Corrective Action Plans

Finding 529918 (2024-005)

Significant Deficiency 2024

PR

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.302 § 200.328 § 200.329

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-005 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : We understand that only two (2) reports did not agree with the accounting records. We have consultants that are responsible for the preparation of these reports. Instructions were given to the consultants in order to correct the reports that do not agree with the accounting records. There was a misunderstanding with the reports, in which the past-through entity instructed that purchase orders and expenditures incurred should be reported. As subsequently clarified, only the expenditures incurred should be reported. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director

View Audit 347991

Finding 529905 (2024-004)

Significant Deficiency 2024

Northeastern Technical College

SC

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

2024-004. Enrollment Reporting Name of Contact Person Responsible for the Corrective Action Plan: Anne Jones, Registrar Corrective Action Plan: The College acknowledges the obligation of reporting and correcting student enrollment statuses with the National Student Clearinghouse (NSC) and the N...

2024-004. Enrollment Reporting Name of Contact Person Responsible for the Corrective Action Plan: Anne Jones, Registrar Corrective Action Plan: The College acknowledges the obligation of reporting and correcting student enrollment statuses with the National Student Clearinghouse (NSC) and the National Student Loan Data System (NSLDS). The College has established a procedure to ensure that all student enrollment status changes are reviewed and submitted in accordance with the applicable compliance requirements. The Registrar’s Office will upload an enrollment report to the National Student Clearinghouse approximately one week after the start of each term once no shows have been removed from class rosters for said term. An enrollment report will be uploaded to the National Student Clearinghouse within a minimum of 45 days of each submission to remain in compliance. To remain in compliance with the 60-day requirement set by the NSLDS, the Registrar’s Office will review and correct all student enrollment status changes with the National Student Clearinghouse and the National Student Loan Data System within approximately ten (10) business days after each submission has been collected and reviewed by the National Student Clearinghouse. Anticipated Completion Date: By June 30, 2025

View Audit 347939

Finding 529885 (2024-002)

Material Weakness 2024

Town of Nantucket, Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430

Condition: Time and effort certifications were not maintained for grant employees. Corrective Action Planned: We will utilize the template provided by the auditors to ensure time and effort certifications are maintained going forward. Anticipated Completion Date: July 1, 2025 Contact: Martin ...

Condition: Time and effort certifications were not maintained for grant employees. Corrective Action Planned: We will utilize the template provided by the auditors to ensure time and effort certifications are maintained going forward. Anticipated Completion Date: July 1, 2025 Contact: Martin Anguelov, Chief Financial Officer for Nantucket Public Schools and Deb Gately, Director of Special Education for Nantucket Public Schools

View Audit 347918 Questioned Costs: $1

Finding 529873 (2024-003)

Significant Deficiency 2024

The Registry, Inc.

WI

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

Action Taken: To better document the time and effort for salaried employees the following will take place to demonstrate and document the specific activities and any adjustment to the allocated amounts of the positions. On a quarterly basis the Director of Finance will work with the members of leade...

Action Taken: To better document the time and effort for salaried employees the following will take place to demonstrate and document the specific activities and any adjustment to the allocated amounts of the positions. On a quarterly basis the Director of Finance will work with the members of leadership that have positions allocated across various programs to identify the ongoing percentage of time spent on each of the different programs they support. The current percentage of their duties will be discussed with the employee and adjustments will be made to their percentage allocated in the payroll system based on the changes in duties and time spent on each of the programs. If no change is necessary, it will be noted in the minutes of the meeting. Additionally, during the contract renewal period or any contract amendment period the duties of all personnel who would be associated with that contract and program will be evaluated and the percentage of time to be spent on that contract will be document and updated in the payroll system if changes are warranted. Lastly, monthly if a salaried employee works on a different program or contract than their payroll allocation it will be adjusted on the monthly payroll expenditures spreadsheet and any reduction of duties or additions of duties will be reflected and this information will be retained by the Director of Finance for documentation. The basis for how each position percentage is determined for each contract will be documented during the contract or amendment process. (i.e. Director of HR percentage is determined based on the number of staff they support, the amount of turnover anticipated in the contract and the effort to work with the contract’s unique requirements of the personnel and how much the HR department is involved with these requirements.)

View Audit 347902

Finding 529846 (2024-001)

Material Weakness 2024

Mangum Independent School District #1

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Mangum Public Schools has no plans to use any federal funds for construction projects in the future. The contracts and expenditures were all in place before I became Superintendent. I am fully aware of all that is required of the Davis-Bacon Act now and although we have no construction plans using...

