Corrective Action Plans

Finding 513677 (2024-004)

Significant Deficiency 2024

TX

School Nutrition Programs Internal Control / Segregation of Duties Reporting

Findings #2024-002 and #2024-004 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture: School Breakfast Program, AL#10.553, Contract #’s: 202423N109946 and 202120N19946, National School Lunch Program, AL#10.555, Cont...

Findings #2024-002 and #2024-004 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture: School Breakfast Program, AL#10.553, Contract #’s: 202423N109946 and 202120N19946, National School Lunch Program, AL#10.555, Contract #’s: 202423N109946 and 202222N109946, U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: H027A230008. Recommendation: Reemphasize the need for timely analysis and reconciliations of the balance sheet accounts. Planned corrective action: The School will perform timely analysis and reconciliation of the balance sheet accounts in accordance with the organization’s policies and procedures. Responsible officer: Kevin Byrne, Vice President of Finance. Estimated completion date: January 1, 2025.

View Audit 331593

Finding 513674 (2024-001)

Significant Deficiency 2024

The Meadows

MN

Reporting Internal Control / Segregation of Duties

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

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

View Audit 331583

Finding 513673 (2024-001)

Significant Deficiency 2024

Realife Cooperative of St. Peter

MN

Reporting Internal Control / Segregation of Duties

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

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

View Audit 331582

Finding 513671 (2024-001)

Material Weakness 2024

Bronx Charter School for Better Learning

NY

Subrecipient Monitoring Cash Management Reporting

Recommendation It is recommended that the Charter School implement procedures to ensure the reporting of expenditures is accurate in the Education Stabilization Fund Annual Reporting. This will ensure the information is shown in accordance with the instructions for the NYSED report and the related U...

Recommendation It is recommended that the Charter School implement procedures to ensure the reporting of expenditures is accurate in the Education Stabilization Fund Annual Reporting. This will ensure the information is shown in accordance with the instructions for the NYSED report and the related U.S. Department of Education requirements. Management response We agree with the findings and recommendation. We will implement procedures to ensure that future reporting of expenditures on this required report is accurate. Corrective Action Nicole Tennant, Director of Finance, will establish a standardized procedure for reporting expenditures in the Education Stabilization Fund to ensure all required information is captured accurately and in compliance with the reporting guidelines. Nicole Tennant and relevant staff members involved in the preparation of the report will undergo additional training on the specific NYSED and U.S. Department of Education reporting requirements to ensure full understanding and adherence to the guidelines. Prior to submission, an internal review process will be instituted, where reports will be cross-checked to ensure accuracy and compliance. Nicole Tennant will improve documentation and maintain proper records to support all expenditure entries.

View Audit 331578

Finding 513661 (2024-002)

Significant Deficiency 2024

Vanguard University of Southern California and Affiliates

CA

Student Financial Aid Subrecipient Monitoring Reporting

FINDING 2024-002 – Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Corrective Action Plan: An undergraduate student in a year-round program was reported to National Student Clearinghouse (NSC) as a student for whom summer term was nonst...

FINDING 2024-002 – Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Corrective Action Plan: An undergraduate student in a year-round program was reported to National Student Clearinghouse (NSC) as a student for whom summer term was nonstandard. Non-standard summer term students are not reported to NSC over summer if they are not enrolled. Since this student was in a year-round program, the student should have been reported with summer as a standard term. Based on Vanguard’s NSC transmission schedule, had this student’s NSC Branch been classified correctly, the student would have been in a NSC transmission standard term data file and reported within 30 days of the enrollment adjustment. Annually, the Registrar’s Office will review all programs to ensure that year-round program students are reported to NSC with summer as a standard term. The assistant registrar who is responsible for both NSC reporting and updating program degree audits will manage this process with the dean of academic records oversight. The Registrar’s Office will create a column in the annual degree audit log that indicates standard/non-standard classification has been properly determined and set up correctly in the student information system for accurate reporting to NSC. A sample set of students within each NSC transmission will be checked following transmission in NSC by the Registrar’s Office and NSLDS by the Financial Aid Office to ensure that enrollment status is accurate. Name of Contact Person: Julie Cowen, Dean of Academic Records, 714-662-5204 Projected Completion Date: Program review for standard/non-standard classification for 2024-25 was completed on October 28, 2024 and will be completed annually in March-April beginning in 2025.

