Corrective Action Plans

Finding 537287 (2024-001)

None 2024

Centro Comprensivo De Cáncer De La Universidad De Puerto Rico

PR

Reporting Internal Control / Segregation of Duties § 200.512

The Comprehensive Cancer Center (CCC) has implemented a Corrective Action Plan on November 2023 and has significantly improved the submission of the Single Audit Report FY 2023 and the data collection. The result of the implementation of the corrective action plan for FY 2023 allows the CCC to begin...

The Comprehensive Cancer Center (CCC) has implemented a Corrective Action Plan on November 2023 and has significantly improved the submission of the Single Audit Report FY 2023 and the data collection. The result of the implementation of the corrective action plan for FY 2023 allows the CCC to begin the financial statement and Single Audit of FY 2024 on time. We establish a procedure to ensure that the information required to be disclosed in the Single Audit is scheduled. Despite efforts to complete the Single Audit FY 2023 on March 31, 2024, CCCUPR Management and auditors agreed that they require two (2) additional months to complete the process. To ensure the timely completeness of the Financial Statement and Single audit of FY 2024 before March 31, 2025 we implement the following aggressive work plan:  Management closing and submission Final Trial Balance to Auditors August 26, 2024.  Completion and Delivery to Auditors PBC items November 30, 2024.  Distribution of Financial Statement and Single Audit Draft for review (management and Auditors) February 4, 2025  Final review of the Draft by the auditors – February 28, 2025.  Final Issuance of Financial Statement, Single Audit, and data collection March 14, 2025.

View Audit 348549

Finding 537286 (2024-001)

None 2024

Independence Communities INC

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

Audit Finding 2024-001: - There was a shortfall in the monthly deposits to the replacement reserve due to the December 2024 deposit not being made in a timely manner. - We have made up the shortfall in February 2025 and in the future, will ensure the monthly deposits are done in a timely manner. - N...

Audit Finding 2024-001: - There was a shortfall in the monthly deposits to the replacement reserve due to the December 2024 deposit not being made in a timely manner. - We have made up the shortfall in February 2025 and in the future, will ensure the monthly deposits are done in a timely manner. - Name and Title of contact person responsible for corrective action: - Steve Colella, -Making a Difference in Property Management, LLC - Management Agent - 6800 Park Ten Blvd, Ste 184-W - San Antonio, TX 78213

View Audit 348542 Questioned Costs: $1

Finding 537285 (2024-001)

None 2024

Montgomery Supported Housiing INC

TX

Questioned Costs HUD Housing Programs Reporting

Audit Finding 2024-001: Bookkeeping fees for the year ended December 31, 2024 were overpaid by $30. Additionally, there was still $30 due to the Project for overpaid management fees from the prior year. - Management will repay the $60 by deducting $30 from the management fee and $30 from the bookk...

Audit Finding 2024-001: Bookkeeping fees for the year ended December 31, 2024 were overpaid by $30. Additionally, there was still $30 due to the Project for overpaid management fees from the prior year. - Management will repay the $60 by deducting $30 from the management fee and $30 from the bookkeeping fee for March. - Name and Title of contact person responsible for corrective action: -Steve Colella, - Making a Difference in Property Management, LLC - Management Agent - 6800 Park Ten Blvd, Ste 184-W - San Antonio, TX 78213

View Audit 348541 Questioned Costs: $1

Finding 537279 (2024-001)

None 2024

Chautauqua Opportunities, INC

NY

Questioned Costs Reporting Cash Management

The Agency agrees with this finding and will implement the following: Make all necessary accounting adjustments to reflect the changes in the indirect cost charged for FY2023 & FY2024; Notify all affected funding agencies of the need to adjust the indirect cost charged, thus correcting any overcharg...

The Agency agrees with this finding and will implement the following: Make all necessary accounting adjustments to reflect the changes in the indirect cost charged for FY2023 & FY2024; Notify all affected funding agencies of the need to adjust the indirect cost charged, thus correcting any overcharges made through the remittance of funding and/or budget amendments; Update the indirect cost allocation worksheet with the correct provisional rate as per the current Nonprofit Rate Agreement from the Department of Health and Human Services.

View Audit 348514 Questioned Costs: $1

Finding 537266 (2024-002)

Significant Deficiency 2024

Phoenix Indian Center

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.510

Corrective Action Plan: Several steps have been taken to address the need for timely and accurate reporting. The steps taken and listed below will allow management to properly administer grants and file audit and data collection timely in the future. Turnover of finance staff occurred. Management ac...