Mangum Public Schools has no plans to use any federal funds for construction projects in the future. The contracts and expenditures were all in place before I became Superintendent. I am fully aware of all that is required of the Davis-Bacon Act now and although we have no construction plans using federal funds, if something were to change, we know the requirements and would ensure that we would remain compliant.

View Audit 347883

Finding 529842 (2024-001)

Material Weakness 2024

Richmont Graduate University

TN

Student Financial Aid Reporting Special Tests & Provisions

The VP of Admin has secured access to the reporting capability in the NSLDS to generate enrollment reports on a timely basis. The univeristy has already provided timely updates of enrollment status to NSLDS every 30-60 days. Additionally, once enrollment status are updated, the Director of Financial...

The VP of Admin has secured access to the reporting capability in the NSLDS to generate enrollment reports on a timely basis. The univeristy has already provided timely updates of enrollment status to NSLDS every 30-60 days. Additionally, once enrollment status are updated, the Director of Financial Aid will receive the updated enrollment report and will certify that the statuses have been accurately reflected. These reports will be securely maintained by the office of administration.

View Audit 347870

Finding 529817 (2024-001)

None 2024

Universidad Adventista De Las Antillas, Inc.

PR

Student Financial Aid Matching / Level of Effort / Earmarking

A series of seminars will be scheduled in coordination with the National Clearinghouse and the employees of the Registration Office, Economic Assistance and the Technology Office (ITS). A date monitoring process will be established so that Degree Audit report certifications are submitted at the corr...

A series of seminars will be scheduled in coordination with the National Clearinghouse and the employees of the Registration Office, Economic Assistance and the Technology Office (ITS). A date monitoring process will be established so that Degree Audit report certifications are submitted at the correct time.A process will be established to validate that the information entries in the NSLDS have been made correctly and correspond to the date of the report sent by the university.The Director of the Registry Office will be in charge of ensuring that these reports are completed in all their parts and on time, seeking to eliminate all possible errors and thus eliminate the possibility of findings in the future.

View Audit 347817

Finding 529812 (2024-001)

Significant Deficiency 2024

Truett McConnell University

GA

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

Finding 2024-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 43 students selected for enrollment reporting testing, 8 student withdrawals within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the Un...

Finding 2024-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 43 students selected for enrollment reporting testing, 8 student withdrawals within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the University review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance with Federal Requirements. Persons Responsible for Corrective Action: Kamille Gauntt, Associate Vice President for Academic Operations Registrar; Karli Greenfield, Associate Vice President for Student Financial Services Planned Corrective Action: Truett McConnel University has consulted with Jenszabar, the University's student information system to identify the root cause of untimely updates of student status codes and has corrected the issue to lead to future timely reporting of student enrollment reporting data. Anticipated Completion Date: December 31, 2024

View Audit 347797

Finding 529791 (2024-006)

Significant Deficiency 2024

Hinds County School District

MS

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.303 § 200.334

Corrective Action: Child Nutrition will provide proof of documentation on all vendors illustration that they are not suspended or debarred. Also, invoices will be a part of the procurement packet. lt will be uploaded to the financial software system for primary filing and filed physically as a secon...

Corrective Action: Child Nutrition will provide proof of documentation on all vendors illustration that they are not suspended or debarred. Also, invoices will be a part of the procurement packet. lt will be uploaded to the financial software system for primary filing and filed physically as a secondary method. Avery Johnson, Business Manager Robert Sanders, Superintendent Linda Little, Child Nutrition Director Corrective Action Start Date: February 18, 2025

View Audit 347778

Finding 529779 (2024-004)

Material Weakness 2024

Hinds County School District

MS

Questioned Costs Eligibility Material Weakness § 200.302 § 200.303

Corrective Action: Before any expenditure is obligated, all revisions/amendments will be approved in MCAPS mst. The business Manager, Federal Programs Director, and Superintendentwill ensure MDE's approval is tangible before any obligations. We will implement a tool that allows this process to be me...

Corrective Action: Before any expenditure is obligated, all revisions/amendments will be approved in MCAPS mst. The business Manager, Federal Programs Director, and Superintendentwill ensure MDE's approval is tangible before any obligations. We will implement a tool that allows this process to be measured daily. Responsible Parties: Avery Johnson, Business Manager Robert Sanders, Superintendent Corrective Action Start Date: February 14, 2025

View Audit 347778 Questioned Costs: $1

Finding 529773 (2024-007)

Material Weakness 2024

Stuart Municipal Utilities

IA

Matching / Level of Effort / Earmarking Special Tests & Provisions

We will be in contact with the USDA to have them help us with this issue.

