Corrective Action Plans

Finding 539365 (2024-002)

Significant Deficiency 2024

OR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates are reported to NSLDS within 60 days of an enrollment status change and that enrollment is being properly certified every 60 ...

Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates are reported to NSLDS within 60 days of an enrollment status change and that enrollment is being properly certified every 60 days. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action in Response to Finding: Portland State University relies on a third party, National Student Clearinghouse, to report student enrollment status changes to the NSLDS. Fall 2023 and Winter 2024 enrollment certification files were provided to NSC for relay to NSLDS. Despite this, these enrollment files were never provided to NSLDS and as such the students status change, effective September 26, 2023, was not certified within the NSLDS until May 3, 2024. We are researching why these enrollment certification files were never provided to the NSLDS. Name of the Contact Person Responsible for Corrective Action: Nicolle DuPont, Associate Registrar Planned Completion Date for Corrective Action Plan: April 2025

View Audit 349899

Finding 539258 (2024-710)

Significant Deficiency 2024

State of Wisconsin

WI

Student Financial Aid Reporting Subrecipient Monitoring

Planned Corrective Action: The financial aid office will report enrollment of unofficial withdrawals/last date of attendance on NSLDS upon completion of the Return to Title IV calculations and when unofficial withdrawals are reviewed at the end of each term. The Registrar's Office will review NSC G ...

Planned Corrective Action: The financial aid office will report enrollment of unofficial withdrawals/last date of attendance on NSLDS upon completion of the Return to Title IV calculations and when unofficial withdrawals are reviewed at the end of each term. The Registrar's Office will review NSC G (graduated) not applied reports after submitting degree verify files and corrections will be made, if needed, within 30 day period after submission. Anticipated completion date: financial aid has already acted on this beginning Fall 2024. Registrar's office will begin review of "G Not Applied" reportsbeginning Spring 2025. Person responsiblef or correctiveaction: Financial aid MIchelle Lamb, lamb@uwosh.edu, Alison Casady, casadya@uwosh.edu, Julia Bodette, bodettej@uwosh.edu

View Audit 349896

Finding 539257 (2024-709)

Significant Deficiency 2024

State of Wisconsin

WI

Student Financial Aid Reporting Special Tests & Provisions

Planned Corrective Action: As soon as UW-Milwaukee was notified during the LAB review process that enrollment status effective dates were being reported incorrectly, we took action to correct this issue. While a permanent fix to the extract process from PeopleSoft is dependent on Oracle providing a ...

Planned Corrective Action: As soon as UW-Milwaukee was notified during the LAB review process that enrollment status effective dates were being reported incorrectly, we took action to correct this issue. While a permanent fix to the extract process from PeopleSoft is dependent on Oracle providing a reliable solution to the issue or UW-Milwaukee Information Technology rewriting a custom process and therefore outside of the immediate control of the Registrar’s Office, the Registrar’s Office did immediately start using the “mass correction” feature for the 1800 series warnings provided by the NSC. This will result in enrollment status effective dates which fulfil the Department of Education’s requirements. Since utilizing the “mass correction” option increases the amount of time needed to work through NSC error and warning reports, the Registrar’s Office is hopeful that a more permanent reliable solution on the SIS level will be coming in the future. In the meantime, we will continue to utilize the mass correction option to ensure that enrollment status effective dates are only changed if a student’s enrollment status changes, per the Department of Education’s requirements. UW-Milwaukee Registrar’s Office staff reviewed the records of the five individuals that LAB indicated did not have accurate data reported to the NSLDS. We discovered that the data was reported accurately for enrollment status changes, which would result in a change in effective date. However, it appears that the NSLDS roster request schedule differs from UW-Milwaukee’s enrollment reporting schedule to the NSC. UWMilwaukee reports enrollment information to the NSC on the third Tuesday of each month. It looks like the NSLDS does a roster request at the beginning of the third week of each month. We will investigate if it is possible to adjust our NSC submission schedule to move up by one week, so new data should be available for the mid-month NSLDS roster request. Anticipated Completion Date: May 1, 2025 Person responsible for corrective action: Emily Bach, Records Coordinator UW-Milwaukee Registrar’s Office ecbach@uwm.edu

View Audit 349896

Finding 539256 (2024-708)

Significant Deficiency 2024

State of Wisconsin

WI

Student Financial Aid Reporting Subrecipient Monitoring

Planned Corrective Action: UW-Madison’s Office of Student Financial Aid (OSFA) and Registrar’s Office (RO) reviewed the enrollment reporting recommendations cited in Finding 2024-708 and corrected error reports as appropriate. UW-Madison will review procedures to report all changes in student enroll...