View Audit 331568

Finding 513616 (2024-001)

Material Weakness 2024

Calvary University

MO

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Condition Found: The bi-monthly National Student Loan Database System (“NSLDS”) Enrollment Reporting Summary Reports were not updated and returned to NSLDS during the year ended June 30, 2024. Therefore, student enrollment status changes were not reported timely to NSLDS. Corrective Action Plan: Man...

Condition Found: The bi-monthly National Student Loan Database System (“NSLDS”) Enrollment Reporting Summary Reports were not updated and returned to NSLDS during the year ended June 30, 2024. Therefore, student enrollment status changes were not reported timely to NSLDS. Corrective Action Plan: Management agrees with the auditors’ finding and their recommendation. The Director of Financial Aid or business office staff will update the enrollment status for all students who obtained Federal Direct Student Loans from the University. The University will review its contract with their third-party financial aid administrator. The University will update their policies and procedures as needed. Anticipated Completion Date: The corrective action will be completed by December 31, 2024. Contact Person: Tasha Young, CFO 816-425-6151

View Audit 331527

Finding 513609 (2024-006)

Significant Deficiency 2024

Cleveland State University

OH

Cash Management Procurement, Suspension & Debarment Subrecipient Monitoring

Name of the contact person responsible for corrective actions planned: Nicole Addington Chief Financial Officer Cleveland State University 2121 Euclid Avenue Cleveland, OH 44115 Phone: 216.687.3613 E-mail: naddington@csuohio.edu Corrective actions planned: During the audit, management reported that...

Name of the contact person responsible for corrective actions planned: Nicole Addington Chief Financial Officer Cleveland State University 2121 Euclid Avenue Cleveland, OH 44115 Phone: 216.687.3613 E-mail: naddington@csuohio.edu Corrective actions planned: During the audit, management reported that they had discovered that one individual violated existing University policy and misused a Purchasing Card (P-Card) resulting in unauthorized and unallowable purchase totaling $85,258. The purchases had limited supporting documentation, no management approval and a business purpose could not be validated. The individual utilizing the P-Card admitted he was using it for personal use and was terminated. Of the identified purchases $79,772 were charged to a federal grant. Subsequent to the draw down of federal funds management identified the misuse and immediately adjusted a subsequent request effectively reimbursing the federal funding source for funds received. Internal audit then performed testing over a sample of P-Card transactions and identified 51% of the transactions tested lacked supervisory review and approval. Their testingwas limited to a certain division which was considered to have risk of this occurring. RSM performed testing over the full population of P-Card transactions and identified 2 instances of monthly P-Card statements not being approved by the employee’s supervisor in a timely manner. Management will conduct a comprehensive review of current P-Card transactions, revise the training program for P-Card holders and enhance the monitoring and approval processes to prevent future misuse. Anticipated completion date: March 2025

View Audit 331516

Finding 513576 (2024-002)

Material Weakness 2024

Woodbury University

CA

Student Financial Aid Subrecipient Monitoring Material Weakness

Woodbury University Corrective Action Plan For the Year Ended June 30, 2024 Agency: U.S. Department of Education Name of Federal Program or Cluster: Student financial assistance cluster Award Year: 2023-2024 Finding 2024-002 – Special Tests and Provisions – Enrollment Reporting – Material Weakness ...