Corrective Action Plan: Several steps have been taken to address the need for timely and accurate reporting. The steps taken and listed below will allow management to properly administer grants and file audit and data collection timely in the future. Turnover of finance staff occurred. Management acquired the services of an outside firm to address the deficiencies in the records and to correct and establish a system in order to prevent further occurrences of late reconciliations and untimely reporting. Management has restructuring the finance department with two positions, hiring a Director of Finance and Grants & Contracts Analyst. Additional steps implemented and processes improved in order to establish a system of recording and reporting all financial events: • Payroll entry is streamlined including contemporaneous entry. • Credit cards – Reporting and recording is established in a file so that purchases are logged at the initialization of each purchase. • Reconciliation of all balance sheet accounts are maintained on a current month basis. • A checklist is established for monthly steps. This checklist is maintained by Finance and forwarded to the CEO along with the monthly financial reports. • A thorough review of separation of duties for internal controls was conducted. Implementation is an ongoing process as is analyzing improvements. Persons Responsible: Jolyana Begay-Kroupa, CEO Katherine Gray, Finance Director Estimated Completion Date: June 30, 2025

View Audit 348497

Finding 537263 (2024-003)

Significant Deficiency 2024

Project Quest

OR

Reporting Significant Deficiency

Finding # 2024-003 Type: Significant deficiency over reporting A.L. Number: 21.027 Department of U.S. Treasury Significant Deficiency Reports submitted to funding agencies did not have documented review and approval. Corrective Action: The Organization agrees with the auditor’s recommendation. A...

Finding # 2024-003 Type: Significant deficiency over reporting A.L. Number: 21.027 Department of U.S. Treasury Significant Deficiency Reports submitted to funding agencies did not have documented review and approval. Corrective Action: The Organization agrees with the auditor’s recommendation. At the time of this audit’s publishing, the Organization has implemented additional procedures and controls to document review and approval of reports. Anticipated Completion Date March 2025

View Audit 348495

Finding 537253 (2024-002)

Significant Deficiency 2024

Youth Shelters and Family Services, Inc.

NM

Reporting Subrecipient Monitoring Significant Deficiency § 200.510

Views Of Responsible Officials and Corrective Action Plan Response: Youth Shelters and Family Services, Inc. (YSFS) acknowledges the finding and agrees that improvements are needed in preparing the Schedule of Expenditures of Federal Awards (SEFA). YSFS is committed to ensuring compliance with 2 C...

Views Of Responsible Officials and Corrective Action Plan Response: Youth Shelters and Family Services, Inc. (YSFS) acknowledges the finding and agrees that improvements are needed in preparing the Schedule of Expenditures of Federal Awards (SEFA). YSFS is committed to ensuring compliance with 2 CFR 200.510(b) and will take the necessary steps to enhance the accuracy and timeliness of SEFA preparation. Corrective Action Plan: To address the identified deficiencies, YSFS will develop processes to aid in the implementation of the following corrective actions: 1. Establish a Formal SEFA Preparation Process: • Develop and implement a standardized SEFA preparation procedure, including all required elements (a federal portion of expenditures, grant name, grantor name, Assistance Listing number, and pass-through entity information). • Assign clear responsibilities for SEFA preparation and review to designated finance personnel. • SEFA will be prepared quarterly, rather than waiting until year-end, to allow for ongoing review and corrections. 2. Improve Internal Controls Over SEFA Preparation: • Implement a reconciliation process to compare SEFA expenditures with the federal revenues and expenditures. • Review and update QuickBooks job categories regularly to ensure proper coding of federal expenditures. • Establish a dual-review process where a second finance team member or external consultant reviews SEFA for accuracy before submission. 3. Training and Capacity Building: • Provide training to finance staff on Uniform Guidance requirements for SEFA preparation. • Ensure staff are familiar with federal grant compliance requirements and reporting obligations. 4. Enhance Monitoring and Accountability: • Set internal deadlines for SEFA preparation to prevent delays. • Conduct periodic internal reviews of federal grant expenditures to ensure compliance and accuracy. • Management oversight of SEFA preparation is required to ensure completeness and correctness. Finding resolved timeline: YSFS aims to develop a process to implement these corrective actions and have an accurate, timely SEFA process by June 30, 2025, to ensure compliance with federal regulations in the upcoming fiscal year. Designation of employee position responsible for meeting this deadline: Heather Hoffman, Julie Weigand, and an external consultant will oversee and ensure this corrective action plan's development and successful implementation.