Planned Corrective Action: UW-Madison’s Office of Student Financial Aid (OSFA) and Registrar’s Office (RO) reviewed the enrollment reporting recommendations cited in Finding 2024-708 and corrected error reports as appropriate. UW-Madison will review procedures to report all changes in student enrollment accurately, completely, and in a timely manner for all instances that require reporting. OSFA and RO will review and update internal procedures to ensure that the date that a student is unofficially withdrawn is communicated and reported consistently between the National Student Loan Data System (NSLDS) and the National Student Clearinghouse (NSC) as appropriate. Prior to the LAB’s review, UW-Madison discovered and corrected issues relating to program enrollment status in NSC and NSLDS. As of November 2024, updates were made for all retroactive instances using appropriate conferral dates and accurate “G - Graduated” statuses. The long-term solution includes the creation of a “Graduates Only Enrollment” file which includes all students who have been reported as enrolled, not withdrawn in a given term and who have earned their degree in each of UW-Madison’s three degree conferral dates. This enrollment file will trigger an enrollment status update that occurs outside of the automatic NSC process. UW-Madison has updated procedures and now uses the NSC extract process to comply with the NSLDS and NSC reporting procedures for program-level enrollment status effective dates. For the beginning of the Fall 2025 term, UW-Madison will update procedures and extract logic from the student information system to ensure accuracy in the reporting of program begin dates. In the meantime, the RO team has reviewed, tested, and updated the process to ensure previously inaccurate program begin dates are corrected. Anticipated Completion Date: September 30, 2025 Person responsible for corrective action: Beth Warner Registrar Office – Division of Enrollment Mangement beth.warner@wisc.edu

View Audit 349896

Finding 539250 (2024-700)

Significant Deficiency 2024

State of Wisconsin

WI

Student Financial Aid Reporting Significant Deficiency

Planned Corrective Action: Financial Aid will continue to reconcile Direct Loans and the Federal Pell Grant programs with the Department of Education through the Common Origination and Disbursement system. The loan coordinator and Pell Grant manager will confirm SIS amounts reconcile with WISER mont...

Planned Corrective Action: Financial Aid will continue to reconcile Direct Loans and the Federal Pell Grant programs with the Department of Education through the Common Origination and Disbursement system. The loan coordinator and Pell Grant manager will confirm SIS amounts reconcile with WISER monthly, at minimum. If there are any discrepancies, the Controller will be contacted to assist with internal reconciliation of funds. Anticipated Completion Date: Will begin corrective action Spring 2025 Person responsible for corrective action: Alison Casady, Director of Financial Aid; casadya@uwosh.edu In conjunction with Direct Loan coordinator: Ashley Hass; hassa@uwosh.edu Pell Grant program manager: Elizabeth Bloedow; bloedowe@uwosh.edu Controller: Mai Lee; Financial Services; leemai@uwosh.edu

View Audit 349896

Finding 539230 (2024-303)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

Wisconsin Department of Health Services Planned Corrective Action: This finding is a continuation of a prior year finding. The current finding does not include any new recommendations. The prior year finding continued into SFY 2023-24 because we didn’t receive the finding until the final quarter of ...

Wisconsin Department of Health Services Planned Corrective Action: This finding is a continuation of a prior year finding. The current finding does not include any new recommendations. The prior year finding continued into SFY 2023-24 because we didn’t receive the finding until the final quarter of SFY 2023-24, and the federal website would not accommodate the solution we implemented immediately upon receipt of the finding. DHS adjusted its corrective action plan and successfully submitted all the SFY 2023-24 awards to the federal website in July 2024. This represents timely reporting for obligations occurring in June 2024, though technically after the audit period. No further corrective actions are needed for this finding. Anticipated Completion Date: July 2024 Person responsible for corrective action: Vanessa Salata, Section Chief Expenditure Accounting, Bureau of Fiscal Services, Division of Enterprise Services vanessaa.salata@dhs.wisconsin.govRebuttal from the Wisconsin Legislative Audit Bureau In its corrective action plan on page 349, the Department of Health Services noted that it had adjusted its prior year corrective action plan and successfully submitted all the FY 2023-24 Social Services Block Grant (SSBG) awards to the federal website in July 2024. To assist the reader in understanding the corrective action plan, we offer the following clarification: The July 2024 submission was not timely for amounts awarded under SSBG that were obligated through agreements signed in fall 2023.

