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Finding 403627 (2022-002)
Significant Deficiency 2022
Birmingham Jefferson County Transit Authority
AL
Questioned Costs Reporting Significant Deficiency § 200.512
Views of Responsible Officials and Planned Corrective Actions: The Authority encountered several challenges closing its books for 2022. These challenges included (1) the adoption and implementation of a new accounting pronouncement, which required the restatement of the prior year’s financial stat...
Views of Responsible Officials and Planned Corrective Actions: The Authority encountered several challenges closing its books for 2022. These challenges included (1) the adoption and implementation of a new accounting pronouncement, which required the restatement of the prior year’s financial statements, (2) the need to obtain appropriate property values for a significant donation and (3) staff turnover in key financial positions. These challenges which occurred within a short time frame prolonged the time needed to close the books and start the 2022 yearend audit. Although the adoption of a new accounting pronouncement and valuation of property from donors are infrequent events and not likely to recur soon, the Authority continues to experience higher than desired staff turnover. We believe our current staff is adequate to perform routine accounting and financial processes timely and accurately, and we remain committed to attracting and retaining experienced staff to further the goals and ideals of the Authority and to ensure that we can submit the reporting package to the Federal Audit Clearinghouse by the prescribed due date. Contact Person Responsible for Corrective Action: Glenn Dickerson, CPA — Chief Financial Officer Anticipated Completion Date: August 2024
View Audit 310676
Foundation for Puerto Rico, Inc.
PR
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512
The Organization has established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date. Although the organization provided documentation in a complete and timely manner, unforeseen timing and resources issues, within the auditor fir...
The Organization has established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date. Although the organization provided documentation in a complete and timely manner, unforeseen timing and resources issues, within the auditor firm, did not allow us to perform and complete pending audit procedures and issue the report during the required period, in spite of exhausting all effort.
View Audit 310659
Finding 403126 (2022-002)
Material Weakness 2022
Town of Middleborough
MA
Equipment & Real Property Management Questioned Costs § 200.313
Name of Contact Person: Sue Nickerson, Town Accountant
Name of Contact Person: Sue Nickerson, Town Accountant
View Audit 310251 Questioned Costs: $1
Finding 403126 (2022-002)
Material Weakness 2022
Town of Middleborough
MA
Equipment & Real Property Management Questioned Costs § 200.313
Corrective Action Plan: The District will review current policies and procedures relating to the purchasing and maintaining of equipment and real property, in particular, when purchasing with Federal funds. Currently, the District does maintain a record of all purchases, including Federally funded e...
Corrective Action Plan: The District will review current policies and procedures relating to the purchasing and maintaining of equipment and real property, in particular, when purchasing with Federal funds. Currently, the District does maintain a record of all purchases, including Federally funded equipment. Moving forward, the records will be maintained in accordance with the Requirements for Equipment and Real Property Management from the 2023 Compliance Supplement. It should be noted that the Town/School financial system will be converting/upgrading to MUNIS ERP Solution for the Public Sector. MUNIS has a much more robust and sophisticated Fixed Asset module and will be invaluable for the District to meet this requirement.
View Audit 310251 Questioned Costs: $1
Finding 403126 (2022-002)
Material Weakness 2022
Town of Middleborough
MA
Equipment & Real Property Management Questioned Costs § 200.313
Proposed Completion Date: Immediately
Proposed Completion Date: Immediately
View Audit 310251 Questioned Costs: $1
Finding 403123 (2022-001)
Material Weakness 2022
Town of Middleborough
MA
Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.334
Name of Contact Person: Sue Nickerson, Town Accountant
Name of Contact Person: Sue Nickerson, Town Accountant
View Audit 310251 Questioned Costs: $1
Finding 403123 (2022-001)
Material Weakness 2022
Town of Middleborough
MA
Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.334
Corrective Action Plan: The District has had turnover of personnel in the Business Office this past fiscal year. As the new Director of Business and Finance there will be procedures implemented to ensure that sufficient documentation for transactions for costs charged to federal programs is supporte...
