Corrective Action Plans

Finding 389641 (2023-003)

Material Weakness 2023

NJ

Reporting Student Financial Aid Material Weakness

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around reporting requirements to the NSLDS to ensure the University is in co...

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around reporting requirements to the NSLDS to ensure the University is in compliance with enrollment reporting requirements. Action taken in response to finding: Registration and Records has implemented robust controls, policies, and procedures to ensure compliance with the requirements of the student financial assistance program. Despite challenges in working with the NSC, including occasional difficulties in understanding discrepancies in reported data, we have maintained ongoing staff training, expanded NSC reporting, improved records maintenance, and enhanced auditing and retrieval processes. Additionally, we have established a collaborative relationship with the NSC to address reporting issues promptly, although we recognize there may be instances beyond our control. Name(s) of the contact person(s) responsible for corrective action: Erminda Velez- Quinones, Director of Registration and Records. Planned completion date for corrective action plan: June 30th, 2024

View Audit 300547

Finding 389635 (2023-101)

Significant Deficiency 2023

Human Services Campus, INC

AZ

Cash Management Reporting HUD Housing Programs

Planned Corrective Action: Implement accounting system to track federal awards; Reconcile general ledger to award amounts and to reimbursement requests.The organization purchased and is currently implementing a new accounting system which utilizes fund accounting and separate general ledger accounts...

Planned Corrective Action: Implement accounting system to track federal awards; Reconcile general ledger to award amounts and to reimbursement requests.The organization purchased and is currently implementing a new accounting system which utilizes fund accounting and separate general ledger accounts for each award. Processes and procedures will be implemented to reconcile award amounts and reimbursement requests to each award within the general ledger. Additional supporting schedules will also continue to be maintained to reconcile to the general ledger.

View Audit 300528

Finding 389630 (2023-002)

Significant Deficiency 2023

Reinhardt University

GA

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

Finding 2023-002: Special Tests and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, six (6) students within the sample were reported to NSLDS outside the maximum 60-day window and two (2) students within the sample were not reported ...

Finding 2023-002: Special Tests and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, six (6) students within the sample were reported to NSLDS outside the maximum 60-day window and two (2) students within the sample were not reported to NSLDS. Recommendation: The auditor recommended that the College 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: Registrar Janet Rodning Planned Corrective Action: Monthly the Registrar will audit a sample of students reported to the NSC to ensure that reporting happens within the 60-day window and will audit students’ conferrals to ensure that correct reporting is made to NSC and NSLDS. Additionally, internal control procedures will be updated to ensure timely updating of student enrollment status. Anticipated Completion Date: June 30, 2024.

View Audit 300527

Finding 389628 (2023-002)

Significant Deficiency 2023

University of Pittsburgh of the Commonwealth Sys. of Higher Education

PA

Reporting Internal Control / Segregation of Duties § 200.328

Reporting requirements are flagged in the University’s financial systems and manually tracked for completion where sponsor systems do not provide systematic alerts of pending and delinquent reports. The Early Head Start program reporting requirements are tracked via the U.S. Department of Health and...

Reporting requirements are flagged in the University’s financial systems and manually tracked for completion where sponsor systems do not provide systematic alerts of pending and delinquent reports. The Early Head Start program reporting requirements are tracked via the U.S. Department of Health and Human Services Payment Management System (PMS). The Grants Management Specialist (GMS) for the applicable awards has informed the University that technical issues within PMS are preventing reports from automatically being made available for preparation and subsequent certification. The GMS requested the University institute a procedure to request report access when identified as unavailable. The appropriate staff in Sponsored Projects Accounting have been informed of the PMS technical issue resulting in reports not being released for preparation and instructed to contact the GMS immediately to release the reports, if they are not readily available. Anticipated completion date: March 2024 Names of contact person(s) responsible for corrective action: Dave Laffey, Director of Sponsored Projects Accounting

View Audit 300523

Finding 389586 (2023-007)

Significant Deficiency 2023

Northeastern Illinois University

IL

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-007 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reports were accurate and timely submitted to the U.S. Department of Education and p...

Finding Number: 2023-007 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reports were accurate and timely submitted to the U.S. Department of Education and posted to NEIU’s website. Planned Corrective Action: The Grants and Contracts Office will frequently review funding agency websites to ensure reports are up to date with changes in reporting requirements. The published reports will be revised to meet the requirements of the funding agency. The Grants and Contracts Office will also ensure that reports will be submitted and published as required by the funding agency in a timely manner. Contact person responsible for corrective action: Jannica Rae Quintana, Director of Controller’s Office and Ruthann Griffith, Grants and Contracts Manager Anticipated Completion Date: 06/30/2024

View Audit 300516

Finding 389585 (2023-004)

Material Weakness 2023

Morning Calm Apt

WA

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

FINDING NO. 2022-004 Statement of Condition: Management had developed activity level controls over compliance that included compliance review of all tenant certifications of income used in determining the amount of rent amounts due from eligible PRAC 202 participants (tenants) by the Coast complianc...

