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Finding 2023-004 – Department of Education, Passed Though the South Dakota Department of Education Federal Financial Assistance Listing Number 84.010 – Title I Grants to Local Educational Award Number – Unknown, Award Year – 2023 Finding Summary: The School District lacks observable controls to ensu...
Finding 2023-004 – Department of Education, Passed Though the South Dakota Department of Education Federal Financial Assistance Listing Number 84.010 – Title I Grants to Local Educational Award Number – Unknown, Award Year – 2023 Finding Summary: The School District lacks observable controls to ensure reporting to the State of South Dakota Department of Education for reimbursement requests are reviewed prior to submissions being completed. Responsible Individual: Kayla Hastings, Business Manager Corrective Action Plan: The School District will have reimbursement requests be reviewed and approved by either Title I director or the assistant business manager prior to submission. Anticipated Completion Date: The above corrective actions will be implemented beginning April 1, 2024.
Finding 387727 (2023-001)
Significant Deficiency 2023
Finding Number: 2023-001 Condition: The College did not timely return the Title IV funds (R2T4) for 3 students. Planned Corrective Action: As outlined in the audit finding, the auditors noted three of the forty R2T4 transactions reviewed (7.5%) were not completed within the required timeframe. We h...
Finding Number: 2023-001 Condition: The College did not timely return the Title IV funds (R2T4) for 3 students. Planned Corrective Action: As outlined in the audit finding, the auditors noted three of the forty R2T4 transactions reviewed (7.5%) were not completed within the required timeframe. We have reviewed these transactions and agree with the auditor’s determination. Given that only three calculations were identified as late, we consider these to be anomalies and not reflective of our overall operating practice. As the auditors state, all three of these transactions were calculated correctly and were all three associated with the Fall term. Since that time, we have instituted new processes to help ensure the timely processing of all R2T4 calculations. These new processes include cross-training of staff to help ensure complete coverage of duties regarding this task. In addition, financial aid staff relating to R2T4 activities have received additional training with a financial aid consultant to help ensure both timeliness and accuracy. Contact person responsible for corrective action: Nicole Hatter, Executive Director, Advising and Financial Aid - nhatter@lakemichigancollege.edu - 269-927-8185 Anticipated Completion Date: 3/21/2024
Finding 387723 (2023-001)
Significant Deficiency 2023
Recommendation: We recommend the College evaluate its policies and procedures for identifying and reporting enrollment status changes to ensure that all changes are reported to NSLDS in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....
Recommendation: We recommend the College evaluate its policies and procedures for identifying and reporting enrollment status changes to ensure that all changes are reported to NSLDS in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The College has recently updated their Student Information System (SIS) to a less manual program. Formerly, the College used SONIS, but as of February 2023 has moved to Jenzabar One (J1). The J1 system is more robust than the SONIS system and is interfaced with the Financial Aid Management (FAM) system the College uses – PowerFAIDS. With the capability of the systems communicating with each other, the College can implement real-time internal reconciliation that can quickly identify issues with the dates, amounts, etc. and will allow the departments to work quickly to resolve exceptions found related to compliance of the dates, amounts, etc. Since the change-over to J1, the reconciliation process has been more efficient and has allowed for quick resolution of discrepancies identified. Name(s) of the contact person(s) responsible for corrective action: Daphne Parks, Vice President of Processing at FAS; Stephanie Knight, Director of Enrollment Services & Financial Aid, Beacon College; Carrie Santaw, Registrar, Beacon College Planned completion date for corrective action plan: Completed.
Finding 387722 (2023-002)
Significant Deficiency 2023
Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In Beacon’s previous student bill...
Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In Beacon’s previous student billing system (Sonis, in use until February 2023), Beacon had recuring difficulties posting certain transactions to student accounts, causing Financial Aid staff or the Jenzabar program administrator to work behind the scenes to get transactions entered. Since our conversion to Jenzabar J1, we have not encountered these difficulties. Secondly, a schedule of posting transactions to the student accounts has been established depending upon when the transaction is received from Financial Aid. This schedule should ensure that posting of transactions is performed timely and predictably. Name(s) of the contact person(s) responsible for corrective action: Daphne Parks, Vice President of Processing at FAS; Stephanie Knight, Director of Enrollment Services & Financial Aid, Beacon College Planned completion date for corrective action plan: Completed.
Views of Responsible Officials and Planned Corrective Action – 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 report...
