Corrective Action Plans

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SPECIAL TESTS AND PROVISIONS – PERKINS LOAN RECORDKEEPING AND RECORD RETENTION Concord University, Marshall University, Shepherd University, West Liberty University, West Virginia School of Osteopathic Medicine, and West Virginia University Assistance Listing Number 84.038 Concord University (CU...
SPECIAL TESTS AND PROVISIONS – PERKINS LOAN RECORDKEEPING AND RECORD RETENTION Concord University, Marshall University, Shepherd University, West Liberty University, West Virginia School of Osteopathic Medicine, and West Virginia University Assistance Listing Number 84.038 Concord University (CU) response Due to changes in personnel, CU did not follow this regulation. CU will review ECSI’s report, specifically looking for instances of noncompliance and internal control breaches. This will be documented annually and will be effective August 2024. Marshall University (MU) response MU has regularly monitored the services provided by ECSI for accuracy and completeness throughout a 30-year relationship without significant issues. Additionally, during fiscal year 2023, MU worked closely with ECSI on the Department of Education’s government assignment of 837 Perkins loans going back as far as 1978. This process clearly involved several compliance requirements of this program and was completed with no compliance problems encountered. MU will document the review of ECSI’s annual audit going forward. Shepherd University (SU) response By April 2024, SU will develop and maintain a checklist that will be periodically reviewed and signed off related to this finding, specifically: Annually, SU will pull SOC reports along with any compliance audits for review of findings or areas of interest and will assess and determine any factors that may need further investigation or mitigation from SU. West Liberty University (WLU) response Effective February 2024, WLU’s CFO, Controller and Student Accounts Manager together will meet and review the most recent Title IV compliance audit. The meeting will be set using emails. Minutes and notes will be taken regarding items reviewed and conclusions reached and will retain documentation and all other relevant documentation will be retained. Any issues that arise will be dealt with accordingly. West Virginia School of Osteopathic Medicine (WVSOM) response Adequate due diligence was not performed to ensure that the third-party services, Educational Computer Systems, Inc. (ECSI) were following the requirements for the functions that they are performing for WVSOM. The third-party services Title IV compliance audit was obtained but was not signed off on as reviewed. A new procedure will be written with the following steps: 1) Accountant Senior in the Cashiers office will request the “Examination Report on Compliance with Title IV Programs” and the System and Organization Controls for Service Organizations: Controls Relevant to Security (SOC 2). The Accountant Senior will review the reports for compliance and sign off. 2) Accountant Senior will forward the reports to the Director of Finance. The reports will be reviewed for compliance and signed. 3) The Director of Finance will forward it to the Director of Accounting for submission with the audit. The new procedure will provide two reviews and sign-offs and are effective January 2024. West Virginia University (WVU) response WVU’s Student Financials Services (SFS) department receives the 3rd Party Servicer compliance reports annually and reviews these reports once received. WVU will maintain detailed meeting minutes to document the review of 3rd Party Servicer reports moving forward. The review of the report available for fiscal year 2024 was conducted on December 19, 2023 between members of Compliance and Training (CT) and Revenue Management (RM) teams. In this meeting, the following 3rd Party Servicer reports were discussed; report on controls at a service organization relevant to user entities’ internal control over financial reporting, SOC 2 report and examination report on compliance with Title IV programs. It was noted there were no findings in the reports. Regarding MPN’s, deferments and cancellations for Perkins loans, members of SFS are pursuing several areas of remediation to resolve the fiscal year 2023 finding. SFS personnel will review all open Perkins loans and inventory files to consolidate into one central location. All files will be reviewed for paper MPN’s, deferment and cancellations request and an inventory list will be attached to a central location for all Perkins records. Additionally, WVU is in the process of exploring liquidation of all Perkins loans currently held by the school. While SFS is committed to resolving the current issues regarding Perkins Recordkeeping, it should be noted that this commitment must be balanced with staff’s requirements to process student aid for current students that has been delayed numerous times due to FAFSA simplification delays.
SPECIAL TESTS AND PROVISIONS – USING A SERVICER TO DELIVER TITLE IV CREDIT BALANCES TO A CARD OR OTHER ACCESS DEVICE Bluefield State University, Blueridge Community & Technical College, Concord University, Mountwest Community and Technical College, Shepherd University, West Virginia Northern Commun...
