Corrective Action Plans

Finding 385364 (2023-030)

Material Weakness 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Reporting Special Tests & Provisions Subrecipient Monitoring § 200.303

GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response preceded by the auditor’s findings: Auditor’s Findings: The Georgia Department of Labor did not maintain adequate controls over the identification...

GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response preceded by the auditor’s findings: Auditor’s Findings: The Georgia Department of Labor did not maintain adequate controls over the identification, recording, and reporting of benefit overpayments associated with the Unemployment Insurance programs. GDOL Response: GDOL now freezes the overpayment data at the end of every month so we can conduct periodic reconciliation of the overpayment records. This will allow discrepancies to be identified faster and resolved before the deadline to submit the report for the specified period. GDOL consults with USDOL’s national 227 reporting specialists on an ongoing basis to work towards a reconciliation of previously submitted reports. Federal regulations require an actual person to review and establish fraudulent overpayments. Due to the volume of claims and the number of cross matches to be performed on all state and federal pandemic programs, it requires multiple GDOL staffing levels to manually review all cross matches, requiring increased levels of state and federal funding. The crossmatch process is conducted using software which runs a systematic check against weeks in a quarter for which benefits are paid and wages are reported during the same quarter. Although the program may detect weeks paid and wages reported, this alone is not indicative of an overpayment. Therefore, the process involves verification correspondence being sent to both the claimant and the employer, as applicable, to verify the status of employment, the wages earned as well as the weeks in which an individual worked and earned the wages. Based on responses, an assessment is made to determine if an overpayment exists and subsequent actions are taken accordingly. We are prohibited from assuming a match is an overpayment. It is not an overpayment until we have completed a full investigation and provided due process to all parties. GDOL developed an aggressive plan to complete all crossmatches. We are running cross matches on all the state and federal programs. The Department has a significant number of pending and potential overpayment investigations that may result in either a non-fraud or fraud determination. We are utilizing non-overpayment staff to assist with overpayment investigations. Additionally, we are utilizing temporary agency staff to perform some clerical duties; however, federal regulations prohibit non-merit staff from adjudicating and releasing overpayment decisions. We are slated to run our last accelerated crossmatch in March 2024 and will resume our regular crossmatch schedule in June 2024. Additionally, GDOL has procured a vendor to build and implement a modernized unemployment insurance (UI) system slated to be launched in 2026. We will continue to utilize available resources to investigate and establish overpayments in the legacy system as quickly as possible and will continue to do so within the program parameters in the new system. Summary: The current unemployment system is obsolete and cannot be remediated at this time Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL greatly appreciates the feedback and recommendations and will consider this information in our endeavors to modernize our UI system and business processes.

View Audit 298253

Finding 385355 (2023-026)

Significant Deficiency 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303

GDOL concurs with this finding: Regarding the pandemic Grants noted that were all under #UI34710-20-55-A-13: • The unemployment insurance (UI) Regular Grant typically provides the amount of available grant funds in advance based on 1.) and estimated number of claims to be processed in the current ...