Corrective Action Plan: The District has had turnover of personnel in the Business Office this past fiscal year. As the new Director of Business and Finance there will be procedures implemented to ensure that sufficient documentation for transactions for costs charged to federal programs is supported by documentation as required by the Uniform Guidance regulations. Additionally, there will be a review of current purchasing policies, to add or amend, which will further help support meeting the federal guidelines. Lastly, it should be noted that the Town/School financial system will be converting/upgrading to MUNIS ERP Solution for the Public Sector. This upgrade will be very instrumental in maintaining the necessary information to meet audit requirements.
View Audit 310251 Questioned Costs: $1
Finding 403123 (2022-001)
Material Weakness 2022
Town of Middleborough
MA
Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.334
Proposed Completion Date: Immediately
Proposed Completion Date: Immediately
View Audit 310251 Questioned Costs: $1
Finding 403119 (2022-010)
Material Weakness 2022
State of California
CA
Eligibility Internal Control / Segregation of Duties Questioned Costs § 200.303
Public Health’s Office of Aids (OA) agrees with the finding and recommendation. OA developed and implemented additional internal quality assurance (QA) processes in April of 2022 to ensure that secondary reviews of AIDS Drug Assistance Program (ADAP) applications are consistently enforcing the exist...
Public Health’s Office of Aids (OA) agrees with the finding and recommendation. OA developed and implemented additional internal quality assurance (QA) processes in April of 2022 to ensure that secondary reviews of AIDS Drug Assistance Program (ADAP) applications are consistently enforcing the existing guidelines, including acceptable supporting documentation and accurate eligibility requirements. Prior to this audit period, and through December 2021, ADAP had issued multiple policy memos to respond to the COVID-19 pandemic, which enabled staff and enrollment workers to defer documentation collection, when necessary, to remain flexible and ensure clients impacted by the pandemic, and associated site closures, did not lose eligibility and access to life-saving medications and comprehensive healthcare. These flexibilities in our guidelines were implemented based on guidance received from our federal funder, the Health Resources and Services Administration, which encouraged ADAP to reassess its organization's eligibility and recertification policies and procedures, and remove any barriers that may impede social distancing, or other public health strategies, necessary to minimize COVID-19 transmission. This documentation deferral was terminated on December 31, 2021, and since January 1, 2022, full documentation and eligibility requirements have been enforced. This, combined with ongoing QA efforts, will help mitigate future findings in ADAP applications. Estimated Implementation Date: Implemented as of April 2022 Contact: Joseph Lagrama, Branch Chief AIDS Drug Assistance Program Branch California Department of Public Health
View Audit 310237
Finding 403118 (2022-009)
Material Weakness 2022
State of California
CA
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303
The Behavioral Health Administrative support team will endeavor to ensure that timesheets are collected and submitted appropriately. As the payroll system (SCO) and leave accounting (HRIS) are two completely separate programs that do not interact, the Behavioral Health (BH) Administrative Support T...
The Behavioral Health Administrative support team will endeavor to ensure that timesheets are collected and submitted appropriately. As the payroll system (SCO) and leave accounting (HRIS) are two completely separate programs that do not interact, the Behavioral Health (BH) Administrative Support Team will maintain a master file detailing the funding information for each position. For example, if a position is funded by two different grants, the file would reflect the percentage of work associated with each. It must be noted that as employee leave is tracked and maintained in a separate system, the Absence and Additional Time Worked Reports (STD 634) only reflect hours worked and leave used and does not reflect how a position is funded. Additionally, staff who are in Work Week Group E and are exempt from coverage under the Fair Labor Standards Act (FLSA) are not required to document hours worked for payroll purposes. Therefore, this form would only reflect leave credits used in whole-day increments. This means that on their timesheets, you will only find time used to cover full-day leave usage. These are generally our Supervisors and Managers. Estimated Implementation Date: July 2024 Contact: Raberta Gannon, Chief Behavioral Health Administrative Support Services Section Deputy Diretor’s Office, Behavioral Health California Department of Health Care Services
View Audit 310237
Finding 403116 (2022-008)
Material Weakness 2022
State of California
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
The Local Governmental Financing Division, in collaboration with the Audits and Investigations Division, agrees that policies and procedures will be developed to take additional action for significantly late-cost reports and non-compliant counties. As of July 1, 2023, the California Department of He...
