Corrective Action Plans

Finding 389549 (2023-400)

Significant Deficiency 2023

WI

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2023-400: Education Stabilization Fund—ESSER Fund Reporting Planned Corrective Action: The Wisconsin Department of Public Instruction (DPI) will use data reporting procedures established after FY21 data to address the FY20 data reporting discrepancies found during the audit. These procedures...

Finding 2023-400: Education Stabilization Fund—ESSER Fund Reporting Planned Corrective Action: The Wisconsin Department of Public Instruction (DPI) will use data reporting procedures established after FY21 data to address the FY20 data reporting discrepancies found during the audit. These procedures include data quality testing to ensure data accuracy and will address the discrepancies between the information reported in the federal portal and the data collected in DPI’s grant management system. DPI will have the corrected data available for the Re-Open Data Collection Reporting Period by June 30, 2024. Additionally, DPI will utilize the federal Re-Open Data Collection Reporting period for FY22 to address the discrepancies identified in expenditure data previously reported and use our quality assurance procedures to ensure FY22 data is reflective of the accurate grants management data within WISEgrants and the ESF ESSER report. The federal Re-Open Data Collection Reporting period for FY22 data is between July 29, 2024, and August 15, 2024. The United States Department of Education will not re-open the portal sooner. Anticipated Completion Date: June 30, 2024 Person responsible for corrective action: Shelly Babler, Director Title I and School Support Team Division for Student and School Success Department of Public Instruction shelly.babler@dpi.wi.gov. Kyle Peaden, Assistant Director Title I and School Support Team Division for Student and School Success Department of Public Instruction kyle.peaden@dpi.wi.gov

View Audit 300490

Finding 389539 (2023-101)

Material Weakness 2023

State of Wisconsin

WI

Eligibility Material Weakness Reporting § 200.303

Finding 2023-101: Homeowner Assistance Fund – Service Organization Controls Auditor Recommendation: Obtain the service organization audit report for the computer system used to administer the Homeowner Assistance Fund. Planned Corrective Action: The Wisconsin Department of Administration (Depar...

Finding 2023-101: Homeowner Assistance Fund – Service Organization Controls Auditor Recommendation: Obtain the service organization audit report for the computer system used to administer the Homeowner Assistance Fund. Planned Corrective Action: The Wisconsin Department of Administration (Department) has requested and will obtain the service organization audit report for the computer system used to administer the Homeowner Assistance Fund. Anticipated Completion Date: Immediately following the issuance of the service organization audit report for the period ended May 31, 2024, which is anticipated to be received not later than September 30, 2024. Auditor Recommendation: Complete a review of the service organization audit report, assess the effectiveness of the internal controls on the computer system maintained by the service organization, and document its review. Planned Corrective Action: The Department will develop the means to inform and document its review of the service organization audit report and its assessment of the effectiveness of the internal controls on the computer system maintained by the service organization. The Department will utilize those means to evidence reviews and assessments it completed but did not document as reported to and by the auditors, and for future received service organization audit reports, including the report that will be obtained for the period ended May 31, 2024. Anticipated Completion Date: June 30, 2024, as related to the development and use of the means to evidence prior completed but undocumented reviews and assessments, and within thirty days of receipt of the service organization audit report for the period ended May 31, 2024, which is anticipated to be received not later than September 30, 2024. Auditor Recommendation: Complete a review of the complementary user entity controls at the Department of Administration that are required to be in place for it to rely on the service organization audit report, document its review, and implement user entity controls, if needed. Planned Corrective Action: The Department will develop the means to inform and document its review of the complementary user entity controls at the Department that are required to be in place for it to rely on the service organization audit report, and will implement user entity controls, if needed. The Department will utilize those means to evidence the review of complementary user entity controls it completed but did not document as reported to and by the auditors, and for complementary user entity controls contained in future service organization audit reports, including the report that will be obtained for the period ended May 31, 2024. Anticipated Completion Date: June 30, 2024, as related to the development and use of the means to document the prior completed but undocumented review, and within thirty days of receipt of the service organization audit report for the period ended May 31, 2024, which is anticipated to be received not later than September 30, 2024. Persons responsible for corrective action: David Pawlisch, Administrator Division of Energy, Housing and Community Resources david.pawlisch@wisconsin.gov

View Audit 300490

Finding 389532 (2023-600)

Significant Deficiency 2023

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2023-600: WIOA Cluster—Federal Funding Accountability and Transparency Act Reporting RECOMMENDATION: We recommend the Wisconsin Department of Workforce Development implement procedures for review and oversight of its Federal Funding Accountability and Transparency Act reporting to ensure a...

