, and staff are notified, prior to October 1 of each year, that the most recent ASFSR is available on the website. Additionally, the University's Internal Audit Department will follow-up quarterly to ensure implementation of this action plan. Student award notifications are delivered to students electronically through an automated process that identifies aid awarded but not yet disbursed. For the rare occasions that a student may have aid awarded and disbursed in the same day, therefore bypassing the overnight award notification process, SFS has implemented the review of a pre-disbursement daily report to identify students who have an aid offer but were not provided an aid notification. -Enrollment reporting: The Office of the Registrar has updated its procedures to include off-schedule enrollment submissions through NSLDS. On the completion of the National Student Clearinghouse graduate-only file and corrections, an ad-hoc enrollment submission request will be completed. -Return of Title IV funds: To ensure compliance with its internal policy, SFS has updated procedures to complete a formal R2T4 calculation within the student aid system on all withdrawing Title IV students. To monitor that no students are missed as part of the routine procedures, a new report has been created to identify withdrawn Title IV students. This report will be compared bi-weekly to the student aid system to confirm that R2T4 calculations have been completed. -Additional: SFS depends on multiple departments across campus to compliantly deliver federal Title IV aid. SFS will develop an annual training plan for campus partners to ensure they have the knowledge and resources to administer federal aid in compliance with federal regulations. SFS has hired an Associate Director of Operations and Training who will develop this training during calendar year 2025. The University's Internal Audit Department will follow-up quarterly to ensure implementation of this action plan. Completion Date: June 30, 2025 University Contact and Responsible Party: Michael Runiewicz, Assistant Vice Provost & Director of Student Financial Services, (314) 935-5900

View Audit 345761

Finding 526752 (2024-003)

Significant Deficiency 2024

Grossmont-Cuyamaca Community College District

CA

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

Corrective Action Plan: These initial Pell overpayments were incurred in the “early” Pell disbursements that occurred a week before the semester started and the first two weeks of the semester. The enrollment was reported correctly, but part of the issue was the current FA system (SAM) was not progr...

Corrective Action Plan: These initial Pell overpayments were incurred in the “early” Pell disbursements that occurred a week before the semester started and the first two weeks of the semester. The enrollment was reported correctly, but part of the issue was the current FA system (SAM) was not programmed to adjust the amount disbursed based on the student’s current enrollment at the time of disbursement. For the Spring 2024 semester, testing was done on SAM to disburse aid based on current enrollment for the early Spring 2024 disbursements. This change reduced the amount in overpayments if students drop below ½ time for the semester, or withdrew completely. In addition, the Financial Aid Office transitioned from SAM to the Colleague Financial Aid System (starting in 2024-25). Colleague is already programmed to disburse aid based on current enrollment status, so this will not be a recurring issue in the future. Early Disbursement and Overpayment Notes: • For Fall 2023 semester, the first early Pell disbursement was based on 25% of a student’s semester award based on full-time enrollment. If a student is currently enrolled ½-time or higher when this disbursement is processed, they will receive the 25% award amount. If a student is enrolled in less than ½-time status (.5 units to 5.5 units), they will receive a $500 Pell disbursement to account for the lower Pell grant award for less than ½-time students. • For Spring 2024 semester, after testing in SAM, we were able to disburse the early disbursements based on the current enrollment before Census which lowered the overpayment amount significantly. • We understand students add/drop courses through the first two weeks of the semester. The final Pell grant award for the semester is adjusted to the student’s enrollment status on Census day. Students who are ½-time or higher at Census will not be a Pell overpayment for the semester since their Pell grant award will be at 50% or higher. • For students who were enrolled at ½-time or higher at the time the early disbursement was processed, but then dropped to less than ½-time or withdrew completely by Census day, they will be considered a Pell overpayment. o These types of overpayments are unavoidable. o Example: Currently, if a student is scheduled a $500 disbursement for the early 25% disbursement, and is enrolled ½ time, they will receive $500. With the change to actual enrollment (1/2 time for this case), the student will receive $250 instead of $500. If the student drops below 1/2-time or withdraws completely by census, the highest overpayment amount will be $250 instead of $500.

