Corrective Action Plans

Finding 11170 (2022-004)

Material Weakness 2022

LA

Questioned Costs Procurement, Suspension & Debarment

Name of contact person responsible for corrective action: Donald R. Bourgeois III Corrective action planned: The Parish will review the policies and procedures to ensure that proper internal controls are in place and The Parish will emphasize federal procurement guidelines. Anticipated completion da...

Name of contact person responsible for corrective action: Donald R. Bourgeois III Corrective action planned: The Parish will review the policies and procedures to ensure that proper internal controls are in place and The Parish will emphasize federal procurement guidelines. Anticipated completion date: December 31, 2023

View Audit 14966 Questioned Costs: $1

Finding 11079 (2022-002)

Significant Deficiency 2022

New Opportunities, Inc. and Affiliates

CT

Questioned Costs Reporting Significant Deficiency

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form a...

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. The due date for the submission was July 31, 2023. Statement of Concurrence or Nonconcurrence: Management agrees with the auditors' findings . Corrective Action: Management identified this occurrence as one time and will meet timeliness standards in subsequent fiscal years. Name of Contact Person: Mark E. Kovitch, CFO mkovitch@NewOppinc.org 203-575-4293 Projected Completion Date: July 31, 2024

View Audit 14907

Finding 11022 (2022-001)

Significant Deficiency 2022

New Opportunities, Inc. and Affiliates

CT

Internal Control / Segregation of Duties Questioned Costs Reporting

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization 's accounting processes and internal controls over financial reporting did not meet timeliness standar...

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization 's accounting processes and internal controls over financial reporting did not meet timeliness standards. As a result, the financial close process including the grant schedule was not completed within the standard period. Statement of Concurrence or Nonconcurrence: Management agrees with the auditors' findings. Corrective Action: Management identified the prior year occurrences as one time and will meet timelmess standards in subsequent fiscal years. Name of Contact Person: Mark E. Kovitch, CFO mkovitch@NewOppinc.org 203-575-4293 Projected Completion Date: July 31 , 2024

View Audit 14907

Finding 10995 (2022-004)

Material Weakness 2022

Rccc Villa

IA

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment

A written release from the requirement to make reserve deposits will be obtained from HUD.

View Audit 14834 Questioned Costs: $1

Finding 10994 (2022-003)

None 2022

Rccc Villa

IA

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment

A written release from the requirement to make reserve deposits will be obtained from HUD.

View Audit 14834 Questioned Costs: $1

Finding 10986 (2022-001)

None 2022

United Community Corporation

NJ

Questioned Costs Reporting

The Corporation is aware of the delays and will file the data collection form for 2022 as soon as the Corporation receives the audit report. The 2023 audit is expected to be completed timely and long before the nine-month DCF filing deadline.

View Audit 14826

Finding 10940 (2022-005)

Significant Deficiency 2022

Puerto Rico Department of Economic Development and Commerce

PR

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Questioned Costs § 200.512

Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted single audit reports up to fiscal year 2022. In order to address the root cause for this finding, management performed the following actions: • Management audit contracts are fol...

Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted single audit reports up to fiscal year 2022. In order to address the root cause for this finding, management performed the following actions: • Management audit contracts are followed up directly by CFO to ensure timely execution to ensure audits are timely completed and planned. • Management enhancements to the finance function, such as accounting closing checklists, accounting closing meetings and reconciliation processes, among other actions, should improve the timing of audit results. Additional resources (consultants) were hired to assist in the audit process to ensure external auditors have information on a timely basis. In order to ascertain that basic and recurrent information requested by auditors is ready, management prepared an updated list of information normally requested and prepared a OneDrive (cloud backup storage) where all information will be archived and ready to be delivered to the auditors as requested. This should provide the efficiency and agility to response to auditors in a timely manner. Management expects to achieve full compliance of pending Single Audit reports’ issuance on or before August 2024.

View Audit 14757

Finding 10939 (2022-004)

Significant Deficiency 2022

Puerto Rico Department of Economic Development and Commerce

PR

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Findings and Questioned Costs Relating to Federal Awards: Federal Funding Accountability and Transparency Act (FFATA), Reporting DEDC’s Finance Department with the assistance of the Human Resources Department submitted the FFATA Reports that were not filed in previous years, in order to get curre...

