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Corrective Action Plans

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Finding 1213917 (2025-001)
Material Weakness 2025
Moore County Development, Inc.
TX
Reporting Internal Control / Segregation of Duties
Identifying Number: 2025-001 - Internal Controls surrounding Reporting compliance requirement Audit Finding: Management of the Organization has not implemented internal controls surrounding the Organization’s compliance with reporting requirements. Corrective Action Planned: In progress. Management ...
Identifying Number: 2025-001 - Internal Controls surrounding Reporting compliance requirement Audit Finding: Management of the Organization has not implemented internal controls surrounding the Organization’s compliance with reporting requirements. Corrective Action Planned: In progress. Management of the Organization will present compliance reports to the Board of Directors for review and approval prior to submission. The name of the contact person responsible for the corrective action: Lisa Underwood, Executive Director The anticipated completion date: To be completed by July 31, 2026.
View Audit 400760
Finding 1213911 (2025-004)
Material Weakness 2025
TOWN OF WHEATLAND, WYOMING
WY
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.328
Finding 2025-004 – Reporting Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action Plan: The Town will strengthen controls over federal reporting by establishing a formal review and approval process prior to submission of financial and performance reports. Pr...
Finding 2025-004 – Reporting Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action Plan: The Town will strengthen controls over federal reporting by establishing a formal review and approval process prior to submission of financial and performance reports. Procedures will require verification that reported amounts agree to accounting records and that narrative descriptions accurately reflect the use of funds. Evidence of review and approval will be documented and retained. Responsible Official: Clerk/Treasurer Mayor Planned Completion Date: May 2026
View Audit 400747
Finding 1213904 (2025-001)
Material Weakness 2025
Center for Collaborative Education INC
MA
Reporting Subrecipient Monitoring Significant Deficiency
Department of Education – Fund for the Improvement of Post Secondary Education Assistance Listing No. 84.116M Recommendation: We recommend the Organization improve controls/processes around reporting to ensure future reports are submitted within the allowable date ranges. Explanation of disagreement...
Department of Education – Fund for the Improvement of Post Secondary Education Assistance Listing No. 84.116M Recommendation: We recommend the Organization improve controls/processes around reporting to ensure future reports are submitted within the allowable date ranges. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented policies and procedures to ensure reporting is timely completed. These procedures include a monthly review of compliance requirements by both program and fiscal personnel.
View Audit 400740
Finding 1213887 (2025-002)
Material Weakness 2025
Plainfield Board of Education
NJ
Reporting § 200.302
Management has reviewed this finding and has indicated a corrective action plan will be developed to address this finding and recommendation.
Management has reviewed this finding and has indicated a corrective action plan will be developed to address this finding and recommendation.
View Audit 400727
Finding 1213876 (2025-005)
Material Weakness 2025
Vandercook College of Music
IL
Student Financial Aid Reporting Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.379 Recommendation: We recommend the College reevaluate its procedures, and review policies surrounding controls implemented for COD reporting. Explanation of disagreement with audit finding: There is no disagreement wi...
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.379 Recommendation: We recommend the College reevaluate its procedures, and review policies surrounding controls implemented for COD reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College is currently implementing a process in which disbursement dates within the SIS matches all dates within COD’s Award Disbursements Information Disbursement Date. This will be done within the Batch record by utilziing the date the batch was processed as “Funds Deposited” instead of the initial “anticipated” award date. The adjustment will ensure that all dates match as the official date the fund was credited to the student’s account. Review of existing prociedures will be conducted regarding the COD disbursement controls. The importance of accurate documentation and actual disbursement dates within the SIS will be emphasized. All disbursmeent dates will be reviewed and reconcilled by the Director of Financial Aid ensuring timely and accurate reporting. Name(s) of the contact person(s) responsible for corrective action: Walter Thompson Planned completion date for corrective action plan: July 2026
View Audit 400711
Finding 1213869 (2025-003)
Material Weakness 2025
Incorporated Village of Island Park, New York
NY
Reporting Internal Control / Segregation of Duties
Name of Auditee: Incorporated Village of Island Park, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended May 31, 2025 CAP Prepared by: Nicole Scavone, Treasurer Phone: 516-431-0600 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Audi...
