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An independent source either in the Auditor or Treasurer’s Office will review and sign off on the report prior to its transmittal.
An independent source either in the Auditor or Treasurer’s Office will review and sign off on the report prior to its transmittal.
Finding Number: 2025-001 Finding Name: Reporting Finding Summary: The Medical Center had discrepancies between the amounts reported in the quarterly progress reports and the actual expenditures. Specifically, the amounts reported in the progress reports did not accurately reflect the total expenditu...
Finding Number: 2025-001 Finding Name: Reporting Finding Summary: The Medical Center had discrepancies between the amounts reported in the quarterly progress reports and the actual expenditures. Specifically, the amounts reported in the progress reports did not accurately reflect the total expenditures incurred during the reporting period by $89,900. CLIENT PLANNED ACTION: The Medical Center agrees with the finding. The reported expenditures were corrected in later reporting periods. Going forward, we have adjusted procedures to include a review of items eligible for SLFRF reimbursement to identify items received during the reporting period, rather than items requested. CLIENT RESPONSIBLE PARTY: Daniel Goris, Accounting Manager COMPLETION DATE: March 31, 2026
Visit Baltimore, Inc. and Subsidiary has implemented procedures to reconcile the federal award subsidiary ledger to the general ledger prior to submission of monthly performance reports. Additional review controls have been established to ensure reported expenditures agree to the underlying accounti...
Visit Baltimore, Inc. and Subsidiary has implemented procedures to reconcile the federal award subsidiary ledger to the general ledger prior to submission of monthly performance reports. Additional review controls have been established to ensure reported expenditures agree to the underlying accounting records.
Condition - The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Plan - The District will submit accurate expenditure reports in the future regarless of the project end date. Anticipated Date of Completion - July 1, 2026; Name o...
Condition - The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Plan - The District will submit accurate expenditure reports in the future regarless of the project end date. Anticipated Date of Completion - July 1, 2026; Name of Contact Person - Dr. Beau Fretueg, Superintendent; Management Response - We will review grant expenditures on a quarterly basis and submit accurate expenditure reports to the ISBE as required.
Condition - The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan - A second person (Superintendent) compares the meal counts in the claim to: the SDS daily meal...
Condition - The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan - A second person (Superintendent) compares the meal counts in the claim to: the SDS daily meal count reports, monthly participation summary, eligibility rosters (free, reduced, paid) and USDA reimbursement rates. The reviewer will then sign and date a reconciliation sheet before submission. Anticipated Date of Completion - July 1, 2026; Name of Contact Person - Dr. Beau Fretueg, Superintendent; Management Response - The corrective action plan was discussed with the employee responsible for filing the claim, the business manager, and the superintendent. After discussion, the plan was approved by the superintendent.
DEPARTMENT OF THE TREASURY Coronovirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement stronger internal controls over federal reporting, including establishing a formal reconciliation process between the general ledger and th...
DEPARTMENT OF THE TREASURY Coronovirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement stronger internal controls over federal reporting, including establishing a formal reconciliation process between the general ledger and the Project and Expenditure Report, requiring Town Administrator's review and approval of all federal reports prior to submission, and providing additional training to staff on Federal reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will strengthen its reconciliation procedures requiring the Director of Finance to reconcile all federal expenditures reported in the Project and Expenditure report to the general ledger. Name of the contact person responsible for corrective action: Kelly Baldwin, Director of Finance Planned completion date for corrective action plan: April 1, 2026.
Management concurs with and accepts the material weakness in its internal control. We believe it is cost-efficient to continue to rely on external auditors to assist in the preparation of its financial statements and related notes, including the schedule of expenditures of federal awards.
Management concurs with and accepts the material weakness in its internal control. We believe it is cost-efficient to continue to rely on external auditors to assist in the preparation of its financial statements and related notes, including the schedule of expenditures of federal awards.
