Corrective Action Plans

Finding 516977 (2024-008)

Material Weakness 2024

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Office of Mental Health (OMH) agrees with this recommendation and acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by Federal Funding Accountability and Transparency Act (FFATA). OMH is in the process of updating policies, procedures, and/or i...

Office of Mental Health (OMH) agrees with this recommendation and acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by Federal Funding Accountability and Transparency Act (FFATA). OMH is in the process of updating policies, procedures, and/or internal controls to ensure the agency’s awareness of this requirements and will report on the amounts passed through to subrecipients and subcontractors in SFY 2024-25.

View Audit 334898

Finding 516973 (2024-004)

Material Weakness 2024

State of New York

NY

Eligibility Period of Performance Reporting § 200.303

New York State Education Department’s Adult Career and Continuing Education Services-Vocational Rehabilitation (ACCES-VR) will update RSA 911 Reporting Data Validation policies and procedures. This updated policy and procedure will address the input of information provided through supporting documen...

New York State Education Department’s Adult Career and Continuing Education Services-Vocational Rehabilitation (ACCES-VR) will update RSA 911 Reporting Data Validation policies and procedures. This updated policy and procedure will address the input of information provided through supporting documentation, the storing of supporting documents and review protocols of the RSA 911 data elements.

View Audit 334898

Finding 516971 (2024-002)

Significant Deficiency 2024

State of New York

NY

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510

Internal controls will be reviewed and modified as needed to ensure compliance with federal statutes, regulations and the terms and conditions of the federal award. DED will increase future communication with the Office of the State Comptroller when reporting expenditures of the SSBCI program to ins...

Internal controls will be reviewed and modified as needed to ensure compliance with federal statutes, regulations and the terms and conditions of the federal award. DED will increase future communication with the Office of the State Comptroller when reporting expenditures of the SSBCI program to insure proper categorization of technical assistance expenditures.

View Audit 334898

Finding 516971 (2024-002)

Significant Deficiency 2024

State of New York

NY

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510

Office of the State Comptroller will review the instructions provided to State Agencies with the Sub-Schedules and consider changes to make them clearer that State Agencies should review and include all Federal expenditures for their Agency. OSC will also review the process used for determining if a...

Office of the State Comptroller will review the instructions provided to State Agencies with the Sub-Schedules and consider changes to make them clearer that State Agencies should review and include all Federal expenditures for their Agency. OSC will also review the process used for determining if any additional programs should be included on State Agency Sub-schedules.

View Audit 334898

Finding 516968 (2024-002)

Significant Deficiency 2024

South Carolina Primary Health Care Association

SC

Reporting Significant Deficiency

FINDINGS— FEDERAL AWARD PROGRAMS AUDIT Department of Health and Human Services 2024-002 Department of Health and Human Services – Assistance Listing No. 93.129 Recommendation: CLA recommends that a process is put in place to ensure the Federal Financial Reporting (FFR) deadline is met in future yea...

FINDINGS— FEDERAL AWARD PROGRAMS AUDIT Department of Health and Human Services 2024-002 Department of Health and Human Services – Assistance Listing No. 93.129 Recommendation: CLA recommends that a process is put in place to ensure the Federal Financial Reporting (FFR) deadline is met in future years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Program managers will verify and validate that the FFR is submitted. Completed FFR reports are sent to the program managers, verifying submission. A secondary staff member has now been given access to submit reports as a backup. Name of the contact person responsible for corrective action: Lisa Allen, CFO Planned completion date for corrective action plan: December 31, 2024 If the Department of Health and Human Services has questions regarding this plan, please call Lisa Allen, CFO at 803-788-2778.

View Audit 334890

Finding 516967 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Victoria

TX

HUD Housing Programs Special Tests & Provisions Reporting

2. Finding 2024-002: Waiting List - Significant Deficiency a. Audit Finding Description and Root Cause • Description: During testing of Waiting List and Moving List, it was noticed that the Authority did not follow admission policies for two tenants out of our sample of nine. • Recommendation: Provi...