FINDING NO. 2022-004 Statement of Condition: Management had developed activity level controls over compliance that included compliance review of all tenant certifications of income used in determining the amount of rent amounts due from eligible PRAC 202 participants (tenants) by the Coast compliance department. However, during our testing, management had no documentation evidencing such reviews had occurred; further, during our interview process of site staff (community managers), staff asserted that no such reviews had occurred, and that no feedback on tenant certifications was provided by the compliance department. Auditor Recommendation: Management should have a process to review and approve all tenant certifications being prepared by site staff (community managers). The approval process should include an approval stamp or some other evidence that each file has been reviewed by the compliance department and is approved for processing. Further, senior management should have an ongoing monitoring process to ensure that the compliance department is carrying out the review process. Action Taken: Management agrees with the recommendation of the auditor, and will ensure that evidence of certification review and approval is documented with a approval stamp or some other documentary evidence.

View Audit 300512

Finding 389584 (2023-003)

None 2023

Morning Calm Apt

WA

HUD Housing Programs Questioned Costs Cash Management

FINDING NO. 2022-003 Statement of Condition: Management made an unauthorized withdrawal of $4,400 from the residual receipts account during the fiscal year ended June 30, 2022; the funds have not been returned to the residual receipts account. Auditor Recommendation: Management should deposit $4,400...

FINDING NO. 2022-003 Statement of Condition: Management made an unauthorized withdrawal of $4,400 from the residual receipts account during the fiscal year ended June 30, 2022; the funds have not been returned to the residual receipts account. Auditor Recommendation: Management should deposit $4,400 into the residual receipts account to refund the unapproved withdrawal. S3800-150: Action Taken: Management agrees with the finding, and has taken corrective actions which include communication with the Project Accountant and Regional Manager and will transfer $4,400 from the operating account to the residual receipts account.

View Audit 300512

Finding 389583 (2023-002)

Significant Deficiency 2023

Morning Calm Apt

WA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

FINDING NO. 2023-002 Statement of Condition: Management only made nine (9) of the twelve (12) monthly required reserve deposits, leaving the account underfunded by $4,053 at June 30, 2022; for the year ended june 30, 2023, only $2,702 of the required $16,212 in deposits were made, leaving the accoun...

FINDING NO. 2023-002 Statement of Condition: Management only made nine (9) of the twelve (12) monthly required reserve deposits, leaving the account underfunded by $4,053 at June 30, 2022; for the year ended june 30, 2023, only $2,702 of the required $16,212 in deposits were made, leaving the account behind schedule by another $13,510, for a total deficiency of $17,563. Auditor Recommendation: Management agrees with the finding, and has taken corrective actions which include communication with the Project Accountant and Regional Manager. All future deposits the replacement reserve will be made as required in the regulatory agreement. Action Taken: Senior management has discussed the deficiency with the Project Accountant and Regional Manager. All future deposits the replacement reserve will be made as required in the regulatory agreement assuming there is sufficient cash in the operating account to make the deposit. -

View Audit 300512 Questioned Costs: $1

Finding 389582 (2023-002)

Material Weakness 2023

Pierce County

NE

Internal Control / Segregation of Duties Reporting

Response: The County’s Board will consider the costs benefit of hiring additional personnel. Additionally, the Board takes an active interest in the finances of the County and provides additional oversight.

View Audit 300501

Finding 389576 (2023-302)

Material Weakness 2023

State of Wisconsin

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-302: Social Services Block Grant – FFATA Reporting. This is the department’s Corrective Action Plan.  Recommendation (2023-302): Social Services Block Grant – FFATA Reporting We recommend the Wi...

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-302: Social Services Block Grant – FFATA Reporting. This is the department’s Corrective Action Plan.  Recommendation (2023-302): Social Services Block Grant – FFATA Reporting We recommend the Wisconsin Department of Health Services: • Revise its procedures for Federal Funding Accountability and Transparency Act reporting to ensure all subawards funded by federal grants are included in reports used to identify subawards for reporting; and • Develop procedures to identify and report subawards made by the state agencies to which it has transferred federal funding. Wisconsin Department of Health Services Planned Corrective Action: DHS will update FFATA procedures to ensure all DHS federal programs are included in FFATA reporting. DHS will also develop procedures to report the subawards made by other state agencies to whom DHS has transferred federal funding. Anticipated Completion Date: August 31, 2024 Person responsible for corrective action: Vanessa Salata, Section Chief Expenditure Accounting, Bureau of Fiscal Services, Division of Enterprise Services vanessaa.salata@dhs.wisconsin.gov

View Audit 300490

Finding 389575 (2023-301)

Significant Deficiency 2023

State of Wisconsin

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.332

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-301: Social Services Block Grant – Subrecipient Contracts. This is the department’s Corrective Action Plan.  Recommendation (2023-301): Social Services Block Grant – Subrecipient Contracts We re...