Finding 2023-600: WIOA Cluster—Federal Funding Accountability and Transparency Act Reporting RECOMMENDATION: We recommend the Wisconsin Department of Workforce Development implement procedures for review and oversight of its Federal Funding Accountability and Transparency Act reporting to ensure all required subawards of $30,000 or more, including amendments or modifications, are identified and submitted in a timely manner and accurate award information, including the date the subaward agreement was signed, is reported. Planned Corrective Action: DWD will update its procedures to ensure compliance with FFATA reporting requirements. These procedures include compliance monitoring and oversight controls. In particular, DWD will implement procedures requiring DWD to use the date the subaward was signed as the obligation/action date on the FFATA report. Anticipated Completion Date: April 30, 2024 Person responsible for corrective action: Name, Title: Lynda Jarstad, Administrator Division or Unit (if applicable): Administrative Services Division Email address: lynda.jarstad@dwd.wisconsin.gov

View Audit 300490

Finding 389530 (2023-900)

Significant Deficiency 2023

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

Finding2023-900:CrimeVictimAssistance—FederalFunding Accountability and Transparency ActReporting Planned Corrective Action: The WI DepartmentofJusticemodifiedtheprocedurerelatingto awarding grants in DOJ's grants management system (Egrants). The updated process defines that the “Award Date” field ...

Finding2023-900:CrimeVictimAssistance—FederalFunding Accountability and Transparency ActReporting Planned Corrective Action: The WI DepartmentofJusticemodifiedtheprocedurerelatingto awarding grants in DOJ's grants management system (Egrants). The updated process defines that the “Award Date” field in Egrants will reflect the dateofwhichWIDOJ signs the award document. The AwardDate is the field utilized by the Egrants FFATA Reportusedto do reportingto DOA. The Award Date will nowbedefined as thedate the award is signed by the DOJ signing authority, which will produceaccurate data inthe FFATA Reportand data will be reported to DOA in the month following the Award Date, asrequired. The procedure for awarding grants in Egrants has been updated. Thisrevised process will ensurethat applicablegrants will bereported to DOAby the required due date. In addition, DOJ has become aware ofaFSRS query that will allow usto review the grants that were uploaded and we can now provide verification. DOJ has revised our procedurestoaddthe process of reviewing the query to ensure that allapplicable grants reported to DOA havebeen uploaded to FSRS. Anticipated Completion Date:The new processbegins 3/12/2024. Person responsible for corrective action: Name, Title Darcey Varese, Financial Manager Division or Unit (ifapplicable) Division of ManagementServices, BBF, varesedl@doj.state.wi.us

View Audit 300490

Finding 389525 (2023-100)

Significant Deficiency 2023

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2023-100: Multiple Grants—Federal Funding Accountability and Transparency Act Reporting Auditor Recommendation: Review its procedures for Federal Funding Accountability and Transparency Act (FFATA) reporting and make any needed adjustments to ensure all original subaward agreements and a...

Finding 2023-100: Multiple Grants—Federal Funding Accountability and Transparency Act Reporting Auditor Recommendation: Review its procedures for Federal Funding Accountability and Transparency Act (FFATA) reporting and make any needed adjustments to ensure all original subaward agreements and amendments are updated in FSRS in a timely manner. Planned Corrective Action: The Wisconsin Department of Administration (Department or DOA) takes seriously its responsibility to ensure the State’s stakeholders and the public have access to timely and transparent information about federal award spending decisions. The Department will review and, as necessary, revise its FFATA reporting procedures to ensure that all original subaward agreements and amendments are updated in the FFATA Subaward Reporting System (FSRS) in a timely manner as required by 2 CFR s. 170. Auditor Recommendation: Develop and implement procedures to ensure subawards funded by program income for the Community Development Block Grant program are reported in the FFATA Subaward Reporting System accurately and in a timely manner or document why the subaward was exempt from FFATA reporting. Planned Corrective Action: The Department will consult with officials from the U.S. Department of Housing and Urban Development (HUD) regarding the requirement to report subawards either partially or fully funded by Community Development Block Grant program income in FSRS to develop and implement procedures to accurately and in a timely manner complete the same or document why the subaward was exempt from FFATA reporting. Anticipated Completion Date: June 30, 2024 Persons responsible for corrective action: David Pawlisch, Administrator Division of Energy, Housing and Community Resources david.pawlisch@wisconsin.gov

View Audit 300490

Finding 389523 (2023-002)

Significant Deficiency 2023

Widener University

PA

Reporting § 200.502 § 200.510

2023-002 FEMA COVID-19, Disaster Grants - Public Assistance – Federal Assistance Listing Number 97.036 Recommendation: The University reevaluate policies and controls related to the preparation of the SEFA to ensure it is complete and accurate. Explanation of disagreement with audit finding: There...