View Audit 348481

Finding 530397 (2024-023)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Reporting § 200.303

Corrective action plan: TVC’s will ensure that all VES’s approved grant documents are retained not only in TVC’s Finance Department but also in the TVC’s VES program in the event of management turnover. Implementation dates: February 2025 Responsible persons: Michelle Nall, Chief Financial Office...

Corrective action plan: TVC’s will ensure that all VES’s approved grant documents are retained not only in TVC’s Finance Department but also in the TVC’s VES program in the event of management turnover. Implementation dates: February 2025 Responsible persons: Michelle Nall, Chief Financial Officer, and Anna Baker, Director of Veteran Employment Services

View Audit 348386

Finding 530389 (2024-020)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Corrective action plan: TxDOT AVN will implement procedures to ensure FFATA reports are reviewed and approved by a separate individual and submitted in a timely manner. Implementation dates: The procedure has been partially implemented, including the addition of the screen shots. A full implementa...

Corrective action plan: TxDOT AVN will implement procedures to ensure FFATA reports are reviewed and approved by a separate individual and submitted in a timely manner. Implementation dates: The procedure has been partially implemented, including the addition of the screen shots. A full implementation will be completed by March 1, 2025. Responsible persons: Michelle Burcham, AVN Grant & Admin Section Director, Allison Martin, Grant Manager Lead, Cassandra Moore, Grant Manager

View Audit 348386

Finding 530385 (2024-019)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329

Corrective action plan: TxDOT Aviation has modified the procedures for the SF-425 report preparation to require the subrecipient share of the expenditures to be properly reported when the match is from a local source. A Checklist will be created to include this amount when the document is reviewed...

Corrective action plan: TxDOT Aviation has modified the procedures for the SF-425 report preparation to require the subrecipient share of the expenditures to be properly reported when the match is from a local source. A Checklist will be created to include this amount when the document is reviewed by the Grant & Admin Section Director. TxDOT AVN will explore the consideration of including the local share in its accounting system which would allow identification of the local amount. Implementation dates: February 15, 2025 Responsible persons: Michelle Burcham, AVN Grant & Admin Section Director, Allison Martin, Grant Manager Lead

View Audit 348386

Finding 530372 (2024-015)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Special Tests & Provisions Allowable Costs / Cost Principles Reporting § 200.303

Corrective action plan: Based on the recommendation above, HHSC Medicaid & CHIP Services (MCS) Financial Reporting and Audit Coordination (FRAC) has incorporated the suggested enhanced controls around the review of MLR report submissions to ensure they are complete and accurate. In order to enhan...

Corrective action plan: Based on the recommendation above, HHSC Medicaid & CHIP Services (MCS) Financial Reporting and Audit Coordination (FRAC) has incorporated the suggested enhanced controls around the review of MLR report submissions to ensure they are complete and accurate. In order to enhance existing controls, MCS FRAC has included a section for MLR reviewers to ensure Methodology(ies) for allocation of expenditures tab questions are complete. Likewise, specific instructions have been added to the review document to ensure the recommendations are met. These enhanced controls will be included in Fiscal Year (FY) 2025 and ongoing review of MLR report submissions. Implementation dates: November 2025 Responsible persons: Jason Mendl, Deputy Associate Commissioner, FRAC

View Audit 348386

Finding 530347 (2024-010)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Allowable Costs / Cost Principles Special Tests & Provisions Eligibility § 200.303

Corrective action plan: HHSC has enacted changes to policies and timelines to ensure SOC 1 Type 2 reports are completed in a timely manner each year. HHSC will evaluate language in new and/or amending contracts to ensure contractual language supports these efforts. Implementation date: September ...

Corrective action plan: HHSC has enacted changes to policies and timelines to ensure SOC 1 Type 2 reports are completed in a timely manner each year. HHSC will evaluate language in new and/or amending contracts to ensure contractual language supports these efforts. Implementation date: September 30, 2025 Responsible persons: Michael Blood, Deputy Associate Commissioner, Contract Administration and Provider Monitoring

View Audit 348386

Finding 530343 (2024-008)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Reporting Significant Deficiency § 200.303

Corrective action plan: HHSC has already implemented a final review by all agencies who receive SSBG funding and all HHSC staff. In the future, the federal funds office will coordinate efforts with the Federal Reporting personnel to ensure the amounts noted on the ACF-196 report are consistent wit...