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-301: Social Services Block Grant – Subrecipient Contracts. This is the department’s Corrective Action Plan.  Recommendation (2023-301): Social Services Block Grant – Subrecipient Contracts We recommend the Wisconsin Department of Health Services update its procedures for contract development to ensure information provided in its subrecipient contracts identifies the Social Services Block Grant as the federal funding source for the basic county allocation of the community aids program related to the transferred Temporary Assistance for Needy Families funds. Wisconsin Department of Health Services Planned Corrective Action: DHS will change the Assistance Listing Number (ALN) for Temporary Assistance for Needy Families funds transferred to the Social Services Block Grant (SSBG) to the SSBG’s ALN, 93.667, for future Basic County Allocation contracts. Anticipated Completion Date: July 31, 2024 Person responsible for corrective action: Rebecca Mogensen, Section Chief Managerial Accounting, Bureau of Fiscal Services, Division of Enterprise Services rebeccaj.mogensen@dhs.wisconsin.gov

View Audit 300490

Finding 389567 (2023-202)

Significant Deficiency 2023

State of Wisconsin

WI

Subrecipient Monitoring Period of Performance Reporting

Finding 2023-202: Multiple Grants – Federal Funds Accountability and Transparency Act Reporting Planned Corrective Action: The DCF Bureau of Finance will review the current FFATA query design and adjust the query to ensure reporting occurs the month following the subaward date. Until the query adj...

Finding 2023-202: Multiple Grants – Federal Funds Accountability and Transparency Act Reporting Planned Corrective Action: The DCF Bureau of Finance will review the current FFATA query design and adjust the query to ensure reporting occurs the month following the subaward date. Until the query adjustments are made, the bureau will manually review contracts to ensure timely reporting. Anticipated Completion Date: The bureau will complete manual reviews by April 30, 2024 and will implement query adjustments by December 31, 2024. Person responsible for corrective action: Rachelle Armstrong, Director Bureau of Finance Rachelle.Armstrong@wisconsin.gov

View Audit 300490

Finding 389553 (2023-304)

Significant Deficiency 2023

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-304: Multiple Programs – Federal Funding Accountability and Transparency Act Reporting. This is the department’s response.  Recommendation (2023-304): Multiple Programs – Federal Funding Accounta...

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-304: Multiple Programs – Federal Funding Accountability and Transparency Act Reporting. This is the department’s response.  Recommendation (2023-304): Multiple Programs – Federal Funding Accountability and Transparency Act Reporting We recommend the Wisconsin Department of Health Services improve its Federal Funding Accountability and Transparency Act reporting procedures to accurately report required award information in a timely manner, including the date the subaward agreement was signed, and develop procedures to identify and report subawards made by state agencies to which it has transferred federal funding. Wisconsin Department of Health Services Planned Corrective Action: LAB issued a finding in March 2023 to improve FFATA reporting. At that time, LAB was aware that DHS was transitioning from CARS to GEARS, and DHS was not investing in significant updates to CARS. When CARS was transitioned to GEARS in July 2023, the activation date, which closely approximates or is equal to the obligation/signed date, became available and DHS began using it for new awards then. It should be noted that the obligation date has minimal to no impact on the federal spending data on USASpending.gov. DHS remains unconvinced that using the date signed for grant amendments is a more accurate representation of the data to the public on USASpending.gov. However, we will comply with the recommendation. Lastly, DHS will develop procedures to obtain information related to the subawards provided by federal funds transferred to another agency or determine whether responsibility for FFATA should be delegated to the agency receiving transferred funds.Anticipated Completion Date: June 30, 2024 Person responsible for corrective action: Vanessa Salata, Section Chief Expenditure Accounting Section, Bureau of Fiscal Services, Division of Enterprise Services vanessaa.salata@dhs.wisconsin.gov

View Audit 300490

Finding 389549 (2023-400)

Significant Deficiency 2023

State of Wisconsin

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

Questioned Costs Eligibility Material Weakness § 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

Questioned Costs Subrecipient Monitoring Material Weakness

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

Questioned Costs Subrecipient Monitoring Reporting

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

Corrective Action Plans

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