2. Finding 2024-002: Waiting List - Significant Deficiency a. Audit Finding Description and Root Cause • Description: During testing of Waiting List and Moving List, it was noticed that the Authority did not follow admission policies for two tenants out of our sample of nine. • Recommendation: Provide training to all relevant staff members on the admission policies. Ensure that staff understand the importance of adhering to these policies and the potential consequences of non-compliance. b. Corrective Actions and Implementation • Action: VHA will review the ACOP with the public housing staff reinforcing the requirement to pull applicants from the waiting list in the proper order. VHA will set up necessary steps to ensure compliance is being met. o Responsible Person: Tammy Emerson, Executive Director o Anticipated Completion Date: January 31, 2025. • Steps to Implement: VHA will review the ACOP with the public housing staff, thoroughly review waiting list management. VHA will print the waiting list weekly to identify applicants at the top of the list. VHA will create an excel spreadsheet to correspond with the waiting list to track the progress of applicants and ertinent notes necessary.

View Audit 334878

Finding 516966 (2024-001)

Material Weakness 2024

Housing Authority of the City of Victoria

TX

HUD Housing Programs Eligibility Reporting

1. Finding 2024-001: Tenant Files - Material Weakness a. Audit Finding Description and Root Cause • Description: During testing of Tenant Files, the Authority was unable to find the file for one tenant out of our sample of forty. • Recommendation: We recommend the Authority to do a thorough review o...

1. Finding 2024-001: Tenant Files - Material Weakness a. Audit Finding Description and Root Cause • Description: During testing of Tenant Files, the Authority was unable to find the file for one tenant out of our sample of forty. • Recommendation: We recommend the Authority to do a thorough review of tenant files to identify any other missing or incomplete files. b. Corrective Actions and Implementation • Action: VHA will audit all tenant files to ensure there are no missing files. o Responsible Person: Tammy Emerson, Executive Director; Arelecia Ross, Deputy Executive Director o Anticipated Completion Date: January 31, 2025 • Steps to Implement: VHA will print a tenant register and Ms. Emerson and Ms. Ross will go through all files to ensure they are present and accounted for.

View Audit 334878

Finding 516926 (2024-001)

Significant Deficiency 2024

Mt. San Antonio Community College District

CA

Student Financial Aid Reporting Significant Deficiency

Federal Awards Findings And Recommendations 2024-001 Special Tests and Provisions - Enrollment Reporting View of Responsible Officials and Corrective Action Plan The Financial Aid and Admissions and Records departments in collaboration with the district, contracted with an outside consultant to he...

Federal Awards Findings And Recommendations 2024-001 Special Tests and Provisions - Enrollment Reporting View of Responsible Officials and Corrective Action Plan The Financial Aid and Admissions and Records departments in collaboration with the district, contracted with an outside consultant to help identify why the enrollment reporting process was not accurately reporting students' enrollment levels. It was identified that a system setting was not set to capture chnage sof enrollment levels within the specific terms. Based on the consultant recommendation, the district agreed to update system settings to accurately report student enrollment level changes throughout the term. These adjustments to the system settings will allow for the accurate and timely reporting of information to the National Student Loan Database System (NSLDS). This ongoing change to system settings is in place beginning with the Fall 2024 term. Additionally, the district has implemented internal controls to include: Developed additional training and Information Technology support structures to maintain data integrity associated with the National Student Clearinghouse (NSC) data submission, Developed pre data submission audit report to check for accuracy prior to the upload of required data to the NSC, and Created an internal work group consisting of financial aid and admissions and records professionals to review information associated with NSC reports prior to the scheduled submission of requested information. Implementation Date September 2024

View Audit 334838

Finding 516870 (2024-001)

Significant Deficiency 2024

American Councils for International Education: Actr/accels, Inc.

DC

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

National Security Language & Student Exchange - Assistance Listing No. 19.415 & 19.009 Recommendation: We recommend the Organization to design controls to ensure that there is an internal control designed to validate the timeline where the final FFATA reports were submitted/updated in the FSRS syst...

