Corrective Action Plans

Finding 11515 (2023-001)

Significant Deficiency 2023

Maritime Academy Charter Highschool, Inc.

PA

Reporting

Finding 2023-001; US Department of Education, passed through the Pennsylvania Department of Education – COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D and COVID-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Funds-Assistan...

Finding 2023-001; US Department of Education, passed through the Pennsylvania Department of Education – COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D and COVID-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Funds-Assistance Listing No. 84.425U; Awards No. 200-210670 and 181-212558, respectively; Grant period – Year ended June 30, 2023 Name of Auditees’ Contact Person Responsible for Corrective Action: Craig Butler, Director of School Business Services Eugene Mattioni, CEO Corrective Action Planned: Maritime will develop revised and more defined procedures which will clearly identify purchases of goods and services that are aligned with project narratives and budget amounts, which will be used as the basis for preparing quarterly reports. Approval signature(s) will be required prior to processing the payment of invoices. Anticipated Completion Date: March 31, 2024 or during the next quarterly filing Concurrence/Negation of Auditee: The School concurs with the finding.

View Audit 15346

Finding 11371 (2023-004)

Significant Deficiency 2023

Seymour Community School District

WI

Internal Control / Segregation of Duties Special Tests & Provisions Cash Management

The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed ass...

The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed asset company to ensure compliance and verify the completeness of the data received from the appraisal company.

View Audit 15290

Finding 11343 (2023-001)

Significant Deficiency 2023

Claiborne Parish School Board

LA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Reference # and title: 2023-001 Controls and Compliance over Reporting Federal program and specific federal award identification: CFDA Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Educatio...

Reference # and title: 2023-001 Controls and Compliance over Reporting Federal program and specific federal award identification: CFDA Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Education Stabilization (ESSER II – Formula & Incentive) 84.425D 2021 Education Stabilization (ESSER III – Formula, Incentive & 84.425U 2021 EB Interventions) Condition: In accordance with the ESSER guidelines, the School Board is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. The key line items include the School Board’s expenditures by ESSER subgrant, which comes from the periodic expense reports, the number of specific positions supported with ESSER funds, allocation of ESSER funds to schools and criterial used to allocate the funds to the schools and the full-time equivalent positions paid with ESSER funding. Condition found: In testing a sample of a periodic expense report from each of the School Board’s ESSER subgrants, it was noted that the ESSER III Formula subgrant did not agree with the School Board’s general ledger expenditures. In testing the information submitted through the Louisiana Department of Education’s portal for the other key line items, it was noted that the School Board could not locate their original support used to submit this information; and therefore, the auditor could not adequately test the information submitted. Corrective action planned: When completing the annual performance report, the new Grants Manager will retain all supporting documentation used to complete the report for review during the audit process. Personal responsible for corrective action: Mr. William Kennedy, Superintendent Claiborne Parish School Board 415 East Main Street Homer, Louisiana 71040 Anticipated completion date: 3/31/2024

View Audit 15238

Finding 11342 (2023-002)

Significant Deficiency 2023

University of Lynchburg

VA

Student Financial Aid Subrecipient Monitoring Reporting

To ensure that student enrollment statuses are updated following any change in full time enrollment status, the University of Lynchburg is implementing a new Student information system (Ellucian Colleague) that will automate the management of student statuses based on NSLDS parameters and guidelines...

To ensure that student enrollment statuses are updated following any change in full time enrollment status, the University of Lynchburg is implementing a new Student information system (Ellucian Colleague) that will automate the management of student statuses based on NSLDS parameters and guidelines. The new system will drastically reduce the previous needs for the manual monitoring of student statuses. This new system will be fully implemented by August 2024. In the interim, the Registrar's Office is stepping up its efforts to ensure that the current manual monitoring process is effective.

View Audit 15219

Finding 11341 (2023-001)

Significant Deficiency 2023

University of Lynchburg

VA

Student Financial Aid Reporting Significant Deficiency

Management determined the root cause of errors in the date of determination that the student withdrew (determination date), which ultimately led to funds not being returned within 45 days, was due to a process error. The old process relied on the Registrar's Office to provide the actual date to use ...