2023-002 FEMA COVID-19, Disaster Grants - Public Assistance – Federal Assistance Listing Number 97.036 Recommendation: The University reevaluate policies and controls related to the preparation of the SEFA to ensure it is complete and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In addition to its review of federal expenditures, Widener University will revise its procedures when preparing the SEFA to additionally review dates of all obligated funding to ensure all amounts are included in the proper reporting year. William Lockard, Associate Vice President of Fiscal Operations & Risk Management is the person responsible for corrective action. Planned completion date for corrective action plan: June 30, 2024

View Audit 300486

Finding 389521 (2023-001)

Significant Deficiency 2023

Widener University

PA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

2023-001 Student Financial Assistance Cluster – Federal Assistance Listing Number 84.063, 84.268 – Enrollment Reporting Recommendation: The University review policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to...

2023-001 Student Financial Assistance Cluster – Federal Assistance Listing Number 84.063, 84.268 – Enrollment Reporting Recommendation: The University review policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Widener University is committed to ensuring timely and accurate enrollment reporting. We will conduct a comprehensive review of the NSLDS Enrollment Reporting Guide to establish policies that comply with the enrollment reporting requirements. Colleen Shinkle, Director of Financial Aid Services, is the person responsible for corrective action. Planned completion date for corrective action plan: June 1, 2024

View Audit 300486

Finding 389519 (2023-003)

Material Weakness 2023

Johnson County, Wyoming

WY

Subrecipient Monitoring Material Weakness Reporting

Corrective Action Plan County staff will continue to increase their knowledge on proper reporting requirement including specific reporting requirement for the different types of grants received by the County and required reporting under each grant. Additionally, the County will implement review pro...

Corrective Action Plan County staff will continue to increase their knowledge on proper reporting requirement including specific reporting requirement for the different types of grants received by the County and required reporting under each grant. Additionally, the County will implement review processes to ensure reports filed are done completely and accurately. Proposed completion date: June 30, 2024.

View Audit 300480

Finding 389517 (2023-001)

Significant Deficiency 2023

Santa Rosa County School Readiness Coalition, Inc.

FL

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2023-001: Internal Control over Compliance and Compliance with Monitoring Responsible Official’s Response and Corrective Action Plan Management has taken corrective action to ensure that monitoring is completed timely in compliance with grant and DEL Program Guidance. Anticipated Completio...

Finding 2023-001: Internal Control over Compliance and Compliance with Monitoring Responsible Official’s Response and Corrective Action Plan Management has taken corrective action to ensure that monitoring is completed timely in compliance with grant and DEL Program Guidance. Anticipated Completion Date: March 2024 Responsible Party: Melissa Stuckey, Chief Executive Officer Date: March 21, 2024

View Audit 300476

Finding 389516 (2023-001)

None 2023

Gannon University

PA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Finding 2023-001 Condition The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 3 students with status changes in our sample of 25 students. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: • Documen...

Finding 2023-001 Condition The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 3 students with status changes in our sample of 25 students. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: • Documentation will be updated to include the following: o Adjustment to the frequency by which reports are run. o How to handle students with a G Not Applied error from the National Student Clearinghouse. o Implications for not fixing G Not Applied records with the 60-day requirement window. • Monthly reports of graduates will be run and submitted to the National Student Clearinghouse unless there are no graduates for the reporting period. • Existing G Not applied records will be assessed and corrected as needed. • Individuals will be designated as back-ups; they will review all documentation and be trained on the procedures to ensure the appropriate actions can be sustained by the departments should there be turnover in key positions. Name(s) of Contact Person(s) Responsible for Corrective Action: 1. Megan Loibl, Registrar 2. Zachary Hopkins, Director of Institutional Research Assessment and Analytics Anticipated Completion Date: Corrective action with associated documentation will be created, tested, and confirmed that it resolves the root cause of the finding by Friday, May 31st, 2024.

