Corrective Action Plans

Finding 522142 (2024-002)

Significant Deficiency 2024

OH

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.403

2024-002 - Activities Allowed or Unallowed; Allowable Costs/Cost Principles UWGC does not have specific policies and procedures in place as to how monthly personnel costs across federal programs will be aggregated and charged to federal programs. Management’s Corrective Action Plan:UWGC has develope...

2024-002 - Activities Allowed or Unallowed; Allowable Costs/Cost Principles UWGC does not have specific policies and procedures in place as to how monthly personnel costs across federal programs will be aggregated and charged to federal programs. Management’s Corrective Action Plan:UWGC has developed a procedure as outlined below in “Payroll Allocation Grants” to ensure that prior to submission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the awarding agencies that are reconciled to payroll reports, which then will allow UWGC to present evidence that all hours submitted for reimbursement are supported with the appropriate allocation. The process will include management staff from both 211 and finance departments thus maintaining internal controls. Additionally, this procedure will be reviewed at least annually by both departments as it relates to the allocation methodology to ensure that its appropriate given changes in the program and workforce. PROCEDURE: Payroll Allocation Grants Purpose UWGC requires the practice of responsible and reasonable procedures related to methods of allocated staff time and costs to 211 grants and/or contract funded initiatives/programs which is effective as of April 15, 2024. This procedure describes the steps that will be implemented and adhered to when allocating staff salary costs to 211 programs. The goal of this process is to ensure that consistent, adequately documented, and all appropriate materials are generated and reviewed monthly. Procedure 211 Call Logs: at the end of each month the 211 Manager will generate a monthly call log which tracks 211 calls by categories that coincide with specific programs and/or geographic area for services. The report is then emailed monthly to the Finance Senior Director who then utilizes the report to create a percentage of time spent on each program and then attributes staff salaries and benefits in line with the percentage of calls for each month. Staff who work on isolated call programs, for example 311, Utilities,OHIZ programs, will be excluded from the call log allocation method as the calls for these teams are specifically driven. Supervisors who oversee more than one program will perform a time allocation study at least annually or when there is a change in program supervision responsibility. Program Billing: The Finance Manager and/or responsible Program Billing Manager will utilize the call log percentages journal to allocate time to programs for reporting information in the appropriate monthly, quarterly, or annual report to the funding source.

View Audit 341351

Finding 522136 (2024-001)

Significant Deficiency 2024

Jewish Federation of Metropolitan Chicago

IL

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.305

Identifying Number: 2024-001 Condition: Controls in place did not minimize the time elapsing between the transfer receipt of billing from the subrecipient and disbursement of federal dollars to the subrecipient in accordance with the guidance above. Corrective Actions Taken or Planned: Federatio...

Identifying Number: 2024-001 Condition: Controls in place did not minimize the time elapsing between the transfer receipt of billing from the subrecipient and disbursement of federal dollars to the subrecipient in accordance with the guidance above. Corrective Actions Taken or Planned: Federation typically receives vouchers from 14 subrecipient organizations approximately ten days after the end of each month. The number of vouchers per agency depends on the number of programs they provide. Staff reviews the vouchers for allowability and accuracy and submits them to the Illinois Department of Human Services (IDHS) within 24 days of month end. During fiscal year 2024, the IDHS remitted payment to Federation anywhere from 48 to 124 days after the month end. Upon receipt of the cash, Federation pays subrecipient organizations within thirty days. In the instances identified by the auditors, the IDHS remitted payment over 30 days after Federation submitted the vouchers for reimbursement. Federation’s longstanding policy has always been to reimburse each subrecipient agency after it has received payment from the IDHS. Prior to fiscal year 2024, the IDHS usually provided payment within 15 days of receipt of our voucher and therefore Federation was able to comply with the 30-day requirement. However, reimbursement delays from IDHS occurred during fiscal year 2024 resulting in the findings describe herein. To ensure compliance with the 30-day reimbursement requirement, Federation will formally request an advance from the IDHS. Kyu Kim, Director of Finance and Contract Compliance, Refugee Services will be responsible for the oversight of the reimbursement payments and will ensure the Federation adheres to the 30 day requirement going forward. Responsible Person: Kyu Kim Anticipated Completion Date: July 2025

View Audit 341343

Finding 522086 (2024-003)

None 2024

Century Unit School District No. 100

IL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Finding Type: Compliance. Name of Contact Person: Landon Sommer, Superintendent. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines.