Management determined the root cause of errors in the date of determination that the student withdrew (determination date), which ultimately led to funds not being returned within 45 days, was due to a process error. The old process relied on the Registrar's Office to provide the actual date to use (through a Withdrawal Report). It was discovered that with only one date able to be captured in the current (antiquated) ERP that the Date of Withdrawal was the only date provided. In the short term, this is being resolved by the Registrar's Office directly notifying the Financial Aid Office with both dates (not relying on a withdrawal report): Date of Withdrawal and Date of School's Determination. Beginning 2024 5 a new ERP will be in place that will allow both dates to show in the Financial Aid R2T4 module immediately as reported from the Registrar's Office.

View Audit 15219

Finding 11337 (2023-009)

None 2023

Gibson County, Tennessee

TN

Questioned Costs Reporting Internal Control / Segregation of Duties

Planned Corrective Action: In the future, special attention will be paid to the requirements for all grant funds received. Reporting will be done on a timely basis to prevent this from happening in the future.

View Audit 15194 Questioned Costs: $1

Finding 11331 (2023-001)

Significant Deficiency 2023

Unified School District Number 494

KS

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2023-001 Recommendations: The District should have an employee compare the Board Clerk’s supporting documentation and the Education Stabilization Fund spreadsheet report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the r...

Finding 2023-001 Recommendations: The District should have an employee compare the Board Clerk’s supporting documentation and the Education Stabilization Fund spreadsheet report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Action Taken: We agree with the recommendation. Our targeted implementation date is March 2024.

View Audit 15163

Finding 11297 (2023-002)

Significant Deficiency 2023

Saint Peter's University and Affiliates

NJ

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.063 and 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review...

Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.063 and 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: University has updated its policies and procedures for NSLDS submissions via their third-party servicer to ensure relevant information is being captured and reported timely in accordance with applicable regulations. Name(s) of the contact person(s) responsible for corrective action: Kamla Singh-Ramoutar, University Registrar, (201) 761-6051 Planned completion date for corrective action plan: Completed

View Audit 15156

Finding 11284 (2023-002)

Significant Deficiency 2023

Lafayette Charter Foundation, Inc.

FL

Reporting

Assistance Listing Number, Name of Federal Program or Cluster 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act 84.010 Title 1 Grants to Educational Agencies During FY23, we implemented additional processes that we believe will enhance the accuracy and t...

Assistance Listing Number, Name of Federal Program or Cluster 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act 84.010 Title 1 Grants to Educational Agencies During FY23, we implemented additional processes that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. These new processes consist of the following: (1) Regular monthly grant reviews with the review comments for corrections of each SOA/school before the accountants monthly close by assigning reviewers (Grant Coordinator, Grant Administrator, Grant Manager, Treasury, Accountant and Assistant Controllers), (2) Each SOA is tasked with reviewing reimbursements prior to submitting for payments to ensure accuracy. Grant Coordinator is tasked with overseeing each SOA/School by ensuring expenditures are coded correctly and payments received correctly, this will ensure audit readiness, (3) Grant Coordinator, Grant Liaison, Grants Manager monitor all reimbursement claims in Power BI, (4) The treasury team is tasked to identify payments in a timely fashion to ensure payments are posted correctly to NetSuite by the accountant, (5) The grants team will hold quarterly meetings to resolve any grant concerns that may require feedback from Accounting. Our objective is to strengthen our teams across the board by: a. Communication b. Timeliness c. Accuracy d. Audit Preparedness e. Follow up We believe that this process has aided our efforts to improve the accuracy of our FY24 grant reimbursement submissions and that this improvement will be reflected in our financial statements.

View Audit 15102

Finding 11283 (2023-003)

Material Weakness 2023

South Louisiana Charter Foundation, Inc.

FL

Reporting

We continually strive to improve the quality of our grant process by implementing additional procedures that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. Some of these procedures consist of the following: (1) Regular monthly grant reviews with the r...