National Security Language & Student Exchange - Assistance Listing No. 19.415 & 19.009 Recommendation: We recommend the Organization to design controls to ensure that there is an internal control designed to validate the timeline where the final FFATA reports were submitted/updated in the FSRS system. If this timeline cannot be readily available, we also recommend contacting the FSRS portal to for further clarification on the FSRS system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance Staff will take "screen shots" to validate the submission of FFATA reports when they are updated in the FSRS system. Name(s) of the contact person(s) responsible for corrective action: John Henderson, CFO Planned completion date for corrective action plan: 11-21-24 If the Department of State has questions regarding this plan, please call John Henderson, CFO, at 202-833-7522.

View Audit 334780

Finding 516748 (2024-003)

Significant Deficiency 2024

Sea Mar Community Health Center and Subsidiaries

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding Reference Number: 2024-003 Corrective Action: Sea Mar will create a list of all report deadlines and due dates and have multiple staff review and monitor the list to ensure deadlines are met. This process will mitigate the chances that reports are submitted late. Name of Contact Person: Dust...

Finding Reference Number: 2024-003 Corrective Action: Sea Mar will create a list of all report deadlines and due dates and have multiple staff review and monitor the list to ensure deadlines are met. This process will mitigate the chances that reports are submitted late. Name of Contact Person: Dustin Greer, CFO, DustinGreer@seamarchc.org Projected Completion Date: 3/31/2025

View Audit 334705

Finding 516747 (2024-002)

Significant Deficiency 2024

Sea Mar Community Health Center and Subsidiaries

WA

Reporting § 200.510

Finding Reference Number: 2024-002. Corrective Action: Sea Mar will train its accounting and finance staff to recognize the difference between a state and local grant and a federal grant by learning how to read and interpret the provisions of the gran and determine whether this is a federal or state...

Finding Reference Number: 2024-002. Corrective Action: Sea Mar will train its accounting and finance staff to recognize the difference between a state and local grant and a federal grant by learning how to read and interpret the provisions of the gran and determine whether this is a federal or state and local grant. The training will be conducted by the CFO and Controller of Sea Mar, and staff members will have to acknowledge they understand by signing acknowledgement forms stating they received the training and understand the differences. Staff will also be instructed not to rely on the name of grant because many times the name of the grant is not indicative of the agency that is funding the grant. Controls will also be developed to ensure the SEFA captures all the appropriate information and during the contract review process it will be noted whether grants are federal or not. Name of Contact Person: Dustin Greer, CFO, DustinGreer@seamarchc.org Projected Completion Date: 3/31/2025

View Audit 334705

Finding 516717 (2024-005)

Material Weakness 2024

Bolivar-Richburg Central School District

NY

Cash Management Reporting

Bank Reconciliations, Interfund Balances Reconciliations and Other Balance Sheet Accounts Year ended June 30, 2024 Auditors’ Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconciliation process the District’s general ledg...

Bank Reconciliations, Interfund Balances Reconciliations and Other Balance Sheet Accounts Year ended June 30, 2024 Auditors’ Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconciliation 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 reconciliation should be reviewed by someone independent of the preparer. In addition, a worksheet should be developed which reconciles interfund balances on a monthly basis. Any differences in the reconciliation 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 School Business Administrator, Amy Ginnitti, and Treasurer, Hilary Hadden, 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 for the year ending June 30, 2025.

View Audit 334694

Finding 516682 (2024-007)

Material Weakness 2024

Progressive Community Health Centers, Inc.

WI

Questioned Costs Reporting Allowable Costs / Cost Principles

The Organization is unable to amend its erroneously submitted FFR. As funds that had already been spent on expenditures within the initial period of performance were erroneously reported as needing to be carried over, no reallocation of grant expenditures was needed. The Organization has also review...

The Organization is unable to amend its erroneously submitted FFR. As funds that had already been spent on expenditures within the initial period of performance were erroneously reported as needing to be carried over, no reallocation of grant expenditures was needed. The Organization has also reviewed our internal process for FFR submission. In general, we do not have carryover on our FFR, and this error occurred due to the additional Covid-19 funding the organization had received. Relevant staff participated in a training focused on CHC grants management matters, including preparation of the FFR, in December 2024 and will continue to look for learning opportunities to support and challenge compliance matters. Official Responsible for Ensuring the Corrective Action Plan: Danielle Hahn, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization has implemented the corrective action plan as of December 2024 and will continue to monitor throughout the year.