Findings and Questioned Costs Relating to Federal Awards: Federal Funding Accountability and Transparency Act (FFATA), Reporting DEDC’s Finance Department with the assistance of the Human Resources Department submitted the FFATA Reports that were not filed in previous years, in order to get current in the FFATA reporting requirements during the month of September 2022. Thereafter, DEDC has been able to submit FFATA reports as required. In DEDC Reporting SOP, the submission deadlines have been established, as well as the personnel responsible for its completion. To fully mitigate the finding, an SOP related solely to FFATA reports was prepared and implemented, including the following details: parties responsible for preparing and submitting reports, management oversight in the process and the process to ensure timely submission as per requirements. The SOP details responsible parties with proper segregation of duties for preparation and review and DEDC’s oversight to ascertain quality and timeliness of submittals. The SOP was shared with Finance and Programmatic resources and a training session was provided to all parties involved in the procedure. These activities were completed during the month of May 2023, which should significantly enhance controls for subsequent periods.

View Audit 14757

Finding 10902 (2022-002)

Material Weakness 2022

Telfair County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.313 § 200.403 § 200.415

FA 2022-002 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: ...

FA 2022-002 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Awars Numbers: S425D210012 (Year: 2021), S425U2120012 (Year: 2021) Questioner Costs: $193,631 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: Although the School District does not agree with this finding, management will continue to ensure federal fund program guidelines and Board-approved policies and procedures are followed. Estimated Completion Date: Ongoing Contact Person: Kyla M. Milton, Finance Director Telephone: 229-868-5661 Email: kmilton@telfairschools.org

View Audit 14693 Questioned Costs: $1

Finding 10901 (2022-001)

Material Weakness 2022

Telfair County Board of Education

GA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Federal Communications Commissio...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Pass-Through Entity: Direct Assistance Listing Number and Title: COVID-19 - 32.009 - Emergency Connectivity Fund Program Questioner Costs: $314,640 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Emergency Connectivity Fund program. Corrective Action Plans: Management will continue to ensure federal fund program guidelines and Board-approved policies and procedures are followed. Estimated Completion Date: Ongoing Contact Person: Kyla M. Milton, Finance Director Telephone: 229-868-5661 Email: kmilton@telfairschools.org

View Audit 14693 Questioned Costs: $1

Finding 10843 (2022-008)

Significant Deficiency 2022

City of Santa Fe

NM

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Recommendation: We recommend the City strengthen the controls in place to provide assurance reports are submitted timely. Action Taken: The City agrees with this ﬁnding. Key vacancies and personnel changes within the City’s Emergency Management Department and the Finance Department during FY22 resu...

Recommendation: We recommend the City strengthen the controls in place to provide assurance reports are submitted timely. Action Taken: The City agrees with this ﬁnding. Key vacancies and personnel changes within the City’s Emergency Management Department and the Finance Department during FY22 resulted in delays in securing approvals of quarterly report required for timely submissions. Staﬃng issues were resolved in FY22 and FY23, and the Finance Director and the Grants Manager are working with the Emergency Management Department to ensure timely review, approval, and submission of the required quarterly reports. Anticipated Completion Date: December 31, 2023 Responsible Official: Emily Oster-Finance Director, Brian Williams-Emergency Management Director, Cheryl James-Grants Manager

View Audit 14498

Finding 10838 (2022-007)

Material Weakness 2022

City of Santa Fe

NM

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Recommendation: We recommend the City strengthen the controls in place to provide assurance that proper review occurs with someone knowledgeable with the grant and retain backup documentation to support amounts charged to grant. Action Taken: The City agrees with this ﬁnding. In September of 2022, ...