Name of Auditee: Incorporated Village of Island Park, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended May 31, 2025 CAP Prepared by: Nicole Scavone, Treasurer Phone: 516-431-0600 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Audit Finding 2025-003 - Financial Data Collection Form Submission (a) Comments on the finding and recommendation: The Village agrees with the finding. The Village also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management is now aware of the deadline and is working to get current on audits and submission of the data collection form. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by May 31, 2026.
View Audit 400701
Finding 1213863 (2025-005)
Material Weakness 2025
TOWN OF SPRUCE PINE
NC
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.502 § 200.510
The Town of Spruce Pine will strengthen internal controls over the identification, tracking, and reporting of federal and state awards. Management will maintain a comprehensive, centralized listing of all known and potential federal and state awards throughout the fiscal year, including assistance l...
The Town of Spruce Pine will strengthen internal controls over the identification, tracking, and reporting of federal and state awards. Management will maintain a comprehensive, centralized listing of all known and potential federal and state awards throughout the fiscal year, including assistance listing numbers, award amounts, and pass‑through information. Grant expenditures and receivables will be reconciled to the general ledger on a monthly basis. Prior to submission to the auditors, the SEFSA be independently reviewed for completeness, accuracy, and compliance with federal and state requirements.
View Audit 400700
Finding 1213846 (2025-001)
Material Weakness 2025
Rocky Boy Public Schools
MT
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.328
FINDING 2025-001: Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports Response: The District Clerk will contact the Head Start Grant Specialist to ensure the SF424 semi and annual reports are reviewed and approved when submitted. The District Clerk has reached o...
FINDING 2025-001: Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports Response: The District Clerk will contact the Head Start Grant Specialist to ensure the SF424 semi and annual reports are reviewed and approved when submitted. The District Clerk has reached out to the office of Head Start for assistance and has not received assistance needed. The District Clerk will go to fiscal training and continue to be proactive with the office of Head Start fiscal reporting team to ensure this finding is closed out. The District will ensure procedures are in place requiring that all Head Start reports be submitted within 30 days of the reporting period end date. The District Clerk will put an internal control in place with the Head Start Director to make sure all SF424's are submitted on time.
View Audit 400683
Finding 1213759 (2025-002)
Material Weakness 2025
Vrc-Mlcc Housing Corporation
PA
Reporting
Those charged with governance agree with the finding and will make the remaining 2025 deposit due as soon as feasible. The deposit was made April 17, 2026
Those charged with governance agree with the finding and will make the remaining 2025 deposit due as soon as feasible. The deposit was made April 17, 2026
View Audit 400666
Finding 1213758 (2025-001)
Material Weakness 2025
Vrc-Mlcc Housing Corporation
PA
Eligibility Reporting
Those charged with governance agreed with the finding and will work to maintain tenant files in accordance with legislation, regulations, and the terms and conditions of the major federal award program.
Those charged with governance agreed with the finding and will work to maintain tenant files in accordance with legislation, regulations, and the terms and conditions of the major federal award program.
View Audit 400666
Finding 1213757 (2025-001)
Material Weakness 2025
Evangeline Council Housing for the Elderly, INC
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Evangeline Council Housing for the Elderly, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Sp...
Oversight Agency for Audit, Evangeline Council Housing for the Elderly, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2024 through September 30, 2025 The finding from the September 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. An approved form HUD-9250 should be obtained to remove the excess funds, or a reduced deposit should be made for one month. Action Taken: The verification of the correct funding amounts is now confirmed against the approved form HUD-9250 on a monthly basis. This step has been added to the month-end close process. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 400665
Finding 1213756 (2025-002)
Material Weakness 2025
Hiram College
OH
Reporting
Hiram College is in the process of restructuring its fiscal policies and procedures, which will improve internal controls and ensure timely financial reporting. Examples of this includes: Restructuring the entire Finance Department. Hiring a new Associate Vice President and Controller. Review all pe...
Hiram College is in the process of restructuring its fiscal policies and procedures, which will improve internal controls and ensure timely financial reporting. Examples of this includes: Restructuring the entire Finance Department. Hiring a new Associate Vice President and Controller. Review all personnel and make appropriate changes. Revisions to internal controls. A thorough review of all processes and provdedures making appropriate changes to ensure financial reporting is occuring in a timely manner. The College has hired a new Vice President of Finance/CFO to lead restructuring efforts.