SPECIAL TESTS AND PROVISIONS – USING A SERVICER TO DELIVER TITLE IV CREDIT BALANCES TO A CARD OR OTHER ACCESS DEVICE Bluefield State University, Blueridge Community & Technical College, Concord University, Mountwest Community and Technical College, Shepherd University, West Virginia Northern Community College, and West Virginia University at Parkersburg Assistance Listing Number 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264, 93.342, 93.364 Bluefield State University (BSU) response BSU will submit the URL of their contract with their third-party servicer and cost information to the U.S. Department of Education for their publication in the Cash Management Contracts Database by Friday, February 23, 2024. BSU will also implement a detailed due diligence review over the fees assessed by the third-party servicer of Title IV credit balances. Blueridge Community & Technical College (BRCTC) response We acknowledge that BRCTC did not have internal controls in place to review the contract with our third-party servicer of Title IV credit balances or obtain and review the third-party servicer’s Title IV compliance audit to ensure compliance with federal regulations. By February 2024, documents will be requested and an annual due diligence review will be performed and documented of the third-party servicer contract and compliance audit as well as review of fees assessed by the third-party servicer. Concord University (CU) response CU agrees with this finding and due to changes in personnel, this regulation was not followed. CU will review and document the review of the Cash Management Database annually to ensure the link is posted. CU will review and document the review of other financial institutions charges compared against BankMobile’s fees annually. CU will annually review the servicer’s SOC report. CU will review BankMobile’s report, specifically looking for instances of noncompliance and internal control breaches. This will be documented annually. Mountwest Community and Technical College (MCTC) response Effective February 2024, MCTC will implement a review process to be conducted on an annual or monthly basis, as applicable, of all accounts opened with the Servicer during the specified timeframe. The "Activation & Preferences Report" available to management through the Servicers Administrator portal will be used to provide the data for review by management. The review process will consist of the following: • A request made of the servicer to provide a report of accounts opened with date/time stamp of consent to opening. Frequency: Monthly • Review of "Activation & Preferences Report" validated against Servicer "Accounts Opened" report. Frequency: Monthly • Generate a follow-up email to applicable students confirming the opening of the Servicer Account which will include an attachment of the Servicer "Terms and Conditions" and "Fee Schedules". Frequency: Monthly • Review the Servicers' Client Contract and Profile site for accuracy and completeness of information. Frequency: Annually • Review the Servicers' System and Organization Controls (SOC) and Compliance audits. Frequency: Annually • Management will incorporate as part of its "Due Diligence and Attestation" copies of comparable banking institution fee schedules that are date/time stamped to serve as evidence of review. Shepherd University (SU) response By April 2024, SU will develop and maintain a checklist that will be periodically reviewed and signed off related to this finding, specifically: Annually, SU will be submitting the URL to the Department of Education related to the contracts between SU and BankMobile, reviewing compliance audits and SOC reports for BankMobile, recording areas of risk, and noting ways to mitigate the potential risk moving forward. West Virginia Northern Community College (WVNCC) response Beginning June 2024, during the annual review meeting between WVNCC and BankMobile (the servicer that delivers Title IV credit balances to students), WVNCC will obtain a copy of the BankMobile compliance audit. This will be kept on file within the Business Office for reference if needed. In addition, the budget committee will review annual the fees charged by BankMobile and attempt to compare them to other providers of similar services. West Virginia University at Parkersburg (WVU-P) response WVU-P has submitted a URL to the US Department of Education of our contract and cost information with our third-party servicer. This submission should correct this portion of the finding although it was done after the end of the fiscal year under audit but serves to correct the finding in subsequent periods. WVU-P will ensure compliance with the remaining items noted by creating a written internal control policy requiring the following: • Verification of the required submission of the third-party contract with the Department of Education. • Documentation of a due diligence review of the fees assessed by the third-party servicer. • Obtain a copy of the annual compliance examination of the Title IV Programs. The 2022 report dated June 29, 2023, was received and reviewed by us for compliance with eligibility, systems, and internal controls, disbursements, Return of Title IV funds, and administrative requirements. • Obtain a list of students whose refunds were disbursed by the third-party vendor and cross-reference it with a list of the students processed and sent to the third-party vendor by WVU-P. For those students who elected to open a checking account, WVU-P will review supporting documentation to indicate that the student gave proper consent. These policies and procedures will be effective February 2024.