View Audit 349896

Finding 539229 (2024-302)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.332

Wisconsin Department of Health Services Planned Corrective Action: After the SFY 2022-23 audit finding was received, DHS immediately began corrective actions. No new concerns were identified by LAB during their SFY 2023-24 audit. DHS corrected the assistance listing number (ALN) of TANF funds transf...

Wisconsin Department of Health Services Planned Corrective Action: After the SFY 2022-23 audit finding was received, DHS immediately began corrective actions. No new concerns were identified by LAB during their SFY 2023-24 audit. DHS corrected the assistance listing number (ALN) of TANF funds transferred to the SSBG on the DHS website (https://www.dhs.wisconsin.gov/gears/index.htm) for the calendar year 2023 and 2024 Basic County Allocation on March 20, 2024. DHS changed the ALN for TANF funds transferred to the SSBG on the calendar year 2025 Basic County Allocation contracts that started January 1, 2025. Anticipated Completion Date: January 1, 2025 Person responsible for corrective action: Rebecca Mogensen, Section Chief Managerial Accounting, Bureau of Fiscal Services, Division of Enterprise Services rebeccaj.mogensen@dhs.wisconsin.gov

View Audit 349896

Finding 539228 (2024-201)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

Planned Corrective Action: The DCF Bureau of Finance will continue to review and improve the FFATA reporting process to ensure the reporting is accurate and timely. Anticipated Completion Date: The bureau will complete this work by June 30, 2026. Person responsible for corrective action: Rachelle Ar...

Planned Corrective Action: The DCF Bureau of Finance will continue to review and improve the FFATA reporting process to ensure the reporting is accurate and timely. Anticipated Completion Date: The bureau will complete this work by June 30, 2026. Person responsible for corrective action: Rachelle Armstrong, Director Bureau of Finance Rachelle.Armstrong@wisconsin.gov

View Audit 349896

Finding 539224 (2024-900)

Significant Deficiency 2024

State of Wisconsin

WI

Reporting § 200.303

Planned Corrective Action: The Office of the Commissioner of Insurance accepts the Legislative Audit Bureau’s recommendation to ensure financial reports are filed according to the terms and conditions of the 1332 State Innovation Waivers grant award. The following corrective actions have been taken:...

Planned Corrective Action: The Office of the Commissioner of Insurance accepts the Legislative Audit Bureau’s recommendation to ensure financial reports are filed according to the terms and conditions of the 1332 State Innovation Waivers grant award. The following corrective actions have been taken: • The written policies and procedures were updated to require a secondary review of the annual Standard Form 425 Federal Financial Report. • An amended filing was submitted to the U.S. Department of Health and Human Services on October 25, 2024. Anticipated Completion Date: October 25, 2024 Person responsible for corrective action: Rebecca Easland, Deputy Commissioner of Insurance Rebecca.easland@wisconsin.gov

View Audit 349896

Finding 539210 (2024-309)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

Wisconsin Department of Health Services Planned Corrective Action: DHS agrees with the recommendation to continue efforts to implement the reporting improvements started after the prior year audit. As stated by LAB, updates have been made to the Federal Funding Accountability and Transparency Act (F...

Wisconsin Department of Health Services Planned Corrective Action: DHS agrees with the recommendation to continue efforts to implement the reporting improvements started after the prior year audit. As stated by LAB, updates have been made to the Federal Funding Accountability and Transparency Act (FFATA) reporting process and procedures since the prior audit, and they were implemented in the final quarter of SFY 2023-24. Unfortunately, at the time we received the prior year finding, much of SFY 2023-24 was complete, so we had little time to improve FY 2023- 24 reporting. Since the prior audit, all reporting has been accomplished in a timely manner, provided the Federal Award Identification Number (FAIN) was made available by the federal government in a timely manner. For many awards, including Substance Abuse Block Grant, this doesn’t become available for up to 10 months after the period of performance begins, making timely reporting of the subawards impossible. DHS is struggling to meet the extensive audit requirements of FFATA reporting, while also ensuring it adds value to the public. For example: The contract signed date is not captured in STAR and can’t be pulled by query. Manual intervention is required to locate the subaward signed date. • Though the description field is required, it is not displayed publicly in the subawards search results page under the FAIN. In this way, the field may not add value to the public, so DHS uses it to describe the award in ways that are administratively purposeful. • DHS must be informed of subawards by DCF and UW to report them. Reasonably, DHS relies on language in the interagency grant agreement to communicate with these agencies. This communication did not happen in all instances. Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Vanessa Paulsen, Section Chief Expenditure Accounting, Bureau of Fiscal Services, Division of Enterprise Services vanessa.paulsen@dhs.wisconsin.gov

View Audit 349896

Finding 539205 (2024-800)

Significant Deficiency 2024

State of Wisconsin

WI

Reporting § 200.328

Planned Corrective Action: DNR has developed a master tracking spreadsheet to track all of the grants and the financial reporting requirements for each grant. This spreadsheet is maintained and reviewed by the Management and Grant Accounting Section Chief to ensure all federal financial reports are ...