View Audit 300471

Finding 389500 (2023-003)

Material Weakness 2023

Ojai Unified School District

CA

Subrecipient Monitoring Cash Management Reporting

The Director of Nutrition Services, hired August 2023, has been trained on the verification process and procedures along with timeline compliance requirements.

View Audit 300462

Finding 389485 (2023-005)

Material Weakness 2023

Ojai Unified School District

CA

Reporting Subrecipient Monitoring

The Chief Business Official and the Executive Director of Fiscal Services will establish procedures to ensure accurate data are reported. In addition, a record retention policy is being established to ensure and substantiation and back-up materials are filed with reports.

View Audit 300462

Finding 389481 (2023-002)

Significant Deficiency 2023

Endicott College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding Reference 2023-002 Finding: In testing the Campus-Level enrollment reporting data elements as reported to NSLDS, key items to test are: OPEID Number, Enrollment Effective Date, Enrollment Status, and Certification Date. In testing the Program-Level enrollment reporting data elements, key it...

Finding Reference 2023-002 Finding: In testing the Campus-Level enrollment reporting data elements as reported to NSLDS, key items to test are: OPEID Number, Enrollment Effective Date, Enrollment Status, and Certification Date. In testing the Program-Level enrollment reporting data elements, key items to test, if applicable, are: OPEID Number, CIP Code, CIP Year, Credential Level, Published Program Length Measurement, Published Program Length, Program Begin Date, Program Enrollment Status, and Program Enrollment Effective Date. Of the 40 students with enrollment changes that we selected for testwork, we identified 13 students whose changes in enrollment status were not timely or accurately transmitted to NSLDS, as follows: • KPMG identified that 9 students had enrollment statuses that did not agree between campus-level and program-level NSLDS data. • KPMG identified that 2 students had Program Enrollment Effective Dates that did not agree the College’s records. • KPMG identified that 2 students had status changes that were reported to NSLDS more than 60 days after the date that the College became aware of the changes. None of the items that were exceptions described above resulted in changes to the amounts awarded or disbursed to students by the College for the current fiscal year. Endicott College Responsible Contact: Karen Loomer, Registrar, Corrective Action Plan: The issues caused by the current processes and the following action has been taken to improve the situation. Endicott will review and enhance its process related to enrollment reporting. To that end, the Registrar’s Office has reviewed all reports being used to gather enrollment reporting information and has created new reports to ensure that both the campus level and program level data are being reported correctly and within appropriate time controls. Anticipated Completion Date: February 2024

View Audit 300451

Finding 389459 (2023-001)

Significant Deficiency 2023

Baptist Homes Society

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties HUD Housing Programs § 200.303

Finding 2023-001 Condition The Corporation lacks proper segregation of duties with respect to the calculation of lost revenue. Proper segregation of duties is necessary to prevent a situation where one individual handles a transaction from beginning to end in order to reduce the potential for nonc...

Finding 2023-001 Condition The Corporation lacks proper segregation of duties with respect to the calculation of lost revenue. Proper segregation of duties is necessary to prevent a situation where one individual handles a transaction from beginning to end in order to reduce the potential for noncompliance due to error or fraud. During the audit of the lost revenue calculation, six months out of fifty-six were input incorrectly into the calculation from the source documents in error. Using the correct revenue amounts for those six months results in a higher total of lost revenue for the period. As a result of the lack of proper segregation of duties, noncompliance due to error or fraud could occur without being detected and corrected, timely. Corrective Action Plan Corrective Action Planned: The Corporation will have more than one person complete a full review of the lost revenue calculation for each report submission. After the information is gathered and reported by the Chief Financial Officer (CFO) but before the information is submitted, the Controller will be asked to review the data. After review and documentation that there has been a review, the reporting will be submitted. Name(s) of Contact Person(s) Responsible for Corrective Action: Brent Foster, Chief Financial Officer Anticipated Completion Date: Review process will be implemented immediately.

View Audit 300422

Finding 389458 (2023-002)

Material Weakness 2023

Seaman Usd #345

KS

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

We are in agreement and have educated staff by reviewing the “Time and Effort” information provided by KSDE along with the “Time and Effort Clarification Enclosure C”. The Executive Director of Teaching & Learning will review the positions being paid from federal funds to determine if the position i...