REPORTING Division of Highways (the Division) Assistance Listing Number 20.933 Effective January 2024, procedures have been put in place where pre-project performance management and quarterly progress reports on federal award projects will be compiled by WVDOT recipient/key personnel indicated ...
REPORTING Division of Highways (the Division) Assistance Listing Number 20.933 Effective January 2024, procedures have been put in place where pre-project performance management and quarterly progress reports on federal award projects will be compiled by WVDOT recipient/key personnel indicated in the BUILD Transportation Discretionary Federal Grants and submitted to USDOT by the 20th day after each calendar year quarter has closed as required by the grants. Prior reports that were not submitted to the USDOT as identified by the fiscal year 2023 audit will be sent.
REPORTING Workforce West Virginia (WWV) Assistance Listing Number 17.225 WWV updated reporting procedures in April 2023 and provided training to appropriate staff regarding the ETA 9050, 9052, and 9055 reports that did not have proper reviews documented prior to submission. That training is refl...
REPORTING Workforce West Virginia (WWV) Assistance Listing Number 17.225 WWV updated reporting procedures in April 2023 and provided training to appropriate staff regarding the ETA 9050, 9052, and 9055 reports that did not have proper reviews documented prior to submission. That training is reflected in the reports selected after May 2023 that show proper documented reviews prior to submission.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective March 2024, DEP will develop and implement a standard operating procedure to track indirect costs. DEP will create a separate spreadsheet to track indirect costs to ...
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective March 2024, DEP will develop and implement a standard operating procedure to track indirect costs. DEP will create a separate spreadsheet to track indirect costs to be included in the year ending SEFA reporting. DEP will attend training sessions conducted by the West Virginia Financial and Accounting Reporting Section to ensure all expenses are reported correctly on the SEFA. Additional training from accredited educational institutions will also be researched if necessary.
REPORTING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective March 2024, DEP will implement the following steps to correct the finding: 1. Review the Office of Surface Mining Federal Assistance Manual for information and instructions in regard to preparing th...
REPORTING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective March 2024, DEP will implement the following steps to correct the finding: 1. Review the Office of Surface Mining Federal Assistance Manual for information and instructions in regard to preparing the required financial reports for periodic and annual submissions. The information obtained from the Federal Assistance Manual will be compared to 2 CFR 200.328 and 329 to ensure all required information is included in the financial reports. 2. Review the Federal Notice of Grant Award documents to ensure that reporting period dates and the submitted reports reconcile and are in agreement. 3. Create and implement written narrative that agrees with the requirements set forth in the Federal Assistance Manual. 4. Develop and implement standard operating procedures to ensure timely, accurate reporting that involves a review and approval process prior to submission. 5. Create a checklist of required items, and signature lines to show that reviews/approvals have taken place.
TRANSPARENCY ACT REPORTING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective February 2024, DEP will implement the following steps to correct the finding: 1. Review 2 CFR 200.303 and the Federal Funding Accountability and Transparency Act (2 CFR 170) to dete...
TRANSPARENCY ACT REPORTING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective February 2024, DEP will implement the following steps to correct the finding: 1. Review 2 CFR 200.303 and the Federal Funding Accountability and Transparency Act (2 CFR 170) to determine the requirements and proper procedures in submitting FFATA reports in FSRS. 2. Evaluate the agency’s current standard operating procedure for submitting FFATA reports and identify deficiencies that address accuracy, accountability, and segregation of duties in approving and submitting reports. 3. Update the agency’s current standard operating procedures to better meet the requirements 2 CFR 200.303 and the Federal Funding Accountability and Transparency Act (2 CFR 170) and addresses proper segregation of duties in reviewing, approving, and submitting FFATA reports.