View Audit 347767

Finding 529770 (2024-002)

Material Weakness 2024

Allegany County, Maryland

MD

Allowable Costs / Cost Principles HUD Housing Programs Reporting

The County did not submit semi-annual status reports by the due dates and the reports were late by a few days. Management has discussed with staff and a plan will be developed to ensure reports and signatures will be prepared and submitted by the due dates.

View Audit 347745

Finding 529769 (2024-001)

Significant Deficiency 2024

Gannon University

PA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Finding 2024-001 Condition The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 10 students with status changes in our sample of 25 students. Corrective Action Plan: 1. Documentation has been updated to include the following: a. Adjustment to the frequ...

Finding 2024-001 Condition The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 10 students with status changes in our sample of 25 students. Corrective Action Plan: 1. Documentation has been updated to include the following: a. Adjustment to the frequency by which reports are run. b. How to handle students with a G Not Applied error from the National Student Clearinghouse. c. Implications for not fixing G Not Applied records with the 60-day requirement window. 2. New Assistant Registrar Rachael Felton was brought onto the Gannon Registrar’s Office team in August 2024, with experience submitting enrollment and graduates files to the NSC in previous institutions’ registrar’s offices, and with experience in NSLDS from previous work in other institutions’ financial aid departments. 3. Monthly reports of graduates are being run and submitted to the National Student Clearinghouse, unless there are no graduates for the reporting period. 4. Existing G Not Applied records are being assessed and corrected as soon as error reports are available by the NSC after each graduates file submitted. Rachael has advised Gannon begin submitting an enrollment file of the graduates after they are submitted to correct the G Not Applied records. 5. Individuals will be designated as back-ups to Rachael; they will review all documentation and be trained on the procedures to ensure the appropriate actions can be sustained by the departments should there be turnover in key positions. Name(s) of Contact Person(s) Responsible for Corrective Action: 1. Megan Loibl, Registrar 2. Rachael Felton, Assistant Registrar Anticipated Completion Date: The plan devised in response to last year’s same finding is already underway. Continued successful application of the plan will prevent any new errors in the FY 2025 single audit sample, which will be determined when next year’s audit selections are made.

View Audit 347744

Finding 529743 (2024-003)

Significant Deficiency 2024

University of Illinois

IL

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

Finding 2024-003 Error in Reporting for NSLDS Plan: Administrative Information Technology Solutions (AITS) identified an Ellucian defect causing a misalignment between the program begin date and enrollment status dates. AITS is collaborating with Ellucian to report any ongoing issues since the Octob...

Finding 2024-003 Error in Reporting for NSLDS Plan: Administrative Information Technology Solutions (AITS) identified an Ellucian defect causing a misalignment between the program begin date and enrollment status dates. AITS is collaborating with Ellucian to report any ongoing issues since the October 2024 resolution, and drive the resolution of defects, if necessary. Expected Implementation Date: October 2024 Contact: Chris Sayre Registrar University of Illinois Chicago Csayre2@uic.edu 312-996-3077

View Audit 347709

Finding 529739 (2024-002)

Significant Deficiency 2024

University of Illinois

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.305

Finding 2024-002 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The University of Illinois Chicago will provide additional training and guidance to research administrators on the requirement of timely payments to subrecipients. UIUC – Sponsored Program Administration continues the...

Finding 2024-002 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The University of Illinois Chicago will provide additional training and guidance to research administrators on the requirement of timely payments to subrecipients. UIUC – Sponsored Program Administration continues the development of a subaward invoice automation platform to create and capture efficiencies toward the 30-day payment requirement. In tandem, there is continual review of strategies to address the current manual, multi-layered approval and payment process. Expected Implementation Date: UIC - March 2025 UIUC - December 2025 Contact: Katrina Lopez, Assistant Director Office of Sponsored Programs (OSP) University of Illinois Chicago klopez3@uic.edu 312-996-3782 Karen Thomas, Director Post-award Sponsored Program Administration University of Illinois Urbana-Champaign Kthomas2@illinois.edu 217-265-4096

View Audit 347709

Finding 529736 (2024-002)

Material Weakness 2024

City of Wyandotte, Michigan

MI

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.502 § 200.508 § 200.510

Condition: The schedule of expenditures of federal awards (SEFA) was not accurate. Planned Corrective Action: The City will review its process for identifying and communicating Federal Grant expenditures to its auditors. Contact person responsible for corrective action: Robert McMahon, City Adminis...

Condition: The schedule of expenditures of federal awards (SEFA) was not accurate. Planned Corrective Action: The City will review its process for identifying and communicating Federal Grant expenditures to its auditors. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025

View Audit 347702

Finding 529730 (2024-003)

Material Weakness 2024

Mooresville Consolidated School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Context: For the three projects sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the companies that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with th...