View Audit 334670 Questioned Costs: $1

Finding 516667 (2024-002)

Significant Deficiency 2024

Weston County School District No. 7

WY

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting

December 3, 2024 To Whom It May Concern: This letter is in response to the audit finding identified in the annual district financial report for fiscal year ending June 30, 2024 issued by Leo Riley & Co. This letter addresses the compliance findings 2024-001 and 2024-002 regarding internal controls....

December 3, 2024 To Whom It May Concern: This letter is in response to the audit finding identified in the annual district financial report for fiscal year ending June 30, 2024 issued by Leo Riley & Co. This letter addresses the compliance findings 2024-001 and 2024-002 regarding internal controls. Weston County School District #7 achnowledges that, dues to the small office staff, it makes it impractical for the district to achieve full separation of the accounting functions in the business office. The District believes it has mitigated the risks associated with this limitation through use of carious controls and segregation of function to the greatest extent possible. The governing board is also involved in the approval process being the final authority over accounts payable expenditures. The District utilizes the accounting manual as provided by the Wyoming Department of Education. The Business office staff, district administrative staff, and the school board are fully aware of the limitations in this area and have a heightened awareness when performing their duties to further mitigate risks. Roxie Taft Business Manager 307-468-2461

View Audit 334659

Finding 516664 (2024-001)

Significant Deficiency 2024

Multnomah County School District No. 3

OR

Reporting

a. Significant Deficiency- SA-2024-1 -- The auditor noted during testing of indirect expenditures, it was noted that the district overcharged the indirect expenditures due to being calculated off estimates rather than actual expenditures. The federal program being audit was 84.425 Elementary and Sec...

a. Significant Deficiency- SA-2024-1 -- The auditor noted during testing of indirect expenditures, it was noted that the district overcharged the indirect expenditures due to being calculated off estimates rather than actual expenditures. The federal program being audit was 84.425 Elementary and Secondary School Emergency Relief Fund. The auditor's recommendation is that the District charge indirect expenditures based on actual expenditures. b. The district completed the correcting journal entry 2179 to bring grant expenditures in agreement with Schedule of Expenditures of Federal Awards dated 6/30/24. c. In the future when journal entries are being done a separate worksheet will be prepared to go along with journal entry support to show calculations and how expenditures will tie to actual general ledger expenditures .

View Audit 334654

Finding 516662 (2024-002)

Material Weakness 2024

Central Oregon Regional Housing Authority

OR

Period of Performance Reporting Matching / Level of Effort / Earmarking

Response to Finding 2024-002 Federal Award Agency: Department of the Treasury Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company attempted to submit proposed 2023-2024 budgets and financial reports includi...

Response to Finding 2024-002 Federal Award Agency: Department of the Treasury Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company attempted to submit proposed 2023-2024 budgets and financial reports including form RD 3560-7 within the proscribed timeframe but encountered technical issues relating utility allowances. After an initial attempt to remediate the technical issue with RD, the property management company failed to submit the proposed budget. Corrective Action: 1. The housing authority is in the process of transitioning to a new property management company which will have better technical resources to resolve similar issues. Furthermore, the housing authority will institute a checklist with the new property management company which will include submission of the annual proposed budget and financial reports which will be reviewed by the housing authority for compliance. Date of Planned Corrective Action: Immediately following being notified of this finding.

View Audit 334644

Finding 516647 (2024-005)

Material Weakness 2024

West River Transit

ND

Procurement, Suspension & Debarment Cash Management Reporting

2024-005: Documentation Contact Person – Carol Anderson, Executive Director Corrective Action Plan – This finding is noted together with the Board. The Organization will keep copies of quarterly NDDOT reimbursement reports to support the audit of federal programs. Completion Date – The Organization ...

2024-005: Documentation Contact Person – Carol Anderson, Executive Director Corrective Action Plan – This finding is noted together with the Board. The Organization will keep copies of quarterly NDDOT reimbursement reports to support the audit of federal programs. Completion Date – The Organization will implement the change in the fiscal year ended on June 30, 2025.

