Corrective Action Plans

Finding 512599 (2024-001)

Material Weakness 2024

Rockland Street Elderly Housing, Inc. 023-Ee206

MA

Questioned Costs

Management concurs with the findings. Management has communicated with the staff the importance of completing EIV reports and annual recertifications in accordance with HUD Program guidelines, and on a go forward basis will enhance its monitoring of compliance with this requirement to ensure that EI...

Management concurs with the findings. Management has communicated with the staff the importance of completing EIV reports and annual recertifications in accordance with HUD Program guidelines, and on a go forward basis will enhance its monitoring of compliance with this requirement to ensure that EIVs are run within an appropriate time frame.

View Audit 330411 Questioned Costs: $1

Finding 512568 (2024-001)

Material Weakness 2024

Rock Hill School District 3

SC

Questioned Costs Procurement, Suspension & Debarment § 200.320

CONTACT PERSON: Terri Smith, Assistant Superintendent of Business Services, trsmith@rhmail.org CORRECTIVE ACTION: The District will ensure that procurements related to federal programs do not use local exemptions and that these procurements provide for full and open competition. PROPOSED COMPLETION...

CONTACT PERSON: Terri Smith, Assistant Superintendent of Business Services, trsmith@rhmail.org CORRECTIVE ACTION: The District will ensure that procurements related to federal programs do not use local exemptions and that these procurements provide for full and open competition. PROPOSED COMPLETION DATE: Prior to June 30, 2025

View Audit 330391 Questioned Costs: $1

Finding 512548 (2024-002)

Significant Deficiency 2024

McHenry Community Consolidated School Dist 15

IL

Questioned Costs Cash Management School Nutrition Programs

Finding Number: 2024-002 Finding Synopsis: The District submitted a claim for meals higher than the count actually served for the month due to a clerical error. The District did not have someone, other than the preparer of the monthly claim, review the claim before it was submitted to ensure its acc...

Finding Number: 2024-002 Finding Synopsis: The District submitted a claim for meals higher than the count actually served for the month due to a clerical error. The District did not have someone, other than the preparer of the monthly claim, review the claim before it was submitted to ensure its accuracy. Action Steps: Management plans to implement a review process to ensure the claim forms are filled out correctly. Contact Person: Jeffrey Schubert Chief School Business Official 779-244-1000 Anticipated Completion Date: 6/30/2025

View Audit 330371 Questioned Costs: $1

Finding 512524 (2024-001)

Material Weakness 2024

Pillar College and Subsidiaries

NJ

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

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The Financial Aid team will continue to work R2T4s as the pertinent information of the drop/withdraw is received from the Academic team. Once notification is received from the Academic department, the Third-Service p...

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The Financial Aid team will continue to work R2T4s as the pertinent information of the drop/withdraw is received from the Academic team. Once notification is received from the Academic department, the Third-Service provider will review and make timely requests for additional documentation to ensure the calculations and returns are completed in a timely manner, based off the requested information needed. Both the Financial Aid and Student Accounts departments will work in conjunction with the Third-Service provider to ensure timely changes reflect on the student’s ledger. Person Responsible for Corrective Action Plan: Christine Schroeder, Assistant VP of Enrollment Services Anticipated Date of Completion: Current action

View Audit 330348 Questioned Costs: $1

Finding 512517 (2024-001)

Significant Deficiency 2024

North Pekin Marquette Heights No. 102

IL

Questioned Costs

Management will look to strengthen this control by improving the way they track and submit expenditures related to federal grant expenditures.

View Audit 330341 Questioned Costs: $1

Finding 512423 (2024-002)

None 2024

Metropolitan Transit Authority

TN

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Management concurs with the finding regarding compliance with the regulation requiring that all vendors are listed in SAM. In lieu of that, vendors must provide a notarized certifying statement that neither the entity nor its principals have been suspended or debarred. Management is committed to mai...

Management concurs with the finding regarding compliance with the regulation requiring that all vendors are listed in SAM. In lieu of that, vendors must provide a notarized certifying statement that neither the entity nor its principals have been suspended or debarred. Management is committed to maintaining compliance with this federal regulation for all vendors. All new contracts will be required to complete certification via one of the two following methods: 1. Register with www.SAM.gov and provide a copy of its active non-debarment status. 2. Sign and submit a Debarment and Suspension Certification form. Additionally, an annual update process will be completed for all active contracts to recertify compliance with this federal regulation. All submitted documentation will be maintained on the agency’s shared drive. Anticipated Completion Date: June 30, 2025 Name of Contact PersonAmanda Vandegrift Deputy CEO, Finance and Administration Metropolitan Transit Authority (615) 862-6129

View Audit 330148 Questioned Costs: $1

Finding 512422 (2024-001)

None 2024

Metropolitan Transit Authority

TN

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

Management concurs with the finding that the internal control policy as it relates to cash disbursements was not followed. Management is committed to following the internal control policy and has added two additional reviews of all checks issued for greater than the specified threshold to ensure tha...

