Corrective Action Plans

Finding 509367 (2024-003)

None 2024

VA

Student Financial Aid Eligibility Internal Control / Segregation of Duties

Individual Responsible for Corrective Action: Sarah Christoffersen, Director of Financial Aid Corrective Action: An incorrect satisfactory academic progress tracking status was assigned to a single student, which resulted in the one student receiving federal aid for the spring semester when they sh...

Individual Responsible for Corrective Action: Sarah Christoffersen, Director of Financial Aid Corrective Action: An incorrect satisfactory academic progress tracking status was assigned to a single student, which resulted in the one student receiving federal aid for the spring semester when they should have been marked as ineligible. The spring disbursement was corrected promptly when uncovered and funds have been returned to ED. An enhanced system is now in place to more clearly track the satisfactory academic progress of students who take a leave of absence from the university and return without demonstrating satisfactory academic progress at a different school. Anticipated Completion Date: 11/1/2024

View Audit 329155

Finding 509361 (2024-001)

Significant Deficiency 2024

Southern Virginia University

VA

Student Financial Aid Special Tests & Provisions Reporting

Individual Responsible for Corrective Action: Sarah Christoffersen, Director of Financial Aid Corrective Action: All instances of this finding occurred during the fall 2023 semester while we were still in the implementation process for joining the National Student Clearinghouse. Since completing im...

Individual Responsible for Corrective Action: Sarah Christoffersen, Director of Financial Aid Corrective Action: All instances of this finding occurred during the fall 2023 semester while we were still in the implementation process for joining the National Student Clearinghouse. Since completing implementation, there have been no further instances. Anticipated Completion Date: Completed

View Audit 329155

Finding 509321 (2024-001)

Significant Deficiency 2024

Cornell College

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend the College review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A proce...

Recommendation: We recommend the College review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A process for ensuring all updates to the ECAR are submitted within the proper time frame was in place. Unfortunately, there were delays on the side of the Department of Education that prevented access being granted to all systems within 10 days of Beth Davenport being hired as the Director of Financial Aid. Moving forward, this should not be an issue. Processes are in place to have board updates communicated immediately following board meetings as well as other changes to institutional leadership, third-party servicers, etc. Name of the contact person responsible for corrective action: Beth Davenport Planned completion date for corrective action plan: November 2024

View Audit 329119

Finding 509287 (2024-003)

Significant Deficiency 2024

Ord Public Schools District No. 5

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

ESTABLISH INTERNAL CONTROL OVER FINANCIAL STATEMENT PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic proc...

ESTABLISH INTERNAL CONTROL OVER FINANCIAL STATEMENT PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District will prepare of schedule of federal expenditures based on expenditure categories as found in the District's general ledger and value of commodities for lunch program. This will be prepared using an excel spreadsheet. The District will review the audit adjustments as presented by the external auditors including those related to the federal expenditures and the related worksheet. We will ensure the adjustments made to federal award expenditures are appropriate by examining the nature and amount of the adjustments. Questionable items will be discussed and agreed upon between the District and the auditors. After review and approval of the entries, they will be input into the District's general ledger and the SEFA spreadsheet will be updated. This will be compared to the SEFA that is included in the audit report and if they are in agreement, this will be approved by management. All variances will be addressed prior to finalization of the audit report and submission to the Nebraska. If the Nebraska Department of Education has questions regarding this plan, please call Dr. Heather Nebesniak at 308.728.5013.

View Audit 329096

Finding 508401 (2024-002)

Significant Deficiency 2024

Dalhart Independent School District

TX

Questioned Costs School Nutrition Programs Eligibility

The Board of Trustees has designated the responsibility of overseeing the accounting and financial reporting to the District’s superintendent, Jeff Byrd. See the District’s responses to this finding in the letter provided by the District on page 103. Finding 2024-002 - Significant Deficiency - Verif...

The Board of Trustees has designated the responsibility of overseeing the accounting and financial reporting to the District’s superintendent, Jeff Byrd. See the District’s responses to this finding in the letter provided by the District on page 103. Finding 2024-002 - Significant Deficiency - Verification of Eligibility for Free or Reduced Price Meals The District has reviewed the findings and identified areas of improvement for Child Nutrition. The district will audit the Child Nutrition information after verification each year to ensure that the correct changes have been made in the software. Internal Controls will be reviewed and strengthened to ensure proper coding moving forward.