We continually strive to improve the quality of our grant process by implementing additional procedures that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. Some of these procedures consist of the following: (1) Regular monthly grant reviews with the review comments for corrections of each SOA/school before the accountants monthly close by assigning reviewers (Grant Coordinator, Grant Administrator, Grant Manager, Treasury, Accountant and Assistant Controllers), (2) Each SOA is tasked with reviewing reimbursements prior to submitting for payments to ensure accuracy. Grant Coordinator is tasked with overseeing each SOA/School by ensuring expenditures are coded correctly and payments received correctly, this will ensure audit readiness, (3) Grant Coordinator, Grant Liaison, Grants Manager monitor all reimbursement claims in Power BI, (4) The treasury team is tasked to identify payments in a timely fashion to ensure payments are posted correctly to NetSuite by the accountant, (5) The grants team will hold quarterly meetings to resolve any grant concerns that may require feedback from Accounting: Our objective is to strengthen our teams across the board by: a. Communication b. Timeliness c. Accuracy d. Audit Preparedness e. Follow up We anticipate that our additional procedures will aid our efforts to improve the accuracy and timeliness of our grant accounting and reimbursements.

View Audit 15101

Finding 11281 (2023-003)

Significant Deficiency 2023

Lake Charles Charter Academy Foundation, Inc.

FL

Reporting

We continually strive to improve the quality of our grant process by implementing additional procedures that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. Some of these procedures consist of the following: (1) Regular monthly grant reviews with the r...

We continually strive to improve the quality of our grant process by implementing additional procedures that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. Some of these procedures consist of the following: (1) Regular monthly grant reviews with the review comments for corrections of each SOA/school before the accountants monthly close by assigning reviewers (Grant Coordinator, Grant Administrator, Grant Manager, Treasury, Accountant and Assistant Controllers), (2) Each SOA is tasked with reviewing reimbursements prior to submitting for payments to ensure accuracy. Grant Coordinator is tasked with overseeing each SOA/School by ensuring expenditures are coded correctly and payments received correctly, this will ensure audit readiness, (3) Grant Coordinator, Grant Liaison, Grants Manager monitor all reimbursement claims in Power BI, (4) The treasury team is tasked to identify payments in a timely fashion to ensure payments are posted correctly to NetSuite by the accountant, (5) The grants team will hold quarterly meetings to resolve any grant concerns that may require feedback from Accounting: Our objective is to strengthen our teams across the board by: a. Communication b. Timeliness c. Accuracy d. Audit Preparedness e. Follow up We anticipate that our additional procedures will aid our efforts to improve the accuracy and timeliness of our grant accounting and reimbursements.

View Audit 15099

Finding 11244 (2023-002)

Significant Deficiency 2023

College of Lake County

IL

Reporting Subrecipient Monitoring § 200.303

Identifying Number: 2023-002 Finding: The College did not publicly post a certain required report timely. The following instance of noncompliance was identified: • HEERF Institutional Portion and MSI: The College posted a report to their website on October 23, 2023, for the period of April 1, 2...

Identifying Number: 2023-002 Finding: The College did not publicly post a certain required report timely. The following instance of noncompliance was identified: • HEERF Institutional Portion and MSI: The College posted a report to their website on October 23, 2023, for the period of April 1, 2023 – June 30, 2023, which was 110 days after the required deadline of July 10, 2023. Corrective Action Taken or Planned: The FY2023 Q2 report was completed by the College and posted on the website. Due to transition in personnel overseeing the quarterly reporting deadline, the initial due date for this report passed before the College completed its report. The College completed its reporting and public posting before the HEERF closeout deadline as specified in the Department of Education’s Closeout Liquidation Letter. Anticipated Completion Date: This process has already been implemented by the College Responsible Person: Nick Branson, Assistant Vice President Strategic Advancement Jean Stephan, Controller

View Audit 15031

Finding 11240 (2023-001)

Significant Deficiency 2023

Baldwin Area Medical Center, Inc. D/b/a Western Wisconsin Health

WI

Internal Control / Segregation of Duties Reporting

Recommendation – We encourage the Board of Directors and management to strengthen internal controls or implement mitigating controls where possible. Management’s Response – In 2023, the Organization implemented a new accounting information system at Adoray, as well as reviewing job responsibilities ...