Management concurs with the finding that the internal control policy as it relates to cash disbursements was not followed. Management is committed to following the internal control policy and has added two additional reviews of all checks issued for greater than the specified threshold to ensure that each check issue includes two authorized signatures. One is completed by the person circulating the checks for signature and the other is completed by the person finalizing the payment processing procedures. Anticipated Completion Date: September 17, 2024

View Audit 330148 Questioned Costs: $1

Finding 512379 (2024-001)

Material Weakness 2024

South Redford School District

MI

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment

2024-001 – Special Tests and Provisions – Wage Rate Requirements U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect. For the amounts tested that ...

2024-001 – Special Tests and Provisions – Wage Rate Requirements U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect. For the amounts tested that were subject to the Wage Rate Requirements the District did not obtain the required certified payrolls during project completion and was unable to obtain them in a timely fashion upon request. As a result, the District did not follow federal requirements to obtain the required certified payrolls from contractors. Auditor Recommendation. We recommend that the District reviews its procedures to ensure that certified payrolls are obtained from any contractors used (including subcontractors) whenever federal funds are used. Corrective Action. District officials will ensure that construction contracts contain these requirements during the bid process and that certified payroll is obtained from the contractors in a timely fashion and retained as audit support. Responsible Person: Mikki Boury, Finance Director Anticipated Completion Date: June 30, 2025

View Audit 330104 Questioned Costs: $1

Finding 512375 (2024-001)

Material Weakness 2024

School District of Pickens County

SC

Questioned Costs Procurement, Suspension & Debarment § 200.320

CONTACT PERSON: Matt Owens, Chief Financial Officer, mattowens@pickens.k12.sc.us CORRECTIVE ACTION: The District will ensure that procurements related to federal programs do not use local exemptions and that these procurements provide for full and open competition. PROPOSED COMPLETION DATE: Prior t...

CONTACT PERSON: Matt Owens, Chief Financial Officer, mattowens@pickens.k12.sc.us CORRECTIVE ACTION: The District will ensure that procurements related to federal programs do not use local exemptions and that these procurements provide for full and open competition. PROPOSED COMPLETION DATE: Prior to June 30, 2025

View Audit 330094 Questioned Costs: $1

Finding 512373 (2024-006)

Material Weakness 2024

Ypsilanti Community Schools

MI

Questioned Costs Internal Control / Segregation of Duties Material Weakness

Finding 2024-006 - Material Weakness and Material Noncompliance: Documentation of Payroll and Disbursement (Literacy Excellence Accelerates Performance LEAP) Corrective Action: The Business Office will work with Grant Managers to ensure accurate recording of all LEAP program staff, distinguishing be...

Finding 2024-006 - Material Weakness and Material Noncompliance: Documentation of Payroll and Disbursement (Literacy Excellence Accelerates Performance LEAP) Corrective Action: The Business Office will work with Grant Managers to ensure accurate recording of all LEAP program staff, distinguishing between contract staff and District employee stipends through coding. The Business Director and Grant Manager will continue to collaborate with the U.S. Department of Education to meet coding, budgeting, and spending standards. Responsible Person: Director of Finance and Grant Managers

View Audit 330083 Questioned Costs: $1

Finding 512370 (2024-005)

Material Weakness 2024

Ypsilanti Community Schools

MI

Questioned Costs Material Weakness Reporting

Finding 2024-005 - Material Weakness and Material Noncompliance: Documentation of Payroll Distribution (Head Start) Corrective Action: The Business Office will enhance the payroll process by collaborating with Human Resources, District Leaders, and Building Principals to monitor staffing, duty locat...