Woodbury University Corrective Action Plan For the Year Ended June 30, 2024 Agency: U.S. Department of Education Name of Federal Program or Cluster: Student financial assistance cluster Award Year: 2023-2024 Finding 2024-002 – Special Tests and Provisions – Enrollment Reporting – Material Weakness in Internal Control Over Compliance Conditions: From a system generated population of 119 students who received federal aid and either graduated, withdrew, or changed their permanent address during the year ended June 30, 2024, auditors selected a sample of 17 students who received direct loans. The enrollment information and withdrawal or graduation date per the Woodbury University’s records were compared to the information reported to NSLDS in order to determine if status changes were reported accurately and within the required timeframes. Of the 17 students selected for testing, 17 were not reported to the NSLDS within the required timeframe and had an incorrect status reported to the NSLDS. Corrective Action Plan: If the student is planning to leave the University. Students must withdraw from all classes before the withdraw date. Also, the students must circulate their form to the listed departments for a signature. The issue is something this was completed by email with several forms for the same student. We will work with Redlands to create a Soft Doc/ electronic withdraw form which can be completed by the student on line. This form will be accessible to the offices listed on the form paper. Also, this will aid in the Registrar's Office and Financial Aid to have more accurate record of the students who have completed the withdraw process. Name of Contact Person: Verletta Jackson, Registrar, (818) 252-5277 Projected Completion Date: Spring 2025

View Audit 331458

Finding 513575 (2024-001)

Significant Deficiency 2024

Northeast Iowa Mental Health Center

IA

Internal Control / Segregation of Duties Reporting

To: U.S. Department of the Treasury Northeast Iowa Mental Health Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs, 123 W. Water Street, Decorah, IA 52101 Audit p...

To: U.S. Department of the Treasury Northeast Iowa Mental Health Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs, 123 W. Water Street, Decorah, IA 52101 Audit period: Year ended June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT. U.S. Department of the Treasury: Internal control deficiency: Federal Assistance Listing Number 93.696 Certified Community Behavioral Health Clinic Expansion Grants Internal control deficiency: See Finding 2024-001 Recommendation: We realize that with a limited number of office employees, segregation of duties is difficult. However, the Center should review the operating procedures to obtain the maximum internal control possible under the circumstances. The Center should also consider the potential consequence of reliance on one person for financial, grant and payroll reporting. Action Taken, This issue is reviewed annually through the audit review with the Board of Directors. This size of the Center prevents further segregation of duties. Anticipated Date of Completion: June 30, 2025. In the U.S. Department of the Treasury have questions regarding this plan, please call Bonnie Johnson, MIS Director, at 563-382-3649. Sincertly yours, (signed Bonnie Jonson), Bonnie Johson Northeast Iowa Mental Health Center MIS Director cc: Brent V Berns, CPA

View Audit 331450

Finding 513573 (2024-002)

Material Weakness 2024

Dekalb Preparatory Academy

GA

Reporting § 200.502 § 200.510

RECOMMENDATION: Marshall Jones recommends that the School establish a process to track the expenditures of federal awards during the year, including awards for which purchases are made on the School’s behalf by the passthrough grantor. This will better enable the School to timely prepare a complete ...

RECOMMENDATION: Marshall Jones recommends that the School establish a process to track the expenditures of federal awards during the year, including awards for which purchases are made on the School’s behalf by the passthrough grantor. This will better enable the School to timely prepare a complete and accurate SEFA. RESPONSE: DeKalb Preparatory Academy intends to hire a Chief Financial Officer (CFO) to oversee financial operations. The CFO will be responsible for ensuring accurate tracking and management of all revenues and expenditures, including those from state, local, and federal sources.

View Audit 331432

Finding 513572 (2024-001)

Material Weakness 2024

Dekalb Preparatory Academy

GA

Internal Control / Segregation of Duties Reporting

RECOMMENDATION: Marshall Jones recommends that the School receive additional assistance in improving their financial reporting processes from individuals who are familiar with GAAP. Marshall Jones also recommends that management establish policies and procedures to ensure that management level revie...