View Audit 341297

Finding 522084 (2024-001)

None 2024

Redec and Redec Relending Corporation

NY

Reporting Matching / Level of Effort / Earmarking

Finding: 2024-001 Issue: U.S. Small Business Administration Microloan Program (ALN 59.046) Reporting Corrective Action Plan: Reports were submitted late due to staff turnover. Former President who submitted reports retired August 1, 2024, new President failed to submit report befor...

Finding: 2024-001 Issue: U.S. Small Business Administration Microloan Program (ALN 59.046) Reporting Corrective Action Plan: Reports were submitted late due to staff turnover. Former President who submitted reports retired August 1, 2024, new President failed to submit report before resigning in early November. Currently there is one staff person at REDEC, Business Manager, and administrator (consultant part time), Business Manager will be trained by consultant to submit reports when due. New hires will be cross trained so more than one person will learn/ know how to submit reports into the SBA’s complex reporting software system based in Excel. All reports have been subsequently submitted and accepted. Contact Information: George Miner President Regional Economic Development and Energy Corporation and REDEC Relending Corporation 109 Canada Road Painted Post, NY 14870 607-962-3021 Expected Correction Date: January 7, 2025 and on going as new staff are anticipated.

View Audit 341296

Finding 522013 (2024-003)

Significant Deficiency 2024

Gale-Ettrick-Trempealeau School District

WI

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

2024-003 – Education Stabilization Fund – Prevailing wage rate requirements Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages ...

2024-003 – Education Stabilization Fund – Prevailing wage rate requirements Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $33,192. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $33,192 Auditor’s Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Management Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Cary Brommerich Anticipated Completion: Not applicable

View Audit 341280 Questioned Costs: $1

Finding 522010 (2024-002)

None 2024

Carolina College of Biblical Studies

NC

Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action Plan: Federal Direct Loan exit interview information was sent to the students in question in November 2024. Procedures will be improved to ensure Federal Direct Loan exit interviews are completed or information is sent to students when they cease enrollment at the College. Anticipa...

Corrective Action Plan: Federal Direct Loan exit interview information was sent to the students in question in November 2024. Procedures will be improved to ensure Federal Direct Loan exit interviews are completed or information is sent to students when they cease enrollment at the College. Anticipated Completion Date: The corrective action was completed in November 2024. Contact Person: Stephanie Dickerson, Registrar/Financial Aid 910-323-5614

View Audit 341279

Finding 522009 (2024-001)

None 2024

Carolina College of Biblical Studies

NC

Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action Plan: Management agrees with the auditors’ finding and their recommendation. The Financial Aid Director updated the enrollment status for the students in question in November 2024. Procedures will be improved to ensure that a student’s enrollment status is updated timely and with t...

Corrective Action Plan: Management agrees with the auditors’ finding and their recommendation. The Financial Aid Director updated the enrollment status for the students in question in November 2024. Procedures will be improved to ensure that a student’s enrollment status is updated timely and with the correct date of the change. Anticipated Completion Date: The corrective action was completed in November 2024. Contact Person: Stephanie Dickerson, Registrar/Financial Aid 910-323-5614

View Audit 341279

Finding 522004 (2024-001)

None 2024

Baptist Bible College

MO

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

Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268($1,647,759)Award Number: P268K243629 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs:$1,000 Condition Found: The amount of unsubsidized Federal Direct Loans awarded was incorrect for one of thir...

Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268($1,647,759)Award Number: P268K243629 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs:$1,000 Condition Found: The amount of unsubsidized Federal Direct Loans awarded was incorrect for one of thirty-two students in our sample that received Federal Direct Loans. Corrective Action Plan: Management agrees with the auditors’ finding. The Financial Aid Director returned $1,000 of unsubsidized Federal Direct Loan funds to the Department of Education on October 24, 2024. The financial aid office and registrar’s office will work together to ensure that both parties are aware of the student’s credit hours passed and their eligibility for federal aid. Anticipated Completion Date: The corrective action was completed on October 24, 2024 Contact Person Brian Rains, Director of Financial Aid 17-268-6045

View Audit 341250 Questioned Costs: $1

Finding 521531 (2024-002)

None 2024

Southern Wesleyan University

SC

Questioned Costs Student Financial Aid Eligibility

Need Analysis Planned Corrective Action: A process to periodically review over and under awarding of federal need-based aid will be implemented. This will require IT assistance to create and run lists of students in this situation on a weekly basis. Person Responsible for Corrective Action Plan: T...

Need Analysis Planned Corrective Action: A process to periodically review over and under awarding of federal need-based aid will be implemented. This will require IT assistance to create and run lists of students in this situation on a weekly basis. Person Responsible for Corrective Action Plan: Thomas Valles, Director of Financial Aid Anticipated Date of Completion: April 30, 2025

View Audit 341204 Questioned Costs: $1

Finding 521479 (2024-007)

Significant Deficiency 2024

Langston University

OK

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.344

Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: $125,03...

Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: $125,035.65 The costs in question were not billed to or collected from the awarding agency. Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2023 audit report in May 2024. The 2023 audit was completed after substantially all of Fiscal Year 2024 had elapsed, so there was not adequate time for the University to fully implement corrective action. The University is strengthening the close-out process of federal awards to halt expenditures thus reducing redistributions and cost-transfers. Name(s) of the contact person(s) responsible for the corrective action: Mr. Robert Dixon, Director, Grants and Contracts Fiscal Administration at Oklahoma State University and Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: March 2025

View Audit 341200 Questioned Costs: $1

Finding 521468 (2024-006)

Material Weakness 2024

Langston University

OK

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

Recommendation: We recommend the University review current processes for reporting to the National Student Loan Data System (NSLDS) and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the aud...

Recommendation: We recommend the University review current processes for reporting to the National Student Loan Data System (NSLDS) and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2022 audit report in November 2023. The University has updated its NSLDS reporting processes to ensure needed submissions are reported timely and accurately. Name(s) of the contact person(s) responsible for the corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services and Ms. Nacasaw Coppage, Interim Director, Office of Financial Aid. Planned completion date for corrective action plan: December 2024

View Audit 341200

Finding 521457 (2024-005)

Significant Deficiency 2024

Langston University

OK

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

Recommendation: We recommend that the University review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and timely. We also recommend the University implement formal review procedures to document the Return of Title IV calculations are being perfor...

Recommendation: We recommend that the University review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and timely. We also recommend the University implement formal review procedures to document the Return of Title IV calculations are being performed to minimize the likelihood that errors may go undetected and not be corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2022 audit report in November 2023. Procedures for review and return of Title IV funds have been updated to ensure refunds are returned in a timely manner. Return of Title IV calculations are being documented and reviewed by a party independent of the preparer to minimize the likelihood that errors go undetected and/or not be corrected in a timely manner. Name(s) of the contact person(s) responsible for the corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services and Ms. Nacasaw Coppage, Interim Director, Office of Financial Aid. Planned completion date for corrective action plan: December 2024

View Audit 341200

Finding 521446 (2024-004)

Significant Deficiency 2024

Langston University

OK

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

Recommendation: We recommend the University review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to...

Recommendation: We recommend the University review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2023 audit report in May 2024. The 2023 audit was completed after substantially all of Fiscal Year 2024 had elapsed, so there was not adequate time for the University to fully implement corrective action. The University has strengthened its processes to ensure that students needing exist counseling receive it in a timely manner. Name(s) of the contact person(s) responsible for the corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services and Ms. Nacasaw Coppage, Interim Director, Office of Financial Aid. Planned completion date for corrective action plan: December 2024

View Audit 341200

Finding 521435 (2024-003)

Significant Deficiency 2024

Langston University

OK

Matching / Level of Effort / Earmarking Eligibility Significant Deficiency § 200.303

Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the FSA handbook. Explanation of disagreement with audit finding: There is no disagreement with ...

Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the FSA handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2022 audit report in November 2023. Loan disbursement procedures and processes have been updated to ensure notifications are sent as outlined in the FSA Handbook. Name(s) of the contact person(s) responsible for the corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services and Ms. Nacasaw Coppage, Interim Director, Office of Financial Aid. Planned completion date for corrective action plan: December 2024

View Audit 341200

Finding 521249 (2024-001)

Significant Deficiency 2024

Langston University

OK

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.305

Recommendation: We recommend that the University review and update current procedures to ensure subrecipient payments are paid timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a...

Recommendation: We recommend that the University review and update current procedures to ensure subrecipient payments are paid timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2023 audit report in May 2024. The 2023 audit was completed after substantially all of Fiscal Year 2024 had elapsed, so there was not adequate time for the University to fully implement corrective action. The University is strengthening its accounts payable processes and sign-off approvals to help ensure reimbursements to subrecipients are paid timely. Principal investigators and designated administrative personnel within academic departments will be reminded of the need to initiate payments to subrecipients timely. Name(s) of the contact person(s) responsible for the corrective action: Mr. Robert Dixon, Director, Grants and Contracts Fiscal Administration at Oklahoma State University and Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: March 2025

View Audit 341200

Finding 521239 (2024-001)

Significant Deficiency 2024

School City of Whiting

IN

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

FINDING 2024-001 Child Nutrition Cluster - Eligibility School Breakfast program, National School Lunch Program, Eligibility, Significant Deficiency Contact Person Responsible for Corrective Action: Contact Phone Number: Kim Pusateri 219-659-0656 ext. 157 Views of Responsible Official: We concur with...

FINDING 2024-001 Child Nutrition Cluster - Eligibility School Breakfast program, National School Lunch Program, Eligibility, Significant Deficiency Contact Person Responsible for Corrective Action: Contact Phone Number: Kim Pusateri 219-659-0656 ext. 157 Views of Responsible Official: We concur with the finding. Internal Controls and procedures will be implemented to ensure accurate eligibility determinations for free and reduced-price meals by implementing internal controls, segregation of duties, and documented reviews. Description of Corrective Action Plan: Applications (eligibility): • Maintain records of all reviews for audit purposes. o Take a picture of the eligibility grid for review and date it. o Require two staff members (Director of Food Services and designee) to sign off on the review. Direct Certifications • The direct certification report will be run monthly and uploaded into the school point-of-sale system. A copy of the report will be saved, printed and checked that it was uploaded properly. A copy of the student's application and history will be printed and stapled to the direct cert report to verify that the change was made. It will be dated and initialed and saved in a folder. Anticipated Completion Date: Immediately

View Audit 341181

Finding 521238 (2024-001)

None 2024

Southeast Kansas Regional Planning Commission

KS

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

Southeast Kansas Regional Planning Commission Corrective Action Plan January 30, 2025 Cognizant or Oversight Agency for Audit Southeast Kansas Regional Planning Commission respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent publ...

Southeast Kansas Regional Planning Commission Corrective Action Plan January 30, 2025 Cognizant or Oversight Agency for Audit Southeast Kansas Regional Planning Commission respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2024 The findings from the January 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2024-001 –Reporting Condition: During our testing of reporting, we tested the annual report to ensure numbers were accurate and supported by amounts in the general ledger. During this testing, we noted a variance between what was reported and what the actual accurate amounts were. Recommendation: Procedures should be implemented to ensure that interest income is appropriately classified based on the funds that are earning those amounts and that late fees are accurately reflected as well. Action Taken: We are in agreement with the recommendation and the Commission has worked on ensuring that amounts are accurately reflected in the proper classes and accounts. Anticipated Complete Date: January 31, 2025 Should the Oversight Agency for Audit have questions regarding this plan, please contact Jonni Duncan, Finance Manager, at (620) 431-0080. Sincerely Southeast Kansas Regional Planning Commission Southeast Kansas Regional Planning Commission

View Audit 341180

Finding 521209 (2024-001)

Material Weakness 2024

New American Association of Massachusetts, Inc.

MA

Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.331 § 200.332

We acknowledge that the timing of these actions did not fully align with the requirements of Uniform Guidance, which specifies that subaward information must be communicated with the subrecipients in writing at the time the subaward is made. However, the Organization worked diligently to address the...