GDOL concurs with this finding: Regarding the pandemic Grants noted that were all under #UI34710-20-55-A-13: • The unemployment insurance (UI) Regular Grant typically provides the amount of available grant funds in advance based on 1.) and estimated number of claims to be processed in the current year (based on the average of two years prior activity) and 2.) the average processing times (based on the average of two years prior processing times). • In contrast, many of the pandemic grants are based on actual claims activity with monies being awarded “after the fact” with no consideration given to the aforementioned criteria as no prior- year basis exists. • GDOL experienced delays in some pandemic allocations due to delays in programing and the submission of the new reports for pandemic activities (Federal Pandemic Unemployment Compensation (FPUC), Pandemic Emergency Unemployment Compensation (PEUC) and Pandemic Unemployment Assistance (PUA)). All late reports have been submitted and we are reconciling grants as deemed appropriate. • With reimbursement based on pandemic claims activity, there was no clear mechanism for GDOL to be able to “forecast” the amount of time and effort needed to process the cyclical and unpredictable number of pandemic claims. As such, best efforts were made to estimate in this regard. • The 3073 FPUC grant is the only grant for which we have been reimbursed at 100%. However, due to the most recent implementation of stop/gain loss, we are no longer being reimbursed at the full amount. • Regarding the Employment Service/ Wagner-Peyser Funded Grants noted, the program period of performance was July 1, 2022 thru September 30, 2025. GDOL received instructions from USDOL on January 19, 2023 requesting a final ETA-9130 report be submitted by February 15th for grants that were being transferred to TCSG and offered technical assistance in completing the reports. The National office was designated to de-obligate the funds remaining and issue new grant numbers to obligate these funds at TCSG; however, several things occurred that caused the process to be delayed: o The required action was to check box 6 as yes (for the final 9130 reports) and 10g (Federal Share of Unliquidated Obligation) had to be zero although there were Unliquidated Obligations in the system. o Although the Wagner Peyer program was transferred to TCSG in January 2023, eligible costs continued. o The need for expenditure reconciliations was discussed with USDOL Regional Office and anticipated funds were drawn in lieu of billing TCSG. o Associated eligible costs were reconciled to the Wagner Peyser Ledger via manual journal entries in lieu of billing TCSG. o In addition, USDOL implemented a new GrantSolutions to replace its legacy grant processing system, E-Grants. USDOL replaced its legacy E-Grants Grantee Reporting System (GRS) by transitioning to PMS for grant recipients submission of the quarterly ETA-9130 financial reports on February 6,2023. o Although training was taken for this process, the overall reconciliation process was delayed, all reconciling items were resolved by the 9/30/23 reporting period.

View Audit 298253

Finding 385353 (2023-024)

Material Weakness 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328

The following corrective actions are being taken by Criminal Justice Coordinating Council (CJCC), effective for all federal reporting for the performance and financial period ending March 31, 2024: Federal Financial Report (FFR) Processes are updated as follows: • Federal Financial Report respons...

The following corrective actions are being taken by Criminal Justice Coordinating Council (CJCC), effective for all federal reporting for the performance and financial period ending March 31, 2024: Federal Financial Report (FFR) Processes are updated as follows: • Federal Financial Report responsibilities are distributed on a per grant basis to the members of the CJCC Budget Team. • Because the US DOJ Just Grants system does not allow for review or secondary viewers in the financial reporting items the FFRs are to be printed digitally by the completing analysts/director. • FFR’s will be reviewed with written certification of review by a budget team member that was not responsible for primary submission of the report for each grant. • Any corrections will be made within the period of correction for the report to prevent a misstated report from becoming a permanent record. Prepared Federal Funding Accountability and Transparency Act (FFATA) and Performance Measures Tool (PMT) reports processes are updated as follows: • All PMTs and FFATA data will be routed for review through the Victims Assistance Division – Director of Operations for certification of completeness and accuracy.

View Audit 298253

Finding 385342 (2023-013)

Material Weakness 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303 § 200.332

Commodity Supplemental Food Program (CSFP) and The Emergency Food Assistance Program (TEFAP) have developed a tentative 2024 agency review schedule to ensure continued compliance with the annual USDA Food and Nutrition Services (FNS) requirements. The schedule was submitted to FNS as part of the sta...

Commodity Supplemental Food Program (CSFP) and The Emergency Food Assistance Program (TEFAP) have developed a tentative 2024 agency review schedule to ensure continued compliance with the annual USDA Food and Nutrition Services (FNS) requirements. The schedule was submitted to FNS as part of the state’s FFY 2022 Management Evaluation (ME) findings response. The State received notification from FNS on January 26, 2024, noting the successful completion and close-out of the FFY 2022 Management Evaluation and its findings.

View Audit 298253

Finding 385339 (2023-012)

Material Weakness 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles School Nutrition Programs § 200.303

We will continuously monitor the compliance supplements for updates in order to meet all requirements. We have added additional staff to complete FFATA reporting to ensure the reports are submitted timely and accurately moving forward.

View Audit 298253

Finding 385327 (2023-003)

Material Weakness 2023

Farrell Area School District

PA

Cash Management Material Weakness Reporting

There is no disagreement with the audit finding. There were previous receivables from the prior period that were not timely reviewed and overlooked due to an oversight and staff turnover. The Community Action Partnership of Mercer County does not foresee this happening again in the future now that t...

