Corrective Action Plans

Finding 526332 (2024-001)

Significant Deficiency 2024

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2024-001 Corrective Action Plan: To ensure that the college is using the same effective date for (unofficial) withdrawal on both the R2T4 calculations and for reporting unofficial withdrawal enrollment changes to NSLDS, the financial aid office will forward the list of students who a...

Finding number: 2024-001 Corrective Action Plan: To ensure that the college is using the same effective date for (unofficial) withdrawal on both the R2T4 calculations and for reporting unofficial withdrawal enrollment changes to NSLDS, the financial aid office will forward the list of students who are determined to have unofficially withdrawn and their associated date of unofficial withdrawal to the registrar's office at the end of each term. The registrar's office will then adjust all students' records in their SIS (Banner) as needed prior to submitting their report to NSC/NSLDS. This corrective action plan was finalized in June 2024. Finding 2024-01 occurred prior to the action plan’s implementation. Timeline for Implementation of Corrective Action Plan: June 2024 Contact Person Mark Boudreau, Comptroller

View Audit 345265

Finding 526305 (2024-001)

Significant Deficiency 2024

Louisville/jefferson County Metro Government

KY

Questioned Costs Reporting § 200.510

Finding ALN 11.307 During testing of the Economic Adjustment Assistance (ALN 11.307) grant two issues were noted. The federal expenditure amount was reported incorrectly on the SEFA provided by Louisville Metro and information in the loan payment system was incorrect for two written off loans. The a...

Finding ALN 11.307 During testing of the Economic Adjustment Assistance (ALN 11.307) grant two issues were noted. The federal expenditure amount was reported incorrectly on the SEFA provided by Louisville Metro and information in the loan payment system was incorrect for two written off loans. The amount reported on the SEFA was $1,501,755. The correct federal expenditure amount is $3,072,347. An adjustment to the SEFA was made to correct the federal expenditure amount. The loan payment for the written off loan, Barbie Bac’z, did not follow the order of priority. The METCO Board approved $14,699 to be written off for The Limbo LLC per the 12/14/23 METCO memo. However, the amount on the grant portfolio that was written off was $14,577. The difference between the minutes and the grant portfolio is $122. “We recommend communication between the OMB Grants division and the agency handling a federal grant be improved to ensure the SEFA is accurate. Auditor’s Recommendation We recommend management periodically reconcile the RLF loan system to catch errors before too much time has passed and make corrections when needed. We recommend that management correct the next semi-annual report and the information used to prepare the chart attached to the semi-annual report is for the correct fiscal year.” Management Response Management concurs with the auditors’ finding and recommendation. Metro Government will implement controls for periodic reconciliation of the RLF loan system to catch errors before too much time has passed in addition to a year-end review for a secondary supervisor and management review to ensure an accurate outcome before submission for audit review. Anticipated Completion Date Periodic Reconciliation of RLF program quarterly beginning April 1, 2025 Annual Review to be completed by July 15 for fiscal year ending June 30 Contact Responsible For Corrective Action Richard Champion Louisville Metro Finance Director (502) 574-1881

View Audit 345218 Questioned Costs: $1

Finding 526246 (2024-023)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Responsible Contact Person(s): Mike Jones, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federa...

Responsible Contact Person(s): Mike Jones, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 4/30/2025

View Audit 345214

Finding 526244 (2024-017)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

Responsible Contact Person(s): Steve Hanoka, Information Security Officer Corrective Action Planned: Third-party Management that will cover ensuring all deliverables required are part of a procedure and work instruction. In addition, to specifically address the points in the finding, ISO will ensure...

Responsible Contact Person(s): Steve Hanoka, Information Security Officer Corrective Action Planned: Third-party Management that will cover ensuring all deliverables required are part of a procedure and work instruction. In addition, to specifically address the points in the finding, ISO will ensure that the work instructions cover obtaining a confirmation on the geographic location of sensitive data monthly and vulnerability scan results at least every 90 days. During this procedure implementation, ISO will also work to specifically obtain these deliverables from the vendor in question. Estimated Completion Date: 3/31/2025

View Audit 345214

Finding 526243 (2024-011)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Responsible Contact Person(s): Mike Jones, Chief Information Officer Corrective Action Planned: Language has been added to the Conduent contract renewal for option years 1 and 2 to require the SOC 1 Type II. The renewal is in the process of being reviewed and executed to go into effect July 1, 2025...

