Corrective Action Plans

Finding 537266 (2024-002)

Significant Deficiency 2024

AZ

Questioned Costs Reporting Significant Deficiency § 200.510

Corrective Action Plan: Several steps have been taken to address the need for timely and accurate reporting. The steps taken and listed below will allow management to properly administer grants and file audit and data collection timely in the future. Turnover of finance staff occurred. Management ac...

Corrective Action Plan: Several steps have been taken to address the need for timely and accurate reporting. The steps taken and listed below will allow management to properly administer grants and file audit and data collection timely in the future. Turnover of finance staff occurred. Management acquired the services of an outside firm to address the deficiencies in the records and to correct and establish a system in order to prevent further occurrences of late reconciliations and untimely reporting. Management has restructuring the finance department with two positions, hiring a Director of Finance and Grants & Contracts Analyst. Additional steps implemented and processes improved in order to establish a system of recording and reporting all financial events: • Payroll entry is streamlined including contemporaneous entry. • Credit cards – Reporting and recording is established in a file so that purchases are logged at the initialization of each purchase. • Reconciliation of all balance sheet accounts are maintained on a current month basis. • A checklist is established for monthly steps. This checklist is maintained by Finance and forwarded to the CEO along with the monthly financial reports. • A thorough review of separation of duties for internal controls was conducted. Implementation is an ongoing process as is analyzing improvements. Persons Responsible: Jolyana Begay-Kroupa, CEO Katherine Gray, Finance Director Estimated Completion Date: June 30, 2025

View Audit 348497

Finding 537263 (2024-003)

Significant Deficiency 2024

Project Quest

OR

Questioned Costs Reporting Significant Deficiency

Finding # 2024-003 Type: Significant deficiency over reporting A.L. Number: 21.027 Department of U.S. Treasury Significant Deficiency Reports submitted to funding agencies did not have documented review and approval. Corrective Action: The Organization agrees with the auditor’s recommendation. A...

Finding # 2024-003 Type: Significant deficiency over reporting A.L. Number: 21.027 Department of U.S. Treasury Significant Deficiency Reports submitted to funding agencies did not have documented review and approval. Corrective Action: The Organization agrees with the auditor’s recommendation. At the time of this audit’s publishing, the Organization has implemented additional procedures and controls to document review and approval of reports. Anticipated Completion Date March 2025

View Audit 348495

Finding 537262 (2024-002)

Material Weakness 2024

Project Quest

OR

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding # 2024-002 Type: Material weakness Type: Material noncompliance over allowable costs A.L. Number: 21.027 Department of U.S. Treasury Material Weakness/Material Noncompliance Personnel expenses charged to federal awards must be supported records that reflect the time worked charged to the a...

Finding # 2024-002 Type: Material weakness Type: Material noncompliance over allowable costs A.L. Number: 21.027 Department of U.S. Treasury Material Weakness/Material Noncompliance Personnel expenses charged to federal awards must be supported records that reflect the time worked charged to the award. The Organization charged personnel expenses based on approved budgeted amounts in the award agreement. Corrective Action: We recommend the Organization implement a time and effort system to track employee time. This is typically done in a timesheet format that tracks all time worked by an employee, including programmatic and administrative time. Management agrees with the finding. Management will work with the human resources function and payroll department to implement a system of time and effort tracking. Anticipated Completion Date March 2025

View Audit 348495

Finding 537251 (2024-001)

Significant Deficiency 2024

Huntsville School District

AR

School Nutrition Programs Questioned Costs Eligibility

The Huntsville School District has developed guidelines that have been approved by our School Board for reconsidering or approving meal applications based on extenuating circumstances. The administrators have been trained and the guidelines are readily available. The district has also reimbursed D...

The Huntsville School District has developed guidelines that have been approved by our School Board for reconsidering or approving meal applications based on extenuating circumstances. The administrators have been trained and the guidelines are readily available. The district has also reimbursed DESE, CNU in the amount of $13,694 with check number 136793 dated 3/5/2024.