There is no disagreement with the audit finding. There were previous receivables from the prior period that were not timely reviewed and overlooked due to an oversight and staff turnover. The Community Action Partnership of Mercer County does not foresee this happening again in the future now that the Programs are under the Community Action Partnership of Mercer County’s accounting software. Employee Responsible for Corrective Action: Michelle Clarke Completion Date: July 1, 2024

View Audit 298238

Finding 385325 (2023-001)

Significant Deficiency 2023

Farrell Area School District

PA

Questioned Costs Reporting Cash Management

There is no disagreement with the audit finding. The Programs was struggling with turnovers and not knowing what entries were allocated correctly. Payables were entered in the accounting software from purchase orders which caused the reports to be inaccurately stated in the amount of $6,239.00. The ...

There is no disagreement with the audit finding. The Programs was struggling with turnovers and not knowing what entries were allocated correctly. Payables were entered in the accounting software from purchase orders which caused the reports to be inaccurately stated in the amount of $6,239.00. The unexpended funds will be returned to the Department of Health and Human Services to remain in compliance. Employee Responsible for Corrective Action: Michelle Clarke Completion Date: February 24, 2024

View Audit 298238 Questioned Costs: $1

Finding 385322 (2023-001)

Material Weakness 2023

Hurley Medical Center

MI

Questioned Costs Subrecipient Monitoring Material Weakness

Finding Number: 2023-001 Condition: The Medical Center's controls for reporting submissions did not identify that it had a reporting requirement deadline, and the report was submitted late. Planned Corrective Action: The grant administrator and accountant will review the contract for reporting requi...

Finding Number: 2023-001 Condition: The Medical Center's controls for reporting submissions did not identify that it had a reporting requirement deadline, and the report was submitted late. Planned Corrective Action: The grant administrator and accountant will review the contract for reporting requirements and add submission dates to work calendars with reminders. Contact person responsible for corrective action: Keith Poniers, CFO Anticipated Completion Date: This has been corrected

View Audit 298231

Finding 385240 (2023-001)

Significant Deficiency 2023

Calvert County Public Schools

MD

Reporting Internal Control / Segregation of Duties

Type of Finding – Significant Deficiency over Financial Reporting 2023-001 Accounting for Construction in Progress Auditor’s Recommendation: We suggest the Board ensures all fixed asset accounts are properly reconciled to fund level activity as part of the closing process. We recommend the Board eva...

Type of Finding – Significant Deficiency over Financial Reporting 2023-001 Accounting for Construction in Progress Auditor’s Recommendation: We suggest the Board ensures all fixed asset accounts are properly reconciled to fund level activity as part of the closing process. We recommend the Board evaluate roles and responsibilities of the personnel within the department as to whom will perform the reconciliation as well as review it for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: At least two members of the finance team will review the fiscal year-end construction in progress (CIP) amount as part of the audit preparation project. Name(s) of the contact person(s) responsible for corrective action: Scott Johnson Planned completion date for corrective action plan: September 30, 2024 If the Maryland State Department of Education has any questions regarding this plan, please call Scott Johnson, CFO, at 443-550-8200.

View Audit 298230

Finding 385228 (2023-002)

Material Weakness 2023

North Putnam Community School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: ESSER III, Year 2 report contained material errors in the amounts reported Contact Person Responsible for Corrective Action: Tanya Pearson Contact Phone Number and Email Address: 765-522-6218 tp...

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: ESSER III, Year 2 report contained material errors in the amounts reported Contact Person Responsible for Corrective Action: Tanya Pearson Contact Phone Number and Email Address: 765-522-6218 tpearson@nputnam.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will have one person complete the ESSER report and one person review the ESSER report for accuracy. Anticipated Completion Date: Immediately with the next ESSER report submission

View Audit 298228

Finding 385227 (2023-003)

Significant Deficiency 2023

Salem Memorial District Hospital

MO

Questioned Costs Reporting

Management concurs with the audit findings and will review in detail the future Provider Relief Fund (PRF) reporting submissions. Regardless of the errors made in the initial reporting submission, the Hospital has sufficient lost revenues during the period of availability to support PRF payments.

View Audit 298227

Finding 385093 (2023-006)

None 2023

Blackburn University Dba Blackburn College

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The information that we listed initially only included the Work Study portion. However, the number of students was correct. Going forward, we will ensure that both portions are listed correctly on the FISAP.