View Audit 400663
Finding 1213738 (2025-002)
Material Weakness 2025
Capital Resource Conservation and Development Area Council, INC
PA
Procurement, Suspension & Debarment Period of Performance Reporting
Management will include as part of the approval of invoices, a process of follow-up with vendors near the end of the fiscal year to make sure all outstanding invoices or an estimate of costs incurred to date are received. If this is not feasible, management will estimate the unbilled costs at year e...
Management will include as part of the approval of invoices, a process of follow-up with vendors near the end of the fiscal year to make sure all outstanding invoices or an estimate of costs incurred to date are received. If this is not feasible, management will estimate the unbilled costs at year end using vendor information.
View Audit 400655
Finding 1213723 (2025-001)
Material Weakness 2025
Cypress Hills Child Care Corporation
NY
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
April 27, 2026 Person responsible: Teresa Council, Executive Director Fiscal Year Ended June 30, 2025 Section III – Federal Awards Findings and Questioned Costs Item 2025 – 001 Federal Assistance Listing Number: 10.558 – Child and Adult Care Food Program Federal Assistance Listing Number: 93.575 – C...
April 27, 2026 Person responsible: Teresa Council, Executive Director Fiscal Year Ended June 30, 2025 Section III – Federal Awards Findings and Questioned Costs Item 2025 – 001 Federal Assistance Listing Number: 10.558 – Child and Adult Care Food Program Federal Assistance Listing Number: 93.575 – Child Care and Development Block Grant – CCDF Cluster Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Current Status The delay in submission to the FAC was due to a combination of factors, including the extended time required to prepare the fiscal year 2025 financial statements and compile supporting documentation, as well as delays in the completion of the audit process. To support timely future submissions, the Organization will implement the recommended control procedures and adopt an internal timeline beginning with the fiscal year ending June 30, 2026. In addition, the audit process will be initiated earlier to ensure completion and submission by the established deadline of March 31, 2027.
View Audit 400620
Finding 1213722 (2025-004)
Material Weakness 2025
City of Lodi
CA
Reporting Internal Control / Segregation of Duties § 200.508 § 200.510
Management agrees with the finding and recommendations. The City will begin to implement policies and procedures to assist with monthly reconciliations and review processes to mitigate these errors in the future.
Management agrees with the finding and recommendations. The City will begin to implement policies and procedures to assist with monthly reconciliations and review processes to mitigate these errors in the future.
View Audit 400610
Finding 1213721 (2025-006)
Material Weakness 2025
City of Lodi
CA
Allowable Costs / Cost Principles Material Weakness Reporting
Management agrees and acknowledges the delay in issuing the financial statements. Contributing factors included staffing transitions, adjustments to policies and financial software, and the need for additional time to complete year end reconciliations. The City has since implemented process improvem...
Management agrees and acknowledges the delay in issuing the financial statements. Contributing factors included staffing transitions, adjustments to policies and financial software, and the need for additional time to complete year end reconciliations. The City has since implemented process improvements, earlier preparation of key schedules, and expanded cross training among staff. These actions are expected to support timely completion of future financial reports.
View Audit 400610
Finding 1213690 (2025-004)
Material Weakness 2025
Colorado Legal Services, INC
CO
Procurement, Suspension & Debarment Reporting Significant Deficiency
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization implement a control process to ensure that it complies with its reporting requirements during the grant period. Explanation of Disagreement With Audit Finding: CLS believes that th...
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization implement a control process to ensure that it complies with its reporting requirements during the grant period. Explanation of Disagreement With Audit Finding: CLS believes that this matter would be more appropriately communicated in the management letter rather than presented as part of the overall audit report. Action Taken in Response to Finding: CLS will extend and enforce the verification of these requirements. Name of the Contact Person Responsible for Corrective Action: Silvia Zelaya, Finance Director Planned Completion Date for Corrective Action Plan: July 2026
View Audit 400608
Finding 1213592 (2025-001)
Material Weakness 2025
Access, INC
CA
Reporting Significant Deficiency § 200.512
Management acknowledges the delay in submitting the audit report due to staff capacity limitations. To prevent recurrence, they have established a formal year-end audit planning calendar with interim documentation deadlines and have implemented a structured, pre-audit check-list process to ensure al...