Finding 2024-005 - Material Weakness and Material Noncompliance: Documentation of Payroll Distribution (Head Start) Corrective Action: The Business Office will enhance the payroll process by collaborating with Human Resources, District Leaders, and Building Principals to monitor staffing, duty location, and work assignments. The Business Office will leverage electronic and digital tools like Child Plus and Title 1 Crate to assist District leaders with employee accounting and will continue to coordinate with Grant Managers and building leaders to maintain accurate staff records. Responsible Person: Director of Finance

View Audit 330083 Questioned Costs: $1

Finding 512338 (2024-004)

Material Weakness 2024

Ypsilanti Community Schools

MI

Questioned Costs Cash Management Eligibility

Finding 2024-004 - Material Weakness and Material Noncompliance: Eligibility and Reimbursement Request for Child and Adult Care Food Program Corrective Action: The District will collaborate with MDE Nutrition staff to complete training, staff assistance visits, and previously established corrective ...

Finding 2024-004 - Material Weakness and Material Noncompliance: Eligibility and Reimbursement Request for Child and Adult Care Food Program Corrective Action: The District will collaborate with MDE Nutrition staff to complete training, staff assistance visits, and previously established corrective actions. The Business Director and Food Service Director will schedule additional training and visits with Nutrition liaisons and MDE PAL partners. The District will implement electronic point-of-sale devices and digital filing systems to improve recordkeeping and sharing. Documented training for YCS Food Service Staff will be ongoing. District monitoring will be reinstated to ensure compliance with pre-COVID standards. Responsible Person: Director of Finance and Food Service Director

View Audit 330083 Questioned Costs: $1

Finding 512298 (2024-008)

None 2024

Richland County Housing Authority

MT

Questioned Costs Allowable Costs / Cost Principles

Finding 2024-008: Allowable Costs Capital Funds 14.872 Noncompliance: AGREED Questioned Costs-$305,004 RCHA agrees that the five-year plan indicates what each annual grant will be spent on, and the annual budget must be modified upon the grant award to match the grant amount. Allowable costs mu...

Finding 2024-008: Allowable Costs Capital Funds 14.872 Noncompliance: AGREED Questioned Costs-$305,004 RCHA agrees that the five-year plan indicates what each annual grant will be spent on, and the annual budget must be modified upon the grant award to match the grant amount. Allowable costs must be included within the budget. Corrective Action: RCHA Administration will begin monitoring and assuring grant monies are only spent on budgeted items, and those monies are recorded appropriately. This action will begin immediately. Corrective Action: RCHA Administration will continue with education on this process and maintain policies and procedures regarding Capital Funds. This action will continue on a regular basis, including updates to HUD requirements. Corrective Action: RCHA Administration will continue working with HUD field office with regular communication and clarification of items regarding the five-year plan, capital funds utilization and modifications.

View Audit 330072 Questioned Costs: $1

Finding 512233 (2024-001)

Material Weakness 2024

Anderson University and Subsidiaries

IN

Questioned Costs Student Financial Aid Special Tests & Provisions

Recommendation: We recommend an individual in financial aid with the appropriate level of experience periodically review R2T4 calculations and returns to help ensure that internal controls over such a process can operate effectively and achieve compliance. We also recommend the University implement ...

Recommendation: We recommend an individual in financial aid with the appropriate level of experience periodically review R2T4 calculations and returns to help ensure that internal controls over such a process can operate effectively and achieve compliance. We also recommend the University implement controls to track and remind when returns need to be returned once the withdrawal determination has been made. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Planned: ● Moving forward, for each year, when the academic calendar is released prior to the beginning of the fall semester, The Office of Financial Aid and Scholarships will immediately determine the dates and number of days used for the R2T4 calculations. ● The Senior Financial Aid Counselor within the Office of Financial Aid and Scholarships, who is responsible for preparing the R2T4 calculations, has enrolled for R2T4 training from NASFAA, which takes place starting on September 3, 2024. The Senior Financial Aid Counselor will also complete a PowerFAIDS training on the R2T4 process within the system. ● The Systems Specialist within the Office of Financial Aid and Scholarships will also be trained on the R2T4 process to provide quality control for the senior financial aid counselor and to ensure we are cross-trained within the Office of Financial Aid. With two individuals working to keep each other accountable, we will be able to avoid similar issues in the future. The Systems Specialist will also complete the NASFAA and PowerFAIDS training. ● All R2T4s will be tracked on a shared file starting in the Fall 2024. The Senior Financial Aid Counselor, Systems Specialist, and Director of Financial Aid will have access to the file for review and quality control. ● The Systems Specialist and Director of Financial Aid will be added to the student withdrawal form workflow through Etrieve. This team of three will all receive a notification when a student withdrawal needs to be processed. ● The Director of Financial Aid will check at least weekly on the shared R2T4 file and will monitor the dates and timelines to ensure calculations are completed within the timeframe allowed. Name of Contact Responsible for Corrective Action: David J. Sarah, Director of Financial Aid, 765.641.4110 Anticipated Completion Date: September 2024

View Audit 330010 Questioned Costs: $1

Finding 512219 (2024-004)

None 2024

Texas Wesleyan University

TX

Questioned Costs Student Financial Aid Eligibility

Finding: 2024-004 Satisfactory Academic Progress Responsible Party: Douglas Cleary, Director of Financial Aid Anticipated Completion Date: July 31, 2024 The audit noted one student was awarded financial aid despite not meeting Satisfactory Academic Progress (SAP) standards. The issue stemmed from a ...

