Corrective Action Plans

Finding 399211 (2023-001)

Material Weakness 2023

MO

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.430

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Prior to the beginning of the next federal grant program Corrective Action Plan: Senior leadership will design a system to track the actual hours worked by staff that are specif...

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Prior to the beginning of the next federal grant program Corrective Action Plan: Senior leadership will design a system to track the actual hours worked by staff that are specific to each separate federal grant program. The time tracking data will be periodically reviewed and approved by the senior leader, who will ensure the data is maintained in organizational records to support the final report of the federal grant program expenditures.

View Audit 307778 Questioned Costs: $1

Finding 399209 (2023-001)

None 2023

MacHne Rav Tov

NY

Questioned Costs Cash Management Eligibility

Findings – Federal Award Programs Audit Department of Agriculture 2023-001 Child Nutrition Cluster Program Deficiencies: See Finding 2023-001 Recommendation: Machne Rav Tov will ensure that meal counters are present at the start of each meal service. All required records will be maintained a...

Findings – Federal Award Programs Audit Department of Agriculture 2023-001 Child Nutrition Cluster Program Deficiencies: See Finding 2023-001 Recommendation: Machne Rav Tov will ensure that meal counters are present at the start of each meal service. All required records will be maintained and posted as necessary. The Organization will have proper site supervision during meal services to ensure that meals are served at the approved time, consist of all required components, and are consumed on site. Action Taken: Since the date of the exit conference, we have implemented the above-mentioned comprehensive plan of corrective action. Mrs. Rotenberg, the site supervisor, is designated as being responsible to ensure timely and efficient meal service, and consumption of meals on site. Meal servers will receive relevant training for proper service of meals, including required meal components. An additional site supervisor, Mr. Isaac Ferentz, was hired and trained and will be present on site before the start of each meal time. The supervisors will ensure that meal pattern requirements are met and proper meal counts and food safety procedures are followed. Mrs. M. Stasel is designated as overseeing proper meal counting. Click counters will be used for accurate counting and documenting. Additional training was given to all SFSP staff. We have designated Mr. Hershey Rosenberg as being responsible to oversee the implementation of our plan of corrective action for these findings. Completion Date: May 21, 2024

View Audit 307773 Questioned Costs: $1

Finding 399207 (2023-001)

Significant Deficiency 2023

Hudson Headwaters Health Network, Inc.

NY

Questioned Costs Reporting

May 23, 2024 Year Ended December 31, 2023 To Health Resources and Services Administration GEORGE PURDUE ADMINISTRATIVE BUILDING 9 CAREY ROAD QUEENSBURY, NY 12804 518-761-0300 WWW.HHHN.ORG Hudson Headwaters Health Network and Affiliates (the Network) respectfully submits the following corrective act...

May 23, 2024 Year Ended December 31, 2023 To Health Resources and Services Administration GEORGE PURDUE ADMINISTRATIVE BUILDING 9 CAREY ROAD QUEENSBURY, NY 12804 518-761-0300 WWW.HHHN.ORG Hudson Headwaters Health Network and Affiliates (the Network) respectfully submits the following corrective action plan for the year ended December 31, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Federal Award Findings: Finding 2023.001 - Reporting Recommendation The Network should ensure that the reporting over the provider relief funds is accurate prior to submission. Action Taken The Network has all supporting documentation for provider relief reports previously submitted and any corrected adjustments that were required. No further action needed. If there are any question regarding this plan, please e-mail Laura Pasco at LPasco@hhhn.org, Chief Financial Officer

View Audit 307760

Finding 399183 (2023-001)

None 2023

Indianapolis Airport Authority

IN

Equipment & Real Property Management Questioned Costs

The Authority has developed a process whereby the calculation of the funds to be returned/reinvested in the Airport Improvement Program is verified by comparing the FAA participation rate to source documents.

View Audit 307753 Questioned Costs: $1

Finding 399182 (2023-001)

Material Weakness 2023

Auburn School District No. 408

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regul...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable ac.tivities and costs, and restricted purpose requirements. Troy Dammel 914 4th Street N.E. Auburn, WA 98002 253-931-4900 Corrective action the auditee plans to take in response to the finding: District shall continue training staff responsible for technology inventory, using Destiny Resource Manager, regarding the importance of accuracy during the check in and check out process. District shall continue the requirement to complete a building wide technology inventory using Destiny Resource Manager. District does not concur with SAO regarding appropriate usage of ECF funding. District does not concur with SAO regarding inventory control around multiple mobile devices provided to students. Anticipated date to complete the corrective action: 5/16/2024

View Audit 307752 Questioned Costs: $1

Finding 399174 (2023-001)

Significant Deficiency 2023

City of Pittsfield, Massachusetts

MA

Questioned Costs Procurement, Suspension & Debarment § 200.319

While the city follows state law regarding the procurement of engineering services, going forward the city follow Uniform Guidance 2CFR Section 200.319 for any new projects that require any engineering services, or any other services exempt from state procurement laws.