Responsible Contact Person(s): Mike Jones, Chief Information Officer Corrective Action Planned: Language has been added to the Conduent contract renewal for option years 1 and 2 to require the SOC 1 Type II. The renewal is in the process of being reviewed and executed to go into effect July 1, 2025. Language added to contract renewal: Contractor Internal Controls Reports The Contractor shall provide the Department, at a minimum; annual, unredacted reports from its independent external auditor on the effectiveness of the Contractor’s internal controls conducted in accordance with the AICPA Statement on Standards for Attestation Engagements. If the reports disclose deficiencies in internal controls, the Contractor shall include management’s corrective action plans to remediate the deficiency. The Contractor shall provide the following reports: · SOC 1 Type 2 Report that reports on the controls at the service organization which are relevant to the user entities’ internal control over financial reporting · SOC 2 Type 2 Report covering all five Trust Services Criteria (Security, Availability, Processing Integrity, Privacy and Confidentiality) The contractor shall provide the Department with these internal control reports within 30 days of the report’s issue date. Reports shall cover a period of 12 months beginning from the end date of the prior audit period with the first report covering a period of 12 months from the execution date of this contract. The contractor shall provide unredacted SOC 1 Type 2 and/or SOC 2 Type 2 reports as described above for any subservice organizations which provide a service to the Contractor that may impact the Department’s financial, program operations, or data security as determined by the Department. Estimated Completion Date: 7/1/2026

View Audit 345214

Finding 526237 (2024-104)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Frank Smith, Associate Director of Benefit Programs Corrective Action Planned: DSS will perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve reporting errors. Additio...

Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Frank Smith, Associate Director of Benefit Programs Corrective Action Planned: DSS will perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve reporting errors. Additionally, DSS will create a systems modification request to correct errors that are identified as occurring as a result of inaccurate programming in the data modification phase of federal report creation. Estimated Completion Date: 12/31/2025

View Audit 345214

Finding 526226 (2024-106)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Responsible Contact Person(s): Ida Witherspoon, Chief Financial Officer Corrective Action Planned: Send periodic e-mail reminders to program staff responsible for submitting FFATA data to the Federal Reporting Unit for submission to the federal government. Estimated Completion Date: 3/15/2025

View Audit 345214

Finding 526224 (2024-102)

Significant Deficiency 2024

Commonwealth of Virginia

VA

HUD Housing Programs Reporting Significant Deficiency § 200.303

Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Frank Smith, Associate Director of Benefit Programs Corrective Action Planned: DSS will perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve reporting errors. Additio...

Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Frank Smith, Associate Director of Benefit Programs Corrective Action Planned: DSS will perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve reporting errors. Additionally, DSS will create a systems modification request to correct errors that are identified as occurring as a result of inaccurate programming in the data modification phase of federal report creation. Benefit Program is working with appropriate parties to resolve outstanding errors. Estimated Completion Date: 6/30/2025

View Audit 345214

Finding 526223 (2024-101)

Material Weakness 2024

Commonwealth of Virginia

VA

Subrecipient Monitoring Eligibility Material Weakness

Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Mark Golden, Economic Assistance and Employment Manager - Division of Benefit Programs Corrective Action Planned: Perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve...

Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Mark Golden, Economic Assistance and Employment Manager - Division of Benefit Programs Corrective Action Planned: Perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve reporting errors. Create a systems modification request to correct errors that are identified as occurring as a result of inaccurate programming in the data modification phase of federal report creation. A Change Request has been submitted to address these findings. The results of the implementation and effectiveness of the implemented changes will be analyzed. Benefit Program working with appropriate parties to resolve outstanding errors. Estimated Completion Date: 6/30/2025

View Audit 345214

Finding 526206 (2024-107)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Subrecipient Monitoring Reporting Significant Deficiency

Responsible Contact Person(s): Kimberly Boehme, OPGS Director Corrective Action Planned: Policies and procedures for grant management - to include subrecipient monitoring and FFATA reporting - will be revised. Oversight responsibilities will be determined for the Office of Grant Management, Office...