TRANSPARENCY ACT REPORTING West Virginia Community Development Block Grant Program (CDBG) Assistance Listing Number 14.228 The CDBG program has experienced turnover in staff during the last year. While CDBG knows the FFATA report was submitted, a physical copy of this report could not be provided...
TRANSPARENCY ACT REPORTING West Virginia Community Development Block Grant Program (CDBG) Assistance Listing Number 14.228 The CDBG program has experienced turnover in staff during the last year. While CDBG knows the FFATA report was submitted, a physical copy of this report could not be provided, and it cannot be verified if it was submitted on time. In the FSRS system, only the person who creates the original report can view, edit, and pull the actual report, and since the employee who was responsible for submitting this report is no longer with the agency, it cannot be determined when it was originally submitted. CAD staff have since recreated the report in the FSRS system so there is a copy of the report. To ensure this doesn't happen in the future, CAD staff has completed FFATA training for the personnel involved in the reporting process. CAD staff is creating a calendar with due dates for the programs reporting requirements to ensure the dates are not missed. Once the report is submitted in the FSRS system, staff is required to save a copy of the report in shared files. CAD is also looking to implement a system where a centralized person is responsible for submitting the FSRS reports to ensure all processes are completed and documents saved correctly.
TRANSPARENCY ACT REPORTING Department of Education (DOE) Assistance Listing Number 10.553, 10.555, 10.556, 10.559, 10.582 Setting up a process to comply with the FFATA reporting requires retrieving information from multiple systems. In addition, child nutrition reimbursements are more complex tha...
TRANSPARENCY ACT REPORTING Department of Education (DOE) Assistance Listing Number 10.553, 10.555, 10.556, 10.559, 10.582 Setting up a process to comply with the FFATA reporting requires retrieving information from multiple systems. In addition, child nutrition reimbursements are more complex than grants that have a known subrecipient amount. Due to the complexity, DOE is relying on guidance from the USDA to complete reporting procedures. DOE is currently waiting to get answers to several questions that are preventing full development of a process. USDA is also working to help DOE find another state agency that can help with unanswered questions. A FFATA reporting process is anticipated to be in place by July 1, 2024.
SPECIAL TESTS AND PROVISIONS – ADP SYSTEM FOR SNAP Department of Health and Human Resources (DHHR) Assistance Listing Number 10.551, 10.561, COVID-19 10.561 Management within the DHHR, Bureau for Family Assistance (BFA), appreciates and shares the auditors’ concern with SNAP program integrity as...
SPECIAL TESTS AND PROVISIONS – ADP SYSTEM FOR SNAP Department of Health and Human Resources (DHHR) Assistance Listing Number 10.551, 10.561, COVID-19 10.561 Management within the DHHR, Bureau for Family Assistance (BFA), appreciates and shares the auditors’ concern with SNAP program integrity as it relates to the Recipient Automated Payment and Information Data System (RAPIDS) ADP system. The BFA notes that 7 CFR § 272.10 begins with, “(1) Purpose. All state agencies are required to sufficiently automate their SNAP operations and computerize their systems for obtaining, maintaining, utilizing, and transmitting information concerning SNAP. Sufficient automation levels are those which result in effective programs or in cost effective reductions in errors and improvements in management efficiency, such as decreases in program administrative costs...” Within the RAPIDS ecosystem for SNAP administration, this automation includes data matching measures undertaken, in compliance with related federal rules as specified in 7 CFR § 272.8, 7 CFR § 272.16, etc., to automate the validation of client-provided, worker-input information while mitigating the additional administrative burden of secondary review for all worker interactions with a client’s case. Policy regarding state and federal data matching is laid out in Chapter 6 of the State’s Income Maintenance Manual (IMM) at https://dhhr.wv.gov/bfa/policyplans/Documents/ Binder4.pdf. The primary data exchange system detailed in IMM Chapter 6 that is applicable to SNAP is the Income and Eligibility Verification System (IEVS) required by 7 CFR § 272.8. Systems mandated federally for inclusion in the IEVS include those operated by WorkForce WV, the Internal Revenue Service (IRS), and the U.S. Social Security Administration (SSA). A variety of other sources may also be queried for the purpose of validating client-provided information entered