Management acknowledges the delay in submitting the audit report due to staff capacity limitations. To prevent recurrence, they have established a formal year-end audit planning calendar with interim documentation deadlines and have implemented a structured, pre-audit check-list process to ensure all documentation is finalized and reviewed at least 30 days prior to the deadline.
View Audit 400505
Finding 1213585 (2025-001)
Material Weakness 2025
Southwest 141 Street Housing Development Fund Company, Inc.
NY
Reporting Material Weakness
Views of responsible officials Omissions in the SEFA maintained during 2025 primarily pertain to construction lending by the City of New York’s Department of Housing Preservation and Development that utilized underlying federal funding. Management inadvertently only presented the construction lendin...
Views of responsible officials Omissions in the SEFA maintained during 2025 primarily pertain to construction lending by the City of New York’s Department of Housing Preservation and Development that utilized underlying federal funding. Management inadvertently only presented the construction lending in the years of expenditure. Such expenditures were duly reported upon and audited during the years of expenditures and were maintained within the financial records of Southwest 141 Street Housing Development Fund Company, Inc. but were subsequently omitted from the SEFA in the years following. Management concurs with Finding No. 2025-001 and, as of March 2026, management has enhanced its internal controls and augmented its personnel to ensure that such reporting under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards is compliant, complete, and accurate for the 2025 SEFA and going forward.
View Audit 400495
Finding 1213584 (2025-002)
Material Weakness 2025
Cedar Unified School District No. 25
AZ
Reporting Significant Deficiency Internal Control / Segregation of Duties
2025-002 Single Audit Submission Planned Corrective Action Plan: The District will ensure all supporting documentation is prepared and ready for Auditors. In addition, audit services will be procured with sufficient time to submit the single audit by the required timeline. Anticipated Completion Dat...
2025-002 Single Audit Submission Planned Corrective Action Plan: The District will ensure all supporting documentation is prepared and ready for Auditors. In addition, audit services will be procured with sufficient time to submit the single audit by the required timeline. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Judy James, Business Manager
View Audit 400494
Finding 1213580 (2025-003)
Material Weakness 2025
Monterey Park Lions Club Senior Citizens Housing Corporation
CA
HUD Housing Programs Reporting
FINDING NUMBER 2025-003 Reporting views of responsible officials: The Company has already submitted the audit package into HUD’s REAC system and the Company will timely file the audit with HUD in the future. Auditors' summary of auditee's comments on the findings and recommendations: The Company has...
FINDING NUMBER 2025-003 Reporting views of responsible officials: The Company has already submitted the audit package into HUD’s REAC system and the Company will timely file the audit with HUD in the future. Auditors' summary of auditee's comments on the findings and recommendations: The Company has already submitted the audit package into HUD’s REAC System and the Company will timely file the audit package with HUD and REAC in the future. Response indicator: Agree. Response: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Completion date: October 2, 2025 Contact person: Bonnie Calvert
View Audit 400469
Finding 1213495 (2025-001)
Material Weakness 2025
Family Services of Westchester, Inc.
NY
Reporting
Family Services of Westchester, Inc. Corrective Action Plan For the Year Ended June 30, 2025 U. S. Department of Health and Human Services Financial Statement Finding Finding 2025-001 – Account Analyses – Material weakness Description of Finding: There were several accounts that were not properly re...
Family Services of Westchester, Inc. Corrective Action Plan For the Year Ended June 30, 2025 U. S. Department of Health and Human Services Financial Statement Finding Finding 2025-001 – Account Analyses – Material weakness Description of Finding: There were several accounts that were not properly reconciled until after year-end, resulting in material adjustments made to the general ledger. These accounts included program services revenues and receivables, grants and contracts revenues and receivables, accounts payable and due to related party. Statement of Concurrence: We concur with the finding above. Corrective Action: To strengthen the accuracy and completeness of financial reporting, the organization will implement enhanced month end procedures that include: • Preparing roll forward schedules for program service revenues, grant revenues, and related receivables to ensure beginning and ending balances are fully reconciled. • Maintaining a due to related party reconciliation schedule as part of monthly close activities. • Preparing a detailed accounts payable invoice listing reconciling to the general ledger balance. These procedures will ensure all key accounts are monitored, reconciled timely, and accurately reflected in the financial statements. Completion Date: These corrective actions were put into effect with the January 2026 month-end close. Name of Contact Person: Maria Mazzotta, CPA Chief Financial Officer Tel. No.: (914) 502-1470 E-mail: mmazzotta@odfmc.org If there are any questions regarding this Corrective Action Plan, please call Maria Mazzotta at (914) 502-1470. Sincerely yours, _________________________ Maria Mazzotta, CPA Chief Financial Officer
View Audit 400443
Finding 1213490 (2025-017)
Material Weakness 2025
The Howard University
DC
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512
FINDING 2025-017 Name of Responsible Individual: Director of Post Award Compliance and Training Senior Associate Vice President of Financial Strategy Corrective Action: In response to the auditor’s recommendation to strengthen internal controls and ensure timely submission of the Single Audit Report...