View Audit 298219

Finding 385092 (2023-005)

Material Weakness 2023

Blackburn University Dba Blackburn College

IL

Student Financial Aid Questioned Costs Special Tests & Provisions

Although we checked and double checked the information as shown in COD under the R2T4 section, there still appears to be an issue with regards to COD correctly showing Vacation time in COD. Going forward, we are actually printing out the R2T4's to ensure that the correct number of days are listed on...

Although we checked and double checked the information as shown in COD under the R2T4 section, there still appears to be an issue with regards to COD correctly showing Vacation time in COD. Going forward, we are actually printing out the R2T4's to ensure that the correct number of days are listed on the R2T4 sheet and maintaining hard copies in addition to saving online.

View Audit 298219 Questioned Costs: $1

Finding 385089 (2023-001)

Significant Deficiency 2023

Puerto Rico Planning Board

PR

Reporting

FINDING NUMBER 2023-001 Financial Management – Accounting System and Reporting Practices PRIFAS is the official accountability of Puerto Rico’s Government. This system does not have compatibility with many sub-systems. The Department of the Treasury is working with the new accounting and financial ...

FINDING NUMBER 2023-001 Financial Management – Accounting System and Reporting Practices PRIFAS is the official accountability of Puerto Rico’s Government. This system does not have compatibility with many sub-systems. The Department of the Treasury is working with the new accounting and financial system that would harmonize with government agencies and we hope to be ready in July 2024. The Puerto Rico Planning Board continues to monitor the Treasury Department in relation to this matter and to correct this finding. The Planning Board expects to complete it by 2024. Contact Official: Mr. Andres Ruiz, Finance Director

View Audit 298218

Finding 385085 (2023-002)

Significant Deficiency 2023

American Samoa Community College

AS

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Finding Number 2023-002 – Enrollment Reporting, Significant Deficiency in Internal Control over Compliance. Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le’i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation ...

Finding Number 2023-002 – Enrollment Reporting, Significant Deficiency in Internal Control over Compliance. Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le’i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement. Corrective actions taken/planned: The Financial Aid Coordinator (control #1, with FA Officer as alternate) has been assigned to transmit the bi-monthly Enrollment Report roster. The control #1 reviews the roster and performs data entry, status updates, and submission by the 15th of the reporting month. On the 1st of every nonreporting month, control #1 will review and report any enrollment status changes before the 15th. Financial Aid Manager (control #2) will review the status updates on NSLDS before and after every submission. Identified errors will be documented and returned to control #1 for correction and resubmission. The policy will ensure all student changes in status are identified, updated, and submitted timely and accurately. ASCC FAO participates in Federal Student Aid (FSA) training and conferences regarding NSLDS updates, changes, and functionality. FAO also subscribes to the Weekly Knowledge Center Updates from FSA Partner Connect. ASCC is a member of the National Association of Student Financial Aid Administrators (NASFAA). All of these resources provide access and education in the process of enrollment reporting and compliance, as well as the responsibilities and consequences of inaccurate reporting. Graduates: Students who graduate will be updated into NSLDS within one week after graduation. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS within 45 days. On the 1st of every nonreporting month, control #1 will review and report any enrollment status changes before the 15th. Financial Aid Manager (control #2) will review the status updates on NSLDS before and after every submission. Identified errors will be documented and returned to control #1 for correction and resubmission. The policy will ensure all student changes in status are identified, updated, and submitted timely and accurately. ASCC FAO participates in Federal Student Aid (FSA) training and conferences regarding NSLDS updates, changes, and functionality. FAO also subscribes to the Weekly Knowledge Center Updates from FSA Partner Connect. ASCC is a member of the National Association of Student Financial Aid Administrators (NASFAA). All of these resources provide access and education in the process of enrollment reporting and compliance, as well as the responsibilities and consequences of inaccurate reporting. Graduates: Students who graduate will be updated into NSLDS within one week after graduation. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS within 45 days.

View Audit 298200

Finding 385081 (2022-001)

Significant Deficiency 2023

Cascade Community Healthcare

WA

Questioned Costs Reporting

We agree with the finding, conclusion, and recommendation. We are in the process of developing an allowance for doubtful accounts, bad debt, and receivable estimates process to ensure we understand the receivables outstanding for period end. We will implement the quality control monitoring by April ...