into RAPIDS by a worker, including Veterans Affairs (VA), Beneficiary and Earnings Data Exchange (BENDEX), Beneficiary Earnings and Exchange Record System (BEERS), National Directory of New Hires, and Prisoner Matching with the Department of Corrections as well as the Federal Data Services Hub (FDSH). IMM Chapter 6, page 2 describes the purpose of data matching through the IEVS thusly: Information obtained through IEVS is used for the following purposes: • To verify the eligibility of the assistance group (AG). • To verify the proper amount of benefits. • To determine if the AG received benefits to which it was not entitled. • To obtain information for use in criminal or civil prosecution based on receipt of benefits to which the AG was not entitled. IMM Chapter 6, pages 2-3 further detail the points at which a match with the IEVS must take place: A data exchange in the eligibility system occurs: • When a new case is created; • When a new person is added to a benefit; • When a person’s demographic information is changed; and, • On a periodic basis for all individuals in the eligibility system, depending on the type of benefit being received. Requirements for independent verification of information when automated data matches fail or report a discrepancy with client-provided, worker-input information are spelled out in IMM 6.4.4. The BFA believes that these automations, while perhaps not foolproof, are in keeping with both the word and intent of 7 CFR § 272.10, 7 CFR § 272.8, 7 CFR § 272.16, etc., which aim to automate processes in order to reduce administrative burden and associated costs, such as those that would be associated with a secondary review of all worker interactions with a client’s case. Furthermore, page 4-10.551-9 of the Compliance Supplement 2023, which lays out the suggested audit procedures for this topic, recommends the use of the USDA-FNS SNAP System Integrity Review Tool (SIRT) to ensure that the State’s ADP system is in alignment with USDA-FNS requirements and ensure that automated processes within RAPIDS continue to comport with federal requirements for ADP systems. To our knowledge, the auditors neither utilized that tool to guide their work nor requested verification from the State that the SIRT had been completed and previously employed. To support this response, management advocates a review of the SIRT submitted to FNS on October 26, 2023 in preparation for the go-live stage of the West Virginia People’s Access to Help (WV PATH) Family Assistance pilot program; as there is no significant difference in system functionality between the Family Assistance module of WV PATH and the existing eRAPIDS system, the responses/comments/replies from both FNS and the State that are included in this version of the SIRT generally apply both to eRAPIDS and to PATH. Throughout 2023, the BFA Division of Performance and Quality Improvement continued its ongoing SNAP case reviews, as well as its efforts to report compliance with monthly requirements for expanded supervisor case reviews conducted and tracked through the Rushmore case review system, as mandated in a December 7, 2022 memorandum to supervisors and made available to the auditors last year. Furthermore, the BFA developed additional worker training, including the reinstatement of face-to-face Statewide Payment Accuracy Conferences (held throughout the summer of 2023), with the aim to ensure that client information is accurately captured in RAPIDS so the APD can perform its automated functions with integrity.
DHHR INFORMATION SYSTEM AND RELATED BUSINESS PROCESS CONTROLS Department of Health and Human Resources (DHHR) Assistance Listing Number 10.551, 10.561, COVID-19 10.561, 93.558, COVID-19 93.558, 93.568, COVID-19 93.568, 93.575, 93.596, COVID-19 93.575, 93.658, 93.659, 93.767, 93.775, 93.777, COVID-...
DHHR INFORMATION SYSTEM AND RELATED BUSINESS PROCESS CONTROLS Department of Health and Human Resources (DHHR) Assistance Listing Number 10.551, 10.561, COVID-19 10.561, 93.558, COVID-19 93.558, 93.568, COVID-19 93.568, 93.575, 93.596, COVID-19 93.575, 93.658, 93.659, 93.767, 93.775, 93.777, COVID-19 93.777, 93.778 The DHHR is currently phasing in a new information technology system for determining eligibility, making payments, maintaining documentation, etc. The name of the new system is WVPATH (West Virginia People's Access to Help). The WVPATH system will replace the Family and Children's Tracking System (FACTS) and the Recipient Automated Payment Information Data System (RAPIDS), which are currently referenced in the finding. The WVPATH system will have additional controls and levels of review as compared with the FACTS and RAPIDS systems. Due to the timing of the phase-in process, the DHHR anticipates the finding will be resolved for the year ended June 30, 2024.