The Local Governmental Financing Division, in collaboration with the Audits and Investigations Division, agrees that policies and procedures will be developed to take additional action for significantly late-cost reports and non-compliant counties. As of July 1, 2023, the California Department of Health Care Services transitioned counties away from cost reconciliation financing, and for any state fiscal year after July 1, 2023, counties will no longer be required to submit cost reports. Estimated Implementation Date: July 2023 Contact: Wendy Griffe, Chief Internal Audits California Department of Health Care Services
View Audit 310237
Finding 403115 (2022-007)
Material Weakness 2022
State of California
CA
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303
California received $27 billion in State Fiscal Recovery Funds (SFRF) under the American Rescue Plan Act of 2021 to cover costs and mitigate the impacts of the COVID-19 pandemic. States that lost revenue due to the pandemic are permitted to use an amount of SFRF equivalent to their lost revenue, as ...
California received $27 billion in State Fiscal Recovery Funds (SFRF) under the American Rescue Plan Act of 2021 to cover costs and mitigate the impacts of the COVID-19 pandemic. States that lost revenue due to the pandemic are permitted to use an amount of SFRF equivalent to their lost revenue, as calculated pursuant to the U.S. Treasury’s Final Rule, to fund government services. The Department of Finance (Finance) acknowledges that its established review processes did not detect the inclusion of state employee contributions to deferred compensation plans in its revenue loss calculation and that these contributions did not constitute eligible revenue codes as they were not reported as revenues in the state’s basic financial statements. Due to unclear federal guidance, Finance’s original analysis and screening questions accounted for revenue codes that constituted revenues to the state from a budgetary perspective. Finance agrees that this oversight is a material weakness and has since adjusted its approach to the revenue loss calculation by excluding revenue codes that do not constitute revenues from a financial statement accounting perspective. However, Finance maintains that its overall controls and calculation process is sound and disagrees that this oversight was categorized as a material noncompliance finding. As stated in the finding, the overstated revenue loss amount did not impact expenditures reported for fiscal year 2022, and corrective action was taken before this finding and the state’s annual comprehensive financial report were released. The overstated revenue loss amount of $977,898,160 was not transferred from Fund 8506, which was established for the administration of the State Fiscal Recovery Funds received from the federal government, and was not used for the provision of government services. Estimated Implementation Date: January 2024 Contact: Mary Halterman, Assistant Program Budget Manager Federal Funds Cost Tracking & Accountability Unit California Department of Finance
View Audit 310237
Finding 403113 (2022-006)
Material Weakness 2022
State of California
CA
Eligibility Reporting Questioned Costs § 200.303
The EDD resumed adjudicating all potential eligibility issues as of January 2021 and completed the retroactive determination workload on April 30, 2023. Estimated Implementation Date: April 2023 Contact: Diane Underwood, Division Chief Unemployment Insurance Branch California Em...
The EDD resumed adjudicating all potential eligibility issues as of January 2021 and completed the retroactive determination workload on April 30, 2023. Estimated Implementation Date: April 2023 Contact: Diane Underwood, Division Chief Unemployment Insurance Branch California Employment Development Department
View Audit 310237 Questioned Costs: $1
Finding 403111 (2022-005)
Material Weakness 2022
State of California
CA
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303
Given the unprecedented volume of unemployment insurance claims during the federal disaster—approximately 20 million claims compared to 3.8 million during the Great Recession—EDD took action to speed payments to eligible claimants whenever possible. For example, EDD launched in July 2021 a Condition...