View Audit 329023 Questioned Costs: $1

Finding 508396 (2024-001)

Significant Deficiency 2024

Manchester University, Inc.

IN

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Views of Responsible Officials and Planned Corrective Actions – The National Student Clearinghouse (NSC) Graduation Status submission calendar will be updated to reflect the necessary reporting timeline and appropriate parties within the Office of the Registrar, Student Financial Services, and Offic...

Views of Responsible Officials and Planned Corrective Actions – The National Student Clearinghouse (NSC) Graduation Status submission calendar will be updated to reflect the necessary reporting timeline and appropriate parties within the Office of the Registrar, Student Financial Services, and Office of Institutional Effectiveness will be held responsible for specific deadlines each month. The report will be completed after verification of graduation requirements and credentialing or other status changes are completed in Colleague by the Registrar's Office. Ellucian Colleague processes will be fully utilized for NSC file generation. The Registrar and Associate Registrar complete different steps in the credentialing process, but will review the student records together to ensure accuracy and timely completion. Submission of graduation status to NSC will occur after each academic term (fall and spring semester, January and summer sessions) and submission of other status changes will occur monthly and follow-ups will occur within four business days.

View Audit 329021

Finding 508381 (2024-001)

Significant Deficiency 2024

Oklahoma City Community College

OK

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

October 22, 2024 RE: Finding 2024-001 Student Financial Aid Cluster Enrollment Reporting - Clearinghouse for National Student Loan Data (NSLDS) enrollment reporting for the Fall 2023 and Spring 2024 semesters. Student Affair’s response and corrective action plan. Purpose of Student Reporting Student...

October 22, 2024 RE: Finding 2024-001 Student Financial Aid Cluster Enrollment Reporting - Clearinghouse for National Student Loan Data (NSLDS) enrollment reporting for the Fall 2023 and Spring 2024 semesters. Student Affair’s response and corrective action plan. Purpose of Student Reporting Student enrollment reporting is critical, as it is sent to the National Student Clearinghouse, which then provides this data to the National Student Loan Data System (NSLDS). This information is used to determine students' enrollment status, which is essential for the administration of financial aid, particularly for calculating grace periods and repayment timelines for student loans. Corrective Actions and Process Changes Once we identified the reporting issue, we re-ran the reports using the previous method, prior to the saved list implementation, to compare the results. We thoroughly reviewed the enrollment numbers for both semesters to ensure all students were correctly reported. In addition, we contacted the National Student Clearinghouse to make the necessary corrections. To ensure this issue is fully resolved moving forward, we have implemented a more rigorous internal process, including thorough testing and random sampling. We now compare reported enrollment data against actual student enrollment for each semester, allowing us to verify that all students are accurately reported. These enhanced measures will safeguard against similar oversights in the future. Challenges with Clearinghouse Resolution While we completed our internal corrections, we experienced significant delays in finalizing the data updates due to customer service challenges on the National Student Clearinghouse’s side. After escalating the issue, we were able to receive assistance from a representative on October 23rd, which we believe will resolve the discrepancies. Expected completion date: 10/31/24 Partys Responsible: Dr. Jason Johnson, Vice President for Student Affairs - Amanda Williams- Mize, Assistant Vice President for Enrollment Services, Registrar Contact Information: jason.k.johnson@occc.edu 405-682-1611 ext. 7784 amanda.williams-mize@occc.edu, 405-682-7537

View Audit 328998

Finding 508376 (2024-004)

Significant Deficiency 2024

Walthill Public Schools District #13

NE

Reporting Subrecipient Monitoring Cash Management

The district will add procedures to monitor that additional spending is not being done after the grant is fully spent. In addition, the District will implement controls to ensure approved budget amendments are secured prior to spending. The District will also implement controls to ensure prior year ...

The district will add procedures to monitor that additional spending is not being done after the grant is fully spent. In addition, the District will implement controls to ensure approved budget amendments are secured prior to spending. The District will also implement controls to ensure prior year spending is considered for reimbursement requests. The District will work with the grantor agency on any necessary correction of reports and submission of supporting documentation since both grants' reimbursement requests have been fully paid for the total grant amounts.

View Audit 328983

Finding 508375 (2024-003)

Significant Deficiency 2024

Walthill Public Schools District #13

NE

Reporting

We had run an incorrect report for the children with disabilities, but have added procedures to ensure the correct report is ran of the survey date. We will add procedures to review the list of children to ensure it is accurate for current IEP's prior to submitting the application.