We acknowledge that the timing of these actions did not fully align with the requirements of Uniform Guidance, which specifies that subaward information must be communicated with the subrecipients in writing at the time the subaward is made. However, the Organization worked diligently to address the issue once identified. To prevent recurrence of this issue, the Organization has taken corrective actions. As soon as we were made aware of the status of the recipients of the awards as subrecipients, we informed them of their status orally and outlined the general terms and compliance requirements associated with their subaward. We formalized this notification process by providing written agreements detailing the subaward terms, as required, in June 2024. These agreements were subsequently signed and returned by the subrecipients in July 2024. To avoid similar compliance challenges, the Organization worked with the Commonwealth of Massachusetts to revise its agreement. Effective September 30, 2024, the Organization no longer serves as a pass-through entity and does not pass federal funds through to subrecipients. For the remaining period during which the Organization acted as a pass-through entity, we implemented procedures to ensure timely and accurate communication of subaward information in writing, aligning with Uniform Guidance requirements. Management believes these actions fully address the cause of the finding and ensure compliance with federal regulations in the future.

View Audit 341176

Finding 521164 (2024-001)

Material Weakness 2024

Southwestern Child Development Commission, Inc.

NC

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

Finding 2024-001 - Employee Record Retention and Health and Safety Training Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services MATERIAL WEAKNESS NONCO...

Finding 2024-001 - Employee Record Retention and Health and Safety Training Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services MATERIAL WEAKNESS NONCOMPLIANCE Special Tests and Provisions Name of Contact Person: Juanita Dillard Corrective Action: As of January 2024, all childcare centers operated by the Organization have been closed. Health and safety training courses will no longer be required. Completion Date: January 31, 2024

View Audit 341119

Finding 521162 (2024-003)

Significant Deficiency 2024

Eastern Wyoming College

WY

Student Financial Aid Allowable Costs / Cost Principles Reporting

Corrective actions: The Financial Aid Office has historically received a copy of the Fund 10 and Fund 13 ledgers from the Business Office and then calculated the tuition and fees, making sure to remove the concurrently enrolled students and inapplicable fees. This calculation was completed without k...

Corrective actions: The Financial Aid Office has historically received a copy of the Fund 10 and Fund 13 ledgers from the Business Office and then calculated the tuition and fees, making sure to remove the concurrently enrolled students and inapplicable fees. This calculation was completed without knowledge that some of the Fund 13 Fees pass through and are already included the Fund 10 details. This resulted in a number of Fund 13 Fees being counted twice. This process has been corrected starting with the 24-25 FISAP. The CFO and Financial Aid Director worked together and the CFO calculated the tuition and fees for Part II Section E of the FISAP. This ensured the correct calculation and eliminated the inclusion of fees that were flowing through the two different GL fund accounts. Anticipated completion date: September 30,2024 Contact person: Rebecca McAllister/Kwin Wilkes

View Audit 341116

Finding 521160 (2024-002)

Significant Deficiency 2024

Eastern Wyoming College

WY

Student Financial Aid Reporting Significant Deficiency

Corrective actions: Eastern Wyoming College currently has a service arrangement with National Student Clearinghouse (NSC) to provide enrollment reporting to the National Student Loan Data System (NSLDS) per the requirements outlined in CFR 690.83 (b)(2), 685.309(b), and per the NSLDS Enrollment Repo...