Given the unprecedented volume of unemployment insurance claims during the federal disaster—approximately 20 million claims compared to 3.8 million during the Great Recession—EDD took action to speed payments to eligible claimants whenever possible. For example, EDD launched in July 2021 a Conditional Payment Program to speed payments to claimants who certified for benefits and already received at least one week of benefits in the past but whose payments were later pending for more than two weeks. EDD also boosted its capacity to process workloads, prioritized timely payments, and employed automation among other measures. As reported in Reference Number 2020-006 in fiscal year 2019-2020, EDD began automatically cross-matching EDD wage records and Franchise Tax Board records in November 2020 to assist in verifying the income of PUA claimants who could not be automatically verified through these procedures. Such claimants were required to submit additional documentation to EDD for a manual review. Regarding the manual processing of the income documents to substantiate the PUA weekly benefit amounts that have been increased above the minimum California WBA of $167, and the verification of employment or self-employment substantiation (known in California as “Self-employment/Employment Substantiation” or “SEES”), on February 6, 2024, in accordance with the U.S. Department of Labor (DOL) Unemployment Insurance Program Letter 05-24, the California Employment Development Department (EDD) identified that the processing of PUA income documents and the SEES workloads must be considered resolved due to California’s finality laws. The EDD is prohibited by law from resolving these items by California Unemployment Insurance Code section 1376, which provides that EDD cannot establish overpayments more than one year after the close of the benefit year in which the overpayment was made unless the overpayment is found to be a result of fraud, misrepresentation, or willful nondisclosure. Given that there is no fraud or fault on the part of the individuals identified in these populations, EDD is unable to take the required actions to resolve the workload due to California’s finality law provisions. EDD is expecting a response from DOL agreeing with the application of California’s finality laws to the PUA income verification and the SEES workloads. Estimated Implementation Date: Upon DOL response, to be determined Contact: Diane Underwood, Division Chief Unemployment Insurance Branch California Employment Development Department
View Audit 310237 Questioned Costs: $1
Finding 403109 (2022-004)
Material Weakness 2022
State of California
CA
Eligibility Internal Control / Segregation of Duties Questioned Costs § 200.303
As reported in the prior year’s response, since fiscal year 2020-21, the Employment Development Department (EDD) has implemented dozens of strict anti-fraud measures and has continued to evaluate and enhance its fraud detection. EDD has also developed internal fraud working groups and a multiagency ...
As reported in the prior year’s response, since fiscal year 2020-21, the Employment Development Department (EDD) has implemented dozens of strict anti-fraud measures and has continued to evaluate and enhance its fraud detection. EDD has also developed internal fraud working groups and a multiagency fraud task force that reviews fraud data and fraud reports on a continual basis and recommends adjustments to filters and tools as necessary. EDD has successfully halted two large fraud scheme attempts over the previous two years and continues to work towards immediate detection and prevention of fraud attempts. EDD will continue to analyze and assess our processes to stay ahead of the ever-evolving fraud landscape. As previously described, EDD implemented the following measures to address the nationwide fraud attempts perpetrated against the new emergency federal benefit programs in 2020-21: • Implemented additional cross-matches in September 2020 to detect multiple claims per address. • Ceased automatically backdating PUA claims under federal rules in September 2020. • Strengthened identity verification procedures in October 2020 by implementing ID.me. • Implemented additional cross-matches in November 2020 against state inmate information. • Vetted applications against law enforcement databases and other tools provided by Thomson Reuters in December 2020 to further curb identity and non-identity fraud. • Established a 1099-G call center to help victims of identity theft deal with any tax-related questions. • Ceased printing Social Security numbers on mailed documents to reduce identity theft risk. • Enhanced benefit card security with Bank of America. • Partnered with state, local and federal law enforcement agencies to support thousands of criminal investigations, arrests, prosecutions and convictions. The EDD has and will continue to evaluate and enhance the fraud detection/prevention tools that have been put in place. Estimated Implementation Date: Annual reassessment to be completed September 2024 Contact: Diane Underwood, Division Chief Unemployment Insurance Branch California Employment Development Department
View Audit 310237 Questioned Costs: $1
Finding 403107 (2022-003)
Material Weakness 2022
State of California
CA
Eligibility Questioned Costs Allowable Costs / Cost Principles § 200.303
The California Department of Public Health (Public Health) Women, Infants, and Children (WIC) Division had agreed that the WIC Web Information System Exchange (WISE) system does not currently store eligibility history that should be included in the “Cert History Report,” and the initial eligibility ...