View Audit 328983

Finding 508352 (2024-001)

Material Weakness 2024

Family Life Academy Charter Schools

NY

Subrecipient Monitoring Cash Management Reporting

We thought it was to be reported on the accrual basis to coincide with the Schedule of Federal Expenditures for expenditure incurred in the period of 7/1/2022-6/30/2023. If only expenses up to the amounts received were to be reported for the period, there would be no data related to the ESSER II and...

We thought it was to be reported on the accrual basis to coincide with the Schedule of Federal Expenditures for expenditure incurred in the period of 7/1/2022-6/30/2023. If only expenses up to the amounts received were to be reported for the period, there would be no data related to the ESSER II and ARP grants to report since we had incurred expenses exceeding the cash payments received prior to 6/30/2022. The original reports were reviewed by NYSED during their desk audit and they did not report any issues with it. In the future, we will contact the agency for the reporting instruction clarifications.

View Audit 328954

Finding 508325 (2024-001)

Significant Deficiency 2024

Oakridge Public Schools

MI

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

Finding 2024-001: Internal Controls Over Monthly Meal Claims Reports Type of Finding: Control U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Assistance Listing Number: 10.553, 10.555 and 10.559 Award Numbers: 231970, 241970, 231960, 241960, Bonus and Ent...

Finding 2024-001: Internal Controls Over Monthly Meal Claims Reports Type of Finding: Control U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Assistance Listing Number: 10.553, 10.555 and 10.559 Award Numbers: 231970, 241970, 231960, 241960, Bonus and Entitlement Commodities, 230900 and 240900 Award Year End: September 30, 2023 and September 30, 2024 Recommendation: The School District should follow established procedures to require the documented review and approval of all reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The School District has implemented a new procedure requiring that all reports be reviewed and approved by a designated reviewer before submission. The reviewer, who must possess the appropriate skills, knowledge, and experience relevant to the report's content, will ensure that the information is accurate, complete, and compliant with organizational standards and regulatory requirements. Responsible Person and Anticipated Completion Date: Food Service Director, October 2024 If the Michigan Department of Education has questions regarding this plan, please call Todd Hronek at (231) 788-7109.

View Audit 328887

Finding 508304 (2024-001)

Material Weakness 2024

Creo College Preparatory Charter School

NY

Subrecipient Monitoring Cash Management Reporting

The Charter School understands and acknowledges that the expenditures reported on the Education Stabilization Fund Annual Report were reported incorrectly, using the accrual basis of accounting, rather than the amount of reimbursement payments received. Creo has engaged a new partner to support and ...

The Charter School understands and acknowledges that the expenditures reported on the Education Stabilization Fund Annual Report were reported incorrectly, using the accrual basis of accounting, rather than the amount of reimbursement payments received. Creo has engaged a new partner to support and consult with on financial management and will work closely with the new partner to ensure that future Education Stabilization Fund Annual Reports are completed based on the amount of reimbursement payments received. Management will review the report and confirm the reported amounts agree to the reimbursement payments received on the NYSED Grants Finance reports via the NYSED website.

View Audit 328877

Finding 508302 (2024-002)

Material Weakness 2024

Hebrew Language Academy Charter School 2

NY

Subrecipient Monitoring Cash Management Reporting

Management Response The Charter School will review the NYSED Grants Finance reports via the NYSED website for the July 2022 – June 2023 reporting period to determine actual payments received and total amounts shown in the Education Stabilization Fund Annual Reporting on a cash basis. This will ensur...

Management Response The Charter School will review the NYSED Grants Finance reports via the NYSED website for the July 2022 – June 2023 reporting period to determine actual payments received and total amounts shown in the Education Stabilization Fund Annual Reporting on a cash basis. This will ensure that the information is shown in accordance with the instructions for the NYSED report and related US DOE requirements. The school will proactively reach out to NYSED to inform them of any variances and will update reporting should NYSED re-open the Education Stabilization Fund Annual Reporting. Additionally, the Charter School will adhere to reporting requirements for the 2023-24 Education Stabilization Fund Annual Reporting and implement a new internal control allowing for multiple and secondary reviews of federal grant reporting requirements prior to submission, in an attempt to identify inaccuracies proactively.