Planned Corrective Action: DNR has developed a master tracking spreadsheet to track all of the grants and the financial reporting requirements for each grant. This spreadsheet is maintained and reviewed by the Management and Grant Accounting Section Chief to ensure all federal financial reports are submitted by the due dates. This corrective action was implemented in October 2024, prior to receiving the interim audit memo. Anticipated Completion Date: 10/31/24 Person responsible for corrective action: Name, Title: Gabriel Nankee, Management and Grant Accounting Section Chief Division or Unit (if applicable): Internal Services, Bureau of Finance Email address: Gabriel.Nankee@Wisconsin.gov

View Audit 349896

Finding 539204 (2024-101)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

Planned Corrective Action: The Wisconsin Department of Administration (DOA) is committed to accountability and transparency in federal award administration, as is the objective of Federal Funding Accountability and Transparency Act (FFATA) reporting under 2 CFR s. 170. Accordingly, in March 2024, in...

Planned Corrective Action: The Wisconsin Department of Administration (DOA) is committed to accountability and transparency in federal award administration, as is the objective of Federal Funding Accountability and Transparency Act (FFATA) reporting under 2 CFR s. 170. Accordingly, in March 2024, in response to the auditor’s finding and recommendations, DOA inquired to the Office of Management and Budget (OMB) for clarification on the requirements for reporting subaward modifications in the FFATA Subaward Reporting System (FSRS). OMB’s response indicated that DOA should “use the total amount after adjusted,” which was DOA’s practice at the time and thus, was maintained. In February 2025, DOA became aware of U. S. General Services Administration (GSA) knowledge base article titled, “Five tips for accurate FFATA* subaward reporting”, published at the Federal Service Desk (fsd.gov). The article states, “When you modify a subaward, update the original report with the new information. If you modify the amount, replace the original amount with the new amount.” In response to that guidance, DOA updated its guidance to state agencies effective March 2025. DOA’s updated guidance also incorporated changes resulting from GSA’s February 27, 2025, announcement that FSRS.gov would be retired on March 6, 2025, and subaward reporting transitioned to SAM.gov effective March 8, 2025. State agencies were provided training regarding the updated guidance on March 6, 2025. Anticipated Completion Date: March 31, 2025 Person responsible for corrective action: Dustin Trickle, Executive Policy & Budget Manager State Budget Office Division of Executive Budget & Finance dustin.trickle1@wisconsin.gov

View Audit 349896

Finding 539183 (2024-100)

Significant Deficiency 2024

State of Wisconsin

WI

Eligibility Reporting Significant Deficiency § 200.303

Planned Corrective Action: As the auditors noted, the Department of Administration implemented the policies and procedures it developed to review and assess the service organization audit report for the Homeowner Assistance Fund to establish and maintain effective internal control over federal award...

Planned Corrective Action: As the auditors noted, the Department of Administration implemented the policies and procedures it developed to review and assess the service organization audit report for the Homeowner Assistance Fund to establish and maintain effective internal control over federal awards. Anticipated Completion Date: October 2, 2024 Person responsible for corrective action: David Pawlisch, Administrator Division of Energy, Housing and Community Resources david.pawlisch@wisconsin.gov

View Audit 349896

Finding 539173 (2024-400)

Material Weakness 2024

State of Wisconsin

WI

School Nutrition Programs Subrecipient Monitoring Material Weakness

Planned Corrective Action: The Department of Public Instruction (DPI) will complete and submit reports for subaward information in the FFATA Subaward Reporting System (FSRS) for the Child Nutrition Cluster (CNC) starting in fiscal year 2025. The internal processes established to ensure proper report...