The California Department of Public Health (Public Health) Women, Infants, and Children (WIC) Division had agreed that the WIC Web Information System Exchange (WISE) system does not currently store eligibility history that should be included in the “Cert History Report,” and the initial eligibility data is overwritten when subsequent eligibility information is keyed into WIC WISE. However, WIC WISE does include preventative internal stops or checkpoints that do not allow ineligible individuals to be certified and issued benefits (e.g., over income, not a California resident, no nutrition risk factor, etc.). User acceptance testing vetted these items prior to system implementation in 2019/20. The certification history condition discussed was remediated via a system Defect Correction to WIC WISE that was in user acceptance testing for implementation in Fall 2023. Public Health/WIC has entered Defect Correction #6972 in TFS (Team Foundation Services), the tracking system previously used to capture system changes and defects. The defect correction supports a system change to ensure initial eligibility information is retained when subsequent eligibility information is entered into WIC WISE. Estimated Implementation Date: August 2023 Contact: William Welch, Assistant Division Chief, Operations Women, Infants, and Children Division California Department of Public Health
View Audit 310237
Finding 401927 (2022-004)
Significant Deficiency 2022
The Wayside House, Inc. and Subsidiary
MN
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303
The Organization will implement control procedures that maintain proper segregation of duties. Federal program reporting shall be prepared by the Staff Accountant or program manager and will require the formal approval from an individual in leadership (COO, Controller) prior to being recorded. The p...
The Organization will implement control procedures that maintain proper segregation of duties. Federal program reporting shall be prepared by the Staff Accountant or program manager and will require the formal approval from an individual in leadership (COO, Controller) prior to being recorded. The prepared file and documentation of the review and approval will be retained in a share drive for future access. Name(s) of Contact Person(s) Responsible for Corrective Action: Nhia Xiong, Staff Accountant, Andrea Vasquez, Chief Operating Officer, Alex Sukalski, New Controller, start date June 3, 2024. Anticipated Completion Date: May 2023
View Audit 309846
Finding 401926 (2022-003)
Significant Deficiency 2022
The Wayside House, Inc. and Subsidiary
MN
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303
The Organization will implement control procedures that maintain proper segregation of duties. Expenditure amounts that are to be applied to federal awards shall be prepared the Staff Accountant and will require the formal approval from an individual in leadership (COO, Controller) prior to being re...
The Organization will implement control procedures that maintain proper segregation of duties. Expenditure amounts that are to be applied to federal awards shall be prepared the Staff Accountant and will require the formal approval from an individual in leadership (COO, Controller) prior to being recorded. The prepared file and documentation of the review and approval will be retained in a share drive for future access.
View Audit 309846
Finding 401796 (2022-003)
Significant Deficiency 2022
Steeleville Cusd 138
IL
Procurement, Suspension & Debarment Reporting Equipment & Real Property Management
The District will review the general ledger to the expenditure reports before submitting.
The District will review the general ledger to the expenditure reports before submitting.
View Audit 309697
Finding 401591 (2022-010)
Material Weakness 2022
Martin University
IN
Questioned Costs Procurement, Suspension & Debarment § 200.303
2022-010 Internal Control and Compliance – Higher Education Emergency Relief Funds (HEERF) Education Stabilization Fund – Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the institutions strengthen their understanding of the compliance and reporting requirements established by g...