Recommendation: We recommend the City strengthen the controls in place to provide assurance that proper review occurs with someone knowledgeable with the grant and retain backup documentation to support amounts charged to grant. Action Taken: The City agrees with this ﬁnding. In September of 2022, the City hired a highly qualiﬁed Grants Manager who has been continuously working with City Departments that receive grant funding to raise awareness of requirements such as the need to ensure that grant-funded transactions are appropriately reviewed and approved by someone knowledgeable with the grant. Key vacancies and personnel changes at the Airport during FY22 resulted in insuﬃcient staﬃng to allow for robust internal controls and separation of duties. During FY24 the Finance Director and the Grants Manager will work with the Airport team to develop a procedure to document controls performed to review and approve grant-funded transactions. In FY24 the Grants Manager will provide Uniform Guidance training to City staﬀ which will include allowable costs and internal controls. Anticipated Completion Date: June 30, 2024 Responsible Official: Emily Oster-Finance Director, James Harris-Airport Manager, Airport Operations Manager (in‐process of hiring), Cheryl James-Grants Manager

View Audit 14498 Questioned Costs: $1

Finding 10837 (2022-006)

Material Weakness 2022

City of Santa Fe

NM

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Questioned Costs

Recommendation: We recommend the City strengthen the controls in place to provide assurance Federal Financial Reports are submitted accurately to the grantor agency and retain backup documentation to support amounts reported. Action Taken: The City agrees with this finding. In November 2022 the C...

Recommendation: We recommend the City strengthen the controls in place to provide assurance Federal Financial Reports are submitted accurately to the grantor agency and retain backup documentation to support amounts reported. Action Taken: The City agrees with this finding. In November 2022 the City hired a new Airport Manager with substantial experience managing municipal airports and federal funding for airports. Prior to the hire, the Airport Operations Manager was the acting Manager, but that position was vacated in FY23. In FY24 the Finance Director and the Grants Manager will continue to work with the Airport staff to implement controls and to provide assurance that Federal Financial Reports have adequate supporting documentation and are reviewed and approved prior to submission the grantor agency. Anticipated Completion Date: June 30, 2024 Responsible Official: Emily Oster-Finance Director, James Harries-Airport Manager, Cheryl James-Grants Manager

View Audit 14498

Finding 10802 (2022-007)

Material Weakness 2022

City of Muskegon Heights

MI

Questioned Costs Allowable Costs / Cost Principles Cash Management

2022-007 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports have either not been submitted as required, or ...

2022-007 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports have either not been submitted as required, or material errors were noted in the reports submitted. As a result of this condition, the City did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant. Auditor Recommendation. We recommend that the City contact the appliable federal agency to address technical issues with the online grant reporting portal and perform required reporting, making corrections as needed related to any previously filed reports in error. Corrective Action. City staff has accessed these reports and attempted to submit all required reports. Ongoing reports have been submitted on time. Assistance will be sought with federal agencies as necessary.Responsible Person. City ManagerAnticipated Completion Date. June 30, 2024

View Audit 14452

Finding 10710 (2022-007)

Significant Deficiency 2022

County of Luzerne, Pennsylvania

PA

Questioned Costs Reporting Special Tests & Provisions

Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Explanation of disagreement with audit finding: There is no Disagreement with the audit finding. Action...

Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Explanation of disagreement with audit finding: There is no Disagreement with the audit finding. Action taken in response to finding: Due to the high amount of turnover within the budget and finance department, and the County as a whole, the Single Audit information was not provided in a timely manner. Moving forward, staffing issues have been addressed. Cross training of employees is in progress to facilitate more timely responses to audit inquiries. Name(s) of the contact person(s) responsible for corrective action: Director of Budget and Finance Planned completion date for corrective action plan: January 2024

View Audit 14433

Finding 10686 (2022-005)

None 2022

Neighborhood Health Association of Toledo, Inc.

OH

Questioned Costs HUD Housing Programs Reporting

Recommendation: We recommend that management continue to recruit for staff to fill the needed positions in the finance department to ensure the timely completion of financial reporting and the annual audit. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...

Recommendation: We recommend that management continue to recruit for staff to fill the needed positions in the finance department to ensure the timely completion of financial reporting and the annual audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff have become current on internal financial reporting with the outsourcing of several accounting positions and expect the audit to be completed for the 2023 fiscal year. Name of the contact person responsible for corrective action: Doni Miller, President & Chief Executive Officer Planned completion date for corrective action plan: 2023

View Audit 14360

Finding 10683 (2022-002)

Significant Deficiency 2022

Neighborhood Health Association of Toledo, Inc.