RECOMMENDATION: Marshall Jones recommends that the School receive additional assistance in improving their financial reporting processes from individuals who are familiar with GAAP. Marshall Jones also recommends that management establish policies and procedures to ensure that management level reviews of monthly and annual financial information are performed on a timely basis. RESPONSE: DeKalb Preparatory Academy will enhance its financial policies to strengthen internal controls and implement robust procedures to ensure the accurate reporting of operational results, timely closing of its books, and proper preparation of financial statements in compliance with GAAP. To support these improvements, DeKalb Preparatory Academy intends to hire a Chief Financial Officer who will oversee the development and implementation of these revised policies and procedures.

View Audit 331432

Finding 513567 (2024-001)

Significant Deficiency 2024

Town of Darien, Connecticut

CT

Allowable Costs / Cost Principles Reporting Significant Deficiency

COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Explanation of disagreement with audit finding: There is no disagr...

COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will formalize a review process to ensure all reports are reviewed and that the review is documented and retained. Name(s) of the contact person(s) responsible for corrective action: Jennifer Charneski Planned completion date for corrective action plan: December 31, 2024 If the United States Department of the Treasury has questions regarding this plan, please call Jennifer Charneski 203-656-7334.

View Audit 331418

Finding 513532 (2024-005)

Significant Deficiency 2024

North Kansas City School District No.74

MO

School Nutrition Programs Reporting Significant Deficiency § 200.303

Identifying Number: 2024-005 Reporting – Significant Deficiency U.S. Department of Agriculture Passed through Missouri Department of Elementary and Secondary Education Child Nutrition Cluster, Assistance Listing No. 10.555 (National School Lunch Program), 10.553 (School Breakfast Program), 10.582...

Identifying Number: 2024-005 Reporting – Significant Deficiency U.S. Department of Agriculture Passed through Missouri Department of Elementary and Secondary Education Child Nutrition Cluster, Assistance Listing No. 10.555 (National School Lunch Program), 10.553 (School Breakfast Program), 10.582 (Fresh Fruit and Vegetable Program) Federal award year 2023-2024 U.S. Department of Education Passed through Missouri Department of Elementary and Secondary Education Education Stabilization Fund, Assistance Listing No. 84.425C (Governor’s Emergency Education Relief Fund), 84.425D (Elementary and Secondary School Emergency Relief Fund), 84.425U (American Rescue Plan-Elementary and Secondary School Emergency Relief), 84.425W (American Rescue Plan-Elementary and Secondary School Emergency Relief-Homeless Children and Youth) Federal award year 2023-2024 Summary of Finding: Criteria: The Uniform Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance retirements. This includes controls to ensure that reports submitted are timely, complete, and accurate. Condition: The District did not have internal controls in place for federal reports to be reviewed for completeness and accuracy prior to submission. Cause: A lack of controls that could reasonably ensure this review had been performed by someone other than the preparer of the information. Effect or potential effect: The potential effect is submitting incomplete or inaccurate reports. Questioned costs: None Context: For all sample selections tested in the major programs, all reports were submitted timely and appeared to be accurate, however, there was no evidence that these reports were reviewed for completeness and accuracy prior to submission. Identification as a repeat finding, if applicable: Not applicable. Corrective Action: To ensure the accuracy of Federal reports/claims, Food service will implement the following procedures: Federal reporting and claims will be reviewed for accuracy and completeness by the Food service director or designee before they are submitted. The food service director or designee will initial report to document this review. Finance department personnel will implement the following procedures for other federal programs: One employee will start the ePeGS process. This employee will forward the documentation that they used to prepare the ePeGS filing to their supervisor. The supervisor will review the documentation and the items entered into ePeGS for accuracy. Once the supervisor is satisfied that the ePeGS filing is correct, he or she will submit the ePeGS filing. This process will be documented in the ePeGS history. Anticipated Completion Date: June 2025 (for the year ending June 30, 2025). Contact Person: Steve Marriott, Controller 816-321-5000 Steve.marriott@nkcschools.org

View Audit 331386

Finding 513474 (2024-001)

None 2024

Fox Valley Technical College District

WI

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

It is our understanding that issues are occurring for many institutions and appear to be due to changes in processes at the National Student Clearinghouse (NSC). We will monitor steps taken, updates and/or guidance made by NSC and professional organizations such as NASFAA to maintain awareness of an...