View Audit 348468 Questioned Costs: $1

Finding 537245 (2024-002)

Significant Deficiency 2024

City of Fairfield

CA

Questioned Costs Matching / Level of Effort / Earmarking § 200.303 § 200.306 § 200.430

Matching, Level of Effort and Earmark Significant Deficiency in Internal Control over Compliance, Instance of Noncompliance We concur. Corrective Action Plan: The City was not provided with payroll registers or pay stub copies for the in‐kind local match contribution from Solano County and the Travi...

Matching, Level of Effort and Earmark Significant Deficiency in Internal Control over Compliance, Instance of Noncompliance We concur. Corrective Action Plan: The City was not provided with payroll registers or pay stub copies for the in‐kind local match contribution from Solano County and the Travis Community Consortium. However, the City did maintain hourly tracking for the two agencies when they attended meetings and used a lower pay rate, as outlined in the approved grant budget, when reporting back to the agencies. The required 10% in‐kind match was exceeded by $9,224.28, with a portion of the $30,000 mentioned above included in the excess match. Additionally, the grant had a pay rate cap of $87 for one of the County employees, so using the actual pay rate to calculate the in‐kind match was not permitted. The City will collaborate with the other agencies to obtain better documentation for the shared local match. Responsible Individual(s): Liz Aptekar, Assistant to the City Manager Anticipated Completion Date: To be completed by 6/30/2025

View Audit 348452 Questioned Costs: $1

Finding 537244 (2024-003)

Significant Deficiency 2024

Rider University

NJ

Questioned Costs Student Financial Aid Eligibility

Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its procedures around packaging and awarding students to ensure loan eligibility is reassessed prior to disbursement. Explanation of disagreement with audit finding: There is no disagr...

Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its procedures around packaging and awarding students to ensure loan eligibility is reassessed prior to disbursement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has strengthened its procedures to ensure student loan eligibility is reconciled after awarding. The Direct Loan project manager will conduct additional reviews to verify continued eligibility. Name(s) of the contact person(s) responsible for corrective action: Fatima Sulaman Planned completion date for corrective action plan: 3/17/25

View Audit 348448 Questioned Costs: $1

Finding 537243 (2024-002)

Significant Deficiency 2024

Rider University

NJ

Questioned Costs Student Financial Aid Significant Deficiency

Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend that a review is implemented to ensure calculations of Pell awards are using the correct EFC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...

Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend that a review is implemented to ensure calculations of Pell awards are using the correct EFC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented a review process to ensure Pell Grant awards are calculated using the correct EFC/SAI. Financial Aid staff will conduct periodic quality control checks to verify that EFC/SAI values are accurately applied in award determinations. Name(s) of the contact person(s) responsible for corrective action: Fatima Sulaman Planned completion date for corrective action plan: 3/17/25

View Audit 348448 Questioned Costs: $1

Finding 537241 (2024-001)

Significant Deficiency 2024

Rider University

NJ

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

Federal Pell Grant Program & Federal Supplemental Education Opportunity Grants – Assistance Listing No. 84.063 & 84.007 Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over awards exist. In addition, ...

Federal Pell Grant Program & Federal Supplemental Education Opportunity Grants – Assistance Listing No. 84.063 & 84.007 Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over awards exist. In addition, we recommend the University implement procedures for adjusting aid when an outside scholarship is received by the student. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented enhanced procedures to review all student award packages at the start of the academic year to ensure compliacne with federal overaward regulations. Additionally, the new staff member that is responsible for adding outside scholarships to student accounts has received training to ensure they review for potential over awards. Name(s) of the contact person(s) responsible for correcitve action: Marivic Delacruz and Renato Aguilar Planned completion date for corrective action plan: 3/17/25

View Audit 348448 Questioned Costs: $1

Finding 537232 (2024-001)

Significant Deficiency 2024

New Jersey City University Foundation, Inc, and Affiliate

NJ

Questioned Costs Subrecipient Monitoring

Appendix B – Corrective Action Plan To: PKF O’Connor Davies, LLP, U.S. Department of Education From: Brian Kirkpatrick, Vice President of Administration and Finance Date: March XX, 2025 RE: New Jersey City University Foundation, Inc. and Affiliate Corrective Action Plan 2024-001 – Grant Agreem...