FINDING 2025-017 Name of Responsible Individual: Director of Post Award Compliance and Training Senior Associate Vice President of Financial Strategy Corrective Action: In response to the auditor’s recommendation to strengthen internal controls and ensure timely submission of the Single Audit Report to the Federal Audit Clearinghouse, Howard University will enhance cross collaboration across the University to improve audit readiness. During the May 2025 transition from the Grants and Contracts Accounting Office to the Sponsored Awards Office, the University experienced significant staff turnover and a loss of institutional knowledge, which contributed to audit readiness challenges. Since that time, the University has focused on stabilization efforts. The Office of Research Sponsored Programs has been restructured and is now almost fully staffed. The University will be establishing monthly check ins with key stakeholders to ensure adherence to a compliance calendar with clearly defined roles and responsibilities across core compliance areas. Additionally, the University has hired a Director of Post Award Compliance and Training to lead audit readiness efforts, strengthen internal controls, and support ongoing monitoring and compliance throughout the fiscal year. Anticipated Completion Date: March 31, 2027
View Audit 400430
Finding 1212721 (2025-014)
Material Weakness 2025
The Howard University
DC
Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.430
FINDING 2025-014 Name of Responsible Individual: Assistant Vice President for Post Award Corrective Action: The University initiated the Effort Certification process to capture the full calendar year 2025 in April 2026. This represents a one-time extended certification period designed to include pre...
FINDING 2025-014 Name of Responsible Individual: Assistant Vice President for Post Award Corrective Action: The University initiated the Effort Certification process to capture the full calendar year 2025 in April 2026. This represents a one-time extended certification period designed to include previously uncertified periods that had concluded, specifically the second half of FY25 (January–June 2025) and the first half of FY26 (July–December 2025). In May 2025, the non-accounting functions of Grants and Contracts Accounting at Howard University were transitioned to the Office of Research, Sponsored Programs Office. During this organizational transition, the University prioritized the completion and accuracy of all costing allocations to ensure payroll data was complete and reliable for effort certification purposes. This period was also utilized to identify and resolve any backlog of costing allocations and award charges and stabilize the Office of Research. Addressing these items ensured that effort reflected complete and accurate payroll activity, thereby enabling Principal Investigators to appropriately review and certify their effort. The Sponsored Programs Office (SPO) now leads post-award financial oversight and collaborates with Human Resources (HR) and Finance to ensure designated personnel are identified and granted system access to enter costing allocations and labor cost transfers in Workday. In addition, in response to the auditor’s recommendation to enhance internal controls and ensure timely monitoring of effort reporting, Howard University has implemented the following corrective actions: Hired Dedicated Departmental Support – Six College Research Administrators (CRAs) and an Associate Director of CRA’s were hired to support high-volume research colleges. The CRAs ensure timely and accurate labor cost transfers, effort certification, and costing allocation entries during award setup and throughout the award lifecycle. Enhanced Effort Reporting Process – SPO will lead improvements to the effort certification process, including: • Advance communication to PIs, CRAs, and Deans outlining certification deadlines • Clear guidance on when labor cost transfers may occur outside the certification cycle • Reinforcement that all effort changes must be reflected in the effort system to ensure alignment with payroll. • Training – Targeted training will be delivered to Principal Investigators, CRAs, and other research stakeholders to support consistent application of policies and procedures. Monitoring and Oversight – Monthly and quarterly reconciliation reports will be developed to track and validate timely and accurate payroll allocations for research personnel. Anticipated Completion Date: August 30, 2026
View Audit 400430
Finding 1211214 (2025-010)
Material Weakness 2025
The Howard University
DC
Student Financial Aid Reporting Internal Control / Segregation of Duties
FINDING 2025-010 Names of Responsible Individuals: Associate Director for Compliance, Enrollment Management Associate Director of Loans Systems Analyst, Enrollment Management Assistant Director for Compliance, Financial Aid Loan Coordinator Corrective Action: Beginning with the Fall 2024 semester, H...