Finding: 2024-004 Satisfactory Academic Progress Responsible Party: Douglas Cleary, Director of Financial Aid Anticipated Completion Date: July 31, 2024 The audit noted one student was awarded financial aid despite not meeting Satisfactory Academic Progress (SAP) standards. The issue stemmed from a lapse in the SAP review process at the end of the Fall 2023 term, which was primarily attributed to staff turnover and insufficient training for remaining personnel. When the student did not enroll for the Spring term but later registered for the Summer 2024 session, there were no safeguards in place to prevent the system from awarding financial aid. This oversight highlighted a gap in the current process, emphasizing the need for a more robust mechanism to flag students who are not in compliance with SAP prior to awarding financial aid. In the new organizational structure, the Financial Aid Business Analyst is responsible for executing the SAP process. This individual has approximately 10 years of experience working with SAP processes. During the 2023-2024 academic year the University worked diligently to respond to a Federal Program Review from the U.S. Department of Education, (ED). As a result of the corrective actions being undertaken by the University new procedures in many areas were being drafted and implemented. A new Director of Financial Aid, with over 30 years of experience in financial aid, was hired to improve the overall student service and compliance with the Federal Title IV program. The new director commenced his duties on February 1, 2024. Since that time the University has reorganized the financial aid office by creating an Assistant Director and Financial Aid Business Analyst position who have increased the expertise and overall years of financial aid experience. A leadership team including the Director of Financial Aid, Registrar, Director of Student Accounts, Associate Provost, Provost and Vice President for Finance and Administration was created in January 2024 and meet bi-weekly to discuss Title IV compliance topics, process improvement and customer service. Most of the Financial Aid team’s time in the spring and summer was spent working on the new FAFSA. The team has redirected their efforts in training, standardizing, documenting and improving processes to ensure Title IV compliance and better serve students.

View Audit 329972 Questioned Costs: $1

Finding 512200 (2024-001)

Significant Deficiency 2024

Valley-Wide Health Systems, Inc.

CO

Questioned Costs

Condition – Patient co-payments and the Sliding Fee Discount Program adjustments were incorrect for three patients selected. Recommendation – We recommend that procedures be put in place to insure patient data is correctly entered into the billing software. Views of Responsible Officials and Planned...

Condition – Patient co-payments and the Sliding Fee Discount Program adjustments were incorrect for three patients selected. Recommendation – We recommend that procedures be put in place to insure patient data is correctly entered into the billing software. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding and will ensure documentation and processed regarding the Sliding Fee Discount Program are updated and adhered to. Anticipated Date of Completion – In progress, continually. Action Taken – A quality assurance staff will be reviewing information input from various staff into the billing software and providing continuous training to staff as needed. Person Responsible for Corrective Action Plan – Javier Martinez, Chief Financial Officer.

View Audit 329962 Questioned Costs: $1

Finding 512130 (2024-005)

Significant Deficiency 2024

Connors State College

OK

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Student Financial Assistance Cluster- Assistance Listing No. 84.063, Finding: The College under-awarded funds for the Pell Grant. Context: During our testing, we identified 2 out of 40 students were awarded and disbursed less Pell funds than should have been awarded based on the 23-24 Pell payment s...

Student Financial Assistance Cluster- Assistance Listing No. 84.063, Finding: The College under-awarded funds for the Pell Grant. Context: During our testing, we identified 2 out of 40 students were awarded and disbursed less Pell funds than should have been awarded based on the 23-24 Pell payment schedule. The Pell payment schedule considers the cost of attendance, the student's Expected Family Contribution and the enrollment status of the student. Cause: Student was initially not disbursed Pell funds due to electronic terms & conditions not being completed. However, when the student completed this requirement in the Spring, Pell was not disbursed for the Fall semester Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is due to a loss of knowledge due to turnover within the FA department. Moving forward, knowledge procedures and knowledge will be disseminated to all FA staff to ensure there are no gaps causing a reoccurring issue. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 11/01/2024

View Audit 329878 Questioned Costs: $1

Finding 512118 (2024-001)

Significant Deficiency 2024

Connors State College

OK

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Finding: The College used the incorrect withdrawal date when calculating Return to Title IV (R2T4) calculations and did not have formal procedures in place to document review of calculations. Context: During ...