Appendix B – Corrective Action Plan To: PKF O’Connor Davies, LLP, U.S. Department of Education From: Brian Kirkpatrick, Vice President of Administration and Finance Date: March XX, 2025 RE: New Jersey City University Foundation, Inc. and Affiliate Corrective Action Plan 2024-001 – Grant Agreements Federal Assistance Listing Number: 84.031 Name of Program or Cluster: 84.031 Higher Education Institutional Aid: Opening the Gate: Improving Math Success for STEM Careers (Endowment Corpus)--84.031C, Closing the Completion Gap for HIS Community-College Graduate (Endowment Corpus)--84.031C, Picking Up the Pace: Ensuring Hispanic Degree Completion (Endowment Corpus)--84.031S, Proyecto Stem: Evidence-Based Approaches to STEM Enrollment (Endowment Corpus)--84.031C Agency: U.S. Department of Education Name of Passed-Through Entity: New Jersey City University (the “University”) Criteria: Per federal regulation CFR 624.41 paragraph (a) (1), an institution that the Secretary selects to receive an endowment challenge grant shall enter into an agreement with the Secretary to administer the endowment challenge grant. Condition: New Jersey City University Foundation, Inc. and Affiliate, (the “Organization”), was unable to present a formalized subrecipient agreement entered into at the inception of the endowment between the University and the Organization. Cause: Programs were initiated between the years 2013 through 2018 and were audited as part of the University’s audits in accordance with Uniform Guidance. The Organization’s staff have been unable to locate the subrecipient agreement which were entered into several years ago. Effect: Noncompliance with federal regulation over grant compliance requirements. Questioned Costs: None. Repeat Finding: Yes, see finding 2023-001. Recommendation: The Organization should maintain all records for Endowment Challenge Grants in accordance with federal regulation over grant compliance requirements. Views of Responsible Official: Although the Organization had provided a memorandum of understanding to the auditors which provided details of the endowment challenge grants, the Organization will coordinate with the University to establish a formal subrecipient agreement that is approved by each of their respective boards.

View Audit 348416

Finding 530395 (2024-022)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

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

Corrective action plan: TVC’s Finance Department hired a dedicated Budget Analyst to the VES program in October 2024. Both the Chief Financial Officer and the Deputy Chief Financial Officer will review and approve all Forecast and Payroll reports related to the VES grant program to ensure there is...

Corrective action plan: TVC’s Finance Department hired a dedicated Budget Analyst to the VES program in October 2024. Both the Chief Financial Officer and the Deputy Chief Financial Officer will review and approve all Forecast and Payroll reports related to the VES grant program to ensure there is proper documentation and approvals as well as to be familiar with procedures in the event of employee and/or management turnover. During the review process, the Chief Financial Officer or the Deputy Financial Officer will also validate that VES’s indirect revenues are being accurately calculated against VES’s payroll costs (salaries and benefits only) and well documented each month. There will also be an annual review conducted for additional verification. Implementation dates: November 2024 Responsible persons: Michelle Nall, Chief Financial Officer, Lawrence Cruz, Deputy Financial Officer, and Julie Pusan ,VES Budget Analyst

View Audit 348386 Questioned Costs: $1

Finding 530389 (2024-020)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment § 200.303

Corrective action plan: TxDOT AVN will implement procedures to ensure FFATA reports are reviewed and approved by a separate individual and submitted in a timely manner. Implementation dates: The procedure has been partially implemented, including the addition of the screen shots. A full implementa...