Context: For the three projects sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the companies that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have contracts with the companies that included the clause for the federal wage rate requirements. The total amount disbursed and reported on the SEFA during the audit period is $648,235 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Patrick Biggerstaff, Assistant Superintendent Contact Phone Number: (317) 831-0950 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When utilizing federal funding for capital projects, MCSC will require and retain evidence that contractors, subcontractors, and other relevant agents comply with the federal wage rate requirements set forth in the Davis-Bacon Act. Anticipated Completion Date: April 1, 2025

View Audit 347667

Finding 529720 (2024-002)

Significant Deficiency 2024

Public Education & Business Coalition

CO

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

On or before June 30, 2025, PEBC will implement controls that properly support the distribution of student educator teststipends in accordance with the Uniform Guidance. Controls shall include: • Standardized Documentation: Finance & Accounting Department will work with the Residency Department to d...

On or before June 30, 2025, PEBC will implement controls that properly support the distribution of student educator teststipends in accordance with the Uniform Guidance. Controls shall include: • Standardized Documentation: Finance & Accounting Department will work with the Residency Department to develop and maintain a clear inventory of required documents for each stipend award. • Resident File Management: Residency Department will establish a consistent and complete portfolio of documents for each student educator, including applications, agreements, award letters, diligence documents, and relevant correspondence. • Manager Review & Approval: Residency managers will review and attest to the completeness of each Resident File with documented approvals. • Disbursement Authorization: Finance & Accounting Department will work with the Residency Department to implement a formalized process to formalize and document requests to the Finance and Accounting Department for fund disbursement, including documentation of Residency Department manager approval. • Monthly Reconciliation: Finance & Accounting Department and Residency Department will conduct monthly reconciliations of all stipend disbursements to ensure accuracy and completeness. • Independent Oversight: Require approval of monthly reconciliations by an authorized manager who is not responsible for either approving, processing, or reconciling disbursements, or any combination thereof.

View Audit 347620

Finding 529716 (2024-003)

Material Weakness 2024

Vincennes Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Yea...

Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance, Qualified Opinion Condition and Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirements. The School Corporation had projects for construction of new facilities including an early learning center and improvements to sports facilities which was funded with ESSER II (84.425D) and ESSER Ill (84.425U) grant awards. In our sample of three vendors, the School Corporation did not include Davis-Bacon wage rate requirements in the vendor contract, and therefore the vendor did not include the verbiage within their subcontractor agreements. Also, the School Corporation did not obtain the weekly payroll reports certifications from the construction vendor to monitor compliance with Davis-Bacon wage rate requirements. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements during the audit period. The total project costs disbursed during the audit period in our sample was $3,681,455 which includes material and labor costs. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Vincennes Community School Corporation will comply with the Davis-Bacon wage rate requirements in all future projects using federal funds. Responsible Party for Corrective Action: Michele Fleck, Treasurer Timeline for Completion: Effective immediately.

View Audit 347612

Finding 529712 (2024-002)

Material Weakness 2024

Vincennes Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328

Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...

Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013, S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition and Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I amount reported on the Year 3 report ($86,004) did not agree to the underlying expenditure records ($196,436) for the period of July 1, 2021 through June 30, 2022. We also noted that the ESSER II and ESSER Ill amounts reported on the Year 3 report ($0 and $1,684,755, respectively) did not agree to the underlying expenditure records ($1,391,963 and $4,330,649, respectively), for the period of July 1, 2022 through June 30, 2023. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Vincennes School Corporation will include the Federal Programs Coordinator when preparing any annual reports to confirm accuracy of the reporting. Responsible Party for Corrective Action: Michele Fleck, Treasurer Timeline for Completion: Effective immediately.

View Audit 347612

Finding 529680 (2024-001)

None 2024

Princeville Development Corporation

NC

Matching / Level of Effort / Earmarking

PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN March 3, 2025 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 ...

PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN March 3, 2025 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 Princeville Development Corporation respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2024 The finding from the December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2024-001: U.S. Department of Agriculture, Rural Development, Rural Rental Housing Loans, Assistance Listing #10.415 Recommendation: We recommend that management obtain a collateral agreement or transfer funds to another federally insured banking institution in an amount sufficient to ensure all funds are federally insured. Action Taken: We will review the financial stability of the banking institutions which hold the Corporation's funds on an ongoing basis. We do not feel at this time that the funds are truly at risk based on current market conditions and the reviews they continually do on the financial stability of the banking institutions holding these funds. We will transfer the funds at any point they believe the funds are truly at risk. If you have questions regarding this plan, please call Neil McLamb at 910-766-6283. Sincerely yours, Neil McLamb CFO, DTH Management Group, LTD

View Audit 347580

Finding 529663 (2024-005)

None 2024

Randall University

OK

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

FINDING 2024-005– Aid Not Disbursed Program Name: Federal Direct Student Loan Program Federal Pell Grant Program ALN and Program Expenditures: 84.268 ($709,913) 84.063 ($487,504) Award Number: P268K243315 P063P233315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $...

FINDING 2024-005– Aid Not Disbursed Program Name: Federal Direct Student Loan Program Federal Pell Grant Program ALN and Program Expenditures: 84.268 ($709,913) 84.063 ($487,504) Award Number: P268K243315 P063P233315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $2,722(84.268) $1,023(84.063) Condition Found: The second financial aid disbursement was not made to one of the twenty students in our sample. The student in question was eligible to receive $1,023 of Federal Pell Grant funds, $1,732 of subsidized Federal Direct Loan funds, and $990 of unsubsidized Federal Direct Loan Funds. Corrective Action Plan: The University is on the HCM2 method for disbursing aid. The funds in question will be posted to the student’s account. The University will request the funds from the Department of Education when the next aid batch is submitted. Anticipated Completion Date: The University anticipates the corrective action being completed by April 30, 2025. Contact Person: L. Evan Aldridge, Interim Financial Aid Administrator 405-912-9007

View Audit 347564 Questioned Costs: $1

Finding 529662 (2024-004)

None 2024

Randall University

OK

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

FINDING 2024-004– Title IV Aid Not Returned Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,913) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $3,711 Condition Found: A student requested that the Un...

FINDING 2024-004– Title IV Aid Not Returned Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,913) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $3,711 Condition Found: A student requested that the University return $3,711 of unsubsidized Federal Direct Loan funds to the lender in December 2023. The University has yet to return the funds. Corrective Action Plan: The Interim Financial Aid Director will work with the third-party administrator to return the $3,711. The student’s account and NSLDS will be updated. Procedures will be improved to ensure that funds are returned timely. Anticipated Completion Date: The University anticipates the corrective action being completed by April 30, 2025. Contact Person: L. Evan Aldridge, Interim Financial Aid Administrator 405-912-9007

View Audit 347564 Questioned Costs: $1

Finding 529661 (2024-003)

None 2024

Randall University

OK

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

FINDING 2024-003 – Federal Direct Loan Eligibility Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,713) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: N/A Condition Found: The amount of subsidized...

FINDING 2024-003 – Federal Direct Loan Eligibility Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,713) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: N/A Condition Found: The amount of subsidized Federal Direct Loans awarded was incorrect for one of the twelve students in our sample that received Federal Direct Loans. In addition, the student was eligible for additional unsubsidized funds. Corrective Action Plan: The Interim Student Financial Aid Director has requested a repackage of aid by the third-party financial aid administrator. Procedures will be improved to ensure that credit hours are reviewed before awarding aid. Anticipated Completion Date: The University anticipates the corrective action being completed by April 30, 2025. Contact Person: L. Evan Aldridge, Interim Financial Aid Administrator 405-912-9007

View Audit 347564

Finding 529571 (2024-002)

Material Weakness 2024

Metropolitan School District of Warren County

IN

School Nutrition Programs Eligibility Matching / Level of Effort / Earmarking § 200.303

FINDING 2024-002 Finding Subject: Child Nutrition Cluster - Eligibility Contact Persons Responsible for Corrective Action: Lacey Sturgeon, Food Service Director & Melissa Bell, Assistant Food Service Director Contact Phone Number and Email Addresses: (765) 893-4445 / lsturgeon@msdwarco.k12.in.us & m...

FINDING 2024-002 Finding Subject: Child Nutrition Cluster - Eligibility Contact Persons Responsible for Corrective Action: Lacey Sturgeon, Food Service Director & Melissa Bell, Assistant Food Service Director Contact Phone Number and Email Addresses: (765) 893-4445 / lsturgeon@msdwarco.k12.in.us & mbell@msdwarco.k12.in.us Views of Responsible Officials: Option 1: We concur with the findings Description of Corrective Action Plan: Stronger internal controls are needed in regards to verification of Direct Certifications. We plan to make sure once the certifications are entered that the Food Service Director will check the work of the Assistant Food Service Director and show her approval by signing and dating each final report. Anticipated Completion Date: Effective Immediately

View Audit 347535

Corrective Action Plans

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