It is our understanding that issues are occurring for many institutions and appear to be due to changes in processes at the National Student Clearinghouse (NSC). We will monitor steps taken, updates and/or guidance made by NSC and professional organizations such as NASFAA to maintain awareness of any resolution to the issue identified. We will leverage the capabilities of our new student information system to use last dates of attendance for reporting enrollment statuses to NSC, as well as provide additional communication to faculty regarding the requirement to enter grades and last dates of attendance accurately and timely. Additionally, we will establish an internal process to review and update student status effective dates reported to NSC, ensuring they align with the last dates of attendance used in Return of Title IV calculations.

View Audit 331355

Finding 513466 (2024-001)

Material Weakness 2024

North Davis Preparatory Academy

UT

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Summary: North Davis Preparatory Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and...

Finding Summary: North Davis Preparatory Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2022 to June 30, 2023. North Davis Preparatory Academy did not properly report the correct amount of ESSER expenditures by specific positions supported with GEER and ESSER funds and the number of full-time equivalent positions for all GEER & ESSER funds. Responsible Individuals: Accountant and Principal Corrective Action Plan: Management will provide the USBE with the correct amount of ESSER expenditures by specific positions supported with GEER and ESSER funds and the number of full-time equivalent positions for all GEER & ESSER funds. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.

View Audit 331339

Finding 513465 (2024-001)

Significant Deficiency 2024

Cooperative for Assistance and Relief Everywhere, Inc. (care)

GA

Reporting Subrecipient Monitoring § 200.170

Finding 2024-001 Reporting – Federal Funding Accountability and Transparency Act (FFATA) CARE USA Federal Funding Accountability and Transparency Act (FFATA) Compliance Background FFATA is a federal law intended to hold the government accountable and reduce wasteful spending. The law, codified und...

Finding 2024-001 Reporting – Federal Funding Accountability and Transparency Act (FFATA) CARE USA Federal Funding Accountability and Transparency Act (FFATA) Compliance Background FFATA is a federal law intended to hold the government accountable and reduce wasteful spending. The law, codified under 2 CFR 170, requires that information on federal awards, including subaward activities, be made available to the public through a website maintained by the Office of Management and Budget (OMB). Application and Requirements FFATA applies to all US Government (USG) grants, cooperative agreements and contracts managed by CARE as the prime recipient. Under FFATA, CARE must report any subgrant greater than or equal to $30,000 and any subsequent obligation increase through the FSRS.gov website by the end of the month following the month of the subaward. Compliance Issues Identified as part of the FY2024 Audit Delays identified in the FY24 Single Audit occurred due to the departure of a Grant Manager in a country office and FFATA deadline reminder emails were sent to the grant manager with no response due to his departure. Root Causes The root causes for the delay in reporting the partner organizations (i.e., subrecipients) information with whom CARE works with is as follows: Although there are controls in place to assure FFATA reporting compliance, if there is non-responsiveness to proactive reminder emails already in place, there is no procedure for escalating the non-responsiveness. Recommended Solutions by CARE Management Team by June 30, 2025 CARE will take steps to institute a process to investigate and resolve delays in country office submission of FFATA reporting information. The control process will include an escalation procedure for country office non-responsiveness to the current proactive reminder communications. Award Management Solutions (AMS) and Shared Services Center will also introduce the following additional controls: • AMS will hold engagement sessions within 90 days with the CARE country offices and regional offices managing USG awards. The sessions will re-enforce their accountability as a key performance indicator for complying with the FFATA reporting requirements, ensuring responsiveness to Shared Services Center communications and submissions of required documentation within the regulatory timeframe. • Shared Services Center will activate set-up in CARE accounting system (PeopleSoft) of a new partner funding agreement (PFA) and partner modifications only with submission of the FFATA reporting information. • AMS to modify the PFA review and approval checklist to incorporate the FFATA information. Responsible Contact: Jason Zeno, CARE USA, AVP Grants, Contracts & Donor Compliance, email: jason.zeno@care.org