Recommendation – We encourage the Board of Directors and management to strengthen internal controls or implement mitigating controls where possible. Management’s Response – In 2023, the Organization implemented a new accounting information system at Adoray, as well as reviewing job responsibilities and duties, to create opportunities for segregation of duties and separation of incompatible functions in the future. Management plans to continue this process and review and provide additional updates in 2024.

View Audit 15025

Finding 11231 (2023-002)

Significant Deficiency 2023

Salt Lake City Corporation

UT

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund CFDA #21.027 Finding Summary: The original project and expenditure reports provided to the auditors did not include all expenditures made during the reporting peri...

Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund CFDA #21.027 Finding Summary: The original project and expenditure reports provided to the auditors did not include all expenditures made during the reporting periods they selected for testing. Responsible Individuals: Aaron Price Corrective Action Plan: This is the result of an end of year timing issue wherein the reporting deadline to the Federal Government occurred prior to year-end close, resulting in a reconciling item being accurately reported within the City’s fiscal year despite being reported to the Federal Government in a subsequent quarter, but still accurately within the Federal Government’s fiscal year. Moving forward, greater efforts will be used to reconcile year end grant transactions prior to federal reporting, however, this is considered to be a non-recurring issue given the nature of the grant. Anticipated Completion Date: December 2023

View Audit 15023

Finding 11182 (2023-001)

Significant Deficiency 2023

Prince George's Community College

MD

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The College experienced a transition in a key management position, Controller, at the end of fiscal year 2023. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on the Financial Services team, and d...

The College experienced a transition in a key management position, Controller, at the end of fiscal year 2023. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on the Financial Services team, and deadlines that support timely financial reporting. The Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit commences on a timely basis. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Controller will submit a request to fill vacant Financial Services positions to the Senior Team for approval and will submit a recommendation to the Senior Team to fire additional resources with appropriate accounting experience and knowledge.

View Audit 14996

Finding 11178 (2023-003)

Material Weakness 2023

Cumberland Memorial Hospital, Inc.

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation – We recommend that all accounts be reconciled and adjustments be posted to the accounting records on a quarterly basis, at a minimum. Management’s Response – The Hospital will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the ...

Recommendation – We recommend that all accounts be reconciled and adjustments be posted to the accounting records on a quarterly basis, at a minimum. Management’s Response – The Hospital will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditors.

View Audit 14986

Finding 11177 (2023-002)

Material Weakness 2023

Cumberland Memorial Hospital, Inc.

WI

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Hospital does not have the resources available to increase staff si...

Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Hospital does not have the resources available to increase staff size and address this internal control deficiency. The Board of Directors and management are aware of the incompatible duties and will continue to provide oversight and monitor the Hospital’s operations

View Audit 14986

Finding 11176 (2023-001)

Material Weakness 2023

Cumberland Memorial Hospital, Inc.

WI

Internal Control / Segregation of Duties Material Weakness Reporting

Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Hospital does not have the resources and staff to prepare the finan...

Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Hospital does not have the resources and staff to prepare the financial statements and notes but will continue to oversee the auditor’s services and review and approve the financial statements and notes.

View Audit 14986

Finding 11168 (2023-003)

Significant Deficiency 2023

Fulton County Community Unit School District No. 3

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Response and corrective action plan: The District will review current processes for identifying, coding, and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District's general ledger.

View Audit 14962

Finding 10974 (2023-001)

Material Weakness 2023

Western Oregon University

OR

Reporting Special Tests & Provisions Student Financial Aid

Finding 2023-001 Federal Agency Name: U.S. Department of Education Federal Financial Assistance Listing: 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Program Name: Student Financial Assistance Cluster Compliance Requirement: Special Tests & Provisions – Enrollment Reporting Type of Finding: M...