Planned Corrective Action: The Department of Public Instruction (DPI) will complete and submit reports for subaward information in the FFATA Subaward Reporting System (FSRS) for the Child Nutrition Cluster (CNC) starting in fiscal year 2025. The internal processes established to ensure proper reporting of subaward information did not include payments made for Child Nutrition Cluster grants, as the Department did not believe the FFATA requirement applied to these awards. Upon notification that DPI is required to include these awards, the written policies and procedures are being updated to include processes to identify which subawards and subrecipients have exceeded $30,000 and complete the monthly FFATA reporting as required. Anticipated Completion Date: Person responsible for corrective action: Michael Brendel, Assistant Director School Financial Services Team Division of Finance and Management Department of Public Instruction michael.brendel@dpi.wi.go

View Audit 349896

Finding 539172 (2024-712)

Significant Deficiency 2024

State of Wisconsin

WI

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.510

The Universities of Wisconsin (UW) will revise and strengthen documented procedures for preparing the Schedule of Expenditures of Federal Awards (SEFA) to include additional steps to accurately identify grant activity between UW universities and grant activity between UW universities and other state...

The Universities of Wisconsin (UW) will revise and strengthen documented procedures for preparing the Schedule of Expenditures of Federal Awards (SEFA) to include additional steps to accurately identify grant activity between UW universities and grant activity between UW universities and other state agencies. Additionally, documented procedures to accurately identify the grant reporting cluster will be revised. Additional training and guidance will be provided to UW university and administration stakeholders on revised documented procedures as a critical part of the improvement in the SEFA reporting process. Anticipated Completion Date: November 2025 Person responsible for corrective action: Josh Smith Senior Associate Vice President for Finance Universities of Wisconsin josh.smith@wisconsin.edu

View Audit 349896

Finding 539166 (2024-001)

Significant Deficiency 2024

Cambridge College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2024-001 Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control Contact person(s) responsible for corrective action – Dennis Madigan, VP of Administration and Finance Anticipated completion date – Completed in July 2024 Corrective Action Federal Student Aid proc...

Finding 2024-001 Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control Contact person(s) responsible for corrective action – Dennis Madigan, VP of Administration and Finance Anticipated completion date – Completed in July 2024 Corrective Action Federal Student Aid processing has moved to Bay Path University effective 7/1/24. Responsible Party: Dennis Madigan, VP Administration and Finance

View Audit 349889

Finding 539154 (2024-002)

Significant Deficiency 2024

Felician University

NJ

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Common Origination and Disbursement (COD) Reporting Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is repo...

Common Origination and Disbursement (COD) Reporting Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Felician University has evaluated its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Appropriate staff have been notified, and management will regularly monitor this issue during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Kath Prieto, Director of Financial Aid Planned completion date for corrective action plan: April 1st, 2025.

View Audit 349884

Finding 539152 (2024-001)

Material Weakness 2024

Felician University

NJ

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around NSLDS to ensure the University understands the definitions for each en...

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around NSLDS to ensure the University understands the definitions for each enrollment information that gets reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Felician University has evaluated and updated our procedures in overseeing submission to NSLDS and notified the appropriate staff. Management will monitor this issue regularly during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Erminda Velez, Director of Registration and Records Planned completion date for corrective action plan: April 1st, 2025.

View Audit 349884

Finding 539146 (2024-001)

Significant Deficiency 2024

Worker Education & Resource Center INC

CA

Reporting

In the year being audited (July 1, 2023-June 30, 2024), we have removed our Fiscal Audit Consultant and replaced that with a Director of Finance employee that has the skill, knowledge, and education for this matter to be resolved for subsequent audits. Also, moving forward each new grant contract wi...

In the year being audited (July 1, 2023-June 30, 2024), we have removed our Fiscal Audit Consultant and replaced that with a Director of Finance employee that has the skill, knowledge, and education for this matter to be resolved for subsequent audits. Also, moving forward each new grant contract will be discussed with our CPA firm for guidance on the proper application of the grant/contract as it relates to the proper classification of restricted and unrestricted funds.

View Audit 349874

Finding 539143 (2024-001)

Significant Deficiency 2024

Mountain Communities Supporting Education, Inc.

VT

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

We understand that the two areas of concern were related to: 1. Charging future grant expenses to prepaid expenses and accounts payable. We recognize that this occurrence was due to a one-time grant transfer from another organization. We have taken this as a learning opportunity and will not re...