Responsible Contact Person(s): Kimberly Boehme, OPGS Director Corrective Action Planned: Policies and procedures for grant management - to include subrecipient monitoring and FFATA reporting - will be revised. Oversight responsibilities will be determined for the Office of Grant Management, Office of Purchasing and General Services, and Office of Financial Management. Employees responsible for managing grants and subrecipients will receive training on the new process. Estimated Completion Date: 12/31/2025

View Audit 345214

Finding 526161 (2024-090)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Student Financial Aid Reporting Subrecipient Monitoring

GMU Responsible Contact Person(s): Alethia Shipman, Director, Student Financial Aid Corrective Action Planned: George Mason will implement the following plan of action: - Management will enhance its communications relating to enrollment reporting in the Registrar and Financial Aid Offices. - Implem...

GMU Responsible Contact Person(s): Alethia Shipman, Director, Student Financial Aid Corrective Action Planned: George Mason will implement the following plan of action: - Management will enhance its communications relating to enrollment reporting in the Registrar and Financial Aid Offices. - Implement corrective actions to ensure that the University reports accurate and timely student enrollment status changes to the National Student Loan Data System. - Management will consider implementing a quality control review process to monitor the accuracy of campus and program-level batch submissions, such as implementing regularly scheduled self-audits of NSC data. Estimated Completion Date: 12/31/2025 NSU Responsible Contact Person(s): Carla L. Dailey, Director of Financial Aid Corrective Action Planned: The University has developed detailed procedures to improve reporting to NSLDS. These procedures include reviewing and updating Colleague system processing, designating staff members in both the Registrar and Financial Aid Offices to process, review and resolve reporting issues, and continued monitoring and verification of reports transmitted to NSLDS from the National Student Clearinghouse. Estimated Completion Date: 8/31/2025 NVCC Responsible Contact Person(s): Angelique Robinson, College Registrar Zina Jemison, Associate College Registrar Corrective Action Planned: Step 1: College Registrar (CR) and Associate College Registrar (ACR) will review National Student Loan Data System trainings, documentation, and initiate training sessions with appropriate NSLDS staff to answer any outstanding questions about the system. Step 2: CR and ACR will review important NSLDS deadlines and incorporate lessons learned from the trainings to set the tone for internal deadline processing changes so that the semi-automated graduation process can be performed in a faster manner. The CR and ACR will also determine which additional team members within the College Records Office will assist in the completion of record updating and reporting requirements within NSLDS, outlining the specific tasks that will need to be done by each participating member and the information system queries that will be used for internal auditing purposes. Step 3: CR and ACR will consult with Financial Aid staff to finalize new internal record adjustment processing deadlines to ensure that the changes in procedures are made in a timely manner and in support of Financial Aid processes. Estimated Completion Date: 6/30/2025 ODU Responsible Contact Person(s): Carrie John, University Registrar Corrective Action Planned: The University is taking corrective action to ensure accurate and timely reporting of student enrollment changes to NSLDS. Corrective actions include enhancing procedures, providing additional training, and improving internal reviews. Estimated Completion Date: 6/30/2026 RU Responsible Contact Person(s): Katie Piper, Registrar Corrective Action Planned: The Registrar's Office has met and completed initial planning and timelines to address procedural changes needed to report the loan data timely. Estimated Completion Date: 12/31/2025 UVA Responsible Contact Person(s): Steve Kimata, Associate Vice President for Enrollment and University Registrar Corrective Action Planned: The University will implement additional controls to ensure the accuracy and timeliness of enrollment data reported to NSLDS. This includes working collaboratively with Student Financial Services and Information Technology Services to monitor and report late withdrawals, review and update the information system process for creating enrollment files, and implement a quality control review to check student status change batches for accuracy and timeliness. Estimated Completion Date: 6/30/2025 VSU Responsible Contact Person(s): Nedra Jones, University Registrar Corrective Action Planned: 1) VSU has implemented an automated alert system to notify staff of upcoming reporting deadlines, cross-referenced information system data with the SCHEV Degree Inventory Report, and are actively collaborating with SCHEV to resolve discrepancies. These items are complete. 2) Additionally, VSU is in the process of implementing the following additional corrective actions: A.) A comprehensive review of current enrollment reporting processes; B.) Closer collaboration with VSU third-party service provider to streamline and improve the enrollment reporting; C.) Designating an individual within the Registrar's Office to oversee National Student Clearinghouse (NSC) and NSLDS reporting duties; and D.) establishing a quality control process to include monthly random sample audits of enrollment data. Additionally, VSU will reconcile student addresses between the information system and NSLDS for Federal Direct Loan borrowers. Estimated Completion Date: 12/31/2025