View Audit 331337

Finding 513461 (2024-001)

Significant Deficiency 2024

Moraine Valley Community College District Number 524

IL

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

Corrective Action Planned: The Director of Financial Aid will identify unofficial withdrawals through the R2T4 process. Financial Aid staff will use the NSLDS Enrollment History Update feature to adjust historical changes directly. This ensures that the Clearinghouse sends an updated certification o...

Corrective Action Planned: The Director of Financial Aid will identify unofficial withdrawals through the R2T4 process. Financial Aid staff will use the NSLDS Enrollment History Update feature to adjust historical changes directly. This ensures that the Clearinghouse sends an updated certification of current enrollment status to NSLDS, avoiding any disruption in the NSLDS SSCR Roster process and preventing data from being unintentionally overwritten. For these historical changes, once the NSLDS is updated, the Director of Financial Aid will notify the Assistant Dean of Enrollment Services. The Assistant Dean will then update the Clearinghouse records accordingly, ensuring the enrollment is rebuilt to prevent backdated data from being overwritten. Anticipated Completion Date: June 30, 2025 Responsible Person: Tasha Campbell, Director of Financial Aid campbellt68@morainevalley.edu

View Audit 331335

Finding 513460 (2024-001)

Significant Deficiency 2024

Middle Kentucky Community Action Partnership, Inc.

KY

Subrecipient Monitoring Reporting Significant Deficiency

Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date...

Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.

View Audit 331309

Finding 513458 (2024-001)

Significant Deficiency 2024

Gateway Techincal College District

WI

Student Financial Aid Reporting Significant Deficiency

U.S. Department of Education Gateway Technical College District respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings ...

U.S. Department of Education Gateway Technical College District respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2024-001 Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the District review its processes and internal controls designed to mitigate the risk of noncompliance with the stated criteria to ensure the information reported to NSLDS is consistent with District records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will take corrective action to correct the information for the one (1) exception noted in the audit. In addition, the District will review its procedures for the transmission of the required data to the National Student Clearinghouse, which assists the District in transmitting the data to the National Student Loan Data System. This review will include consideration of process enhancement to mitigate the risk of the error occurring again in future submissions. Name of the contact person responsible for corrective action: Travis Jansen, Registrar Planned completion date for corrective action plan: June 30, 2025 *** If the U.S. Department of Education has questions regarding this plan, please call Travis Jansen, Registrar at 262-564-2450.

View Audit 331307

Finding 513457 (2024-002)

None 2024

Nh Housing Development, Nfp

IL

Reporting § 200.512

2024-002 Auditor’s Recommendation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Action Taken: NH Housing Development ensures that all r...

2024-002 Auditor’s Recommendation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Action Taken: NH Housing Development ensures that all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form.

View Audit 331300

Finding 513227 (2024-005)

Material Weakness 2024

Southwestern Oregon Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.063,84.268 Recommendation: We recommend the college evaluate its policies and procedures around reporting to COD to ensure that information is reported accurately and timely and to retain evidence of the key control having occurred. Ex...

Student Financial Assistance Cluster – Assistance Listing No. 84.063,84.268 Recommendation: We recommend the college evaluate its policies and procedures around reporting to COD to ensure that information is reported accurately and timely and to retain evidence of the key control having occurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Additional staff member will review COD reports before they are submitted via EdConnect. Name(s) of the contact person(s) responsible for corrective action: Avena Singh Planned completion date for corrective action plan: November 2024

View Audit 331167

Finding 513219 (2024-003)

Material Weakness 2024

Southwestern Oregon Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.007,84.033,84.063,84.268 Recommendation: We recommend the college implement changes in process and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and accurate. Explanat...