View Audit 307735 Questioned Costs: $1

Finding 399137 (2023-006)

None 2023

City of West Haven, Ct

CT

Questioned Costs Reporting Internal Control / Segregation of Duties

Management agrees with this finding. The City will implement procedures to ensure reports are based upon the City's general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.

View Audit 307732

Finding 399126 (2023-005)

None 2023

City of West Haven, Ct

CT

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326

Management agrees with this finding. The City will update the purchasing policy to include the CFR requirements. The City has initiated to hire an adequate amount of staffing which will allow the Purchasing Department to enforce the suspension and debarment process during the procurement process; wh...

Management agrees with this finding. The City will update the purchasing policy to include the CFR requirements. The City has initiated to hire an adequate amount of staffing which will allow the Purchasing Department to enforce the suspension and debarment process during the procurement process; which will include checking sam.gov and other appropriate federal resources to check for vendor suspension and debarment.

View Audit 307732

Finding 399065 (2023-002)

Material Weakness 2023

Local Area Workforce Development South Central

PR

Questioned Costs Subrecipient Monitoring Material Weakness

We gave instructions to the Finance Department Director to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports within the required timeframe. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director Implementation Date: May ...

We gave instructions to the Finance Department Director to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports within the required timeframe. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director Implementation Date: May 31, 2023

View Audit 307683

Finding 399064 (2023-002)

Material Weakness 2023

Sultan School District No. 311

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

As a result of this review the district now understands the extensive requirements of ECF funding. However, in that the district does not expect any future ECF funding a specific corrective action plan for such has not been developed. If such funding were to re-occur, the district will follow int...

As a result of this review the district now understands the extensive requirements of ECF funding. However, in that the district does not expect any future ECF funding a specific corrective action plan for such has not been developed. If such funding were to re-occur, the district will follow internal controls to ensure compliance with the awards – specifically ensuring updates to its inventory systems when state and federal requirements differ. Furthermore, the district would work in conjunction with knowledgeable consultant(s) and the Washington State Auditor’s office to ensure a full & complete understanding of program requirements before electing to participate.

View Audit 307680 Questioned Costs: $1

Finding 399046 (2023-009)

Significant Deficiency 2023

Anson County

NC

Questioned Costs Eligibility Reporting

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-...

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399045 (2023-008)

Significant Deficiency 2023

Anson County

NC

Reporting Questioned Costs Eligibility

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-...

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399044 (2023-007)

Significant Deficiency 2023

Anson County

NC

Questioned Costs Eligibility Reporting

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-...

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399043 (2023-006)

Significant Deficiency 2023

Anson County

NC

Questioned Costs Eligibility Significant Deficiency

Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Inadequate Request ...

Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Inadequate Request for Information The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for 12 and 30 day documentation (MA-2230), Financial Resources (MA- 3306). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Finding: 2023-005 Finding: 2023-006 IV-D Non-Cooperation Training completed 5/1/2024. County will continue Second Party Reviews. Finding: 2023-007 Finding: 2023-004 The County experienced a ransomware attack in May 2021 which significantly impacted all systems maintained and supported by the County. Electronic supporting documentation and work sheets were lost which impacted the ability to report information to ensure the audit was completed on time. In review of our current status, the administration estimates to complete the FY 24 audit on time by 10/31/24. October 31, 2024 Section III - Federal Award Findings and Questioned Costs The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Medicaid Unwinding Instructions on Case Handling. The County will continue Second Party Reviews and conduct trainings based on findings. Inaccurate Information EntryCorrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399042 (2023-005)

Significant Deficiency 2023

Anson County

NC

Questioned Costs Eligibility Reporting

Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Inadequate Request ...

Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Name of Contact Person: Nia Broadway, Medicaid Manager Inadequate Request for Information The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for 12 and 30 day documentation (MA-2230), Financial Resources (MA- 3306). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Finding: 2023-005 Finding: 2023-006 IV-D Non-Cooperation Training completed 5/1/2024. County will continue Second Party Reviews. Finding: 2023-007 Finding: 2023-004 The County experienced a ransomware attack in May 2021 which significantly impacted all systems maintained and supported by the County. Electronic supporting documentation and work sheets were lost which impacted the ability to report information to ensure the audit was completed on time. In review of our current status, the administration estimates to complete the FY 24 audit on time by 10/31/24. October 31, 2024 Section III - Federal Award Findings and Questioned Costs The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Medicaid Unwinding Instructions on Case Handling. The County will continue Second Party Reviews and conduct trainings based on findings. Inaccurate Information Entry