Views of Responsible Officials and Planned Corrective Action – 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.
Finding 387681 (2023-002)
Significant Deficiency 2023
Assistant Director of Academic Data and Records will run a report on the last business day of the month to verify any students that have exited the institution from the prior two submission periods (last two months) have valid exit dates in the National Student Loan Clearinghouse. Any discrepancies ...
Assistant Director of Academic Data and Records will run a report on the last business day of the month to verify any students that have exited the institution from the prior two submission periods (last two months) have valid exit dates in the National Student Loan Clearinghouse. Any discrepancies will be corrected to ensure timely and accurate submission of student records from the Clearinghouse to NSLDS.
Business Services Staff will ensure that financial account balances are thoroughly reviewed and supported by appropriate documentation. Prior to any report submittal, an administrator will verify documentation fo raccuracy. This will create a system for verification of supporting records that will f...
Business Services Staff will ensure that financial account balances are thoroughly reviewed and supported by appropriate documentation. Prior to any report submittal, an administrator will verify documentation fo raccuracy. This will create a system for verification of supporting records that will facilitate accurate tracking of balances during reporting periods.
Condition: The Corporation's controls in place for reporting submissions did not identify that General and Targeted Distribution Post-Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Corporation's Period 4 reporting submissions for ...
Condition: The Corporation's controls in place for reporting submissions did not identify that General and Targeted Distribution Post-Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Corporation's Period 4 reporting submissions for lost revenue did not follow the acceptable options provided by HHS. Planned Corrective Action: The Corporation will review its processes surrounding the methodologies used to report lost revenue and will implement additional levels of review to ensure that the proper lost revenue methodology is used in future reporting periods. Contact person responsible for corrective action: Seth Marsh, Director of Enterprise-Wide Accounting Anticipated Completion Date: 6/30/2024
Finding Reference Number: SA2023-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant – Entitlement Grant COVID-19 - Community Development Block Grants/Entitlement Grants-CV Fed...
Finding Reference Number: SA2023-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant – Entitlement Grant COVID-19 - Community Development Block Grants/Entitlement Grants-CV Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-22-MC-06-0042 COVID-19 - B-20-MW-06-0042 CDBG Daly City Pass Through # Not Available Name of Pass-through Entity: City of Daly City • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Karen Chang, Finance Director/Nell Selander ECD Director • Corrective Action Plan: The City was made aware of this finding during last year’s audit. While it was the City’s intention to implement and correct this finding during FY 2022-23, significant staff turnover in the Economic & Community Development (ECD) and Finance Departments prevented the timely completion of this task. The City has included a process for complying with the FFATA requirement in the newly approved CDBG Policies & Procedures Manual, which involves collaboration between ECD and Finance to ensure all sub-awards over $30,000, not just from the CDBG program, are entered into the FSRS system. This requirement will be met in FY 23-24. • Anticipated Completion Date: July 1, 2024
NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no ...
NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1) The university completed phase one of the corrective action plan with the practice of matching the program begin date to the term date for new students last year. Accuracy is monitored with reports. No repeat findings found on this population of students. The audit recommendation focuses on continuing students. The university is now in the process of completing phase two, continuing students. Existing active programs will be manually updated by the Registrar’s Office; steps for resolution are already in progress. Using reports to capture students, the team will update the student information system, NSLDS, and NSC, correcting the program begin date to match the term date. This process change will align our reporting procedures with required regulations prior to the close of the 2023 fiscal year (July 2024). 2) The Registrar’s team will provide ongoing instruction to all personnel who have access to process program changes in the student information system. The instructions will direct users to match the begin date of the new program with the term; exceptions will be addressed in the communication. Changes will be monitored by the Registrar’s Office with daily reports. Repeat finding, see 2022-003, item 2. CAP phase 2 focuses on continuing students and is still in process, this involves identifying continuing students with mis-matched data and making the appropriate corrections. Name(s) of the contact person(s) responsible for corrective action: Elizabeth Vestal, Registrar. Planned completion date for corrective action plan: July 2024
Name of contact person: Katie Langan Corrective action: With respect to the finding relating to program length issues, the College agrees with this finding and will make appropriate changes to ensure that the NSLDS records for program length are based on years, correcting the earlier issue of basin...