Corrective action plan: TxDOT AVN will implement procedures to ensure FFATA reports are reviewed and approved by a separate individual and submitted in a timely manner. Implementation dates: The procedure has been partially implemented, including the addition of the screen shots. A full implementation will be completed by March 1, 2025. Responsible persons: Michelle Burcham, AVN Grant & Admin Section Director, Allison Martin, Grant Manager Lead, Cassandra Moore, Grant Manager

View Audit 348386

Finding 530379 (2024-017)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs § 200.303

Corrective action plan: CMS is in the process of training the Manager of Physical Inspection to review and assign properties for timely inspections to ensure multiple staff members have oversight of the process. In addition, CMS is utilizing a new process using Excel to ensure all HOME-rental prop...

Corrective action plan: CMS is in the process of training the Manager of Physical Inspection to review and assign properties for timely inspections to ensure multiple staff members have oversight of the process. In addition, CMS is utilizing a new process using Excel to ensure all HOME-rental properties are inspected within required federal timeframes and this process is completed by two staff members independently. Implementation dates: On February 6, 2025, the new process of reconciling travel using Excel tools by independent staff was implemented to ensure no HOME-rental properties are inspected late. Responsible persons: Wendy Quackenbush, Director of Multifamily Compliance, Manual Pena, Manager of Physical Inspections and Carolyn Metzger, Team Leader.

View Audit 348386

Finding 530372 (2024-015)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Special Tests & Provisions Questioned Costs Allowable Costs / Cost Principles § 200.303

Corrective action plan: Based on the recommendation above, HHSC Medicaid & CHIP Services (MCS) Financial Reporting and Audit Coordination (FRAC) has incorporated the suggested enhanced controls around the review of MLR report submissions to ensure they are complete and accurate. In order to enhan...

Corrective action plan: Based on the recommendation above, HHSC Medicaid & CHIP Services (MCS) Financial Reporting and Audit Coordination (FRAC) has incorporated the suggested enhanced controls around the review of MLR report submissions to ensure they are complete and accurate. In order to enhance existing controls, MCS FRAC has included a section for MLR reviewers to ensure Methodology(ies) for allocation of expenditures tab questions are complete. Likewise, specific instructions have been added to the review document to ensure the recommendations are met. These enhanced controls will be included in Fiscal Year (FY) 2025 and ongoing review of MLR report submissions. Implementation dates: November 2025 Responsible persons: Jason Mendl, Deputy Associate Commissioner, FRAC

View Audit 348386

Finding 530367 (2024-014)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303

Corrective action plan: HHSC's OIG has taken action to ensure timely reviews of the Centers for Medicare/Medicaid Services (CMS) Data Exchange Portal (DEX) reports. HHSC's OIG has multiple employees that have access to the systems necessary to retrieve the reports and has trained those employees o...

Corrective action plan: HHSC's OIG has taken action to ensure timely reviews of the Centers for Medicare/Medicaid Services (CMS) Data Exchange Portal (DEX) reports. HHSC's OIG has multiple employees that have access to the systems necessary to retrieve the reports and has trained those employees on the review process. Implementation dates: July 10, 2024 (Implemented) Responsible persons: Robin Bernard, Director, Financial Analysis and Case Management

View Audit 348386

Finding 530357 (2024-012)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs § 200.303

Corrective action plan: For awareness, effective February 1, 2025, Anil Koindala was hired as the Health and Human Services (HHS) Chief Information Security Officer (CISO). At HHSC, the Deputy Executive Commissioner for each HHS organizational area is responsible for assigning an information owne...

Corrective action plan: For awareness, effective February 1, 2025, Anil Koindala was hired as the Health and Human Services (HHS) Chief Information Security Officer (CISO). At HHSC, the Deputy Executive Commissioner for each HHS organizational area is responsible for assigning an information owner (IO) for each of their area’s HHS information systems which also includes performing Risk Assessments for the systems they are responsible for. To ensure Risk Assessment compliance is met, the CISO will send out quarterly reminders to the IO for the completion of risk assessments. The reminders have started to be sent on July 31, 2024. While the risk assessment will be completed by the IO, the CISO will assist any non-compliant area with training that will be provided by their Information Security Portfolio Manager (ISPM). Additionally, the CISO office ensures that a risk assessment and System Security Plan (SSP) are in place before granting an Authority to Operate (ATO). The CISO is currently developing policies and procedures to establish and publish a process for the successful completion of Risk Assessments, including roles and responsibilities, processes, and procedures to ensure timely completion and ongoing compliance. Implementation date: August 31, 2025 Responsible persons: Anil Koindala, Chief Information Security Officer, Information Technology Jeremy Sadler, Director, Information Security Risk Cristina Denz, Manager, Policy and Compliance