View Audit 328856

Finding 508299 (2024-001)

Material Weakness 2024

Hebrew Language Academy Charter School

NY

Subrecipient Monitoring Cash Management Reporting

Management Response The Charter School will review the NYSED Grants Finance reports via the NYSED website for the July 2022 – June 2023 reporting period to determine actual payments received and total amounts shown in the Education Stabilization Fund Annual Reporting on a cash basis. This will ensur...

Management Response The Charter School will review the NYSED Grants Finance reports via the NYSED website for the July 2022 – June 2023 reporting period to determine actual payments received and total amounts shown in the Education Stabilization Fund Annual Reporting on a cash basis. This will ensure that the information is shown in accordance with the instructions for the NYSED report and related US DOE requirements. The school will proactively reach out to NYSED to inform them of any variances and will update reporting should NYSED re-open the Education Stabilization Fund Annual Reporting. Additionally, the Charter School will adhere to reporting requirements for the 2023-24 Education Stabilization Fund Annual Reporting and implement a new internal control allowing for multiple and secondary reviews of federal grant reporting requirements prior to submission, in an attempt to identify inaccuracies proactively.

View Audit 328855

Finding 508279 (2024-001)

None 2024

Rock Valley College

IL

Questioned Costs Special Tests & Provisions Student Financial Aid

2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV ...

2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The weekly R2T4 report that identifies student withdrawals will be reviewed on a weekly basis. During these reviews we will focus on the timely calculation and disbursement of earned Title IV aid. Responsible Person for Corrective Action Plan Ana Mirnic, Financial Aid Program Manager Leana Davis, Executive Director of Financial Aid Implementation Date of Corrective Action Plan October 1, 2024

View Audit 328820 Questioned Costs: $1

Finding 508263 (2024-001)

Material Weakness 2024

Alaska Gateway School District

AK

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2023-001 Internal Control Over Financial Closing and Reporting Type of Finding: Material weakness Condition: During the course of the audit, we noted that a material weakness in internal control over financial reporting exists in the District’s financial statement close process for pr...

Finding 2023-001 Internal Control Over Financial Closing and Reporting Type of Finding: Material weakness Condition: During the course of the audit, we noted that a material weakness in internal control over financial reporting exists in the District’s financial statement close process for preparing its year-end financial statements. Some grants were not properly reconciled and accounts receivable, cash, inventory, due to/from, payroll liabilities and unearned revenue, required adjustments. Status: This finding has been resolved.

View Audit 328799

Finding 508260 (2024-001)

Material Weakness 2024

Health Care for All, INC

MA

Internal Control / Segregation of Duties Cash Management Material Weakness

Item # 2024-01 Inadequate Internal controls over the recognition of revenue (Material Weakness in Internal Control over Financial Reporting) Criteria: Under U.S. Generally Accepted Accounting Standards, revenue for conditional, cost reimbursement grants is recognized when the related expenditures a...

Item # 2024-01 Inadequate Internal controls over the recognition of revenue (Material Weakness in Internal Control over Financial Reporting) Criteria: Under U.S. Generally Accepted Accounting Standards, revenue for conditional, cost reimbursement grants is recognized when the related expenditures are incurred. Condition: Based on the results of our audit testing, we noted two material grant billings that were not recorded in the period the expenditures were incurred and were instead recorded when invoiced. Cause: Internal controls failed to detect misstatements in revenue during the year June 30, 2024. Effect: The effect of the condition was an adjustment to increase revenue (and the related by receivable) by $372,638, which was recorded in the June 30, 2024 consolidated financial statements. Auditor’s Recommendation: Management should perform a thorough analysis of revenue around fiscal year end to ensure revenue is recorded properly. Views of Responsible Officials and Planned Corrective Actions: Management understands that additional oversight and review of revenue recognition is necessary. Controls will be put into place to prevent revenue recognition issues.

View Audit 328788

Finding 508240 (2024-002)

None 2024

Centenary College of Louisiana

LA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2024-002 Reporting-According to 34 CFR 690.83, Dear Colleague Letter Gen 13-13, and Federal Register Volume 84, Number 212, November 1, 2019 an institution must submit Pell and Direct Loan Origination and Disbursement (COD) in imely and accurate manner Condition-Cost of attendance per the C...