We are in agreement and have educated staff by reviewing the “Time and Effort” information provided by KSDE along with the “Time and Effort Clarification Enclosure C”. The Executive Director of Teaching & Learning will review the positions being paid from federal funds to determine if the position is considered a “single cost objective”. Once this is determined, the business office (or assigned staff) will move forward with collecting the Certification of Time or Personnel Activity Report (PAR). These forms will be available to the auditor during the annual fiscal audit.

View Audit 300417

Finding 389449 (2023-002)

None 2023

Nevada Regional Medical Center

MO

Reporting

Management will review any future reporting requirements and revise future reports as necessary. We have researched the applicable reporting requirements and developed a plan to ensure accurate reports are submitted for any future reporting periods as necessary.

View Audit 300395

Finding 389433 (2023-001)

Material Weakness 2023

Caring Health Center, Inc.

MA

Material Weakness Reporting Internal Control / Segregation of Duties

Health Resources and Services Administration Frank Kostek, Caring Health Center Inc. Vice President and CFO respectfully submits the following corrective action plan for the year ended June 30, 2023: CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2023 The finding fro...

Health Resources and Services Administration Frank Kostek, Caring Health Center Inc. Vice President and CFO respectfully submits the following corrective action plan for the year ended June 30, 2023: CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS FEDERAL AWARD PROGRAM AUDITS Material Weakness 2023-001 - Accuracy of Reporting to the PRF Portal: U.S Department of Health and Human Services, COVID-19: Provider Relief Fund and American Rescue Plan ("ARP") Rural Distribution: Assistance Listing Number 93.498 - Reporting Recommendation We recommend that the Organization strengthen its system of internal controls to ensure that all reporting that is done and submitted is consistent with requirements and instructions as provided by regulatory agencies. Action Taken The health center reviewed the instructions for filing the Provider Relief Report and we filed the report based on our understanding of the directions. In the future we will review filing directions more carefully and seek guidance from the report source if any reporting requirement is unclear. Sincerely yours, Frank J. Kostek Vice President of Finance, Chief Financial Officer

View Audit 300377

Finding 389391 (2023-001)

None 2023

City of Quincy

MA

Reporting

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Quincy, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannap...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Quincy, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2022, through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY State and Local Fiscal Recovery Fund – Assistance Listing #21.027 2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal Compliance Requirement: Reporting Criteria or Specific Requirement: For expenditures of program funds received directly from the United States Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury. Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023. Context: The invoices that appear to have been reported to both Treasury and the County represent approximately 3.3% of total expenditures reported to Treasury. Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner. Cause: Management had initially highlighted these invoices as being part of an overall use of program funds received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the invoices were reclassified to the County funding pool was overlooked. Questioned Costs: None. Recommendation: The City should modify its’ current reconciliation methods between the ledger and program reporting to ensure that instances such as this are identified and corrected promptly. Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate. If the Oversight Agency has questions regarding this plan, please contact me at 617-376-2706. Sincerely, Eric Mason Chief Financial Officer

View Audit 300374

Finding 389389 (2023-008)

Significant Deficiency 2023

Urshan College

MO

Special Tests & Provisions Subrecipient Monitoring Reporting § 200.303

2023-008 Special Tests and Provisions – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagr...

2023-008 Special Tests and Provisions – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has engaged a firm for GLBA Risk Assessments, has formed a review committee, and prepared a corrective action plan. Name(s) of the contact person(s) responsible for corrective action: Jason Benavides, Interim Director of Financial Aid Planned completion date for corrective action plan: 6/30/2025

View Audit 300370

Finding 389387 (2023-007)

Significant Deficiency 2023

Urshan College

MO

Special Tests & Provisions Student Financial Aid Period of Performance

2023-007 Special Tests and Provisions – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagr...

2023-007 Special Tests and Provisions – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The director of financial aid works with the third-party servicer to ensure accurate student programs and program beginning dates reported to NSLDS. The financial aid office cross references program information within the student information system. Name(s) of the contact person(s) responsible for corrective action: Jason Benavides, Interim Director of Financial Aid Planned completion date for corrective action plan: 6/30/2025

View Audit 300370

Finding 389385 (2023-006)

Significant Deficiency 2023

Urshan College

MO

Matching / Level of Effort / Earmarking Special Tests & Provisions Student Financial Aid § 200.303

2023-006 Special Tests and Provisions – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagr...

