Corrective Action Plans

Finding 389661 (2023-002)

Significant Deficiency 2023

California University of Science and Medicine

CA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

FINDING 2023-002 – Special Tests and Provisions-Enrollment Reporting- Significant Deficiency Over Internal Controls Over Compliance Recommendation: We recommend the University develop additional procedures to monitor the accuracy of information reported to NSLDS. One additional monitoring control co...

FINDING 2023-002 – Special Tests and Provisions-Enrollment Reporting- Significant Deficiency Over Internal Controls Over Compliance Recommendation: We recommend the University develop additional procedures to monitor the accuracy of information reported to NSLDS. One additional monitoring control could be to review a sample of students within NSLDS after each roster file response to ensure that the enrollment status is accurate and that permanent address changes were processed. Each institution has access to correct information directly within NSLDS at any time. Corrective Action Plan: The University will contract with a third-party servicer the National Student Clearinghouse to ensure accuracy and timely reporting of the Enrollment Reporting function also known as the SSCR Report to NSLDS. The National Student Clearinghouse will work with both the Executive Director of Financial Aid and Registrar to ensure accuracy of student status reporting and dates needed for reporting (including but not limited to effective dates and graduation dates) that will be reported on behalf of the California University of Science and Medicine. In collaboration with the National Student Clearinghouse, we will change the file roster schedule to every 30 days immediately to report within the 60-day requirement as recommended. The Registrar moving forward will have access to NSLDS and receive the appropriate training on how to use NSLDS and update and enter student permanent addresses. Responsible Party Contact: Regina Maldonado National Student Clearinghouse Senior Implementation Coordinator rmaldona@studentclearinghouse.org Anna Cosio California University of Science and Medicine Executive Director of Financial Aid Anna.cosio@cusm.edu (909) 490 -5906 Don Nguyen California University of Science and Medicine Registrar Don.Nguyen@cusm.edu (909) 966- 5085 Expected date of corrective action: The corrective action will be implemented in April 2024

View Audit 300563

Finding 389649 (2023-006)

Significant Deficiency 2023

Felician University

NJ

Matching / Level of Effort / Earmarking Reporting Significant Deficiency

Education Stabilization Fund – Higher Education Emergency Relief Fund –Student Portion, and Minority Serving Institutions – Assistance Listing No. 84.425E, 84.425L Recommendation: We recommend the University implement a process to ensure all grant agreements are reviewed and there is a clear unders...

Education Stabilization Fund – Higher Education Emergency Relief Fund –Student Portion, and Minority Serving Institutions – Assistance Listing No. 84.425E, 84.425L Recommendation: We recommend the University implement a process to ensure all grant agreements are reviewed and there is a clear understanding of any reporting and/or earmarking requirements to limit the risk of noncompliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While the requirement to notify financial aid applicants of their right to a recalculation of financial aid through professional judgment was satisfied and documented, we acknowledge the oversight in not reporting associated expenses. To address this, Finance and Financial Aid collaborated to enhance our process for reviewing all grant agreements meticulously. This includes ensuring a clear understanding of reporting and earmarking requirements to maintain compliance and transparency moving forward. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller and Cynthia Montalvo, Assistant Director of Enrollment Management. Planned completion date for corrective action plan: June 30th 2024.

View Audit 300547

Finding 389645 (2023-005)

Significant Deficiency 2023

Felician University

NJ

Questioned Costs Student Financial Aid Significant Deficiency

Federal Supplemental Educational Opportunity Grant; Federal Work Study Program; Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review its policies and procedures related to Title IV outstan...