View Audit 348386

Finding 530352 (2024-011)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Eligibility Significant Deficiency § 200.303

Corrective action plan: Since fiscal year 2022, Access and Eligibility Services (AES) has focused on hiring initiatives, strategic workload strategies, system improvements, and training to improve workload capacity to enable AES to reallocate workforce resources to applications waiting the longest...

Corrective action plan: Since fiscal year 2022, Access and Eligibility Services (AES) has focused on hiring initiatives, strategic workload strategies, system improvements, and training to improve workload capacity to enable AES to reallocate workforce resources to applications waiting the longest to be processed. In addition, AES has reviewed regular monitoring and reporting mechanisms to track application processing times and identify any delays. HHSC conducted a comprehensive review of application processing workflows to identify strategies to increase capacity and/or reduce workload. The review identified more than 40 strategies to improve end-user function, eliminating unnecessary actions and interactions, improving client experience, and promoting timely workflow. As of January 31, 2025, procedural improvements implemented have resulted in most Medicaid applications being processed within three days of receipt, allowing for a greater amount of the full processing timeframe (45 days) being available to establish proper eligibility. AES began implementing identified strategies in September 2024 and ongoing efforts will continue to focus on workforce and workload balance to meet the needs of timeliness of applicable programs. AES will continue to evaluate effectiveness of procedures through feedback loops, ensuring changes made result in sustained improvements and compliance with all relevant regulations. Implementation dates: December 31, 2028 Responsible persons: Molly Regan, Deputy Executive Commissioner, AES Rachel Patton, Associate Commissioner, AES Operations

View Audit 348386

Finding 530339 (2024-007)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Allowable Costs / Cost Principles Period of Performance Questioned Costs § 200.303 § 200.308 § 200.403

Corrective action plan: Social Services Block Grant (SSBG) Actions Taken: HHSC Fund Management worked with Chief Financial Officer (CFO) Operations Support to develop a query to identify journal transactions that post in the CAPPS Financials General Ledger module prior to the start date of the p...

Corrective action plan: Social Services Block Grant (SSBG) Actions Taken: HHSC Fund Management worked with Chief Financial Officer (CFO) Operations Support to develop a query to identify journal transactions that post in the CAPPS Financials General Ledger module prior to the start date of the project. This query has been run monthly since May 2024, and it was fully implemented as of August 31, 2024. Planned: Additional training on the review process for Accounting and Budget staff, and revisions to the process to emphasize meeting deadlines while new federal grants and old federal grant close out transactions occur. An expenditure transfer voucher (ETV) to correct reconciliation issue will be completed by CFO Budget staff. Block Grants for Community Mental Health Services (MHBG) Actions Taken: HHSC Fund Management will run the monthly query and take corrective action on any resulting journals prior to the close of the fiscal year. In addition, HHSC Fund Management/Cash Management does not draw federal funds past the liquidation date. These dates are denoted in their draw ledgers. Cash Management also sends a semi_x0002_monthly email during the fiscal year and a weekly email from mid-June through the end of July to HHSC Budget identifying transactions by fund source that should be cleared from the draw down report prior to the close of the fiscal year. HHSC Cash Management will continue to send the draw down clean up report and start the weekly emails the first week of June. HHSC Budget will complete any ETVs resulting from the draw down clean up report to HHSC Fund Management General Ledger for processing by July 15 to ensure the draw down accurately reflects federal expenditures for the SEFA population. Planned: Budget Management will revise the coordination process with Behavioral Health Services program financial staff administering MHBG to prioritize addressing encumbered balances on expiring block grant years at the beginning of the liquidation period and set deadlines for Program input on required financial adjustments to ensure sufficient time for processing. ETV to correct reconciliation issue will be completed. Implementation dates: February 28, 2025 Responsible persons: SSBG: Heather Nevill, Fund Management Director, Fund Accounting Raymond Jasik, Budget Director, CFO Budget Heather Anderson, Budget Manager, CFO Budget MHBG: Marcie Ochoa-Gamez, Budget Manager, Budget Management