Corrective actions: Eastern Wyoming College currently has a service arrangement with National Student Clearinghouse (NSC) to provide enrollment reporting to the National Student Loan Data System (NSLDS) per the requirements outlined in CFR 690.83 (b)(2), 685.309(b), and per the NSLDS Enrollment Reporting Guide. These regulations require institutions to report changes in enrollment within a 60-day period. In fulfilling these requirements, EWC's Data Analyst utilizes reports in Colleague to complete the enrollment reporting requirements and submit these reports to NSC. This occurs every thirty days, which exceeding meets the 60-day requirement. EWC's Office of Institutional Research, through the Data Analyst, works with the Registrar and the Financial Aid Office to review and resolve any reporting errors with NSC. Historically, this process worked with minimal errors, but the HCM2 processes posed some unforeseen challenges in the reporting process. To meet these challenges, the Data Analyst sends the student rosters to the NSC. If the students on the SSCR roster are not part of the NSLDS database as a current borrower or recipient of federal student aid, then the Data Analyst must manually upload the information to the NSLDS instead of relying on NSC to initiate the reporting. The Student Financial Aid and Registrar Offices have implemented controls to ensure the proper and timely reporting of student status changes. Upon the implementation of an effective reporting control process, EWC will directly review the student status changes at the NSLDS rather than rely solely on its third-party service provider. For instances where students program length was not reporting correctly, this was resolved at the end of 2022-2023 award year, and the Financial Aid office updated all the Colleague screens used to pull the reports utilized by Institutional Research in submitting the report. EWC has developed and distributed Standard Operating Procedures to ensure the withdrawal dates reported in each office are using the same information. Anticipated completion date: October 2024 Contact person: Rebecca McAllister/Xi Feng

View Audit 341116

Finding 521130 (2024-005)

Material Weakness 2024

Sheridan Community Schools

IN

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

FINDING 2024-005 Finding Subject: Child Nutrition Cluster (School Lunch) – Eligibility Summary of Finding: Café Director uploaded the Direct Certification reports from the state into the software system without following a documented oversight or review process to ensure that direct certified studen...

FINDING 2024-005 Finding Subject: Child Nutrition Cluster (School Lunch) – Eligibility Summary of Finding: Café Director uploaded the Direct Certification reports from the state into the software system without following a documented oversight or review process to ensure that direct certified students were accurately processed. This highlights a lack of documented controls for directly certified students. Contact Person Responsible for Corrective Action: Robin Popejoy Contact Phone Number and Email Address: 317.758.4172 – rpopejoy@sheridan.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Data Department will collaborate with the Café Department to input and ensure the accuracy of the information. Anticipated Completion Date: Already started in August of 2024.

View Audit 341082

Finding 521110 (2024-001)

Material Weakness 2024

Deliverance Manor Housing Corporation

IL

Questioned Costs Student Financial Aid Cash Management

CORRECTIVE ACTION PLAN Finding No. 2024-001: Credit Card was not reconciled and receipts were not obtained. Expenses were not properly recorded in the general ledger. Recommendation: Management should reconcile credit card accounts monthly and secure receipts for purchases and expenses should be pos...

CORRECTIVE ACTION PLAN Finding No. 2024-001: Credit Card was not reconciled and receipts were not obtained. Expenses were not properly recorded in the general ledger. Recommendation: Management should reconcile credit card accounts monthly and secure receipts for purchases and expenses should be posted to the proper general ledger account. Action Taken or Planned: Credit card accounts will be reconciled and receipts will be requested for purchases. Accounting will review the nature of purchases and properly post to the general ledger. Responsible Person: Mary Amador, Property Manager Completion Date: October 31, 2024

View Audit 341047 Questioned Costs: $1

Finding 521105 (2024-004)

Material Weakness 2024

City of Auburn

CA

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

The City has documented in its reporting procedures to ensure supporting financial information is kept with the submitted report. The report that was compiled to procedure the report in FY 2023-24 was overwritten as ongoing expenses were being tracked in the report. Anticipated Completion Date: Dece...

The City has documented in its reporting procedures to ensure supporting financial information is kept with the submitted report. The report that was compiled to procedure the report in FY 2023-24 was overwritten as ongoing expenses were being tracked in the report. Anticipated Completion Date: December 30, 2024 Responsible Contact Person: Gretchen Johnson, Finance Director

View Audit 341029

Finding 521072 (2024-002)

Material Weakness 2024

Brown County Schools

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: 84.425U Federal Award Numbers and Years (or Ot...

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: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance, Qualified Opinion Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation’s roof. 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 clauses for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $467,094. Contact Person Responsible for Corrective Action: Dawn Ray Contact Phone Number: 812.988.6601 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Brown County Schools will require notification of certified payroll reviews be sent to us with the monthly work updates after the contractor has reviewed them for accuracy and compliance with prevailing wage requirements. Anticipated Completion Date: Immediately upon the completion of the audit.

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