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Finding: The College used the incorrect withdrawal date when calculating Return to Title IV (R2T4) calculations and did not have formal procedures in place to document review of calculations. Context: During our testing, we identified 2 out of 15 R2T4 calculations used an incorrect withdrawal date in their calculation. Also, during our testing, we identified 13 instances of no documentation of a formal review of R2T4 calculations. Cause: The College was using the date a withdrawal form was processed, rather than the date the withdrawal process began. Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will review policies and procedures and make adjustments as needed to ensure that the calculations are accurate. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 11/01/2024

View Audit 329878 Questioned Costs: $1

Finding 512114 (2024-003)

Material Weakness 2024

Lutheran Social Services of South Dakota

SD

Questioned Costs Eligibility Material Weakness § 200.303

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Eligibility Finding Summary: a. One instance in which a family was overpaid for one month due to the family obtaining employment...

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Eligibility Finding Summary: a. One instance in which a family was overpaid for one month due to the family obtaining employment. b. One instance in which a family was underpaid for one month based upon their family size and eligibility for the month. Additionally, documentation was not retained to support one month's redetermination of eligibility and check copies for two months were not retained to support the payment to the family. c. Three instances in which a family was underpaid based upon their family size and eligibility for the month. d. One instance in which a check was written to a family who out-migrated from the state of South Dakota and the family did not cash the check; however, the expenses remained to be charged under the Refugee Cash Assistance program. Responsible Individuals: Nathan Beyer, Staci Jonson, Dana Boraas Corrective Action Plan: a. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate the proration when a client obtains employment during the month. b. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate family size and eligibility. Additionally, document retention requirements will be reviewed with staff. c. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate family size and eligibility. d. The procedures will be reviewed with staff for removing a client from the program, and notifying appropriate staff to void checks. LSS also implemented a new software program during the fiscal year to make the review process more efficient, and less reliant on manual processes. Checks and balances will be integrated into the software, allowing for electronic review of files. The software will also automate some of the ongoing documentation requirements. Anticipated Completion Date: December 31, 2024

View Audit 329857 Questioned Costs: $1

Finding 512065 (2024-001)

Significant Deficiency 2024

Eastern Oregon University

OR

Questioned Costs Matching / Level of Effort / Earmarking Student Financial Aid § 200.303

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend that the University review their awarding procedures and implement procedures to ensure direct loans are awarded within student eligibility. Explanation of disagreement with audit finding: There is no d...

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend that the University review their awarding procedures and implement procedures to ensure direct loans are awarded within student eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid office (FAO) plans to do more expansive training for the Financial Aid Administrators upon hire. FAO is exploring the option of National Association of Student Financial Aid Administrators training certification for a Need Analysis credential. Name(s) of the contact person(s) responsible for corrective action: Jason Hibbert Planned completion date for corrective action plan: February 28, 2025

View Audit 329796 Questioned Costs: $1

Finding 511934 (2024-002)

Significant Deficiency 2024

Lincoln University of the Commonwealth System of Higher Education

PA

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

Student Financial Assistance Cluster – Assistance Listing Number 84.007, 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 o...

Student Financial Assistance Cluster – Assistance Listing Number 84.007, 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 will develop and implement a procedure wherein uncashed checks will be reviewed more closely. Student refunds identified as uncashed as of 60 days will be forwarded to the Bursar’s Office. Bursar’s Office will conduct outreach to refund recipients. If refund remains uncashed after 180 days, Bursar’s Office will return funds to federal agency. Name(s) of the contact person(s) responsible for corrective action: H. Jonas Javier Planned completion date for corrective action plan: November 4, 2024

View Audit 329658 Questioned Costs: $1

Finding 511847 (2024-013)

Significant Deficiency 2024

Nevada System of Higher Education

NV

Questioned Costs Allowable Costs / Cost Principles

UNLV – Agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place: The UNLV Office of Sponsored Programs will collaborate with payroll and budget offices to develop a procedure to e...