2023-006 Special Tests and Provisions – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The director of financial aid works with the third-party servicer to ensure accurate and timely enrollment updates to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Jason Benavides, Interim Director of Financial Aid Planned completion date for corrective action plan: 6/30/2025

View Audit 300370

Finding 389383 (2023-005)

Significant Deficiency 2023

Urshan College

MO

Student Financial Aid Procurement, Suspension & Debarment Internal Control / Segregation of Duties

2023-005 Eligibility – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the a...

2023-005 Eligibility – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office designed a new process to coordinate with the academic office to review SAP status of students and ensure appropriate letters will be sent. Name(s) of the contact person(s) responsible for corrective action: Jason Benavides, Interim Director of Financial Aid Planned completion date for corrective action plan: 6/30/2025

View Audit 300370

Finding 389382 (2023-004)

Significant Deficiency 2023

Urshan College

MO

Student Financial Aid Eligibility Reporting

2023-004 Eligibility – Assistance Listing No. 84.063 Recommendation: We recommend the College provide additional resources to ensure all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...

2023-004 Eligibility – Assistance Listing No. 84.063 Recommendation: We recommend the College provide additional resources to ensure all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The director of financial aid works with the third-party servicer to ensure accurate and timely disbursement dates to COD. Name(s) of the contact person(s) responsible for corrective action: Jason Benavides, Interim Director of Financial Aid Planned completion date for corrective action plan: 6/30/2025.

View Audit 300370

Finding 389378 (2023-006)

Significant Deficiency 2023

South Carolina State University

SC

Student Financial Aid Reporting Internal Control / Segregation of Duties

Corrective Action Plan: The University will take immediate action to address the findings of the audit report. As part of the University’s holistic program to improve compliance and assurance, the institution has requested a position number from the State of South Carolina Human Resource office in t...

Corrective Action Plan: The University will take immediate action to address the findings of the audit report. As part of the University’s holistic program to improve compliance and assurance, the institution has requested a position number from the State of South Carolina Human Resource office in the area of internal auditing along with developing a budget line item for this operation. Moving forward, the new internal auditor position will provide needed leadership on all corrective action plans as necessary. The internal auditor will be the point of contact for all audit related matters, thus providing needed onsite management for compliance related issues for the University and its affiliated organizations. In an attempt to seek innovative measures to improve the procedures and internal controls, the Office of Financial Aid has engaged an external consultant to review all critical processes. This will be a fluid engagement, which will aim to self-assess the strength, weaknesses, opportunities, and threats to the efficiency of the department. The University’s failure to reconcile the Fiscal Operations Report and Application to Participate to supporting documentation will be assessed by the new internal audit team. Corrective procedures and additional internal controls to ensure compliance with the special reporting requirements will be developed and/or modified as necessary. In short, the University will enhance our oversight and management of the corrective action plans through the new internal audit team until this matter has been resolved. The University embraces the recommendation to enhance its procedures and internal controls to ensure compliance with the special reporting requirements. Anticipated Completion Date: June 30, 2024

View Audit 300369

Finding 389377 (2023-005)

Significant Deficiency 2023

South Carolina State University

SC

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

Corrective Action Plan: The University will take immediate action to address the findings of the audit report. As part of the University’s holistic program to improve compliance and assurance, the institution has requested a position number from the State of South Carolina Human Resource office in t...

Corrective Action Plan: The University will take immediate action to address the findings of the audit report. As part of the University’s holistic program to improve compliance and assurance, the institution has requested a position number from the State of South Carolina Human Resource office in the area of internal auditing along with developing a budget line item for this operation. Moving forward, the new internal auditor position will provide needed leadership on all corrective action plans as necessary. The internal auditor will be the point of contact for all audit related matters, thus providing needed onsite management for compliance related issues for the University and its affiliated organizations. The University’s inability to provide evidence that a student’s Perkins Loan repayment schedule and another student’s Perkins Loan file were retained as required will be assessed by the new internal audit team. Corrective procedures and additional internal controls to ensure compliance with the special reporting requirements will be developed. In short, the University will enhance our oversight and management of the corrective action plans through the new internal audit team until this matter has been resolved. The University embraces the recommendation to enhance its procedures and internal controls to ensure compliance with the special reporting requirements. Anticipated Completion Date: June 30, 2024

View Audit 300369

Corrective Action Plans

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