Audit Finding Reference: 2025-001 Planned Corrective Action: The City will implement formal policies and procedures regarding separation of duties and the requirement of a second individual being involved in the reporting process. This year was atypical due to staff turnover, which impacted normal o...
Audit Finding Reference: 2025-001 Planned Corrective Action: The City will implement formal policies and procedures regarding separation of duties and the requirement of a second individual being involved in the reporting process. This year was atypical due to staff turnover, which impacted normal operations. Planned Implementation Date of Corrective Action: Immediate Person Responsible for Corrective Action: Marisa Batista, CFO
Finding No. 2025-004: Reporting AL No.: 12.600 Program Title: Community Investment Grant Award Number: HQ00052310045 Condition During our audit, we tested a non-statistical sample of one subaward and found that the reporting required by Section 2, Full Disclosure of Entities Receiving Federal Fundin...
Finding No. 2025-004: Reporting AL No.: 12.600 Program Title: Community Investment Grant Award Number: HQ00052310045 Condition During our audit, we tested a non-statistical sample of one subaward and found that the reporting required by Section 2, Full Disclosure of Entities Receiving Federal Funding, of the Federal Funding Accountability and Transparency Act (“FFATA”) was not completed at all. Corrective Action Plan The Department of Hawaiian Home Lands (“DHHL”) will change internal grants administrative procedures to better account for the submittal of the FFATA and the requirements of 2 CFR Part 170, Appendix A. A report will be submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System by February 28, 2026. Person Responsible Lilliane Makaila, Acting Planning Program Manager Anticipated Date of Completion The FFATA report will be submitted by February 28, 2026.
Finding No. 2025-002: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition FFATA report was not filed regarding the UH Subaward for FY 2025 (7/1/2024–6/30/2025). Corrective Action Plan DHHL will work on budget amendments on the Fe...
Finding No. 2025-002: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition FFATA report was not filed regarding the UH Subaward for FY 2025 (7/1/2024–6/30/2025). Corrective Action Plan DHHL will work on budget amendments on the Federal side via eRA Commons (with NTIA and NIST oversight). Once Budget amendments are made, DHHL will immediately prepare and submit FFATA report for UH subaward, make additional updates on .gov systems for report submission, and document reason for late submission. DHHL will confirm UH subaward meets FFATA reporting threshold ($30,000 for subawards) and review all other active subawards for FFATA reporting requirements. Moving forward, DHHL will establish procedures for timely FFATA and subaward reporting. DHHL will also review all subawards from past two years for missed FFATA reports and file any additional delinquent reports. Person Responsible Jaren Tengan, Broadband Coordinator And/or Aislen Bacalso, Broadband Coordination Assistant Anticipated Date of Completion The updated reports are subject to the completion and approval of Federal Budget Amendments. DHHL is hopeful that NTIA and NIST will provide feedback and approval by June 2026, and DHHL will immediately prepare and submit FFATA reports for the UH subaward. (Please note this is the first fiscal year DHHL is working with NIST. It is unsure how long budget amendment processes will take.)
Finding No. 2025-001: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition The performance reporting for the period ended March 31, 2025 noted that the total funds expended reported did not agree with the federal expenditure repor...
Finding No. 2025-001: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition The performance reporting for the period ended March 31, 2025 noted that the total funds expended reported did not agree with the federal expenditure reported on SF-425, resulting in a variance of $48,872. While we submitted a MEMO (via eRA & Suralink) along with our SF-425 reporting, this variance was reflective of cash on hand encumbered for invoices that were still in the processing stage. Meaning there were discrepancies of cash on hand versus actual expenditures. Corrective Action Plan The Department of Hawaiian Home Lands (“DHHL”) will review both the SF-425 and Performance report and make the appropriate changes to the expenditures and cash on hand to ensure both reports align. Moving forward, DHHL will implement mandatory compliance reviews before report submission. Person Responsible Jaren Tengan, Broadband Coordinator And/or Aislen Bacalso, Broadband Coordination Assistant Anticipated Date of Completion The updated work process will be implemented in April 2026.