View Audit 345754

Finding 526745 (2024-004)

Significant Deficiency 2024

Central Consolidated School District

NM

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

Corrective Action for audit finding 2024-004 [2023-003] – Unallowable Expenditures Impact Aid (Significant Deficiency) Repeated and Modified Condition: During our review of information provided in the Impact Aid application we identified the following issue: • The District used Impact Aid special ed...

Corrective Action for audit finding 2024-004 [2023-003] – Unallowable Expenditures Impact Aid (Significant Deficiency) Repeated and Modified Condition: During our review of information provided in the Impact Aid application we identified the following issue: • The District used Impact Aid special education funds to pay 85% of the salary of the District Safety Coordinator through mid-December 2023 after which it was changed to 15% of the salary from the special education funds. • There was no justification in the files reviewed that identified why the individual’s responsibilities related to special education funding. Response: The following is the corrective actions that have been implemented to address the finding: The Special Education Department Director Mr. Joel Balasuit reviews expenditures to determine allowable criteria are met during the request process. The salary funding source was changed July 1, 2024, and is no longer charged to Fund 25145. Additionally, the approval routing was updated to include the Mr, Balasuit’s approval.

View Audit 345751 Questioned Costs: $1

Finding 526742 (2024-004)

Significant Deficiency 2024

Northeastern State University

OK

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

The Registrar’s Office has already conducted an audit of the NSU Graduate programs to determine the length of each program. The Registrar (Amy Dunn) will provide the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) with a spreadsheet of programs with their program length by Febr...

The Registrar’s Office has already conducted an audit of the NSU Graduate programs to determine the length of each program. The Registrar (Amy Dunn) will provide the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) with a spreadsheet of programs with their program length by February 14, 2025, and the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) will make sure future submissions to the Student Clearinghouse match. The Registrar (Amy Dunn) and her team will input the correct program lengths in Banner (SFACPLR) by March 14, 2025.

View Audit 345743

Finding 526740 (2024-003)

Significant Deficiency 2024

Northeastern State University

OK

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

Instructions for preparing R2T4 records include the appropriate steps for calculating institutional charges. A clerical error transpired and boxes that should have been unchecked were not. We have conducted training with Student Financial Services staff (Counselors: Katie Spencer, Isaac Palmer, Trac...

Instructions for preparing R2T4 records include the appropriate steps for calculating institutional charges. A clerical error transpired and boxes that should have been unchecked were not. We have conducted training with Student Financial Services staff (Counselors: Katie Spencer, Isaac Palmer, Trace Taylor) or management (Director, Cindy Bendabout and Assistant Director, Kriston Gerler) who will be checking for accuracy of records prior to preparing letters for students. Title IV Reporting Specialist (Heather McWilliams) will audit previous week R2T4 records using the automated WD report that is generated weekly on Monday evening. This will ensure that withdrawn students are identified, R2T4 calculations are performed, and funds are returned in a timely manner.

View Audit 345743

Finding 526738 (2024-002)

Significant Deficiency 2024

Northeastern State University

OK

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

Northeastern State University will make changes to our information security policy during the Spring 2025 semester to reflect all 14 elements of the GLBA standard. While there is a GLBA policy pending in the policy committee for campus approval, there is a desire to keep the information security po...

Northeastern State University will make changes to our information security policy during the Spring 2025 semester to reflect all 14 elements of the GLBA standard. While there is a GLBA policy pending in the policy committee for campus approval, there is a desire to keep the information security policy as the central document for NSU's cybersecurity policy. The current information security policy is being worked on by NSU's ITS department in conjunction with an external vendor who is supplying our virtual Chief Information Security Officer. This work is expected to be completed by the end of March and will be submitted to our campus policy committee in April for approval of the modified document which will contain all 14 of the elements as specified in the GLBA standard and brought to our attention during the annual audit.

View Audit 345743

Finding 526736 (2024-001)

Significant Deficiency 2024

Northeastern State University

OK

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Banner aid year is set up prior to academic year schedule dates being available. Default dates associated with terms on STVTERM are used prior to official dates being established for the upcoming academic/aid year. Once dates are established by the institution, Student Financial Services staff (Func...