View Audit 345214

Finding 526138 (2024-100)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Student Financial Aid Reporting

Responsible Contact Person(s): Sherika Charity, Director of Financial Aid Corrective Action Planned: Step 1: Review and update the FISAP Completion Documentation to clearly identify sources of data. This will include notating the specific data points for reporting enrollment and total tuition and fe...

Responsible Contact Person(s): Sherika Charity, Director of Financial Aid Corrective Action Planned: Step 1: Review and update the FISAP Completion Documentation to clearly identify sources of data. This will include notating the specific data points for reporting enrollment and total tuition and fees from VCCS provided reports and reviewing the FISAP for accuracy before submitting. Estimated Completion Date: 8/30/2025

View Audit 345214

Finding 526136 (2024-096)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Student Financial Aid Reporting Significant Deficiency

Responsible Contact Person(s): Brad Barnett, Director, University Scholarships and Financial Aid Corrective Action Planned: Implement a "direct loan posting date audit report procedure," which outlines how posting dates in the management application are compared to posting dates in the system. Also ...

Responsible Contact Person(s): Brad Barnett, Director, University Scholarships and Financial Aid Corrective Action Planned: Implement a "direct loan posting date audit report procedure," which outlines how posting dates in the management application are compared to posting dates in the system. Also add a checklist item to the monthly reconciliation to confirm the new procedure is being followed. Estimated Completion Date: 4/1/2025

View Audit 345214

Finding 526135 (2024-095)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Special Tests & Provisions Student Financial Aid Reporting

NVCC Responsible Contact Person(s): Sherika Charity, Director of Financial Aid Corrective Action Planned: Step 1: Additional training was provided to all relevant financial aid staff focusing on the accurate and timely calculation and return of unearned Title IV funds. This training emphasized the ...

NVCC Responsible Contact Person(s): Sherika Charity, Director of Financial Aid Corrective Action Planned: Step 1: Additional training was provided to all relevant financial aid staff focusing on the accurate and timely calculation and return of unearned Title IV funds. This training emphasized the importance of adhering to regulatory guidelines and utilizing the institution's Information System-generated Return to Title IV (R2T4) report. Step 2: Quality control process has been implemented. The Associate Director or Director of Financial Aid will conduct a thorough review and quality control check of all R2T4 calculations prior to the return of funds. Estimated Completion Date: 6/30/2025 ODU Responsible Contact Person(s): Stephanie Jennelle, Associate Vice President for Budget and Financial Planning Corrective Action Planned: The University is taking corrective action to ensure unclaimed aid is promptly returned. Corrective action includes enhancing procedures for processing unclaimed checks containing Title IV funds. These enhancements include modifying the timing and frequency of outreach and follow up due diligence to students to ensure unclaimed Title IV funds are returned timely. Estimated Completion Date: 12/31/2025 RU Responsible Contact Person(s): Allison Pratt, Director of Financial Aid Corrective Action Planned: The accounting, financial aid, and internal audit departments have met to plan corrective actions. As procedure updates were occurring through the fiscal year that was audited, Internal audit initially chose additional sampling periods to test. Procedures are being reviewed and will continue to be updated in accordance with the finding results and Internal Audits' findings. Estimated Completion Date: 6/30/2025

View Audit 345214

Finding 526133 (2024-093)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Student Financial Aid Reporting Significant Deficiency

NSU Responsible Contact Person(s): Carla L. Dailey, Director of Financial Aid Corrective Action Planned: NSU Financial Aid Office will ensure that the unearned funds for students will be sent to COD timely. NSU will ensure that all files are submitted timely so that this will not be a future issue....