View Audit 334624

Finding 516608 (2024-001)

Significant Deficiency 2024

Prince George's Community College

MD

Subrecipient Monitoring Reporting Significant Deficiency

For the Year Ended June 30, 2024 All Programs Type of Finding: Significant Deficiency over Financial Reporting Repeat Finding: Yes Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2024. The Accounting Officer wi...

For the Year Ended June 30, 2024 All Programs Type of Finding: Significant Deficiency over Financial Reporting Repeat Finding: Yes Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2024. The Accounting Officer will revise and update the month-end and year-end closing activities to include detailed procedures, the roles of those responsible for the closing process, and strict monthly and yearly deadlines that support timely financial reporting. The Accounting Officer will monitor weekly the closing process to ensure that the month-end and year-end processes are competed on time. The Accounting Officer will meet with the Controller every two weeks to discuss the status of the month-end and year-end close. When the audit starts the Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit is completed in a timely manner. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Interim Controller will post, recruit, and hire the Senior Accountant and Payroll Officer positions for additional resources with appropriate accounting experience and knowledge. Completion Date: March 31, 2025 Dwight Washington Interim Controller

View Audit 334598

Finding 516601 (2024-001)

Significant Deficiency 2024

Harford County, Maryland

MD

Reporting

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that the organization implement stronger internal controls over the SEFA preparation process and consistent training among County staff. This should include: -A thorough review and reconc...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that the organization implement stronger internal controls over the SEFA preparation process and consistent training among County staff. This should include: -A thorough review and reconciliation of expenditures to ensure they are reported in the correct period. -A thorough review and reconciliation of SLFRF reports to ensure they are complete and accurate before submission. -Training for staff involved in the SEFA preparation to ensure they understand the requirements for accurate reporting. -Periodic internal audits to verify compliance with federal reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A more thorough review and reconciliation of expenditures will be completed throughout the year and at year end, including the SLFRF reports, to ensure they are complete and accurate before submission. This process will include a reviewer to ensure that expenditures are captured within the correct reporting period and prevent other reporting errors. Training will be provided to all individuals working on the SEFA to ensure the requirements for accurate reporting are understood and periodic internal audits by a reviewer will be done to verify compliance with federal reporting requirements. Name(s) of the contact person(s) responsible for corrective action: Rick Pernas Planned completion date for corrective action plan: The corrective action plan will start immediately and will continue indefinitely. December 6, 2024 If the Department of the Treasury (Treasury) Office of Inspector General (OIG) has questions regarding this plan, please call Rick Pernas at 410-638-3416.

View Audit 334578

Finding 516555 (2024-006)

Significant Deficiency 2024

United Way of the Battle Creek and Kalamazoo Region

MI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.303

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on journal entries related to their federal grant program. Without a review process, there is an increased risk of inaccurate financial reporting and potential noncompliance. A...

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on journal entries related to their federal grant program. Without a review process, there is an increased risk of inaccurate financial reporting and potential noncompliance. Auditor Recommendation. We recommend that the Organization implement a formal review and approval process for all journal entries related to federal grant programs. Corrective Action. Management will implement an independent monthly review of all journal entries, including those related to the federal grant programs. The designated reviewer will be a senior accounting team member or equivalent who does not have the ability to create or approve journal entries in the general ledger system. The designated reviewer will compare the entries to ensure proper documentation, accurate amounts, correct coding, and compliance with the applicable federal grant regulations. Any discrepancies or issues identified during the review will be documented, and corrective actions will be taken immediately. The reviewer will sign off on the entries, confirming that all journal entries meet required standards. Responsible Person. Chris Sargent, President & Executive Officer Anticipated Completion Date. March 31, 2025

View Audit 334487

Finding 516545 (2024-004)

Significant Deficiency 2024

United Way of the Battle Creek and Kalamazoo Region

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on quarterly grant expenditure reports before submission. This can cause an increased risk that reports filed could contain errors and not be detected and corrected on a timely...