We understand that the two areas of concern were related to: 1. Charging future grant expenses to prepaid expenses and accounts payable. We recognize that this occurrence was due to a one-time grant transfer from another organization. We have taken this as a learning opportunity and will not repeat this procedure. It is essential to adhere to proper accounting principles. 2. An error in the calculation of PTO. We agree that this was an oversight that could have been prevented by a secondary review of the data. While these were largely isolted incidents, we understand the importance of robust internal controls. Therefore, to more accurately state the ending balances on the MCSE Balance Sheet and to prevent similar issues in the future, we propose the following updates to our internal controls: 1. Segregation of Duties: Purpose: To ensure no single individual has complete control over all aspects of a financial transaction. 2. Approval Workflows: Purpose: To establish clear approval processes for all financial transactions. 3. Periodic Reconciliations: Purpose: To regularly compare balances in the general ledger with supporting documentation (e.g., bank statements, and subsidiary ledgers). We believe these enhancements will strengthen our financial management and ensure greater accuracy in our reporting. We are commiteeed to implementing these changes promptly and will provide documentation of their implementation.

View Audit 349831

Finding 539141 (2024-003)

Significant Deficiency 2024

Bristol Community College

MA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

The College will be looking at making some business process changes to review files submitted to NSC (National Student Clearing House) and NSLDS (National Student Loan Data Service) on a monthly basis and perform monthly reconciliation between responsible offices to ensure students are accurately re...

The College will be looking at making some business process changes to review files submitted to NSC (National Student Clearing House) and NSLDS (National Student Loan Data Service) on a monthly basis and perform monthly reconciliation between responsible offices to ensure students are accurately reported to ED/NSLDS. This new implementation will allow the College/Office to better verify each student’s enrollment status, status changes and related effective date visibility of reporting issues in the future. Timeline for Implementation of Corrective Action Plan Implemented Fall 2024 Contact Person: Alaina Marcotte, Director Financial Aid

View Audit 349828

Finding 539136 (2024-001)

Significant Deficiency 2024

Wyoming Energy Authority

WY

Internal Control / Segregation of Duties HUD Housing Programs Reporting

2024-001: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review ...

2024-001: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review the Accounting Manager’s monthly financials and back up documentation. In addition, the Board treasurer reviews bank statements and bank reconciliations monthly. The Authority has also hired an external accounting firm to assist in the review process. Completion Date - December 2024 Contact Person - Jami Blosmo, Accounting Manager

View Audit 349825

Finding 539115 (2024-002)

Material Weakness 2024

Shoals Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Description of Corrective Action Plan: Shoals Community School Corporation will implement a secondary review of all reports submitted in the future regarding any federal funding. Kindra Hovis, Superintendent will share the reports with Kendra Wright, Treasurer and Kendra Wright, Treasurer, will shar...

Description of Corrective Action Plan: Shoals Community School Corporation will implement a secondary review of all reports submitted in the future regarding any federal funding. Kindra Hovis, Superintendent will share the reports with Kendra Wright, Treasurer and Kendra Wright, Treasurer, will share with Kindra Hovis, Superintendent all future federal awards’ expenditures and revenue reports to ensure accurate reviews and submissions. Responsible Party and Timeline for Completion: Kendra Wright, Treasurer and Kindra Hovis, Superintendent-this will be implemented monthly to review any federal funding moving forward.

View Audit 349820

Finding 539113 (2024-002)

Significant Deficiency 2024

Fairleigh Dickinson University

NJ

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.1

The University will implement an additional level of review within the Finance Department over the Schedule of Expenditures of Federal Awards in order to ensure accuracy and completeness of the schedule. In addition, there will be inclusion of the Office of Grants and Sponsored Projects in the prep...

The University will implement an additional level of review within the Finance Department over the Schedule of Expenditures of Federal Awards in order to ensure accuracy and completeness of the schedule. In addition, there will be inclusion of the Office of Grants and Sponsored Projects in the preparation and review of the schedule. The University is also looking into the implementation of software for award management to help avoid future oversights.

View Audit 349819

Finding 539107 (2024-001)

Significant Deficiency 2024

Puerto Rico Traffic Safety Commission

PR

Subrecipient Monitoring Reporting

We concur with the auditors’ recommendations. The Commission will comply with Federal Funding Accountability and Transparency Act reporting requirement for all first_x0002_tier sub-awards (sub-grant and subcontracts). A procedure will be established delineating the threshold, responsibilities in dat...

We concur with the auditors’ recommendations. The Commission will comply with Federal Funding Accountability and Transparency Act reporting requirement for all first_x0002_tier sub-awards (sub-grant and subcontracts). A procedure will be established delineating the threshold, responsibilities in data collection and reporting. Implementation Date: During the 2024-2025 fiscal year Responsible Person: Mr. Luis Carrucini Ortiz Finance Director

View Audit 349818

Corrective Action Plans

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