Name of contact person: Katie Langan Corrective action: With respect to the finding relating to program length issues, the College agrees with this finding and will make appropriate changes to ensure that the NSLDS records for program length are based on years, correcting the earlier issue of basing program length by weeks. With respect to the program change date record retention issue, the College agrees with this finding and will take appropriate actions to correct this issue. These actions will include retraining of staff to reinforce the necessity of retaining the records, providing adequate secure storage facilities for paper records and conducting regular quality control exercises to ensure that this issue does not re-occur. Proposed completion date: June 30, 2024
Finding 2023-002 – Noncompliance with Federal and State Reporting Requirements Condition During our testing, we noted that the Single Audit and GATA reporting packages were not submitted within the required timeframe for fiscal year 2022. Corrective Action Plan The Network will implement procedures ...
Finding 2023-002 – Noncompliance with Federal and State Reporting Requirements Condition During our testing, we noted that the Single Audit and GATA reporting packages were not submitted within the required timeframe for fiscal year 2022. Corrective Action Plan The Network will implement procedures that support timely submission of the Single Audit and GATA reporting packages in compliance with federal and state reporting requirements. These processes will be included in an updated Financial Policies and Procedures manual. Estimated Completion Date 11/30/2024 Individuals Responsible for Implementing Corrective Action Plan Chief Operating Officer
Ref 2023-004: Foreign exchange translation methodology (repeat of prior year findings 2022-004, 2021-005, 2020-006 and 2019-006) (significant deficiency) Federal Agency: All Program: All Assistance Listing: All Award #: All Award year: FY23, FY22, FY21, FY20 and FY19 Pass-through: All applicable M...
Ref 2023-004: Foreign exchange translation methodology (repeat of prior year findings 2022-004, 2021-005, 2020-006 and 2019-006) (significant deficiency) Federal Agency: All Program: All Assistance Listing: All Award #: All Award year: FY23, FY22, FY21, FY20 and FY19 Pass-through: All applicable Management comments: Management is working with IT to implement enhancements to the ERP system to address improvements to the remeasurement process. We are targeting implementation of daily exchange rates in our ERP system by June 30, 2024. To address issues related to the translation of functional currency balances and transactions from SAP into PII’s reporting currency management is developing a new methodology within the BPC consolidation system which will be effective for FY24 closing. In parallel, management is reviewing the financial manual to provide additional guidance on the correct treatment of foreign exchange transactions including the translation from functional currency to presentation currency in line with US GAAP Accounting Standards. The system changes and updates to the manual will be accompanied by training to be rolled out to all relevant staff to ensure that the revised guidance is understood and adhered to. (Corrective actions introduced in FY24 will be project planned and reviewed through the FY24 year-end close to a final resolution with an anticipated closure by 30 June, 2024. Chief Financial Officer, Celine Thibaut, +33672261874)
Ref 2023-003: Classification, completeness, and accuracy of bank accounts (significant deficiency) Federal Agency: All Program: All Assistance Listing: All Award #: All Award year: FY23 Pass-through: All applicable Management comments: Management is aware of the importance of maintaining complete ...
Ref 2023-003: Classification, completeness, and accuracy of bank accounts (significant deficiency) Federal Agency: All Program: All Assistance Listing: All Award #: All Award year: FY23 Pass-through: All applicable Management comments: Management is aware of the importance of maintaining complete and accurate list of bank accounts. During FY24, Management will implement the following changes: 1. The Global Finance Manual will be updated to ensure that there is an appropriate level of review of bank opening and closing at CO, RH and GH level, specifically addressing the point around receiving a formal closure letter from the bank when accounts are closed. 2. A new SAP report which generates a list of all bank accounts including opening and closing dates and account name and number will be developed during FY24. The new report will include a consolidated bank reconciliation for all bank accounts which will have the effect of simplifying the review at CO, RH and GH level. 3. Global Hub has been working with the Global Assurance team to implement an internal review of the bank reconciliation, listing and confirmation of the balances with Banks to ensure accuracy, completion, and existence of bank balances. (Corrective actions introduced in FY24 will be project planned and reviewed through the FY24 year-end close to a final resolution with an anticipated closure by 30 June, 2024. Chief Financial Officer, Celine Thibaut, +33672261874)
The City is in agreement with the audit finding. The City will revise the CDBG Program Policies and Procedures to include instructions to submit in a timely manner the Federal financial reporting required under 24 CFR Section 570.507(d) - Other reports and 2 CFR 200.302(b)(2) – Financial management.