Federal program title: Community Development Block Grant – CFDA 14.228 Condition: During our test of the reporting requirements, we determined that the County did not submit the required reports under Reporting of the Compliance Supplement. Recommendation: CLA recommends the County develop procedure...
Federal program title: Community Development Block Grant – CFDA 14.228 Condition: During our test of the reporting requirements, we determined that the County did not submit the required reports under Reporting of the Compliance Supplement. Recommendation: CLA recommends the County develop procedures, such as reporting checklist to ensure that reporting requirements are tracked and met. Additionally, CLA recommends that the County perform cross training with employees to ensure that knowledge is shared among the team members. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Staff will work to prioritize the completion of the past due reporting requirements. All active CDBG grant projects have been completed with all outstanding reports for the closeout being submitted. The only outstanding reports as of the writing of this are the required PI reports. Staff will do their best to get these updated and submitted. Once caught up, cross-training will be explored. Name(s) of the contact person(s) responsible for corrective action: Suzie Hawkins Senior Financial Analyst – County Administrative Office Planned completion date for corrective action plan: As time Allows
Condition: Of the 6 employees included in the payroll expenditures sample selected for testing, the University did not complete a full, executed review of the effort certifications within the time period outlined for one employee. Planned Corrective Action: A new control has been added to the effort...
Condition: Of the 6 employees included in the payroll expenditures sample selected for testing, the University did not complete a full, executed review of the effort certifications within the time period outlined for one employee. Planned Corrective Action: A new control has been added to the effort certification process that occurs prior to the distribution of effort reports for certification. The Effort Certification Administrator reconciles a compiled listing of all federal grant effort by employee name from the general ledger to ensure that an effort report is subsequently generated for each qualifying employee who worked on a federal grant during the appropriate period. Contact person responsible for corrective action: Associate Controller Anticipated Completion Date: This new control was implemented for the Fall 2025 effort certification process in January 2026.
Finding Reference Number: 2025-001 Description of Finding: The City has not implemented the proper controls to ensure all required COPS Performance reports are submitted to the federal agency timely. Statement of Concurrence or Nonconcurrence: The City concurs with this finding. Corrective Action: S...
Finding Reference Number: 2025-001 Description of Finding: The City has not implemented the proper controls to ensure all required COPS Performance reports are submitted to the federal agency timely. Statement of Concurrence or Nonconcurrence: The City concurs with this finding. Corrective Action: Staff has received instruction on proper submission of performance reports in the online portal by the Department of Justice and now inform the Finance Department when reports are submitted. Finance monitors performance report due dates to ensure timely submission. Projected Completion Date: September 2, 2025 Names of Contact Persons: Aaron Ott, Emergency Manager, Fire Department and Trevor Arnold, Deputy Police Chief, Police Department
Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan The College will ensure sufficient processing time for the National Student Clearinghouse (NSC) to repo...
Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan The College will ensure sufficient processing time for the National Student Clearinghouse (NSC) to report graduates to the National Student Loan Data System (NSLDS) within the required federal reporting timeframe. During Fall 2024, the College was required to submit a second graduate file. By the time this file was processed by NSC and transmitted to NSLDS, it exceeded the 45-day reporting deadline. To prevent recurrence, the College will implement earlier internal processing deadlines and enhanced monitoring of graduate file submissions. In addition, the College will promptly review and correct any graduate records rejected by NSC and ensure that all statuses are accurately updated in the NSC system prior to transmission to NSLDS. For withdrawal reporting, the College applies the following standards: • If a student withdraws from the College after completing all courses in the final sub-term of a semester, the effective date reported is the semester end date. • If a student withdraws from the College and withdraws from all courses during the final sub-term, the effective date reported is the official date the student submits withdrawal from both the College and the courses. Conferral dates are established by the College and may differ from the semester end date. The College maintains three conferral dates annually: Spring, Summer, and Fall. Enrollment reporting for graduates will reflect the official conferral date as determined by the institution. Timeline for Implementation of Corrective Action Plan End of Fiscal Year 2026 Contact Person Stephanie King Executive Director of Student Financial Services
Finding number: 2025-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan This discrepancy resulted from a data entry error during the enrollment reporting process. Upon identif...