OH

Questioned Costs Special Tests & Provisions HUD Housing Programs

Recommendation: We recommend that management continue to work and educate front desk and intake staff on the importance of the required patient application documentation so that the required support is filed before applying a sliding fee discount to a patient account. In addition, we suggest that ma...

Recommendation: We recommend that management continue to work and educate front desk and intake staff on the importance of the required patient application documentation so that the required support is filed before applying a sliding fee discount to a patient account. In addition, we suggest that management establish a policy to perform regular monitoring of a sample of patient file sliding fee applications to ensure the sliding fees are applied correctly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agreed with the above comment, and we are working with our intake and finance staff to ensure all documentation is maintained on file and scanned into the EMR system to maintain the required supporting documentation. During 2023 we have implemented a system of monitoring sliding fees applied to patient accounts. Name of the contact person responsible for corrective action: Doni Miller, President & Chief Executive Officer Planned completion date for corrective action plan: 2023

View Audit 14360

Finding 10682 (2022-001)

Significant Deficiency 2022

Neighborhood Health Association of Toledo, Inc.

OH

Cash Management Questioned Costs Allowable Costs / Cost Principles

Recommendation: We recommend that management prepare federal draw down schedules on a more timely basis to ensure the accuracy and completeness of the support for all grant expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...

Recommendation: We recommend that management prepare federal draw down schedules on a more timely basis to ensure the accuracy and completeness of the support for all grant expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agreed with the above comment and the Organization has engaged consultants to assist in creating a more robust system to document the supporting expenditures that are charged to the grant to ensure the timing of grant expenditures and allowability are appropriate. Name of the contact person responsible for corrective action: Doni Miller, President & Chief Executive Officer Planned completion date for corrective action plan: 2023

View Audit 14360

Finding 10622 (2022-003)

Significant Deficiency 2022

The Food Trust

PA

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

DEPARTMENT OF AGRICULTURE 2022‐003 Food Insecurity Nutrition Incentive Grants Program – Assistance Listing No. 10.331 Recommendation: Management should review its practices to ensure there are adequate review controls in place so only allowable costs are allocated to federal programs. In addition, ...

DEPARTMENT OF AGRICULTURE 2022‐003 Food Insecurity Nutrition Incentive Grants Program – Assistance Listing No. 10.331 Recommendation: Management should review its practices to ensure there are adequate review controls in place so only allowable costs are allocated to federal programs. In addition, the funding received for the questioned costs should be remitted back to the funder by the organization. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization had no internal finance staff from October 2020 through July 2021, and was not fully staffed until March 2023. Having adequate staffing levels within the department allows for the proper review of transactions and helps to prevent errors of this nature. When this error was identified, the Organization contacted the funder to initiate the return of funds. The Organization recently received instructions from the funder and is processing the refund of $4,696. Name(s) of the contact person(s) responsible for corrective action: Regine Metellus, Vice President of Finance Planned completion date for corrective action plan: The planned corrective action will be completed by December 2023.

View Audit 14285 Questioned Costs: $1

Finding 10617 (2022-002)

Significant Deficiency 2022

The Food Trust

PA

Questioned Costs Allowable Costs / Cost Principles Reporting

DEPARTMENT OF AGRICULTURE 2022‐002 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program and Food Insecurity Nutrition Incentive Grants Program – Assistance Listing No. 10.561 and 10.331 Recommendation: We recommend The Food Trust review the allocation process for fr...

DEPARTMENT OF AGRICULTURE 2022‐002 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program and Food Insecurity Nutrition Incentive Grants Program – Assistance Listing No. 10.561 and 10.331 Recommendation: We recommend The Food Trust review the allocation process for fringe benefits to ensure amounts reflect a more accurate representation of the actual fringe benefits incurred by the organization. In addition, the Food Trust should review its practices to ensure all supporting documentation is retained for federal purchases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization had no internal finance staff from October 2020 through July 2021. During that time, there was no review of the fringe benefits calculations. The new finance staff discovered this error and corrected the fringe benefits calculations starting in October 2022. Name(s) of the contact person(s) responsible for corrective action: Regine Metellus, Vice President of Finance Planned completion date for corrective action plan: This matter has been corrected and the updated rates have been in place for the entirety of fiscal year 2023.