Corrective action plan: HHSC has already implemented a final review by all agencies who receive SSBG funding and all HHSC staff. In the future, the federal funds office will coordinate efforts with the Federal Reporting personnel to ensure the amounts noted on the ACF-196 report are consistent with the amount on the Post Expenditure Report. Implementation dates: March 30, 2025 Responsible persons: Racheal Kane, Director, Federal Funds

View Audit 348386

Finding 530339 (2024-007)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.308 § 200.403

Corrective action plan: Social Services Block Grant (SSBG) Actions Taken: HHSC Fund Management worked with Chief Financial Officer (CFO) Operations Support to develop a query to identify journal transactions that post in the CAPPS Financials General Ledger module prior to the start date of the p...

Corrective action plan: Social Services Block Grant (SSBG) Actions Taken: HHSC Fund Management worked with Chief Financial Officer (CFO) Operations Support to develop a query to identify journal transactions that post in the CAPPS Financials General Ledger module prior to the start date of the project. This query has been run monthly since May 2024, and it was fully implemented as of August 31, 2024. Planned: Additional training on the review process for Accounting and Budget staff, and revisions to the process to emphasize meeting deadlines while new federal grants and old federal grant close out transactions occur. An expenditure transfer voucher (ETV) to correct reconciliation issue will be completed by CFO Budget staff. Block Grants for Community Mental Health Services (MHBG) Actions Taken: HHSC Fund Management will run the monthly query and take corrective action on any resulting journals prior to the close of the fiscal year. In addition, HHSC Fund Management/Cash Management does not draw federal funds past the liquidation date. These dates are denoted in their draw ledgers. Cash Management also sends a semi_x0002_monthly email during the fiscal year and a weekly email from mid-June through the end of July to HHSC Budget identifying transactions by fund source that should be cleared from the draw down report prior to the close of the fiscal year. HHSC Cash Management will continue to send the draw down clean up report and start the weekly emails the first week of June. HHSC Budget will complete any ETVs resulting from the draw down clean up report to HHSC Fund Management General Ledger for processing by July 15 to ensure the draw down accurately reflects federal expenditures for the SEFA population. Planned: Budget Management will revise the coordination process with Behavioral Health Services program financial staff administering MHBG to prioritize addressing encumbered balances on expiring block grant years at the beginning of the liquidation period and set deadlines for Program input on required financial adjustments to ensure sufficient time for processing. ETV to correct reconciliation issue will be completed. Implementation dates: February 28, 2025 Responsible persons: SSBG: Heather Nevill, Fund Management Director, Fund Accounting Raymond Jasik, Budget Director, CFO Budget Heather Anderson, Budget Manager, CFO Budget MHBG: Marcie Ochoa-Gamez, Budget Manager, Budget Management

View Audit 348386 Questioned Costs: $1

Finding 530320 (2024-005)

Material Weakness 2024

State of Texas C/o Comptroller of Public Accounts

TX

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

Corrective action plan: HHSC cannot commit to the specific designation of CAPPS-Financials as the improvement solution for FFATA reporting. However, HHSC is currently engaged in long-term planning related to improving FFATA reporting. HHSC continues to implement a quality review of selected progr...

Corrective action plan: HHSC cannot commit to the specific designation of CAPPS-Financials as the improvement solution for FFATA reporting. However, HHSC is currently engaged in long-term planning related to improving FFATA reporting. HHSC continues to implement a quality review of selected programs to assess FFATA compliance on an annual basis. Implementation dates: September 1, 2025 Responsible persons: Racheal Kane, Director, Federal Funds

View Audit 348386

Finding 530313 (2024-004)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Reporting Subrecipient Monitoring Significant Deficiency § 200.302 § 200.303 § 200.328 § 200.329

Corrective action plan: Federal Reporting will seek direction from the awarding agency if corrections are found to be needed after a report is submitted. If directed to, Federal Reporting will submit a revised report. If directed to wait until the next cumulative report to make the correction, Fed...