We agree with the finding, conclusion, and recommendation. We are in the process of developing an allowance for doubtful accounts, bad debt, and receivable estimates process to ensure we understand the receivables outstanding for period end. We will implement the quality control monitoring by April 30, 2024.

View Audit 298189

Finding 385080 (2022-002)

Material Weakness 2023

Cascade Community Healthcare

WA

Questioned Costs Subrecipient Monitoring Reporting

We agree with the finding, conclusion, and recommendation. Implementing the quality control monitoring is an improvement opportunity for the Organization. We will implement the quality control monitoring by April 30, 2024.

View Audit 298189

Finding 385075 (2023-101)

Material Weakness 2023

Pinal County Community College District

AZ

Reporting Questioned Costs Special Tests & Provisions § 200.303

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Luisa Ott Anticipated completion date: June 30,...

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Luisa Ott Anticipated completion date: June 30, 2024 The District agrees with the finding. After reviewing the student in the finding, the District reprocessed the Return of Title IV calculation. The one student record was updated and resulted in an amount of $8 to be returned to the student by offsetting their current balance with the District. The District will fund the reimbursement with institutional funds. During the fiscal year ending June 30, 2023, the District has created supporting automated processes to identify potential Return to Title IV accounts. The District has started the implementation project of using the student information system to automatically calculate student Return to Title IV calculations. The District will continue to strengthen procedures surrounding Return to Title IV compliance requirements.

View Audit 298169 Questioned Costs: $1

Finding 385071 (2023-001)

Significant Deficiency 2023

Snowflake Unified School District No. 5

AZ

School Nutrition Programs Cash Management Eligibility

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Mark Ollerton, Business Manager Anticipated Completion Date: Because this has been addres...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Mark Ollerton, Business Manager Anticipated Completion Date: Because this has been addressed the completion date is immediate as to the corrective action plan, March 25, 2024. Planned Corrective Action: The process in the District is that two individuals reconcile the number prior to submission of claims. After evaluating what caused the error, the staff did follow best practices in that two separate individuals reconciled the numbers for the claim. After this was completed, the claim was created and submitted to be processed by the Arizona Department of Education Child Nutrition Program. In developing the claim, a number was entered incorrectly on the claim. The corrective action is already in place. The District will continue with the dual review of the numbers. The error has been discussed with staff and they will be more diligent in their part of entering the claim information.

View Audit 298163

Finding 385038 (2023-001)

Significant Deficiency 2023

Pueblo of Laguna Department of Education

NM

Reporting

2023-001 – Reporting Corrective Action: The Grants Manager has updated our internal worksheet used for preparation of the SF-425 for our BIE programs so that the Repair and Replacement of Indian Schools expenditures are reported. The Grants Manager has also developed a reporting matrix for all of th...

2023-001 – Reporting Corrective Action: The Grants Manager has updated our internal worksheet used for preparation of the SF-425 for our BIE programs so that the Repair and Replacement of Indian Schools expenditures are reported. The Grants Manager has also developed a reporting matrix for all of the Department’s grants, including the semi-annual Head Start grants. Person Responsible: Eric Olson, Controller/Grants Manager Completion Date: June 30, 2024

View Audit 298142

Finding 385035 (2023-002)

Significant Deficiency 2023

Yuba County Water Agency

CA

Reporting § 200.328

Finding 2023-002 — Current Year — Major Federal Award — Significant Deficiency Award No.: 15.507 WaterSMART; Federal Grantor: US Department of the Interior — Bureau of Reclamation, Direct Program Condition: Compliance reporting didn't started until 9+ months after grant agreement was signed due to n...

Finding 2023-002 — Current Year — Major Federal Award — Significant Deficiency Award No.: 15.507 WaterSMART; Federal Grantor: US Department of the Interior — Bureau of Reclamation, Direct Program Condition: Compliance reporting didn't started until 9+ months after grant agreement was signed due to no progress waiting for the Bureau of Reclamation's notice to proceed. This was initially based on grant manager's feedback, who subsequently corrected herself and requested our no activity quarterly reports. Management will adhere to Uniform Guidance even in the event progress reports are to be filed with no activity described. Procedures will require staff to submit the reports, regardless of feedback received from the grant program's manager, to avoid future issues. All performance reports have been filed to date following the Uniform Guidance. All above corrective action items will be implemented by the Finance department at Yuba Water Agency no later than June 30, 2024.