2022-010 Internal Control and Compliance – Higher Education Emergency Relief Funds (HEERF) Education Stabilization Fund – Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the institutions strengthen their understanding of the compliance and reporting requirements established by grant programs and ensure supporting documentation is maintained to substantiate amounts reported, compliance with requirements is supported by University records, and ensure that federal expenditures are properly identified and classified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accounting and reconciliation functions, including implementation of new accounting software. The University is implementing financial internal controls to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards. Name of the contact person responsible for corrective action: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration Planned completion date for corrective action plan: June 30, 2024
View Audit 309593 Questioned Costs: $1
Finding 401579 (2022-008)
Significant Deficiency 2022
Martin University
IN
Questioned Costs Eligibility Significant Deficiency § 200.303
2022-008 Eligibility – Pell Awarding Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over and under awards exist. E...
2022-008 Eligibility – Pell Awarding Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over and under awards exist. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has begun to restructure all accounting and reconciliation functions. The University is implementing financial internal controls to improve the internal financial reporting process. Names of the contact persons responsible for corrective action: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration, and Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2024
View Audit 309593 Questioned Costs: $1
Finding 401563 (2022-009)
Material Weakness 2022
Martin University
IN
Special Tests & Provisions Questioned Costs Student Financial Aid § 200.303
2022-009 Special Tests and Provisions – The Gramm-Leach-Bliley Act (GLBA) Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University engage a third party or perform the risk assessment for the two areas required by the Gramm-Leac...
2022-009 Special Tests and Provisions – The Gramm-Leach-Bliley Act (GLBA) Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University engage a third party or perform the risk assessment for the two areas required by the Gramm-Leach-Bliley Act that have not been completed and documented and ensure that there are documented safeguards for identified risks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University began engagement with AIS, an IT Managed Service Provider in May 2022 and hired a Director of IT in November 2023. The University is working with AIS and Cowbell to develop and implement a Cybersecurity policy, as well as to provide training for all employees, the Board of Governors, and students. The University has also deployed Cloud Storage backup solutions for all data. Name(s) of the contact person(s) responsible for corrective action: Scharvin Wilson, Director of IT, AIS, IT Managed Services Provider, E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration Planned completion date for corrective action plan: June 30, 2024
View Audit 309593
Finding 401561 (2022-006)
Significant Deficiency 2022
Martin University
IN
Special Tests & Provisions Questioned Costs Student Financial Aid § 200.303
2022-006 Special Tests and Provisions – Return of Title IV Funding Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the docu...
2022-006 Special Tests and Provisions – Return of Title IV Funding Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request, including monitoring of students with triggering events that require a return to Title IV calculation to be completed, reviewed, and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented policy and procedures that require a review of all official and unofficial withdrawals to have R2T4 calculations on a real time basis to ensure compliance with the Department of Education guidelines on a consistent and regular basis. Internal audits of the process will also be implemented for continuous improvement. Names of the contact persons responsible for corrective action: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration, and Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2024
View Audit 309593
Martin University
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions Questioned Costs § 200.303
2022-005 Special Tests and Provisions – Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the entity strengthen its internal controls to ensure that all enrollment records are reported correctly and within the...
2022-005 Special Tests and Provisions – Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the entity strengthen its internal controls to ensure that all enrollment records are reported correctly and within the required time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has begun to restructure all accounting and reconciliation functions. The University is implementing financial internal controls to improve the internal financial reporting process. Names of the contact persons responsible for corrective action: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration, and Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2024
View Audit 309593
Finding 401559 (2022-004)
Significant Deficiency 2022
Martin University
IN
Questioned Costs Student Financial Aid Significant Deficiency § 200.303
2022-004 Special Tests and Provisions – Outstanding Checks over 240 Days Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being ...
2022-004 Special Tests and Provisions – Outstanding Checks over 240 Days Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has begun to restructure all accounting and reconciliation functions. The University is implementing financial internal controls to improve the internal financial reporting process. Name of the contact person responsible for corrective action: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration Planned completion date for corrective action plan: June 30, 2024
View Audit 309593 Questioned Costs: $1
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