Finding 2024-002 Reporting-According to 34 CFR 690.83, Dear Colleague Letter Gen 13-13, and Federal Register Volume 84, Number 212, November 1, 2019 an institution must submit Pell and Direct Loan Origination and Disbursement (COD) in imely and accurate manner Condition-Cost of attendance per the College's system did not agree with the reported cost of attendance reported per COD records. Corrective Action Plan-A periodic check will be done to ensure Banner and the COD system have the same COA. If systems do not match Financial Aid Director will work with COD and Ellucian to resolve the issue Responsible contact-Lynette Viskozki, Financial Aid Director Anticipated Completion-December 1, 2024

View Audit 328714

Finding 508226 (2024-004)

Significant Deficiency 2024

Mid-Atlantc Christian University

NC

Questioned Costs Student Financial Aid Reporting

2024-004 Initial Fiscal Year End, 2024 Summary of Finding- During the audit, it was noted that the University used the incorrect sum of aid disbursed or disbursable to the student when applying the percentage earned in calculating the return to Title IV Funds upon student withdrawal. Name and Title ...

2024-004 Initial Fiscal Year End, 2024 Summary of Finding- During the audit, it was noted that the University used the incorrect sum of aid disbursed or disbursable to the student when applying the percentage earned in calculating the return to Title IV Funds upon student withdrawal. Name and Title of Responsible Contact Person(s)- Sara Shepherd, Vice President for Finance and Nicole Umphlett, Financial Aid Administrator Corrective Action Plan Summary-The University has enhanced the process of completing return to Title IV calculations by incorporating additional training and workshops provided by the Department of Education. The financial aid office has continued with the implementation of the calendar that displays the attendance days from the first day of school to the last day of school, referring to the school's master calendar. The financial aid office added an extra verification step of written notification from the Registrar's office of beginning and end days for each semester. The return calculations were one day off due to the misinterpretation of the semester's ending date. Anticipated Completion Date- July 1, 2025

View Audit 328701 Questioned Costs: $1

Finding 508225 (2024-003)

Significant Deficiency 2024

Mid-Atlantc Christian University

NC

Questioned Costs Student Financial Aid Reporting

2024-003 Initial Fiscal Year End, 2024 Summary of Finding- During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Name and'Title of...

2024-003 Initial Fiscal Year End, 2024 Summary of Finding- During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Name and'Title of Responsible Contact Person(s)- Sara Shepherd, Vice President for Finance and Nicole Umphlett, Financial Aid Administrator Corrective Action Plan Summary-The University improved the process for completing return to Title IV calculations by adding in additional training and workshops offered through the Department of Education. The financial aid office continued with the calendar process showing days of attendance from the first day of school to the last using the school's master calendar as a reference. This will be used also as a double check of days when calculating returns. The dates used in the return calculations were off a day due to misreading the ending date of semester. The Financial Aid Administrator verified the beginning and last day of each semester with the Registrar's office in writing. Anticipated Completion Date- July 1, 2025

View Audit 328701 Questioned Costs: $1

Finding 508224 (2024-001)

Material Weakness 2024

Discovery Charter School

NY

Subrecipient Monitoring Cash Management Reporting

Mengel, Metzger, Barr & Co. LLP (MMB) recommended management review the NYSED Grants Finance reports via the NYSED website to determine the reimbursement payments received during the applicable reporting period and agree the amounts per the website to the total amounts shown in the Education Stabili...

Mengel, Metzger, Barr & Co. LLP (MMB) recommended management review the NYSED Grants Finance reports via the NYSED website to determine the reimbursement payments received during the applicable reporting period and agree the amounts per the website to the total amounts shown in the Education Stabilization Fund Annual Reporting. Corrective Action: – Management will ensure that the reporting method utilized for any further Annual Education Stabilization ESSER Fund reports will be completed on a cash basis. Anticipated Completion Date: The corrective action will be implemented by February 2025 Person responsible for implementation: Anne Culver, Finance & HR Manager

View Audit 328698

Finding 508216 (2024-001)

Significant Deficiency 2024

Haven Usd 312

KS

Questioned Costs Cash Management Reporting

Condition: During our review of Food Service funds, we noted that the numbers of meals served was less than the amount that was submitted for reimbursement. Criteria: When a recipient of federal food service money goes to submit for reimbursement, the amount of meals that are served should match up ...