The City is in agreement with the audit finding. The City will revise the CDBG Program Policies and Procedures to include instructions to submit in a timely manner the Federal financial reporting required under 24 CFR Section 570.507(d) - Other reports and 2 CFR 200.302(b)(2) – Financial management.
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The District is conducting a review of its processes for NSLDS reporting to improve accuracy and has provided training to ensure multiple individuals are able to perform the necessary procedures for submittin...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The District is conducting a review of its processes for NSLDS reporting to improve accuracy and has provided training to ensure multiple individuals are able to perform the necessary procedures for submitting NSLDS reports. Implementation Date: In Progress
The College wanted to ensure the accuracy of the amount of HEERF spending applied to satisfy students’ accounts. The deadline of April 10, 2023 did not provide the College sufficient time to complete the analysis of the HEERF spending for the first quarter ended March 31, 2023. Therefore, the first ...
The College wanted to ensure the accuracy of the amount of HEERF spending applied to satisfy students’ accounts. The deadline of April 10, 2023 did not provide the College sufficient time to complete the analysis of the HEERF spending for the first quarter ended March 31, 2023. Therefore, the first quarter reporting was combined with the report for second quarter ended June 30, 2023. No corrective action plan is needed. The HEERF funding expired on June 30, 2023. No further quarterly reports are required beyond June 30, 2023.
The College has conducted a comprehensive review and update of its procedures for reporting Federal Direct Loan and Pell Grant disbursements to the COD system. The College has multiple program calendars which overlap our standard academic calendar, including two aid years concurrently during spring ...
The College has conducted a comprehensive review and update of its procedures for reporting Federal Direct Loan and Pell Grant disbursements to the COD system. The College has multiple program calendars which overlap our standard academic calendar, including two aid years concurrently during spring and summer sessions. We have identified the multiple start dates as a primary challenge with timely reporting and have initiated corrective actions to synchronize program dates more closely with the standard academic calendar. This includes the phasing out of a summer header student cohort to prevent similar issues in the 2024-2025 academic year. A bi-weekly reconciliation report has been created to review activity and identify early discrepancies to maintain better internal controls. During the 2021-2022 aid years, the Financial Aid office had four Financial Aid directors with different approaches to aid awarding strategy. The current Director is focused on refining processes to enhance internal controls. Additionally, the College recognized a need for staff professional development and training and engaged a Financial Aid consultant to review our systems and processes. The Financial Aid consultant now conducts quarterly assessments to help us maintain our setups and provides ongoing training for our team. These steps are in line with best practices and are part of our commitment to minimizing errors and conducting timely financial aid reporting. The College has made significant improvements. The number of selected records failing the 15-day COD reporting window decreased from 15 in FY22 to 4 in FY23.
Recommendation: The Academy should develop procedures to have the financial aid and financial accounting information systems reconciled monthly. Corrective Action: A policy to review and reconcile the FISAP data between Financial Aid and Finance departments, prior to submitting the FISAP to the Depa...
Recommendation: The Academy should develop procedures to have the financial aid and financial accounting information systems reconciled monthly. Corrective Action: A policy to review and reconcile the FISAP data between Financial Aid and Finance departments, prior to submitting the FISAP to the Department of Education, will be implemented. Person Responsible for Corrective Action: Eric Pryor, President and CEO
Management has instituted measures to ensure that future reporting is accurate and complete. This includes review of all grant expenditure activity as transacted in the financial general ledger, as well as a full review of all funding received identified as either a grant or award. All supporting do...
Management has instituted measures to ensure that future reporting is accurate and complete. This includes review of all grant expenditure activity as transacted in the financial general ledger, as well as a full review of all funding received identified as either a grant or award. All supporting documentation shall be obtained and reviewed for proper designation of funding source, with determination as to whether funding is federal in nature. This information will be used to populate the SEFA template to ensure accurate reporting before submission into the Corporation’s consolidated SEFA. Support obtained from funding sources will also be used to correctly identify the federal ALN that in turn will be reported on the SEFA. Final review of the SEFA with supporting documentation and sign off will be performed by the Regional Controller.
Action taken in response to finding: NCLE will: 1) Run a list (through Paychex) of employees that have been terminated and/or hired within the last pay period prior and the current pay period 2) Identify names on list with any employee who is currently receiving pay within the current pay period. 3...