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on quarterly grant expenditure reports before submission. This can cause an increased risk that reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation. We recommend that the Organization review its procedures for compiling financial data for external reporting purposes and develop an independent review process before report submission. Corrective Action. Management will implement a formal process requiring an independent review of all federal quarterly grant expenditure reports before submission. The designated reviewer will be a senior staff member or an individual independent of the preparation and approval process. This person will have sufficient expertise in grant management and financial reporting. The reviewer will carefully verify the accuracy of the data, confirm that all expenditures are correctly categorized, ensure compliance with grant terms, and validate calculations. Responsible Person. Chris Sargent, President & Executive Officer Anticipated Completion Date. January 31, 2025

View Audit 334487

Finding 516536 (2024-002)

Material Weakness 2024

Housing Authority of the City of Carrollton, Missouri

MO

Internal Control / Segregation of Duties Special Tests & Provisions Cash Management

The Housing Authority of the Town of Carrollton, Missouri, is a small PHA defined by HUD and lacks in segregation of duties for Internal Control. The Director has developed a spreadsheet to track obligation dates, amounts, contracts, and expenses to justify the amount obligated each month in the sy...

The Housing Authority of the Town of Carrollton, Missouri, is a small PHA defined by HUD and lacks in segregation of duties for Internal Control. The Director has developed a spreadsheet to track obligation dates, amounts, contracts, and expenses to justify the amount obligated each month in the system.

View Audit 334475

Finding 516531 (2024-002)

Significant Deficiency 2024

Open Door Health Services, INC

IN

Reporting

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-002: • Open Door Health Services, Inc. continues to focus on the controls related to both the filing and review processes of these required reports before final submission. • Open Do...

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-002: • Open Door Health Services, Inc. continues to focus on the controls related to both the filing and review processes of these required reports before final submission. • Open Door Health Services, Inc. has filed final reports that corrected the errors in the interim reports in two of the three reports that had errors.

View Audit 334460

Finding 516509 (2024-002)

Significant Deficiency 2024

Berklee College of Music, Inc.

MA

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Responsible Individual: Joan Romano, Registrar Contact Information: jromano2@berklee.edu, 617-747-2475 Corrective Actions: Management concurs with the recommendations provided. The Registrar’s Office will implement a reconciliation of the Ellucian Colleague Enrollment Information and data provided t...

Responsible Individual: Joan Romano, Registrar Contact Information: jromano2@berklee.edu, 617-747-2475 Corrective Actions: Management concurs with the recommendations provided. The Registrar’s Office will implement a reconciliation of the Ellucian Colleague Enrollment Information and data provided to NSC (the National Student Clearinghouse). The reconciliations will be reviewed by Ari Kaufman, Associate Registrar, and confirmed by Joan Romano, Registrar before submission to ensure that it’s performed timely and accurately. Notifications or any discrepancies will be sent to NSC immediately informing them of any necessary corrections. Estimated Date of Completion: March 31, 2025 Status of Completion: In Process

View Audit 334419

Finding 516497 (2024-001)

None 2024

Yeshiva University

NY

Student Financial Aid Reporting

Management agrees that the current year’s finding is related to the prior year finding and the recommendations should be to ensure staff are aware of the University’s policies and procedures in order to ensure timely enrollment reporting. A delay in reporting enrollment information to NSLDS was brou...

Management agrees that the current year’s finding is related to the prior year finding and the recommendations should be to ensure staff are aware of the University’s policies and procedures in order to ensure timely enrollment reporting. A delay in reporting enrollment information to NSLDS was brought on by a lag in reporting to National Student Clearinghouse “NSC” due to corrupted “Graduates Only” files. This lag was exacerbated by the time it took to remedy the output files by the University’s ITS department. Off-cycle “Degree Verify” files were submitted to mitigate the impact and allow for the earliest possible SSCR date. This strategy was not effective in all cases. YU is confident that all students were reported correctly (other than the 4 found through the audit). To correct this mistake in the future, the Registrar will implement a process by which NSLDS Graduation status checks are performed, on a sample basis, based on the Grad Only files sent to NSC. We believe this finding will be remediated in fiscal 2025 by correcting the graduation status of the four NSLDS identified with problems in fiscal 2024. In order to instill confidence in our processes, we will return to NSLDS to review all potentially, impacted graduated students during the outage period and assure that they were reported properly.

View Audit 334398

Corrective Action Plans

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