Condition: During our review of Food Service funds, we noted that the numbers of meals served was less than the amount that was submitted for reimbursement. Criteria: When a recipient of federal food service money goes to submit for reimbursement, the amount of meals that are served should match up with the reporting out of the recipients system to ensure proper reimbursement is taking place. Cause: The Food service department did not have a proper reconciliation practices to ensure accurate reporting Effect: Funds may be overdrawn. Perspective: The majority of the buildings were accurate as we found during testing, with high turnover in the space training may not have taken place. Recommendation: We recommend training of all food service recording staff as well as the Director of Food service understand that the reimbursement of meals report should match the meals served reporting that documents each day of the meals served. It should also be noted that the meals served documents needs to have oversight to ensure those reports are accurate on a daily basis. Views of Responsible Officials and Planned Corrective Actions: Haven USD 312 staff involved are undergoing training to learn requirements. Processes and procedures are being developed to ensure proper record keeping and reporting.

View Audit 328684 Questioned Costs: $1

Finding 508203 (2024-001)

Material Weakness 2024

Vertus Charter School

NY

Subrecipient Monitoring Cash Management Reporting

Finding Reference Number: 84.425U ARP ESSER Description of Finding: Vertus Charter School was required to submit the Education Stabilization Fund Annual Reporting to New York State Education Department. It was found that Vertus Charter completed the reporting based on cash expenditures made during t...

Finding Reference Number: 84.425U ARP ESSER Description of Finding: Vertus Charter School was required to submit the Education Stabilization Fund Annual Reporting to New York State Education Department. It was found that Vertus Charter completed the reporting based on cash expenditures made during the required period of July 1, 2022, to June 30, 2023, and not based on the cash expenditures related to cash received during the stated required reporting period. Statement of Concurrence or Nonconcurrence: Vertus Charter School agrees with the audit finding. Corrective Action: Immediate Actions Taken: 1. Upon identification of the issue, the organization immediately reviewed the instructions to complete the Education Stabilization Fund Annual Reporting and compared it to the report submitted to identify the discrepancy. 2. The organization will determine appropriate steps to correct the report and/or other actions based on guidance provided by New York State Education Department. Root Cause Analysis: The reporting error occurred because there was a misinterpretation of the reporting methodology required to file the ESF Annual Report. Instead, the organization used the reporting methodology required to file the Annual ESSA Financial Transparency Report – Charter School Actual Expenditures, whereby the actual cash expenditures made during the reporting period are reported, vs. reporting expenditures made using the cash received under the program during the reporting period. Planned Actions to Prevent Recurrence: 1. Training for Staff: a. All staff responsible for preparing and submitting financial reports will undergo mandatory training on federal reporting requirements. Responsible Party: Outsourced Chief Financial Officer Timeline: Complete by January 15, 2025 2. Revised Reporting Procedures: a. The organization will ensure that information reported in the ESF Annual Report is based on the correct accounting methodology in accordance with instructions from the New York State Education Department and the U.S. Department of Education requirements. Responsible Party: Outsourced Chief Financial Officer Timeline: Effective immediately Name of Contact Person: Julie Locey, Chief Education Officer, 585-747-8911. jlocey@vertusschool.org Projected Completion Date: All corrective actions will be completed by February 15, 2025. If there are any questions regarding this Plan, please call me at 585-747-8911.

View Audit 328667

Finding 508185 (2024-001)

Significant Deficiency 2024

Florence County School District No. 5

SC

Reporting

Management continues to monitor the situation to determine the cost/benefit to the District. Presently, menagement believes that the cost outweighs the benefit to implement this particular safeguard.

View Audit 328646

Finding 508180 (2024-001)

Significant Deficiency 2024

University of Saint Mary

KS

Reporting

Contact Person: Nancy Bramlett, VP of Finance and Administrative Services Views of Responsible Officials and Planned Corrective Action: Management worked closely with the KDOC on the requirements of the quarterly submissions and was in frequent communication with them. However, management received ...

Contact Person: Nancy Bramlett, VP of Finance and Administrative Services Views of Responsible Officials and Planned Corrective Action: Management worked closely with the KDOC on the requirements of the quarterly submissions and was in frequent communication with them. However, management received conflicting guidance from the KDOC about the required submissions for the program. Due to the conflicting guidance, management stopped submitting reports and was waiting for further feedback. Management wanted to avoid submitting future reports that may have been potentially inaccurate or missing appropriate documentation. Management finally received final guidance at the beginning of September 2024 and will begin submitting reports on a timely basis. Anticipated Completion Date: 10/31/2024

View Audit 328639

Corrective Action Plans

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