Student Financial Assistance Cluster – Assistance Listing No. 84.007,84.033,84.063,84.268 Recommendation: We recommend the college implement changes in process and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Continue to review policies and procedures for accurate reporting. Investigate and identify discrepancies being exported by the Student Information System (Jenzabar). Have additional staff member review file and sign off before the data is submitted. Name(s) of the contact person(s) responsible for corrective action: Avena Singh Planned completion date for corrective action plan: March 2025

View Audit 331167

Finding 513210 (2024-001)

Material Weakness 2024

Housing Authority of the City of Alamosa, Colorado

CO

HUD Housing Programs Material Weakness Reporting

2024-001 Application of Wait List Recommendation: Recommendation: It is recommended the Authority review all of the policies in place relating to the certification of tenants and the admittance of new tenants. It is also recommended that employees are trained on these policies and that periodic r...

2024-001 Application of Wait List Recommendation: Recommendation: It is recommended the Authority review all of the policies in place relating to the certification of tenants and the admittance of new tenants. It is also recommended that employees are trained on these policies and that periodic reviews are performed on tenant files to ensure compliance with policies. . Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in response to finding: The Organization will review the admission process to determine if additional controls can be implemented in the process and will document the policy in place. Name of the contact person responsible for corrective action: Brian Lujan, Executive Director Planned completion date for corrective action plan: January 2025

View Audit 331160

Finding 513152 (2024-001)

Material Weakness 2024

Melbourne Housing Authority

FL

Special Tests & Provisions HUD Housing Programs Material Weakness

2024-001 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance Condition: Unable to test HUD Form 52722, 52723, and the utility ledger for accuracy and completion. ...

2024-001 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance Condition: Unable to test HUD Form 52722, 52723, and the utility ledger for accuracy and completion. Recommendation: The Authority should retain the utility ledger for each fiscal year under audit. Action Taken: We concur with the recommendation. Due to the ongoing COVID-19 pandemic and related staff absences and turnover, we were not able to retain the utility ledger. We will retain the utility ledger for each fiscal year under audit. Effective Date: December 4, 2024 Contact Information: Michael Bean, Executive Director Melbourne Housing Authority 1401 Guava Avenue Melbourne, Florida 32935 (321) 775-1563

View Audit 331139

Finding 513148 (2024-001)

Significant Deficiency 2024

Central Wyoming College

WY

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

The Student Financial Aid Office and The Office of Student Records will work closely to ensure students date of withdrawal from all courses are entered into Colleague correctly and that both offices dates match. The Office of Student Records will provide the National Clearinghouse enrollment reporti...

The Student Financial Aid Office and The Office of Student Records will work closely to ensure students date of withdrawal from all courses are entered into Colleague correctly and that both offices dates match. The Office of Student Records will provide the National Clearinghouse enrollment reporting dates for Central Wyoming College to the Financial Aid Office. This will ensure the Financial Aid Office provides the Office of Student Records the Return to Title IV student report in a timely manner for reporting to the Clearinghouse. The Registrar will make sure any student on the Return to Title IV list has a record on the National Clearinghouse for program - level and campus- level reporting. The Registrar will verify all students on the Return to Title IV list are showing correctly on the Clearinghouse upon submittal. The Director of Financial Aid and the Registrar will meet monthly to review the Return to Title IV lists provided to the Registrar match NSLDS to ensure status dates for all Return to Title IV students are accurately reflected. The Director of Financial Aid will also communicate any issues found with statuses on the NSLDS site with the Registrar. The Director of Financial Aid in collaboration with the Office of Student Records will work to obtain and review the SOC1 report from the third-party servicer (Clearing house) to ensure proper controls are implemented. Anticipated Completion Date – December 1, 2024 Contact Person(s) – DeeAnna Archuleta, SFA Director Connie Nyberg - Registrar

View Audit 331134

Corrective Action Plans

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