On a monthly basis, the Registrar will download the Registration Status report from the student information system and review the report for accuracy to ensure all enrollment changes are captured. Once the review is complete, the information will be uploaded to the National Student Clearinghouse.
On a monthly basis, the Registrar will download the Registration Status report from the student information system and review the report for accuracy to ensure all enrollment changes are captured. Once the review is complete, the information will be uploaded to the National Student Clearinghouse.
Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, ...
Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, ...
Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: Medicaid Cluster- Medical Assistance Program Federal Financial Assistance Listing #93.778 Compliance Requirement: Other- Preparation of Consolidated Schedule of Expenditures of Federal Awards Finding Summary...
Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: Medicaid Cluster- Medical Assistance Program Federal Financial Assistance Listing #93.778 Compliance Requirement: Other- Preparation of Consolidated Schedule of Expenditures of Federal Awards Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the consolidated schedule of expenditures of federal. As auditors, we were requested to draft the consolidated schedule of expenditures of federal awards. Responsible lndividuals:J Terry Meyer, CFO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the consolidated schedule of expenditures of federal awards and accompanying notes. We requested that our auditors, Eide Bailly LLP, prepared the consolidated schedule of expenditures of federal awards and the accompanying notes to the consolidated schedule of expenditures of federal awards as a part of their single audit. We have designated a member of management to review the drafted consolidated schedule of expenditures of federal awards and accompanying notes. Anticipated Completion Date: Ongoing
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
SIGNIFICANT DEFICIENCY 2023-001 Internal Control over Compliance (Reporting) Recommendation: Management put processes in place to ensure timely preparation and review of required performance reports in accordance with the terms of the state grant award. Explanation of disagreement with audit findi...
SIGNIFICANT DEFICIENCY 2023-001 Internal Control over Compliance (Reporting) Recommendation: Management put processes in place to ensure timely preparation and review of required performance reports in accordance with the terms of the state grant award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Response by management to the finding: This was the only performance report that was not submitted timely (it was due October 2022) before a grant tracking system was deployed in December 2022. A grant management team comprised of key staff from each department (Development, Finance, Operations, and Programs) meet twice monthly to consider new grants and to review and track the progress of awarded grants. The team maintains a master list of restricted grants and each restricted grant is assigned a grant number that is recorded with associated revenue and expense transactions in the General Ledger. Department and Program codes have also been deployed, and depending on the restriction, these can be assigned to each grant to identify eligible expenses that can be subsequently assigned as grants are released. Name of the contact person responsible for corrective action: Andre Solomon, Vice President of Finance and Administration Planned completion date for corrective action plan: Completed
Finding 371396 (2023-001)
Significant Deficiency 2023
Finding 2023-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, 6 students within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the University re...
Finding 2023-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, 6 students within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the University review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance with Federal Requirements. Persons Responsible for Corrective Action: Liz Force, University Registrar & Director of Records; Pam Barrett, Associate Vice President & Director of Financial Aid Planned Corrective Action: Brenau University contracts with the National Student Clearinghouse (NSC) to perform routine enrollment reporting required by Title IV Federal Student Aid regulations. The University's student information system contains a program designed to compile enrollment data for transmission to NSC in accordance with specifications provided by the National Student Loan Data System (NSLDS). We conducted a detailed review of the November 2022 NSLDS Reporting Guide and engaged the University's student information system vendor, who reviewed the current software logic and installed the modifications necessary to become compliant in this area. Anticipated Completion Date: November 7, 2023
FINDING 2023-006 Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation did not submit annual reports in a timely manner during the first year of the audit period. Reimbursement requests included invoices which had been reimbursed previously and some ...