View Audit 307652

Finding 399038 (2023-012)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Questioned Costs

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the COVID-19, American Rescue Plan Act funds were not spent in the correct manner. There was a lack of administrative oversight relating to the receipt and expenditure of the ARP HEERF...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the COVID-19, American Rescue Plan Act funds were not spent in the correct manner. There was a lack of administrative oversight relating to the receipt and expenditure of the ARP HEERF III funds. All members of the business department have been made aware of the importance of tracking all funds especially those relating to government grants. The University has determined that any government grants over a certain threshold will be placed in a sperate bank account until it is time for them to be spent. This will eliminate the possible of the funds be misappropriated or comingled with general University funds. Any contracts related to government grants will be filed both electronically and via hard copy. The senior accountant will review any grant contracts to be aware of the purpose of the funds. Any expenditures from federal grants including HEERF will be documented and journaled on the general ledger in accordance with the department and object code expense deemed appropriate. Anticipated Completion Date: June 2024

View Audit 307647

Finding 399037 (2023-011)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Questioned Costs Reporting

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that special reporting required for COVID-19 related, HEERF funds was not completed during fiscal year 2023. Both during and since fiscal year 2023 the business department at the University...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that special reporting required for COVID-19 related, HEERF funds was not completed during fiscal year 2023. Both during and since fiscal year 2023 the business department at the University has experienced higher than usual staffing turnover. During the turnover there was a lack of train and transfer of responsibilities, which resulted in certain regulatory filings not being completed such as the HEERF reporting. Since then the business department has become fully staffed and trained. Processes and procedures relating to various government filings and reporting’s has been documented. The business department is aware of the importance of tracking any HEERF funds received or spent going forward. A schedule has been developed with any all periodic government reporting’s that must be filed. The schedule will be reviewed on an annual basis to determine if any changes are necessary. Anticipated Completion Date: June 2024

View Audit 307647

Finding 399030 (2023-007)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Student Financial Aid Internal Control / Segregation of Duties Questioned Costs

Name of Responsible Individual: Dylan Nowakowski Assistant Director of Financial Aid Corrective Action: For one of two reconciliations tested we were unable to provide documentation that the reconciliation was done. The reconciliation was done, however, there was a server error in the system that c...

Name of Responsible Individual: Dylan Nowakowski Assistant Director of Financial Aid Corrective Action: For one of two reconciliations tested we were unable to provide documentation that the reconciliation was done. The reconciliation was done, however, there was a server error in the system that caused Wheeling to lose some files. Two of the reconciliation files are missing due to this. We have a Financial Aid Office policy that has been established to ensure that reconciliations are made once a month. Since the loss of the backup system, the files are both saved and printed to avoid any more loss of files. During this period, we were using a now-defunct backup system. We have now moved to multiple backup systems and a new storage server. Our storage server is now a virtual machine with a high availability setup where we have 2 large drive systems continually being mirrored. The backup system has 2 servers with large drive systems. We continually alternate file backups each day as needed. As the backups finish, they are moved up to the cloud each time. Also, we have in place a 30-day non-overwrite policy on the files backed up to the cloud. Anticipated Completion Date: July 2022

View Audit 307647

Finding 399029 (2023-006)

Material Weakness 2023

Wheeling Jesuit University INC

WV

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

Name of Responsible Individual: Tracy Jenkins, Student Accounts Corrective Action: We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an important educational/fiscal decisi...

Name of Responsible Individual: Tracy Jenkins, Student Accounts Corrective Action: We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an important educational/fiscal decision. As of September 2023, on a monthly basis, notifications were sent to student University emails and parent’s personal email (Plus Loan recipients) informing them of their Right to Cancel. Anticipated Completion Date: September 2023

View Audit 307647

Finding 399021 (2023-008)

Material Weakness 2023

Wheeling Jesuit University INC

WV

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

Name of Responsible Individual: Tracy Jenkins, Student Accounts Corrective Action: Wheeling University worked with ECSI regarding Perkins information. With the Perkins program ending, we realized that we needed to move in the direction of closing out Perkins files/information. The University is ...

Name of Responsible Individual: Tracy Jenkins, Student Accounts Corrective Action: Wheeling University worked with ECSI regarding Perkins information. With the Perkins program ending, we realized that we needed to move in the direction of closing out Perkins files/information. The University is currently working with ECSI so that we are able to submit Perkins information/files to the Department of Education. We are gathering information (promissory notes, bankruptcy details, payment information, etc.) to assist ECSI with the process. Anticipated Completion Date: May 2024

View Audit 307647

Finding 399018 (2023-016)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

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

Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: In the past, Colleague was not used to calculate return to title IV. Once Colleague was properly set up for Financial Aid, the Associate Director discovered that the calendars did not match the ...

Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: In the past, Colleague was not used to calculate return to title IV. Once Colleague was properly set up for Financial Aid, the Associate Director discovered that the calendars did not match the actual publicized academic calendar. Had the calendar been accurate with the correct dates of breaks of 5 days or more, Colleague would not have accepted a withdrawal date during the break. This error within the system should not be counted as a finding. The calendar in Colleague is now correct. All breaks that are five days or more are accurate. At Wheeling, we have a comprehensive R2T4 policy. This policy outlines how to count calendar days in a semester and provides clear instructions on what to do when a student withdraws during a break. Anticipated Completion Date: July 2023

View Audit 307647 Questioned Costs: $1

Finding 399017 (2023-010)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges FISAP report was filed with incorrect data and not amended in a timely manner. The University has developed a series of internal controls and procedures to ensure that the data provide for ...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges FISAP report was filed with incorrect data and not amended in a timely manner. The University has developed a series of internal controls and procedures to ensure that the data provide for the FISAP will be accurate going forward. All balance sheet accounts will be reconciled on a monthly basis and all revenue will be recorded on the ledger in the time period that it is earned. A monthly income statement and balance sheet will be generated to determine how much federal aid revenue has been reported throughout the year. The accounting software has a built-in process that will be run on a regular basis to make sure all entries are properly posted. This will ensure accurate reporting in the future. Anticipated Completion Date: A new process will be implemented so this error does not happen again (June 2024).

View Audit 307647

Finding 399016 (2023-009)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Student Financial Aid Internal Control / Segregation of Duties Questioned Costs

Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: There is no documentation available to indicate that a professional judgement was completed at the time of the incident cited. Wheeling did not have access to any documentation such as log notes...

Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: There is no documentation available to indicate that a professional judgement was completed at the time of the incident cited. Wheeling did not have access to any documentation such as log notes, documents, or contact records of any kind. The DPT program budgets differ in amount for first- and second-year attendance. It is known that at this time, the first-year budget was not available, and some student budgets were not separated and entered correctly for first- and second-year cost of attendance. A Financial Aid Office policy has been established to ensure that proper documentation and records maintenance is achieved. Staff enter detailed log notes regarding student contact and results of those contacts. A Budget Adjustment form has been created for students to present to the office if they request a cost of attendance and budget increase. These forms are scanned into the individual student file and is easily obtained for future use when and if necessary. Each DPT budget year has been incorporated into a spread sheet format. Any change to a budget item is input into the sheet and the system will auto calculate a new or different budget amount. These new numbers and the updated COA (cost of attendance) are inserted into the colleague system and is a permanent, easily retrievable record. Anticipated Completion Date: July 2023.

View Audit 307647 Questioned Costs: $1

Finding 399015 (2023-015)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

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

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the allowable indirect costs reimbursed to the University from the NASA federal grant funds was not calculated correctly for fiscal year 2023. In recent years the University has applie...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the allowable indirect costs reimbursed to the University from the NASA federal grant funds was not calculated correctly for fiscal year 2023. In recent years the University has applied for a quarterly no cost extension of the previously used indirect cost rate for federal grant purposes. In March of 2024 the University actively pursued a contract with a firm known as Point Consulting to help reevaluate the currently used in direct cost rate for the University. Pont consulting has been contracted by the university in past years, but the percentage has been simply rolled forward and not adjusted. Going forward the University plans to reevaluate the indirect cost percentage in accordance with federal guidelines. The accounting department will work directly with the Challenger Learning center to make sure that indirect funds are calculated correctly and drawn down in timely and accurate manner. Anticipated Completion Date: July 2024

View Audit 307647 Questioned Costs: $1

Finding 399013 (2023-013)

Material Weakness 2023

Wheeling Jesuit University INC

WV

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

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the records to substantiate the payroll costs were insufficient and lacking internal controls. Going forward the University plans to implement a strategic process to document time and ...

Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the records to substantiate the payroll costs were insufficient and lacking internal controls. Going forward the University plans to implement a strategic process to document time and effort associated with research and development cluster and it’s federal grants. All employees that work with the Challenger Learning Center will continue to have their hours worked documented in the Paycom payroll software. Payroll is processed on a biweekly basis, and therefore on biweekly basis the payroll costs from the Challenger Learning Center will be reimbursed to the University from the various Challenger Learning Center bank accounts. This will be done as a percentage of time worked for the NIH Grant, the NASA Grant, and the general Challenger Learning Center functions. Anticipated Completion Date: June 2024

View Audit 307647 Questioned Costs: $1

Corrective Action Plans

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