Corrective action plan: Federal Reporting will seek direction from the awarding agency if corrections are found to be needed after a report is submitted. If directed to, Federal Reporting will submit a revised report. If directed to wait until the next cumulative report to make the correction, Federal Reporting will save this documentation from the awarding agency. Implementation dates: February 12, 2025 (Implemented) Responsible persons: Alan Flynn, Manager, Federal Reporting

View Audit 348386

Finding 530307 (2024-003)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Matching / Level of Effort / Earmarking Reporting § 200.303

Corrective action plan: To ensure correct reporting of Area Agencies on Aging (AAAs) expenditures on the SF425 report, going forward, the Office of Area Aging Agencies (OAAA) will provide updated expenditure data to HHSC Accounting after closeout for reconciliation of the final expenditures. For r...

Corrective action plan: To ensure correct reporting of Area Agencies on Aging (AAAs) expenditures on the SF425 report, going forward, the Office of Area Aging Agencies (OAAA) will provide updated expenditure data to HHSC Accounting after closeout for reconciliation of the final expenditures. For record keeping, OAAA will also take a snapshot of the supporting data to document the expenditures at the point in time when the data was generated for the SF425. OAAA will provide in-service training for OAAA Budget Analyst and Financial Analysts on the updated process for generating, reviewing, and reconciliation of expenditure data for SF425 reporting. Federal Reporting has updated the reporting procedures for this award to state that no expenditures with CAPPS Short ID 4000 (sub-recipient) should be included for HHSC’s administration state match requirement. Federal Reporting will revise final SF425 reports as necessary if we receive updated information from OAAA after a final report has been submitted. Implementation dates: September 2025 Responsible persons: Lori Conner, Manager, OAAA Fiscal and Contract Oversight Alan Flynn, Manager, Federal Reporting

View Audit 348386 Questioned Costs: $1

Finding 530305 (2024-002)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Cash Management Reporting Procurement, Suspension & Debarment § 200.303

Corrective action plan: To strengthen SEFA preparation and review, DSHS has designated the recently hired DSHS Financial Reporting Unit Manager and Accounting Section Director to oversee the following corrective action plan actions:  Formal updates to procedures to better implement policy;  Co...

Corrective action plan: To strengthen SEFA preparation and review, DSHS has designated the recently hired DSHS Financial Reporting Unit Manager and Accounting Section Director to oversee the following corrective action plan actions:  Formal updates to procedures to better implement policy;  Completion of hiring key financial reporting positions;  A refresher training for staff and contractors involved in SEFA preparation and review; and  Development of an internal quality review process for implementation during the next SEFA. Implementation dates: November 30, 2025 Responsible persons: Paige Lovejoy, DSHS Financial Reporting Unit Manager

View Audit 348386

Finding 530302 (2024-001)

Significant Deficiency 2024

Habitat for Humanity of New Castle County INC

DE

Allowable Costs / Cost Principles Reporting Cash Management § 200.502

Corrective Action Plan: The unaudited statements were corrected for FY2024 and are reflected in the audited statements. FY2023’s were corrected through the retained earnings that show on the FY2024’s audited statements as well in the prior year’s number on the statements. The FY2024 Single Audit ref...

Corrective Action Plan: The unaudited statements were corrected for FY2024 and are reflected in the audited statements. FY2023’s were corrected through the retained earnings that show on the FY2024’s audited statements as well in the prior year’s number on the statements. The FY2024 Single Audit reflects these changes as well. Management invoices at the times allowed upon the different grant funders based upon percentage of completion of the project/s. We will review all on-going projects at the end of each fiscal year during the audit with the auditors to determine what reporting has to be done in order to comply with the requirements of the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance), Subpart F, Audit Requirements.

View Audit 348385

Finding 530275 (2024-001)

Material Weakness 2024

Richmond Community Schools

IN

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

Future reporting of ESSR information will be noted wherever possible either in written notation or email format to document who worked on and reviewed reporting information and submissions. We will attempt to take screenshots of any forms that are not available for printing

View Audit 348364

Finding 530273 (2024-001)

Significant Deficiency 2024

City of Carthage, Missouri

MO

Reporting Significant Deficiency

Corrective Action Plan February 11, 2025 U.S. Department of the Treasury City of Carthage, Missouri respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Ms. Traci Cox, Interim City Ad...