Finding number: 2025-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan This discrepancy resulted from a data entry error during the enrollment reporting process. Upon identification, the record was corrected and resubmitted to NSLDS with the accurate effective date. To prevent recurrence, the institution is evaluating its procedures to ensure the correct effective date for enrollment changes are reported correctly to the National Student Clearinghouse and NSLDS. Timeline for Implementation of Corrective Action Plan Management anticipates implementing the corrective action as soon as possible, with completion expected by June 30, 2026. Contact Person Stephanie King Executive Director of Student Financial Services
We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation....
We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation. We anticipate completion of this by March 31, 2026.
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies surrounding NSLDS reporting to ensure all status changes are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the ...
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies surrounding NSLDS reporting to ensure all status changes are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Erikson Institute’s Registrar’s Office has worked with National Clearinghouse representatives to identify and correct specific issues to ensure all students are reported properly and prevent additional errors. Names of the contact persons responsible for corrective action: Gilbert Martinez, Registrar and Leanne Beaudoin-Ryan, Executive Director of Institutional Effectiveness.
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Unsubsidized Loan disbursements to COD to ensure that student information is reported accurately. Explanation of disagreement with audit findin...
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Unsubsidized Loan disbursements to COD to ensure that student information is reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid Department will no longer disburse loans or report disbursements to the Department of Education multiple times weekly. Effective December 2025, Erikson Institute Financial Aid department only makes disbursements and reports them to the Department of Education on Fridays of each week. This is to ensure that the disbursement date in both Erikson’s student information system, Jenzabar, and COD match. Names of the contact persons responsible for corrective action: Monique Foster, Director of Financial Aid Planned completion date for corrective action plan: 12/2025
The College implemented a new financial aid system in FY26 which includes built in controls to detect and flag disbursement date discrepancies throughout the disbursement process. The reconciliation files generated from the new system include a comparison of disbursement dates which makes any differ...
The College implemented a new financial aid system in FY26 which includes built in controls to detect and flag disbursement date discrepancies throughout the disbursement process. The reconciliation files generated from the new system include a comparison of disbursement dates which makes any differences easy to see and rectify.
Finding 2025‐003 Issue: There were (5) samples of purchased services reported on the DSS‐1571 to an unsigned vendor. Corrective Action: Davidson County will monitor vendor contracts prior to the vendor providing and or invoicing for services, when possible. The DSS Business/Fiscal Team will check fo...
Finding 2025‐003 Issue: There were (5) samples of purchased services reported on the DSS‐1571 to an unsigned vendor. Corrective Action: Davidson County will monitor vendor contracts prior to the vendor providing and or invoicing for services, when possible. The DSS Business/Fiscal Team will check for active vendor contracts prior to approving and paying invoices for services. Timeframe: Effective immediately. Any services needed will be vetted through the DSS Business/Fiscal Team prior to scheduling (when possible). DSS Business/Fiscal Team will monitor active contracts annually to ensure compliance.
Unified School District #446 Independence, Kansas Corrective Action Plan March 3, 2026 Cognizant or Oversight Agency for Audit Unified School District #446 respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting fi...
Unified School District #446 Independence, Kansas Corrective Action Plan March 3, 2026 Cognizant or Oversight Agency for Audit Unified School District #446 respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2025 The findings from the March 3, 2026 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2025-001 –Reporting Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered that on one day, eligible student meals were overreported on the claim for reimbursement. Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Action Taken: We concur with the recommendation and since the 2025 fiscal audit took place, we have updated review procedures to ensure that all meal reports are reviewed to ensure that they are being properly reported. Anticipated Complete Date: November 11, 2025 Should the Oversight Agency for Audit have questions regarding this plan, please contact Gina Godinez, Director of Finance, at (620) 332-1800. Sincerely Unified School District #446 Unified School District #446
Condition: The audit identified instances in which enrollment status changes for withdrawn students were not reported to the National Student Loan Data System (NSLDS) within the required 60-day timeframe and in some cases the withdrawal date reported did not reflect the student’s actual Last Date of...