Action taken in response to finding: NCLE will: 1) Run a list (through Paychex) of employees that have been terminated and/or hired within the last pay period prior and the current pay period 2) Identify names on list with any employee who is currently receiving pay within the current pay period. 3) Any employee on the list whether new hire and/or terminated verify that the amount being paid to the employee is correct. 4) Termed employee may still have ELT (Earned Leave Time) accrued and is due payment within the current pay period. The termed employee may have worked partial hours within the current pay period. Salary termed employee is due full payment within the last pay period the employee worked. 5) A new hire employee who is salaried will receive a pro-rated rate of pay for the first payroll. 6) Upon termination and/or new hire being enacted Management will forward termination and/or new hire notices to the Human Resource Department. 7) Human Resource Department will be entering (into Paychex) termination and/or new hire data as soon as they are received from management Names of the contact persons responsible for corrective action: Sue Firkus, CFO and Tim Nolan CEO Planned completion date for corrective action plan: Approved by our Board and Policy Council on February 26, 2024. Will be implemented immediately following this approval. The full current year within which we are operating as well as each upcoming fiscal year will be covered by this plan.
View Audit 299674 Questioned Costs: $1
Correction Action Plan: The University plans to implement the following: During the 2023-2024 academic year, the Registrar Office implemented the following mechanisms to ensure that all status change records are reported to NLSDS accurately.  Reinforce and train individuals in the compliance and co...
Correction Action Plan: The University plans to implement the following: During the 2023-2024 academic year, the Registrar Office implemented the following mechanisms to ensure that all status change records are reported to NLSDS accurately.  Reinforce and train individuals in the compliance and control ownership role to ensure controls are operating as designed.  Incorporate the review of student status change records within the duties of the individuals in compliance and control ownership roles within the Registrar office.
The Director of TRIO SSS and TRIO ETS supervisor, the Dean of Equity and Inclusion, will conduct a spot­ check twice annually. Additionally, before submission of Annual Performance Report, the direct supervisor for for all TRIO programs will review and spot check submissions. Contact person(s) resp...
The Director of TRIO SSS and TRIO ETS supervisor, the Dean of Equity and Inclusion, will conduct a spot­ check twice annually. Additionally, before submission of Annual Performance Report, the direct supervisor for for all TRIO programs will review and spot check submissions. Contact person(s) responsible for corrective action: Desiree Anderson, Dean of Equity and Inclusion. Anticipated Completion Date: Immediate
FINDING 2023-008 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Finding: During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were complied, pre...
FINDING 2023-008 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Finding: During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were complied, prepared and submitted by one employee without an oversight or review process in place to prevent, or detect and correct, errors. In addition, the six reports submitted during the audit period contained errors. The errors were as follows:  The ESSER I, Year 2 and ESSER II, Year 1 reports did not contain expenditures for the reporting period, however according to the School Corporation's records there were expenditures for ESSER I and ESSER II during this period.  The ESSER I, Year 3, ESSER II, Year 2, ESSER III, Year 1, and ESSER III, Year 2 reports were not supported by the School Corporation's records, was not accurate and complete, and was not mathematically accurate. Recommendation: We recommended that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure supporting documentation is used and retained for all required reports submitted on behalf of the Education Stabilization Fund program funds. Contact Person Responsible for Corrective Action: Dr. Tim Garland Contact Phone Number and Email Address: 574-626-2525 / garlandt@lewiscass.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: During the audit period, internal control opportunities were in place but not followed. Lewis Cass Schools has an internal control process that is in place but was not followed by the treasurer who in the position during the audit period. The treasurer who did not follow the internal control process is no longer employed by Lewis Cass Schools. To address and ensure Education Stabilization Funds are properly reported by the treasurer the treasurer will print out the form that was completed by the treasurer and must be signed by the superintendent or department head for review before submittal and filed for record keeping. Anticipated Completion Date: 3/11/2024
Contact Person: Interim Executive Director Fred Bazemore Corrective Action: The Organization agrees with the finding and is working to establish a clear understanding of the grant reimbursement process to ensure the proper amounts are charged to each grant. Anticipated Completion Date: This correcti...
Contact Person: Interim Executive Director Fred Bazemore Corrective Action: The Organization agrees with the finding and is working to establish a clear understanding of the grant reimbursement process to ensure the proper amounts are charged to each grant. Anticipated Completion Date: This corrective action will be implemented by June 30, 2024.
View Audit 299575 Questioned Costs: $1
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