View Audit 298132

Finding 385034 (2023-001)

Significant Deficiency 2023

Yuba County Water Agency

CA

Reporting

Finding 2023-001 — Current Year — Financial Statement Audit — Significant Deficiency Condition: New grant agreement signed near yearend and eligible reimbursements were not booked as revenue. Management will produce procedures to ensure signatories on grants are included in the yearend close process...

Finding 2023-001 — Current Year — Financial Statement Audit — Significant Deficiency Condition: New grant agreement signed near yearend and eligible reimbursements were not booked as revenue. Management will produce procedures to ensure signatories on grants are included in the yearend close process to avoid understating revenue due to unknown activity occurring outside of the finance department. Management agrees grant revenue should be properly reported according to the agreements entered into, as described in GASB No. 33.

View Audit 298132

Finding 385028 (2023-004)

Material Weakness 2023

Newell School District

SD

Questioned Costs Reporting Internal Control / Segregation of Duties

FINDING: Audit Adjustments Responsible Individuals: Don Kirkegaard, Interim Superintendent Corrective Action Plan: The District agrees with the above finding and will make the audit adjustments per the auditor’s recommendations. Anticipated Completion Date: Ongoing

View Audit 298115

Finding 385027 (2023-003)

Material Weakness 2023

Newell School District

SD

Reporting

FINDING: Preparation of Financial Statements and Schedule of Expenditures of Federal Awards Responsible Individuals: Don Kirkegaard, Interim Superintendent Corrective Action Plan: The District agrees with the above finding, and the District has accepted the risk associated with the auditor’s prepari...

FINDING: Preparation of Financial Statements and Schedule of Expenditures of Federal Awards Responsible Individuals: Don Kirkegaard, Interim Superintendent Corrective Action Plan: The District agrees with the above finding, and the District has accepted the risk associated with the auditor’s preparing of the financial statements. The District has designated a member of management to review the draft financial statements and accompanying notes to the financial statements. Anticipated Completion Date: Ongoing

View Audit 298115

Finding 385014 (2023-001)

Material Weakness 2023

University of Southern Indiana

IN

Student Financial Aid Special Tests & Provisions Eligibility § 200.303

FINDING 2023-001 Finding Subject: Student Financial Assistance Cluster - Special Tests and Provisions - Enrollment Reporting Summary of Finding: Although the University had policies and procedures in place over Enrollment Reporting, a process to ensure that system defects did not impact reporting re...

FINDING 2023-001 Finding Subject: Student Financial Assistance Cluster - Special Tests and Provisions - Enrollment Reporting Summary of Finding: Although the University had policies and procedures in place over Enrollment Reporting, a process to ensure that system defects did not impact reporting requirements was not implemented. As such, for students who had a reduction or increase in enrollment status during the Spring 2023 term, errors in reporting campus level and program level data went undetected. Students with a status of withdrawn or with no changes during the period were accurately reported. It was recommended that the University's management establish a system of internal controls that includes a review of Banner job processes to verify source data is correctly populated so as to ensure that all data elements required to be submitted to NSLDS are accurate. Contact Person Responsible for Corrective Action: Angel Nelson, Associate Registrar Contact Phone Number and Email Address: (812) 465-1626; angel.nelson@usi.edu Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: While the University of Southern Indiana had internal controls in place to verify the accuracy of our enrollment reporting data, these controls were not effective in discovering system errors. In order to correct this deficiency, the following corrective actions have been implemented: 1. The system defect within our student information system has been corrected by our vendor. 2. All student records affected by the system defect have been corrected in the National Student Loan Clearinghouse database. 3. Beginning in January 2024, the University increased the number of records selected for review from the enrollment file, making sure to review some students who had a reduction or increase in enrollment status, as well as some who had withdrawn. 4. Associate Registrar has subscribed to the e-community for our software vendor to monitor for future system errors. Anticipated Completion Date: The system defect was corrected with the installation of a system patch that was installed on June 4, 2023. All other steps in the corrective action plan have been completed as of January 26, 2024.

View Audit 298073

Corrective Action Plans

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