NSU Responsible Contact Person(s): Carla L. Dailey, Director of Financial Aid Corrective Action Planned: NSU Financial Aid Office will ensure that the unearned funds for students will be sent to COD timely. NSU will ensure that all files are submitted timely so that this will not be a future issue. A reinforcement of procedures for exporting disbursements and staff training will be maintained as well as ensuring that a back-up staff member is in place. Estimated Completion Date: 8/31/2025 NVCC Responsible Contact Person(s): Sherika Charity, Director of Financial Aid Linsha Xie, Controller Corrective Action Planned: Step 1: Establish clear and documented communication protocols between the Financial Aid Office and the Controller's Office regarding student withdrawals and the return of unearned Title IV funds. This will include designated points of contact in each office, a standardized process for the Financial Aid Office to notify the Controller's Office of requiring a return of Title IV funds, confirming the return by the Controller’s Office, and regular meetings between the two offices to review procedures and address any issues. Step 2: Develop a written policy and procedure. This will include step-by-step instructions for processing the return of funds, including required documentation and timelines, Clear delineation of responsibilities between the Financial Aid Office and the Controller's Office, and contingency plans for staff turnover or absences. Step 3: Conduct periodic reviews and reconciliation of returned Title IV funds to ensure accuracy and timeliness. This will include reconciling returned funds with ED records and identifying any discrepancies or delays in the return of unearned funds. Estimated Completion Date: 6/30/2025 ODU Responsible Contact Person(s): Vera Riddick, Director of Financial Aid Corrective Action Planned: The University is taking corrective action to improve processes to ensure data accuracy and compliance with reporting requirements. Corrective actions include utilizing system functionality and enhancing Office of Student Financial Aid procedures. Differences totaling $325 that were identified during the audit have been returned to the Department of Education. Estimated Completion Date: 12/31/2025

View Audit 345214

Finding 526131 (2024-091)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Student Financial Aid Special Tests & Provisions Internal Control / Segregation of Duties

GMU Responsible Contact Person(s): Alethia Shipman, Director, Student Financial Aid Corrective Action Planned: To enhance and ensure the accuracy and timeliness of Return to Title IV (R2T4) calculations and processes, the Office of Student Financial Aid will implement several corrective actions. The...

GMU Responsible Contact Person(s): Alethia Shipman, Director, Student Financial Aid Corrective Action Planned: To enhance and ensure the accuracy and timeliness of Return to Title IV (R2T4) calculations and processes, the Office of Student Financial Aid will implement several corrective actions. These include increasing personnel to ensure R2T4 calculations are completed promptly, collaborating closely with the Associate Director of Funds Management to ensure funds are returned in a timely manner, coordinating with the Office of the University Registrar to ensure student withdrawals are coded accurately and promptly, and making necessary adjustments to the schedule and review process for reports to ensure compliance. Estimated Completion Date: 12/31/2025 NSU Responsible Contact Person(s): Carla L. Dailey, Director of Financial Aid Corrective Action Planned: NSU Registrar’s Office has documented procedures for running report(s) to identify all students who withdraw within a specific timeframe. A schedule will be created to ensure that the report is run accurately and timely. This will allow timely processing and submission of data by the Financial Aid Office. The Financial Aid Office will utilize the schedule created by the Registrar to ensure that the list of withdrawn students is completed timely. Estimated Completion Date: 8/31/2025 NVCC Responsible Contact Person(s): Sherika Charity, Director of Financial Aid Lisa Boyko, Associate Director of Financial Aid Corrective Action Planned: Step 1: The Associate of Financial Aid, R2T4, will provide additional training to staff member(s) responsible for performing R2T4 calculations and returns. This will include training on R2T4 guidelines, information system generated reports, and review of the college R2T4 policies and procedures. Step 2: Use VCCS Custom R2T4 Report to identify students who are subject to Title IV adjustments/returns. This will include the staff member responsible for R2T4s will use the VCCS Custom R2T4 to perform appropriate calculations and returns for all student identified. Step 3: The Director/Associate Director of Financial Aid, R2T4, will administer quality control of R2T4s. This will include reviewing the R2T4 report to identify outstanding R2T4s. Periodically running information system generated reverse R2T4 report to identify any R2T4s that were not processed. If any R2T4s are identified as unprocessed, the staff member responsible for R2T4s will promptly perform the R2T4 as outlined in the policies and procedures. Estimated Completion Date: 6/30/2025