View Audit 348386 Questioned Costs: $1

Finding 530320 (2024-005)

Material Weakness 2024

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Corrective action plan: HHSC cannot commit to the specific designation of CAPPS-Financials as the improvement solution for FFATA reporting. However, HHSC is currently engaged in long-term planning related to improving FFATA reporting. HHSC continues to implement a quality review of selected progr...

Corrective action plan: HHSC cannot commit to the specific designation of CAPPS-Financials as the improvement solution for FFATA reporting. However, HHSC is currently engaged in long-term planning related to improving FFATA reporting. HHSC continues to implement a quality review of selected programs to assess FFATA compliance on an annual basis. Implementation dates: September 1, 2025 Responsible persons: Racheal Kane, Director, Federal Funds

View Audit 348386

Finding 530307 (2024-003)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Reporting Questioned Costs § 200.303

Corrective action plan: To ensure correct reporting of Area Agencies on Aging (AAAs) expenditures on the SF425 report, going forward, the Office of Area Aging Agencies (OAAA) will provide updated expenditure data to HHSC Accounting after closeout for reconciliation of the final expenditures. For r...

Corrective action plan: To ensure correct reporting of Area Agencies on Aging (AAAs) expenditures on the SF425 report, going forward, the Office of Area Aging Agencies (OAAA) will provide updated expenditure data to HHSC Accounting after closeout for reconciliation of the final expenditures. For record keeping, OAAA will also take a snapshot of the supporting data to document the expenditures at the point in time when the data was generated for the SF425. OAAA will provide in-service training for OAAA Budget Analyst and Financial Analysts on the updated process for generating, reviewing, and reconciliation of expenditure data for SF425 reporting. Federal Reporting has updated the reporting procedures for this award to state that no expenditures with CAPPS Short ID 4000 (sub-recipient) should be included for HHSC’s administration state match requirement. Federal Reporting will revise final SF425 reports as necessary if we receive updated information from OAAA after a final report has been submitted. Implementation dates: September 2025 Responsible persons: Lori Conner, Manager, OAAA Fiscal and Contract Oversight Alan Flynn, Manager, Federal Reporting

View Audit 348386 Questioned Costs: $1

Finding 530280 (2024-001)

Significant Deficiency 2024

City of Valdosta Board of Education

GA

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

FA 2024-001 Improve Controls over Procurement and Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Throug...

FA 2024-001 Improve Controls over Procurement and Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.027 - Special Education Grants to States 84.173 - Special Education Preschool Grants Federal Award Number: H027A220073 (Year: 2022), H027A230073 (Year: 2023), H173A230081 (Year: 2023) Questioned Costs: $44,955 Description: A review of expenditures charged to the Special Education Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that the School District's procurement and suspension and debarment procedures were followed. Corrective Action Plans: We are implementing a more structured approach to larger purchases, which should help improve oversight and accountability. A new purchasing policy was implemented to ensure that significant expenditures are carefully reviewed and align with the district's financial strategy. Having the new CFO involved in reviewing and overseeing large purchases, as they'll be able to bring financial oversight to the process. Offering training to staff members who need help understanding the new policy will also ensure smooth adoption and compliance across the board. Estimated Completion Date: June 30, 2025 Contact Person: Shannon White, Business Services Director Telephone: 229-671-6045 Email: swhite@goats.org

View Audit 348377 Questioned Costs: $1

Finding 530266 (2024-006)

Significant Deficiency 2024

Salem Community College

NJ

Special Tests & Provisions Questioned Costs Student Financial Aid

Views of Responsible Officials: SCC has taken measures to strengthen internal controls. We have begun running a withdrawn/change report weekly. SCC has improved communication by implementing an email between Registrar and Financial Aid as well as Student Accounts. We have enhanced the process of mon...