Banner aid year is set up prior to academic year schedule dates being available. Default dates associated with terms on STVTERM are used prior to official dates being established for the upcoming academic/aid year. Once dates are established by the institution, Student Financial Services staff (Functional Technologist, Vicki Ryals and Title IV Reporting Specialist, Heather McWilliams) and management (Director, Cindy Bendabout and Assistant Director, Kriston Gerler) will audit the following forms for accurate SAY/ AY periods: • RORTPRD • RORSAYR • RFRDEFA • RPRLOPT • RPROPTS • RORPRDS • RPRLPRD Audit of dates in Banner will be performed prior to originations being established for aid year. This will ensure accurate information is reported in Banner and COD for student records.

View Audit 345743

Finding 526708 (2024-002)

Significant Deficiency 2024

Bay De Noc Community College

MI

Student Financial Aid Eligibility Significant Deficiency

Cost of Attendance Input Error. Auditor Description of Condition and Effect. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-...

Cost of Attendance Input Error. Auditor Description of Condition and Effect. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Auditor Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. Corrective Action. Upon discovery of the cost of attendance input error, the College went back through all summer non-on-campus students to determine if their aid was greater than it should have been and made updates to the COD system, as necessary. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. September 23, 2024.

View Audit 345711

Finding 526663 (2024-002)

Material Weakness 2024

Southwest Dubois County School Corporation

IN

School Nutrition Programs Eligibility Allowable Costs / Cost Principles § 200.303

FINDING 2024-002 Finding Subject: Child Nutrition Cluster – Eligibility and Special Tests and Provisions – Non-Profit School Food Accounts Summary of Finding: Documented evidence of the implementation of the internal controls was not maintained. Due to the lack of controls, it could not be determine...

FINDING 2024-002 Finding Subject: Child Nutrition Cluster – Eligibility and Special Tests and Provisions – Non-Profit School Food Accounts Summary of Finding: Documented evidence of the implementation of the internal controls was not maintained. Due to the lack of controls, it could not be determined if the School Corporation ensured compliance with Eligibility and Non-Profit School Food Accounts. Contact Person Responsible for Corrective Action: Allison Pund and Margaret Leavitt Contact Phone Number and Email Address: 812-683-3971 x5002; punda1@swdubois.k12.in.us; leavittm@swdubois.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: NA Description of Corrective Action Plan: The School Corporation will document the internal controls that are in place. This will be completed by ensuring signatures or initials are acquired for internal controls that are in place. Anticipated Completion Date: August 2025

View Audit 345680

Finding 526656 (2024-001)

None 2024

Housing Authority of the County of McLean

IL

HUD Housing Programs Matching / Level of Effort / Earmarking

The Authority’s Executive Director, Tasha Aje’Scott, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly. Anticipated Completion Date: March 31, 2025

View Audit 345634

Finding 526649 (2024-001)

Significant Deficiency 2024

Catholic Social Services

NE

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512

CSS Management has improved staffing and internal controls to ensure timely completion of the audit to comply with 2 CFR 200.212.

View Audit 345625

Finding 526642 (2024-003)

Significant Deficiency 2024

Hanover Community School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2024‐003 Subject: Special Education Cluster (IDEA) – Earmarking Summary of Finding: Lack of effective internal controls to ensure earmarking requirements were met for grants that began prior to September 2022 Contact Person Responsible for Corrective Action: Adam C. Minth Contact Phone Numbe...

FINDING 2024‐003 Subject: Special Education Cluster (IDEA) – Earmarking Summary of Finding: Lack of effective internal controls to ensure earmarking requirements were met for grants that began prior to September 2022 Contact Person Responsible for Corrective Action: Adam C. Minth Contact Phone Number: 219-374-3504 Views of Responsible Official: The school corporation concurs with the finding and will be implementing corrective procedures by the end of this fiscal year. Description of Corrective Action Plan: As a member of the Northwest Indiana Special Education Cooperative (NISEC), Hanover Community School Corporation reported their proportionate share based on a percentage of expenditures and have successful audits in doing so. When Hanover was notified that this process was no longer acceptable, we immediately implemented an internal control process with NISEC which included detailed reporting of staff work hours for nonpublic schools related to only our school corporation. The report is then reviewed and signed by the NISEC staff working for the nonpublic school and their supervisor. The employee detailed time and effort report are then provided to the NISEC finance department for a second review and signature before being provided to payroll. NISEC payroll then charges the proportionate share to the IDEA Part B grant in the payroll system bi-weekly based on the time and effort report pertinent to just School Corporation Non-public schools. The time and effort reports are then used to submit the reimbursement request to the Department of Education for Hanover’s proportionate share. Anticipated Completion Date: 4/30/2025

View Audit 345583

Finding 526626 (2024-002)

Significant Deficiency 2024

Brevard Health Alliance, Inc.