Condition: The audit identified instances in which enrollment status changes for withdrawn students were not reported to the National Student Loan Data System (NSLDS) within the required 60-day timeframe and in some cases the withdrawal date reported did not reflect the student’s actual Last Date of Attendance (LDA). Cause: The discrepancies occurred because the academic term end date was used instead of the student’s actual Last Date of Attendance for certain withdrawn students. In addition, in limited cases enrollment status changes for students who did not return for a subsequent term were not reported within the required 60-day window due to the timing of non-returning student reporting cycles. Corrective Action Plan: Sauk Valley Community College will implement revised procedures and additional monitoring controls to ensure that enrollment reporting to NSLDS complies with federal requirements. The College submits enrollment reporting through the National Student Clearinghouse, which transmits enrollment data to NSLDS on the College’s behalf. The College utilizes an internal system to generate enrollment reporting files based on institutional enrollment and withdrawal data. The Registrar reviews the file prior to transmission to the National Student Clearinghouse for submission to NSLDS. Enrollment reporting is currently submitted on a monthly basis. To address the reporting discrepancies identified in the audit, the College will implement the following corrective actions: 1. Accurate Withdrawal Date Reporting Procedures will be updated to ensure that the effective withdrawal date reported to NSLDS reflects the student’s actual Last Date of Attendance (LDA) recorded in institutional records rather than the academic term end date or administrative processing date. 2. Monthly Reconciliation Process The Registrar and Financial Aid Office will perform a monthly reconciliation of institutional withdrawal records to NSLDS enrollment reporting data to confirm that enrollment status changes and withdrawal dates have been reported accurately and within the required reporting timeframe. 3. Monitoring of Potential Unofficial Withdrawals Students who receive all “F” or “W” grades will be reviewed as potential unofficial withdrawals to ensure that the correct Last Date of Attendance is identified and reported when applicable. 4. Monitoring of Non-Returning Students Students who do not return for the summer or fall term following the spring semester will be reviewed by the end of June to determine whether a withdrawal status must be reported to NSLDS. The College will follow the National Student Clearinghouse guidance regarding non-required term enrollment reporting to support accurate status reporting. 5. Ongoing Compliance Oversight Financial Aid and the Registrar will work collaboratively to review enrollment reporting data on an ongoing basis to ensure compliance with federal reporting requirements, including the 60-day reporting requirement for enrollment status changes. 6. Staff Training and Procedural Reinforcement The Registrar and the Financial Aid Office will review NSLDS enrollment reporting guidance and applicable federal requirements with relevant staff to reinforce proper reporting procedures and ensure consistent understanding of withdrawal date reporting requirements and timelines. These procedures will provide additional oversight to ensure that withdrawal dates are reported accurately and that enrollment status changes are transmitted to NSLDS within the required timeframe. Responsible Officials: Jennifer Schultz, Dean of Student Services, Lizzie Harper, Director of Financial Assistance, and Meagan Rivera, Registrar Planned Implementation Date: The revised procedures will be implemented immediately, beginning with the current enrollment reporting cycle, and will continue as an ongoing compliance control.
The institution acknowledges the reporting discrepancy related to Spring 2025 enrollment reporting. While the final Spring 2025 enrollment file should have been submitted prior to the start of the Summer 2025 term, it was instead submitted on May 29, 2025, after the Summer term began on May 20, 2025...