View Audit 14285 Questioned Costs: $1

Finding 10599 (2022-011)

Significant Deficiency 2022

Langston University

OK

Questioned Costs Reporting Significant Deficiency § 200.303

U.S. Department of Education 2022-011 COVID-19 Educational Stabilization Fund: HEERF Student Portion – Assistance Listing No. 84.425E HEERF Institutional Portion – Assistance Listing No. 84.425F Recommendation: We recommend the University implement procedures to ensure the information reported on th...

U.S. Department of Education 2022-011 COVID-19 Educational Stabilization Fund: HEERF Student Portion – Assistance Listing No. 84.425E HEERF Institutional Portion – Assistance Listing No. 84.425F Recommendation: We recommend the University implement procedures to ensure the information reported on the annual reports are complete and accurate. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. The University, if allowed by the U.S. Department of Education, will correct a previous entry in the HEERF prior year annual reporting. The University will obtain and retain support for all required disclosures at the time of reporting to verify accuracy and will document this review. Disclosure reports will be reviewed by someone independent of the preparer before they are filed, and the reviewer will reconcile the reports to supporting documentation to ensure accuracy and completeness. Name(s) of the contact person(s) responsible for corrective action: Robert Dixon, Director of Grants and Contracts Financial Administration at Oklahoma State University. Planned completion date for corrective action plan: January 2024

View Audit 14277

Finding 10563 (2022-018)

Material Weakness 2022

Langston University

OK

Questioned Costs Student Financial Aid Eligibility § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review internal control reports and implement review controls for work performed by third party servicers. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. The University is already utilizing Visual Compliance to assess all vendors for suspension and debarment but will obtain and document the review of the SOC 2 report for Visual Compliance annually. Name(s) of the contact person(s) responsible for corrective action: Scott Schlotthauer, Chief Procurement Officer at Oklahoma State University. Planned completion date for corrective action plan: December 2023

View Audit 14277

Finding 10562 (2022-017)

Significant Deficiency 2022

Langston University

OK

Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University implement procedures to ensure that the risk assessment used to determine compliance with the Gramm-Leach-Bliley act is properly reviewed. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. The University is creating a GLBA management program to govern security of GLBA data and ensure compliance with associated requirements. Name(s) of the contact person(s) responsible for corrective action: Heath Hodges, A&M CIO. Planned completion date for corrective action plan: March 2024

View Audit 14277

Finding 10561 (2022-016)

Material Weakness 2022

Langston University

OK

Questioned Costs Student Financial Aid Material Weakness § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the student financial aid department review its current procedures for evaluating students that did not receive a passing grade in a term to ensure enrollment status changes are determined timely and accurately. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. Procedures are being updated to ensure enrollment changes for students who did not receive a passing grade in a term will have their enrollment status changes reported timely and accurately. Name(s) of the contact person(s) responsible for corrective action: Sheila McGill Executive Director, Financial Aid & Scholarships, Langston University. Planned completion date for corrective action plan: January 2024

View Audit 14277

Finding 10560 (2022-015)

Material Weakness 2022

Langston University

OK

Questioned Costs Student Financial Aid Material Weakness § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review its current procedures for Title IV funds and implement additional procedures to ensure refunds are returned timely. We also recommend the University implement formal review procedures to document the Return of Title IV calculations are being performed to minimize the likelihood that errors may go undetected and not be corrected in a timely manner. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. Procedures for review and return of Title IV funds are being updated to ensure refunds are returned in a timely manner. Return of Title IV calculations are being documented and reviewed by a party independent of the preparer to minimize the likelihood that errors go undetected and/or not be corrected in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Sheila McGill Executive Director, Financial Aid & Scholarships, Langston University. Planned completion date for corrective action plan: January 2024

View Audit 14277

Corrective Action Plans

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