Finding 2023-001 Federal Agency Name: U.S. Department of Education Federal Financial Assistance Listing: 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Program Name: Student Financial Assistance Cluster Compliance Requirement: Special Tests & Provisions – Enrollment Reporting Type of Finding: Material Weakness in Internal Controls Finding Summary: During the testing of compliance for Enrollment Reporting, there were instances where the National Student Loan Data System (NLSDS) did not reflect accurate or timely reporting of a student’s change in enrollment status. While records were submitted accurately and timely to the National Student Clearinghouse, those records were not reflected in NSLDS. Responsible Individuals: Kella Helyer, Director of Financial Aid and Amy Clark, University Registrar Corrective Action Plan: Management agrees with this finding. The initial response to this request for data did not include the active and inactive enrollment levels for the requested sample students. Initially it appeared that there was a systems issue between the National Student Clearinghouse (NSC) and the National Student Loan Data System (NSLDS); however, upon further investigation and in conversation with NSLDS, the required information was found and subsequently provided to Eide Bailly on December 1, 2023. The resolution of this request for data was resolved but after the final audit report was submitted. Anticipated Completion Date: Completed December 1, 2023

View Audit 14816

Finding 10967 (2023-001)

Material Weakness 2023

Center for Advocacy for the Rights and Interests of the Elderly

PA

Reporting Material Weakness

Center for Advocacy for the Rights and Interests of the Elderly (CARIE) respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: Year ending June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding...

Center for Advocacy for the Rights and Interests of the Elderly (CARIE) respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: Year ending June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS—SINGLE AUDIT MATERIAL WEAKNESS 2023‐001 Internal Control over Compliance and Compliance (Reporting) Recommendation: We recommend management evaluate their internal controls surrounding the major federal programs to ensure compliance with the reporting requirements of their grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will create a reporting calendar with due dates to be reviewed monthly. The Finance Manager will prepare the reports and the Executive Director will review the reports prior to submission. Names of contact responsible for corrective action: Whitney Lingle, Executive Director. Planned completion date for corrective action plan: June 30, 2024. If the Department of Health and Human Services has questions regarding this plan, please call Whitney Lingle at (267) 546‐3434.

View Audit 14811

Finding 10955 (2023-001)

Significant Deficiency 2023

Linn County

OR

Reporting Special Tests & Provisions Significant Deficiency

1. Deficiency #1 a. Significant Deficiency: SA 2023 - 001 - SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 21.027 - Coronavirus State and Local Fiscal Recovery Funds SPECIFIC REOUREMENT: Expenditures being reported under the major program were made in accordance within grant compliance. CONDITION: During o...

1. Deficiency #1 a. Significant Deficiency: SA 2023 - 001 - SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 21.027 - Coronavirus State and Local Fiscal Recovery Funds SPECIFIC REOUREMENT: Expenditures being reported under the major program were made in accordance within grant compliance. CONDITION: During our testing of Quarterly Project and Expenditure Reporting forms, we noted that there was inaccurate reporting of expenditures, where monies expended in fiscal year 2022 were reported as 2023 expenditures. Forms submitted prior to fiscal year 2023 start, had a clerical error where the second quarter of fiscal year 2022 was improperly identified as the third quarter of 2022. QUESTIONED COST: None noted. CONTEXT: This finding is limited to this major program and the context noted in the condition. The minimum noted in questioned cost, is the amount where no documentation was maintained and maximum is the amount reimbursed under this program related to the condition noted. EFFECT: Without adequate controls or procedures in place to review reporting documents, the possibility exists that expenditures may be improperly charged to inaccurate fiscal years under a federal grant program. CAUSE: The County did not have adequate review processes in place to ensure accuracy ofreporting forms. RECOMMENDATION: We recommend the County implement review policies and procedures for federal awards to ensure proper usage and ensure compliance with federal award provisions.b. Linn County, Oregon - PLAN OF ACTION: LINN COUNTY management agrees with the finding. The County has implemented a grant reporting process where grant reports are reviewed by a second person before the reports are filed with the corresponding agency. c. Timeframe: Linn County management implemented the changes discussed in b. above on May 15, 2023.

View Audit 14787

Finding 10952 (2023-001)

None 2023

Harvard University

MA

Student Financial Aid Eligibility Reporting

Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Loans Assistanc...

Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.063 and 84.268 Award Year: 2022-2023 Pass-through entity: Not applicable The enrollment reporting exceptions identified by PwC were isolated to one Harvard school and did not impact the loan repayment status for any student. The exceptions were the result of system reporting and management has completed corrective actions. Program level enrollment effective date was addressed by correcting the enrollment reporting logic within the Harvard school’s reporting system, Ellucian Banner. This updated logic now provides accurate program status effective dates in the National Student Clearinghouse (NSC) reporting file. Harvard successfully transmitted its first file with the updated logic to NSC in November 2023. As program level enrollment data is not used to initiate loan repayment or other loan status changes; these students were not negatively impacted. Withdrawn versus graduation status issue was isolated to off-cycle graduation events in November and March. Although the final status was reported as withdrawn instead of graduated for these selections, there was no impact on the student’s loan repayment or eligibility as we appropriately reported the initial separation event. Harvard implemented a “Graduates Only” NSC reporting file to correctly transmit the graduation status for these off-cycle graduates which will ensure compliance going forward. Sincerely, Amanda McDonnell University Controller 617-495-8032

View Audit 14779

Finding 10948 (2023-001)

Material Weakness 2023

South Redford School District

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Special Tests & Provisions

Condition: During testing of the grant, we noted the School District utilized funds from the Education Stabilization Funds (ESF) for minor remodeling and renovations of the school buildings. Per the 2023 Compliance Supplement, recipients and subrecipients that use ESF for minor remodeling, renovatio...

Condition: During testing of the grant, we noted the School District utilized funds from the Education Stabilization Funds (ESF) for minor remodeling and renovations of the school buildings. Per the 2023 Compliance Supplement, recipients and subrecipients that use ESF for minor remodeling, renovation, or construction contracts that are over $2,000 and use laborers and mechanics, must meet Davis-Bacon prevailing wage requirements. The School District expended ESSER funds that related to repairs and renovations; however, the prevailing wage requirement was not included in any of the related contracts' language, nor did the School District receive or review the certified payroll reports from any of the contractors. Planned Corrective Action: As it pertains to the use of ANY Federal funds for construction projects in the South Redford School District (SRSD), when said funds will be used to compensate for labor for any construction project: We must stipulate in all RFP’s, Davis-Bacon requirements for prevailing wages as it relates to the use of laborers and mechanics, for all projects over $2,000. All responses to RFP’s must: 1. Acknowledge the Davis Bacon prevailing wage requirement; 2. All bid pricing must reflect prevailing wage requirements; 3. Bid recipients must have a process in place for reporting their compliance to the prevailing wage requirement and submit documentation along with all invoices, be it directly to SRSD or to the construction management firm, who will then include said documentation with their backup and invoices to SRSD. Contact person responsible for corrective action: Linda Earl, Finance Director Anticipated Completion Date: November 1, 2023

View Audit 14775

Finding 10938 (2023-009)

Material Weakness 2023

Caritas Family Solutions and Affiliates

IL

Internal Control / Segregation of Duties Material Weakness Reporting

• Corrective Action Plan: Caritas Family Solutions acknowledges the finding and is committed to establishing and enforcing internal control procedures for compliance with performance reporting requirements. We will work to improve our oversight and compliance in this regard. o A compliance team wil...

• Corrective Action Plan: Caritas Family Solutions acknowledges the finding and is committed to establishing and enforcing internal control procedures for compliance with performance reporting requirements. We will work to improve our oversight and compliance in this regard. o A compliance team will be appointed to ensure that the agency adheres to all compliance requirements. o The compliance team will work closely with the PM to coordinate and delegate tasks to collect the data needed to complete the report. o The compliance team will assist in creating a process for maintaining documentation to support what is reported. o The compliance team will document the level of compliance in which internal controls are followed and report results to program and agency leadership along with recommendations for improvement. Internal audits will be conducted in preparation for external audits. • Anticipated Completion Date: The process will be implemented on January 3, 2024, and will continuously be reviewed and updated to align with best practices.

View Audit 14751

Corrective Action Plans

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