View Audit 345214

Finding 526123 (2024-010)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Responsible Contact Person(s): Kevin Platea, Chief Information Officer Corrective Action Planned: DSS has 15 plus applications that are in active oversight, IT Business Administration is in receipt of the required SOC 2, Type 2 reports. However, additional requirements to capture the SOC 1, Type 2 ...

Responsible Contact Person(s): Kevin Platea, Chief Information Officer Corrective Action Planned: DSS has 15 plus applications that are in active oversight, IT Business Administration is in receipt of the required SOC 2, Type 2 reports. However, additional requirements to capture the SOC 1, Type 2 reports has not yet been accomplished. Estimated Completion Date: 12/31/2025

View Audit 345214

Finding 526117 (2024-003)

Material Weakness 2024

Frontier School Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Context: We noted that for two claims in a sample of four, the Food Service Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. Additionally, the number of meals claimed on two of the four claims sampled did not agree...

Context: We noted that for two claims in a sample of four, the Food Service Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. Additionally, the number of meals claimed on two of the four claims sampled did not agree to the supporting meal system reports. There was a gross overstatement of meals claimed of $349 and a gross understatement of meals claimed of $161 resulting in a net over reimbursement amount of $188. Contact Person Responsible for Corrective Action: Steve Boulanger, Food Service Director Contact Phone Number: 765-240-2372 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As of February 2024, the Food Service Director prepares the claim for reimbursement, and the Corporation Treasurer double checks all numbers and signs the claim. Anticipated Completion Date: 02/01/2024

View Audit 345211 Questioned Costs: $1

Finding 526113 (2024-001)

Significant Deficiency 2024

Cadence Care Network

OH

Reporting

Recommendation: Management should formalize monthly accounting and closing procedures to include reconciliation of all significant account balances and to ensure accurate financial reporting information is being maintained by the Organization. Action Taken: Management at Cadence Care Network recogni...

Recommendation: Management should formalize monthly accounting and closing procedures to include reconciliation of all significant account balances and to ensure accurate financial reporting information is being maintained by the Organization. Action Taken: Management at Cadence Care Network recognizes that there have been shortcomings in the reconciliation processes; however, they have developed and put into action closure and reconciliation schedules. Those processess have now been in place since the new CFO implemented them throughout the last part of 2024. The ongoing audit has established that Cadence Care Network relies excessively on auditors for reconciling accounts and creating schedules. During the leadership transition, it became apparent that the previous CFO lacked the necessary vision and skills to effectively lead the financial department. The shortcomings and inefficiencies of the former administration were only highlighted by the current CFO. With the new CFO in charge, a sense of order and direction has been established, new positions have been created, innovative strategies have been introduced to support growth, and policies have been enforced, and integrated into a short- and long-term plan.

View Audit 345207

Finding 526022 (2024-001)

Significant Deficiency 2024

Great Lakes Commission

MI

Subrecipient Monitoring Reporting Significant Deficiency

Auditor Description of Criteria, Condition, and Effect: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountabilit...

Auditor Description of Criteria, Condition, and Effect: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. The Commission did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. As a result, the Commission did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Auditor Recommendation: We recommend that the Commission review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. Corrective Action: Management concurs with the finding. The Commission will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement. Responsible Person: Joseph Bertram, Financial Operations Manager. Anticipated Completion Date: June 30, 2025.