FINDING 2023-006 Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation did not submit annual reports in a timely manner during the first year of the audit period. Reimbursement requests included invoices which had been reimbursed previously and some request did not agree with supporting documentation. Recommendation We recommended that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure reports are submitted timely and supporting documentation is used and retained for reimbursement requests. Contact Person Responsible for Corrective Action: Casey Howard Contact Phone Number: 574-842-3364 x806 Views of the Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Reporting – The Treasurer and Deputy Treasurer will review and approve all grant reporting with Komputrol reports and grant approval. All deadlines will be submitted prior to due dates. The Superintendent, Treasurer, Deputy-Treasurer and/or Grant Writer will review all grant reimbursement requests prior to submission for accuracy. Anticipated Completion Date: Completed March 2023 – February 2024 INDIANA STATE
View Audit 293012 Questioned Costs: $1
FINDING 2023-002 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Reports submitted were not substantiated by the ledgers. Contact Person Responsible for Corrective Action: Kellie Romer (Corporation Treasurer/Finance Director) Contact Phone Number and...
FINDING 2023-002 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Reports submitted were not substantiated by the ledgers. Contact Person Responsible for Corrective Action: Kellie Romer (Corporation Treasurer/Finance Director) Contact Phone Number and Email Address: 765-653-9771 Ext. 1010, kromer@greencastle.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The school corporation will establish a proper system for internal controls and develop procedures to ensure reports are supported by the financial records. Anticipated Completion Date: Immediately 2/8/2024
Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063, 93.264 Recommendation: We recommend the University evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accur...
Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063, 93.264 Recommendation: We recommend the University evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We disburse aid weekly and we have implemented a plan to review the reported disbursements in COD to ensure they are being reported accurately. Name(s) of the contact person(s) responsible for corrective action: Mark Freed Planned completion date for corrective action plan: June 30, 2023
Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063, 93.264 Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. E...
Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063, 93.264 Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely 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: The Registrar’s Office has implemented a review to help identify students who may not be returning the following semester so they can be reported in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Mark Freed Planned completion date for corrective action plan: June 30, 2023
Corrective Action Plan For the Year Ended May 31, 2023 Finding 2023-001 Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial assistance cluster. Finding Type: Noncompliance and material weakn...
Corrective Action Plan For the Year Ended May 31, 2023 Finding 2023-001 Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial assistance cluster. Finding Type: Noncompliance and material weakness in internal control over compliance relating to special tests. Criteria: The Institute is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately and timely reporting significant data elements under the Campus- Level and Program-Level records within the National Student Loan Data System (NSLDS) that DOE considers high risk. Statement of Condition: Management implemented controls that specifically addressed the circumstances surrounding prior year finding 2022-001. Management's review of the enrollment reporting did not detect other errors on certain student data elements or timely reporting. Certain student records within the NSLDS were identified with inaccurate data elements and not timely reported. Questioned Costs: Questioned costs could not be determined. Context: 10 students were identified with inaccurate data elements and not timely reported out of a total of 25 students tested. Cause: The Institute’s internal control over compliance did not detect and correct the errors. The preparer incorrectly input the student's effective date and status into NSLDS resulting in inaccuracies in significant Campus- Level and Program-Level enrollment data elements that DOE considers high risk. Effect: The Institute incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is information that DOE considers high risk and the Institute’s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to DOE. A review performed by an appropriate individual separate from the preparer prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. Status: Completed February 2024 Corrective Action: Management agrees with the finding. Through internal investigation, it was determined that there was a procedural issue with the manual entry of two date fields which both need to be the same when submitted to National Student Clearinghouse (NSC). Human error during these manual checks caused one data field to be correct, and the other incorrect. This error has been fixed so that both fields will always be the same and accurate. We have also updated our enrollment reporting procedures to have the registrar log into NSLDS monthly to confirm that the prior month NSC status changes are properly recorded in NSLDS. Contact Jean Weimer Registrar 414-847-3272 jeanweimer@miad.edu Submitted Feb 23, 2024
Finding - The organization did not submit the audit and data collection form within the nine-month due date for the fiscal year 2022. • The Fiscal Director position has not been continuously filled, and since COVID 19 it has proven difficult to hire qualified staff at the rate of pay offered by the ...