FL

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

SPECIAL TEST AND PROVISIONS CRI selected a sample of 25 patients to ensure the sliding fee schedule was properly applied. 1 of the 25 patient had the incorrect fee scale applied. Recommendation: Procedures shou...

SPECIAL TEST AND PROVISIONS CRI selected a sample of 25 patients to ensure the sliding fee schedule was properly applied. 1 of the 25 patient had the incorrect fee scale applied. Recommendation: Procedures should be implemented to verify the sliding fee schedule applied to new patients. Responsible Party: Shannon Wherry, Controller Corrective Action: Management will establish a procedure to ensure the sliding fee schedule is applied to all new patients. Brevard Health Alliance will continue to audit the sliding fee schedule on an annual bases, at minimum, in addition to sampling sliding fee scale patient charts quarterly. Estimated date of ompletion: Management estimates that the above findings will be corrected by the year ended September 30, 2025.

View Audit 345566 Questioned Costs: $1

Finding 526619 (2024-001)

Significant Deficiency 2024

Brevard Health Alliance, Inc.

FL

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.403

FACTORS AFFECTING ALLOWABILITY OF COSTS Brevard Health Alliance requested reimbursement for $8,978 of expenditres under two differentfederal grants. One grant is requested based upon clinic hours and another based on an individual's time and ...

FACTORS AFFECTING ALLOWABILITY OF COSTS Brevard Health Alliance requested reimbursement for $8,978 of expenditres under two differentfederal grants. One grant is requested based upon clinic hours and another based on an individual's time and effort. Recommendation: The client should verify that reimbursement request do not include payroll expenditures submitted for other grants. The allocation of payroll should be done monthly. Responsible Party: Shelley Jackson, Director of Accounting Corrective Action: Brevard Health Alliance will ensure allocationof payroll expenditures submitted for grants is done monthly to ensure stronger internal controls regarding grant funds.

View Audit 345566 Questioned Costs: $1

Finding 526613 (2024-006)

Material Weakness 2024

Laporte Community School Corporation

IN

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

FINDING 2024-006 Finding Subject: Education Stabilization Fund – Special Tests and Provisions – Wage Rate Summary of Finding: The School Corporation did not have adequate policies or procedures to ensure that all construction contracts in excess of $2,000 paid from federal grant funds included a pre...

FINDING 2024-006 Finding Subject: Education Stabilization Fund – Special Tests and Provisions – Wage Rate Summary of Finding: The School Corporation did not have adequate policies or procedures to ensure that all construction contracts in excess of $2,000 paid from federal grant funds included a prevailing wage rate clause. The School Corporation had four contracts related to an HVAC project during the audit period that was subject to the wage rate requirements. Three of the four contracts did not have the required prevailing wage rate clause included in the contract. Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The AIA contracts references following the construction manual and the Davis Bacon Law is referenced in the construction manual. In addition, certified payroll was submitted with each pay application to verify prevailing wages was adhered to. If there are any future funded construction projects, LPCSC will ensure that the Davis Bacon Law is sited in the individual contract. Anticipated Completion Date: February 14, 2025

View Audit 345565

Finding 526601 (2024-003)

Significant Deficiency 2024

Laporte Community School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.403

FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: Lack of Internal Controls in Place to Ensure the Cooperative Complied with Earmarking Requirements The Cooperative did not have adequate procedures in place to ensure that the required level of expend...

FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: Lack of Internal Controls in Place to Ensure the Cooperative Complied with Earmarking Requirements The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was net for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. The non-public proportionate share expenditures were determined by a percentage to the non-public school budgeted expenditures. Beginning in March 2023, the Cooperative began tracking expenditures by member schools for the non-public services. Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corrective actions have already been taken beginning in March 2023. The Cooperative began tracking expenditures by member schools for the non-public services. Anticipated Completion Date: March 2023

View Audit 345565

Finding 526581 (2024-001)

None 2024

American University

DC

Student Financial Aid Special Tests & Provisions Reporting

American University (the University) will conduct additional training with student advisors, members of the Office of the University Registrar (OUR) and members of the Office of Financial Aid (FA) to stress the importance of following the current policies and procedures for reporting changes in stud...

American University (the University) will conduct additional training with student advisors, members of the Office of the University Registrar (OUR) and members of the Office of Financial Aid (FA) to stress the importance of following the current policies and procedures for reporting changes in student enrollment statuses accurately and timely. To assist with timely reporting to the National Student Loan Data System (NSLDS), members of the OUR have applied for access to the system will report student status changes directly opposed to waiting for the service provider to report changes on the University’s behalf. Finally, the University will develop reports to be utilized by OUR and FA on a regular basis to monitor student enrollment status changes as well as the disbursement of financial aid, including loans. Date of completion: June 30, 2025

View Audit 345558

Finding 526571 (2024-003)

Material Weakness 2024

East Gibson School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Annual Report for ESSER grants were all submitted but there was no supporting documentation showing internal controls of another person reviewing the information that was submitted was accurate....

FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Annual Report for ESSER grants were all submitted but there was no supporting documentation showing internal controls of another person reviewing the information that was submitted was accurate. Contact Person Responsible for Corrective Action: Ginger Schenks Contact Phone Number and Email Address: 812-749-4755 ext 1143; gschenks@corp.egsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Treasurer will work with the Superintendent and/or Grant Administrator ensuring that annual financial reporting for federal grants is completed on time with review by the Superintendent. The Treasurer will supply the financial data for the time period of reporting to the Grant Administrator and/or Superintendent for their approval and submission of the annual financial report. The Superintendent and/or Grant Administrator will ensure that expenses align with the grant application prior to submission. The report and supporting documentation will be downloaded and the Treasurer and Superintendent will sign and date that report. This document will be in the grant folder in the Treasurer’s Office. Anticipated Completion Date: This process will begin with the next annual financial report due date.

View Audit 345524

Finding 526558 (2024-005)

Material Weakness 2024

Farmington Municipal School District No. 5

NM

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

Recommendation The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Management Response Correcti...

Recommendation The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Management Response Corrective Action: The District will implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Due Date of Completion: December 31, 2024 Responsible Party: Student Information System Coordinator

View Audit 345487

Finding 526532 (2024-002)

Material Weakness 2024

Rossville Consolidated School District

IN

School Nutrition Programs Cash Management Internal Control / Segregation of Duties § 200.303

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Context: We noted that for two claims in a sample of six, the Food Service Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. The lack of controls was isolated to fiscal year 2023. Contact Person Responsible for Corrective Action: Cara Cornell Contact Phone Number: 765-379-2990 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In March 2023, the School Corporation implemented a secondary review/signoff to ensure accuracy of the reimbursement claim form. Anticipated Completion Date: March 2023

View Audit 345463

Finding 526528 (2024-001)

Material Weakness 2024

Rossville Consolidated School District

IN

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

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility for 17 of the 60 students sampled. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Cara Cornell Contact Phone Number: 765-379-2990 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan:·The School Corporation will implement a dual review/signoff for each application presented for eligibility. The School Corporation will implement a dual review/signoff for verification of the income eligibility guidelines used by the food service software. Anticipated Completion Date: February 2025

View Audit 345463

Finding 526522 (2024-001)

Significant Deficiency 2024

Orleans Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.302 § 200.303 § 200.328

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The ESSER annual Data Collection reports will need to be reviewed more closely to ensure that they are matching to the disbursement detail in the accountin...

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The ESSER annual Data Collection reports will need to be reviewed more closely to ensure that they are matching to the disbursement detail in the accounting software. Once the superintendent has entered numbers into the report, there should be a second review of those numbers to the accounting software numbers by the corporation treasurer. In addition, detail of full-time equivalent employees needs to be documented by the deputy treasurer and retained with each report going forward. Responsible party and timeline for completion: Responsible party is Theresa Robbins, Corporation Treasurer. The timeline for completion is spring of 2025.

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