Corrective Action Plan February 11, 2025 U.S. Department of the Treasury City of Carthage, Missouri respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Ms. Traci Cox, Interim City Administrator City of Carthage, Missouri 326 Grant St. Carthage, MO 64836 (417) 237-7000 Independent Public Accounting Firm: KPM CPAs, PC, 1445 E. Republic Road, Springfield, MO 65804 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings - Federal Award Program Audit Compliance and Significant Deficiency 2024-001 Reporting Recommendation: We recommend management implement policies and procedures to ensure required reports are completed accurately as required by the grant agreement and Uniform Guidance. Corrective Action Taken: We will report all expenditures and obligations through the Treasury's Reporting Portal for the report due April 30, 2025, to ensure compliance with reporting requirements. Anticipated Completion Date: April 2025

View Audit 348357

Finding 530271 (2024-001)

Significant Deficiency 2024

Olivet Nazarene University

IL

Reporting Matching / Level of Effort / Earmarking Student Financial Aid § 200.303

The University understands the importance of timely R2T4 calculations. The committee review of all R2T4’s every other Wednesday did not properly catch the mistake in the two R2T4’s that were late. Even though the original calculations were done on-time, the committee did not meet before the campus c...

The University understands the importance of timely R2T4 calculations. The committee review of all R2T4’s every other Wednesday did not properly catch the mistake in the two R2T4’s that were late. Even though the original calculations were done on-time, the committee did not meet before the campus closed for the two-week Christmas/New Year’s break, due to several of the members having been away from the campus while traveling. As a result, when the committee met in January, they found an error in the denominator calculation. It was returned to the processor to correct the dates and re-calculate, and when the committee met again both were corrected. However, this caused the process to stretch past the 45-day requirement. While this indicates that the committee reviews and corrects R2T4’s properly, this certainly caused these two to be late. The University will change the committee meetings to every Wednesday, instead of every other Wednesday. This will shorten the time that any changes/mistakes are recognized and corrected. In addition, if a member is unable to meet, the remaining members will still meet and review all withdrawals. The University believes this will prevent R2T4’s missing the appropriate deadlines established by regulation. This process will begin immediately, and will be the responsibility of the Executive Director of Student Financial Services, Tiffany McCann.

View Audit 348350

Finding 530262 (2024-005)

Significant Deficiency 2024

Salem Community College

NJ

Special Tests & Provisions Student Financial Aid Reporting

Views of Responsible Officials: The College will conduct an audit of status change protocols; reporting procedures to the National Clearinghouse; and pursue National Clearinghouse procedures for uploading to National Student Loans Data System (NSLDS).

View Audit 348343

Finding 530244 (2024-004)

Significant Deficiency 2024

Wyandanch Union Free School District

NY

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.430

U.S. Department of Education -Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project # 's 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955, Grant Period Fiscal Year Ended June 30, 2024 U....

U.S. Department of Education -Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project # 's 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955, Grant Period Fiscal Year Ended June 30, 2024 U.S. Department of Education -Passed-through the NYS Education Department - Education Stabilization Fund COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period - Fiscal Year Ended June 30, 2024 COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-21- 2955; Grant Period -Fiscal Year Ended June 30, 2024 COVID-19 -American Rescue Plan -Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period - Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Req uirement: Allowable Activities and Cost Principles Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor. Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund the District was unable to provide support for time and effort worked on the grant for eleven (11) employees. Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function. Effect: The District is not in compliance with federal grant requirements and District policy. Questioned Costs: None Recommendation: We recommend the District enhance internal control measures to verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended. District's Response: The District agrees with this finding. The procedures that are typically followed were not in place during the 2024 school year due to staff changes but the District is back on track and following the correct protocol for the current year and going forward

View Audit 348332

Finding 530239 (2024-003)

Significant Deficiency 2024

Wyandanch Union Free School District

NY

Special Tests & Provisions Reporting Significant Deficiency

FINDING # 2024-003 (REPEAT FINDING OF #2023-004, 2022-001, #2021-002, #2020-003, and #2019-004) U.S. Department of Education -Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project # 's 0021-23-2955, 0011-23-6...

FINDING # 2024-003 (REPEAT FINDING OF #2023-004, 2022-001, #2021-002, #2020-003, and #2019-004) U.S. Department of Education -Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project # 's 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955, Grant Period Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Special Tests and Provisions - High School Graduation Rate Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing. Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement. Questioned Costs: None. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District's Response: The District agrees with the finding. The District's Registration and Attendance department is working under the guidance of the Superintendent of Schools to correct this issue and ensure complete and accurate records moving forward.

View Audit 348332

Corrective Action Plans

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