The institution acknowledges the reporting discrepancy related to Spring 2025 enrollment reporting. While the final Spring 2025 enrollment file should have been submitted prior to the start of the Summer 2025 term, it was instead submitted on May 29, 2025, after the Summer term began on May 20, 2025. As a result, the file was processed with summer enrollment data rather than final spring enrollment data, including the appropriate graduation statuses. Although a Graduation (DegreeVerify) file was submitted on May 15, 2025, this file updates the National Student Clearinghouse (NSC) degree database for verification purposes only and does not update the enrollment database used for reporting to NSLDS unless specific services are enabled. At the time, the institution was not participating in NSC’s “G from Degree” functionality, which would have facilitated the automatic application of graduation statuses to the enrollment database. Additionally, delays and inaccuracies in Fall 2025 First of Term reporting (including incorrect term begin dates in files submitted on August 25 and September 15, 2025) further delayed the accurate reporting of raduated students. The corrected file was successfully processed on October 14, 2025. During Fall 2025, the institution was also engaged in FVT/GE reporting corrections. These corrections triggered system-generated enrollment updates, which ultimately resulted in the reporting of affected graduates to NSLDS; however, this occurred later than required. The institution recognizes that timely and accurate enrollment reporting is critical to ensuring that borrowers do not incorrectly enter repayment or lose in-school deferment status. Corrective Action Plan To prevent recurrence, the institution has implemented the following corrective actions: 1. Established Reporting Calendar and Internal Deadlines A formal enrollment reporting calendar has been implemented requiring: o End-of-Term files to be submitted after final grades are posted and degrees conferred, but prior to the start of the next term. o First-of-Term files for the fall and spring semesters must be submitted to NSC no later than three (3) business days before month-end. This timeline allows sufficient time to identify and resolve errors prior to NSLDS reporting. For the summer semester, First-of- Term file submission may extend through mid-June, which is acceptable given that student enrollment during a summer term is not required. 2. Implementation of NSC “G from Degree” Functionality As of February 11, 2026, the institution is actively utilizing NSC’s “G from Degree” service to ensure that graduation records submitted through DegreeVerify are evaluated and, when eligible, automatically applied to the enrollment database. 3. Review of “G Not Applied” Reports A required reconciliation process has been established: o After each DegreeVerify submission, staff will review the “G Not Applied” report. o Any students not automatically assigned a graduation status will be manually reviewed and, if appropriate, reported correctly on the next enrollment file. 4. Data Validation Controls Prior to Submission The Registrar’s Office has implemented a pre-submission validation checklist that includes: o Verification of term begin and end dates o Confirmation of degree conferral status o Review of enrollment status accuracy Files will not be submitted until all validation steps are completed. 5. Monitoring and Quality Assurance o Enrollment reporting submissions will be logged and reviewed each term for timeliness and accuracy. o Any errors identified will be documented and addressed through corrective follow-up. 6. Staff Training and Documentation Staff responsible for enrollment reporting have received updated training on: o NSC reporting requirements o NSLDS timing expectations o Use of NSC tools including DegreeVerify and “G from Degree” Written procedures have been updated and standardized. Responsible Official: Jill Johnson, Registrar (864) 587-4232 johnsoj@smcsc.edu
Bank Reconcilations, Interfund Balances Reconciliations and Balance Sheet Account Reconcilations, Year ended June 30, 2025. Auditor's Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconcilation process the District's gene...
Bank Reconcilations, Interfund Balances Reconciliations and Balance Sheet Account Reconcilations, Year ended June 30, 2025. Auditor's Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconcilation process the District's general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated. Once complete, the bank reconcilation should be reviewed by someone independent of the preparer. In addition, a worksheet should be developed which reonciles interfund balances on a monthly basis. Any differences in the reconcilation process should be immediately investigated. We recommend that asset and liability accounts be reconciled on a regular and routine basis. Further, reconciliations should be reviewed by management to ensure their accurate and timely completion. District's Response: The District will ensure that bank reconciliations are prepared in a timely manner and verify that balances within the general ledger cash accounts agree to the bank reconciliation, along with ensuring that interfund balances reconcile and that balance sheet asset and liabilities are reconciled to supporting documentation.
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