UNLV – Agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place: The UNLV Office of Sponsored Programs will collaborate with payroll and budget offices to develop a procedure to ensure costing allocations assigned by colleges/departments are within the period of performance. We expect this procedure to be vetted and implemented by spring 2025. • How compliance and performance will be measured and documented for future audit, management and performance review: UNLV OSP will monitor costing allocations and efficiently communicate to colleges/departments to identify allocations beyond the period of performance. • Who will be responsible and may be held accountable in the future if repeat or similar observations are noted: The UNLV Office of Sponsored Programs Executive Director is accountable for exercising oversight and responsible for communicating the importance of enhanced review of accounts and payroll costing allocations to monitoring accounts. Name of contact person responsible for corrective action plan: Rhett R. Vertrees, Assistant Chief Financial Officer 2601 Enterprise Road, Reno NV 89512-1666 Phone: (775)784-3409, Fax: (775)784-1127 Email: rvertrees@nshe.nevada.edu

View Audit 329596 Questioned Costs: $1

Finding 511807 (2024-022)

Significant Deficiency 2024

Nevada System of Higher Education

NV

Questioned Costs Allowable Costs / Cost Principles

UNLV – Agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place: UNLV Office of Sponsored Programs will collaborate with the Controller’s Office to ensure expenditure postings are...

UNLV – Agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place: UNLV Office of Sponsored Programs will collaborate with the Controller’s Office to ensure expenditure postings are within the period of performance. This review and any applicable changes will go into effect by the end of the calendar year 2024. • How compliance and performance will be measured and documented for future audit, management and performance review: UNLV Office of Sponsored Programs will monitor expenditures within the period of performance and efficiently communicate to colleges/departments to identify transactions that are deemed unallowable. • Who will be responsible and may be held accountable in the future if repeat or similar observations are noted: The UNLV Office of Sponsored Programs Executive Director is accountable for exercising oversight and responsibility. Name of contact person responsible for corrective action plan: Rhett R. Vertrees, Assistant Chief Financial Officer 2601 Enterprise Road, Reno NV 89512-1666 Phone: (775)784-3409, Fax: (775)784-1127 Email: rvertrees@nshe.nevada.edu

View Audit 329596 Questioned Costs: $1

Finding 511787 (2024-021)

Significant Deficiency 2024

Nevada System of Higher Education

NV

Questioned Costs Allowable Costs / Cost Principles

UNLV – Agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place: UNLV will review business processes related to routing and approval of expenditures under specific categories (i.e...

UNLV – Agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place: UNLV will review business processes related to routing and approval of expenditures under specific categories (i.e.: hosting, participant support, etc.) as it relates to grants. If the review dictates that business processes need to be revised, this will be completed by spring 2025 to incorporate any necessary changes. • How compliance and performance will be measured and documented for future audit, management and performance review: The Office of Sponsored Programs and the applicable departments will collaborate to ensure oversight of expenditures to determine allowability. • Who will be responsible and may be held accountable in the future if repeat or similar observations are noted: The UNLV Office of Sponsored Programs Executive Director is accountable for exercising oversight and responsibility, and will communicate regularly with the Deans and business managers. Name of contact person responsible for corrective action plan: Rhett R. Vertrees, Assistant Chief Financial Officer 2601 Enterprise Road, Reno NV 89512-1666 Phone: (775)784-3409, Fax: (775)784-1127 Email: rvertrees@nshe.nevada.edu

View Audit 329596 Questioned Costs: $1

Finding 511764 (2024-018)

Material Weakness 2024

Nevada System of Higher Education

NV

Questioned Costs Allowable Costs / Cost Principles

UNR – Agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place: All invoices will be reviewed and approved by a manager independent of the preparer. The manager’s review will incl...

UNR – Agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place: All invoices will be reviewed and approved by a manager independent of the preparer. The manager’s review will include verifying the accuracy of the invoice details, such as dates of the costs incurred, to ensure they fall within the period of performance. • How compliance and performance will be measured and documented for future audit, management and performance review: The manager's independent review and approval of each invoice, including verification of cost dates, will be tracked within the system’s business process history. • Who will be responsible and may be held accountable in the future if repeat or similar observations are noted: The Associate Director of Post Award is responsible for remediation of this finding. Name of contact person responsible for corrective action plan: Rhett R. Vertrees, Assistant Chief Financial Officer 2601 Enterprise Road, Reno NV 89512-1666 Phone: (775)784-3409, Fax: (775)784-1127 Email: rvertrees@nshe.nevada.edu

View Audit 329596 Questioned Costs: $1

Corrective Action Plans

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