Views of Responsible Officials: SCC has taken measures to strengthen internal controls. We have begun running a withdrawn/change report weekly. SCC has improved communication by implementing an email between Registrar and Financial Aid as well as Student Accounts. We have enhanced the process of monitoring the withdrawn students and ensuring the R2T4 calculations and the notification process have all been completed and compliant.

View Audit 348343

Finding 530262 (2024-005)

Significant Deficiency 2024

Salem Community College

NJ

Special Tests & Provisions Questioned Costs Student Financial Aid

Views of Responsible Officials: The College will conduct an audit of status change protocols; reporting procedures to the National Clearinghouse; and pursue National Clearinghouse procedures for uploading to National Student Loans Data System (NSLDS).

View Audit 348343

Finding 530255 (2024-005)

Significant Deficiency 2024

Wyandanch Union Free School District

NY

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

U.S. Department of Education - Passed-through the NYS Education Department - Education Stabilization Fund COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period -Fiscal Year Ended June 30, 2024 COVID-19 - American Rescue Plan - Ele...

U.S. Department of Education - Passed-through the NYS Education Department - Education Stabilization Fund COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period -Fiscal Year Ended June 30, 2024 COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-21- 2955; Grant Period -Fiscal Year Ended June 30, 2024 COVID-19 -American Rescue Plan -Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period - Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Special Tests -Wage Rate Requirements Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements. Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts. Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements. Effect: Failure to maintain documentation of Wage rate compliance results in noncompliance with federal grant requirements. Questioned Costs: None. Recommendation: We recommend that the District implement procedures to ensure that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures. Districts Response: The District agrees with this finding. The District will ensure that all current and future projects completed have full documentation including prevailing wage rate requirements.

View Audit 348332

Finding 530244 (2024-004)

Significant Deficiency 2024

Wyandanch Union Free School District

NY

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.430

U.S. Department of Education -Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project # 's 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955, Grant Period Fiscal Year Ended June 30, 2024 U....

U.S. Department of Education -Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project # 's 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955, Grant Period Fiscal Year Ended June 30, 2024 U.S. Department of Education -Passed-through the NYS Education Department - Education Stabilization Fund COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period - Fiscal Year Ended June 30, 2024 COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-21- 2955; Grant Period -Fiscal Year Ended June 30, 2024 COVID-19 -American Rescue Plan -Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period - Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Req uirement: Allowable Activities and Cost Principles Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor. Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund the District was unable to provide support for time and effort worked on the grant for eleven (11) employees. Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function. Effect: The District is not in compliance with federal grant requirements and District policy. Questioned Costs: None Recommendation: We recommend the District enhance internal control measures to verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended. District's Response: The District agrees with this finding. The procedures that are typically followed were not in place during the 2024 school year due to staff changes but the District is back on track and following the correct protocol for the current year and going forward

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Finding 530239 (2024-003)

Significant Deficiency 2024

Wyandanch Union Free School District

NY

Special Tests & Provisions Questioned Costs Reporting

FINDING # 2024-003 (REPEAT FINDING OF #2023-004, 2022-001, #2021-002, #2020-003, and #2019-004) U.S. Department of Education -Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project # 's 0021-23-2955, 0011-23-6...

FINDING # 2024-003 (REPEAT FINDING OF #2023-004, 2022-001, #2021-002, #2020-003, and #2019-004) U.S. Department of Education -Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project # 's 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955, Grant Period Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Special Tests and Provisions - High School Graduation Rate Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing. Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement. Questioned Costs: None. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District's Response: The District agrees with the finding. The District's Registration and Attendance department is working under the guidance of the Superintendent of Schools to correct this issue and ensure complete and accurate records moving forward.

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