Finding - The organization did not submit the audit and data collection form within the nine-month due date for the fiscal year 2022. • The Fiscal Director position has not been continuously filled, and since COVID 19 it has proven difficult to hire qualified staff at the rate of pay offered by the Agency. The Fiscal Director is responsible for providing training and supervision to staff, and for completing such tasks as working with our Auditors and scheduling the annual audit. The Organization has hired a CFO for hire however, there are still sometimes difficulty in maintaining steady work flow, meeting deadlines and ensuring year end closing entries and reconciliations are completed timely. In addition, the Auditors contracted with the Agency have begun their reviews much later than they had pre-Covid, also lending to difficulty in meeting deadlines. • Community Action of Greene County Inc. has implemented a 9 day pay period and is considering a 4 day work week pilot in effort to attract and retain staff. The Agency will continue to take such actions to improve employee retention and engagement. • Community Action of Greene County Inc. will continue to incorporate automated accounting and payroll processes to improve the efficiency and accuracy of fiscal reporting. • A year end closing checklist and calendar will be developed and utilized by the fiscal staff as of Spring 2024. The completed checklist will be shared with the Executive Director following the close out period. • The Executive Director will schedule the Auditors to begin their reviews withing 90 days of year end as a condition of their contract. • The Executive Director is responsible for ensuring this corrective action plan is implemented.
February 28, 2024 Audit Response to Finding 2023-001 to Uniform Guidance Audit - Enrollment reporting to National Student Clearinghouse Analysis: During the spring 2023 graduate only submission to the National Student Clearinghouse (NSC), Robert Morris University (University) incorrectly queried...
February 28, 2024 Audit Response to Finding 2023-001 to Uniform Guidance Audit - Enrollment reporting to National Student Clearinghouse Analysis: During the spring 2023 graduate only submission to the National Student Clearinghouse (NSC), Robert Morris University (University) incorrectly queried the wrong student population of graduates from Banner (student information system) as a result of human error, which resulted in the untimely reporting of spring 2023 graduates to the NSC. There were also exceptions found attributable to off-cycle graduates who had degrees conferred but the University had not updated their status to “graduated” in the NSC in a timely manner. Upon further review, the University determined extenuating circumstances (i.e. completion of all paperwork, and assignments, incomplete grade(s) existed for these students’ and their graduation date fell outside of the normal graduation date of their peers for that semester cohort. Since the University only typically submits graduate only files to the NSC three times a year (Spring, Summer, and Fall), these students were not reported to the NSC in a timely manner. Based on the findings noted above - and in the prior year Uniform Guidance audit, Robert Morris University (University) voluntarily undertook an exercise to self-audit the accuracy of all clearinghouse data submissions dating back to the implementation of the Banner Student Information System (SIS) in Fall 2021. At the conclusion of the self-audit, 127 students were found to have records of enrollment at the University, but were excluded from clearinghouse submissions during the period (July 2021 - November 2023) under self-audit. The University determined the omissions to be a combination of several factors; including, initial limitations in reporting capabilities as result of the Banner SIS conversion in Fall 2021 and overall process regarding review and submission of clearinghouse data. Response: Graduate Reporting The spring 2023 graduate file submission error was identified internally by RMU in July 2023 and all spring 2023 graduates were reported to the NSC at that time - albeit untimely. The University deemed this to be an isolated incident. For the off-cycle graduate exceptions, the University is increasing the frequency of submissions to the NSC to include mid-term submissions in addition to the end of semester submissions as usual practice. By increasing the frequency of submissions, the University believes this will capture the off-cycle graduates in a timely manner. Expected completion prior to May 31, 2024. Lookback Analysis As of the date of this letter, RMU has corrected all but 15 of the 127 errors and is working directly with representatives from the National Student Clearinghouse (NSC) and National Student Loan Data System (NSLDS) to resolve the remaining 15 errors as soon as possible. Expected completion prior to May 31, 2024. As a result of the findings noted above, the University’s Office of Data and Analytics (UDA) independently reviews all NSC files/extractions (graduate only and monthly enrollment reporting) from Banner prior to submission to the NSC. A member of UDA cross references the NSC file’s/extractions with other Banner student enrollment information for that time period to make sure the file is complete and accurate. The Registrar only submits files to the NSC after approval by the UDA and reports submission results back to the UDA after they are processed by the NSC. Conclusion: The University deems that the correction action steps outlined above will sufficiently resolve the findings and prevent any future instances of untimely reporting of enrollment and graduate data to the NSC and the NSLDS. Regards, Keith A. Roeper Chief Financial Officer and Vice President for Business Affairs Responsible Party
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