View Audit 345168

Finding 525976 (2024-002)

None 2024

Converse University

SC

Student Financial Aid Subrecipient Monitoring Reporting

Compliance Requirement Finding: Special Test and Provisions – Enrollment Reporting The University had not reported changes of the sampled graduated or withdrawn students to the National Student Loan Data System (“NSLDS”) as required under the Uniform Grant Guidance for the year ended June 30, 2024, ...

Compliance Requirement Finding: Special Test and Provisions – Enrollment Reporting The University had not reported changes of the sampled graduated or withdrawn students to the National Student Loan Data System (“NSLDS”) as required under the Uniform Grant Guidance for the year ended June 30, 2024, accurately or timely. Student Financial Aid Cluster, Assistance Listing # 84.007, 84.033, 84.038, 84.063, 84.268 Corrective Action Plan The finding was due to a lack of a process to correctly backdate administrative withdrawals when a student receives a "W" grade after the withdrawal deadline. This inconsistency led to inaccurate reporting to the National Student Loan Data System (NSLDS) and the academic file. To address this, management has collaborated with the Offices of Campus Technology, Student Financial Services, and the Registrar and has developed and implemented better procedures for handling administrative withdrawals. These procedures will ensure: • Consistent reporting of withdrawal dates to NSLDS. • Ensuring that withdrawal dates are recorded uniformly in both the Registrar’s office and Student Financial Services. • Accurate assignment of "W" grades according to the academic calendar. These new procedures were implemented in the beginning of 2024. The Registrar’s office will continue to submit regular enrollment reports to NSLDS, promptly reporting any changes to student enrollment as required. The Office of the Registrar will be responsible for implementing the corrective action plan, under the supervision of the University Registrar and Director of Institutional Research and Effectiveness. Shannon Bishop Shannon.bishop@converse.edu University Registrar

View Audit 345135

Finding 525913 (2024-001)

Material Weakness 2024

The House of Hope, Inc.

FL

Reporting

Criteria: Timely preparation of account reconciliations is essential to producing accurate and relevant financial reports. Condition: During the audit, a number of adjusting journal entries were proposed by both the audit team and management. These entries were to adjust errors or to reflect year-en...

Criteria: Timely preparation of account reconciliations is essential to producing accurate and relevant financial reports. Condition: During the audit, a number of adjusting journal entries were proposed by both the audit team and management. These entries were to adjust errors or to reflect year-end accruals. Cause: Existing closing procedures should be reviewed and updated to ensure that they are properly followed in producing timely reports and reducing year-end adjustments. Effect: The results were delays in producing reconciliations, account analyses and other financial reports needed by management and the auditors. Recommendation: We believe that the year-end closing could proceed more quickly by incorporating a closing schedule that indicates who will perform each procedure and when completion of each procedure is due and accomplished. The timing of specific procedures could be coordinated with the timing of management’s or the auditor’s need for information. All reconciliations should be prepared and reviewed by those informed of such matters to ensure accuracy. Management Response: We acknowledge that the finding identified in the 2023 audit has repeated in the 2024 audit, and we recognize the importance of fully addressing these concerns to ensure more accurate and efficient financial procedures moving forward. We have since successfully hired a qualified staff accountant who is now in place and working diligently to ensure compliance with all financial procedures for the fiscal year 2025. This key hire, along with the enhanced and fully implemented month-end checklist, will help us consistently meet the necessary financial reporting standards.

View Audit 345049

Finding 525887 (2024-002)

Significant Deficiency 2024

Kildahl Park Pointe Cooperative

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 345043

Finding 525868 (2024-001)

Significant Deficiency 2024

United Ways of Iowa

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

UWI management identified the late reporting error during the year and made alternative arrangements with the grantor to come into compliance prior to fiscal year end. To assure compliance with federal grants, procedures are in place for grant reporting oversignt.

View Audit 345031

Finding 525866 (2024-001)

Significant Deficiency 2024

Adlai E. Stevenson H.s. 125

IL

Reporting

Condition: The 2023 data collection form and audit package were not submitted timely. Plan: The Superintendent, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements. Anticipated Date of Completion: June 30, 2025

View Audit 345024

Corrective Action Plans

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