FINDING 2025-010 Names of Responsible Individuals: Associate Director for Compliance, Enrollment Management Associate Director of Loans Systems Analyst, Enrollment Management Assistant Director for Compliance, Financial Aid Loan Coordinator Corrective Action: Beginning with the Fall 2024 semester, Howard University transitioned from using Banner to using Workday as the University’s ERP. As part of the transition to Workday, Howard spent several years configuring Workday to meet the needs of the institution and testing to ensure once the University went “live” during Fall 2024 there would be no configuration issues that affect compliance. It is not possible for Financial Aid to fully test the COD disbursement reporting process prior to "go live" due to the inability to send test disbursement files to COD for reporting purposes. Once Howard disbursed loans and was able to send actual disbursement files to COD, the Enrollment Management Systems Analyst worked to identify and resolve outstanding issues. Initial reporting of disbursements to COD began on August 6, 2025. When the first disbursement file was sent to COD, the EM Systems Analyst identified the file schema sending out disbursements from Workday to COD kept rejecting the entire file. The Systems Analyst worked with the University Workday consultants to resolve the rejections and was able to correct the issue on August 28th. The cause of the rejected files between Workday and COD was an underlying Workday system issue that was corrected an updated released by Workday. There were issues in Workday regarding the school code that were identified which delayed a small cohort of students’ disbursements from being reported to COD. The Howard University enrollment school code is 00144800 and NSC required a “dummy” school code to be used for enrollment reporting of Graduate and Professional students. This “dummy” code was 00144880. A small cohort of students had loans that were rejected due to Workday reporting the 00144880 school code to COD instead of the 00144800 school code. Reconciliation identified the students and once the enrollment code sent to COD was corrected in Workday, the loan was accepted. The cost of attendance variance was a result of unfamiliarity with the Workday system. After a student's aid has been originated and disbursed, Workday will not automatically send the disbursement file back out to COD, which was not an issue Howard encountered when using Ellucian Banner. In Workday, when a student’s cost of attendance changes due to cost of attendance increase or the student’s housing status must be adjusted, there is manual intervention required. Students who have a change to their cost of attendance need to have a flag checked off in the origination record. This will allow the updated cost of attendance to be reported in COD when the next disbursement file is sent to COD. The current process is when a student's cost of attendance is manually adjusted, the flag for the record to be sent to COD is checked off in the origination record. The Associate Director for Compliance has completed internal compliance reviews testing whether disbursements are being sent to COD within 14 days. Thus far, no issues have been found in these reviews. Files are transmitted to COD at least four times per week and rejected disbursements are worked to meet the 14-day disbursement reporting timeline. A compliance review has been initiated to ensure the cost of attendance reported out of Workday matches the cost of attendance in COD. Howard University staff meet daily with Workday consultants from AVAAP to provide feedback and discuss any current issues experienced in Workday. The goal of these meetings is to have a constant flow of information on what is working effectively and what is not working effectively within Workday. This process is documented and staff are trained. Anticipated Completion Date: The underlying Workday system issue resulting in the COD disbursement file being rejected was internally resolved on August 28, 2024. The Fall 2024 update released by Workday in late-September/October 2024 corrected the system from the Workday side. The Systems Analyst receives an error when there is a rejected COD file, and the correction of these files is an ongoing process. Howard staff worked with the University’s Workday consultant to resolve the incorrect school code reported to COD, causing individual students’ disbursements to be rejected. This incorrect school code reported to COD was resolved for the 2025-2026 academic year by changing the configuration of disbursements to ignore any school codes other than 00144800. The Associate Director for Compliance sends a list of rejected loan disbursements to the Financial Aid Loans Team so these rejects can be worked on and resolved in 5-7 business days. The cost of attendance variance was identified in Fall 2025 and the change in the process when a student has a manual cost of attendance increase was implemented at that time as well. The compliance reviews for cost of attendance and COD reporting will take place twice per semester and any issues identified will be resolved to avoid future findings.
View Audit 400430
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