Federal Supplemental Educational Opportunity Grant; Federal Work Study Program; Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review its policies and procedures related to Title IV outstanding checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student Accounts initiated a thorough review with Finance and Financial Aid to ensure timely return of Title V funds to the Department of Education of uncashed refund checks exceeding 240 days. This includes documenting new procedures in our Policies and Procedures manual and providing staff training. Planned Completion Date for Corrective Action Plan: June 30th, 2024 Name(s) of the contact person(s) responsible for corrective action: Mariela Henriques, Director of Student Accounts

View Audit 300547 Questioned Costs: $1

Finding 389643 (2023-004)

Significant Deficiency 2023

Felician University

NJ

Student Financial Aid Reporting Significant Deficiency

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Explanation of disagre...

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid will update reporting procedures for COD system accuracy and timeliness, followed by comprehensive staff training on requirements and deadlines. We'll implement monitoring for closer disbursement date tracking and enhance communication channels between departments for smoother coordination. Name(s) of the contact person(s) responsible for corrective action: Kathy Prieto, Director of Financial Aid. Planned completion date for corrective action plan: June 30th, 2024

View Audit 300547

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 389579 (2023-303)

Significant Deficiency 2023

State of Wisconsin

WI

Significant Deficiency Internal Control / Segregation of Duties

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-303: Medical Assistance – IRIS Financial Integrity and Accountability Oversight Activities. This is the department’s response.  Recommendation (2023-303): Medical Assistance – IRIS Financial Inte...

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-303: Medical Assistance – IRIS Financial Integrity and Accountability Oversight Activities. This is the department’s response.  Recommendation (2023-303): Medical Assistance – IRIS Financial Integrity and Accountability Oversight Activities We recommend the Wisconsin Department of Health Services: • Implement the financial integrity and accountability oversight activities in its approved waiver; or • Determine if alternative oversight activities that meet the objective to provide financial integrity and accountability oversight can be performed; and • Work with the federal government to determine whether an amendment to its current waiver is needed. Wisconsin Department of Health Services Planned Corrective Action: DHS agrees with the finding to complete an audit of 20 percent of the claims exceeding $2,500 or more. DHS will conduct this audit for such claims from July 1, 2023, onward. DHS agrees with the finding to complete a data integrity audit of the IRIS participant data submitted by the fiscal employer agents (FEAs) through the Information Exchange System. For CY 2022, DHS completed an aggregated comparison by FEA of submitted encounter and funding data to evaluate the completeness of submissions. As encounter data submissions for CY 2023 are finalized, DHS will conduct an aggregated comparison as well as a detailed data integrity audit of encounter records using random sampling to comply with waiver requirements. Anticipated Completion Date: September 30, 2024 Person responsible for corrective action: Daniel Bush, Section Manager Division of Medicaid Services, Bureau of Rate Setting, IRIS Fiscal Management Section danielp.bush@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 389574 (2023-200)

Significant Deficiency 2023

State of Wisconsin

WI

Subrecipient Monitoring Cash Management Significant Deficiency § 200.332

Planned Corrective Action: The DCF Bureau of Finance will update current subrecipient contracts containing Social Services Block Grant (SSBG) funds to include information required under 2 CFR section 200.332. The bureau will incorporate the SSBG fund source into existing procedures which identify t...

Planned Corrective Action: The DCF Bureau of Finance will update current subrecipient contracts containing Social Services Block Grant (SSBG) funds to include information required under 2 CFR section 200.332. The bureau will incorporate the SSBG fund source into existing procedures which identify the federal assistance listing numbers for subrecipient contracts. Anticipated Completion Date: The bureau will complete this work by June 30, 2024. Person responsible for corrective action: Rachelle Armstrong, Director Bureau of Finance Rachelle.Armstrong@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 389540 (2023-104)

Significant Deficiency 2023

State of Wisconsin

WI

Questioned Costs Eligibility Significant Deficiency

Finding 2023-104: Homeowner Assistance Fund—Documentation to Support Applicant Eligibility and Benefit Payments Auditor Recommendation: Revise its procedures to ensure the Department of Administration completes a sufficient review to ensure adequate supporting documentation is included in the Ho...

Finding 2023-104: Homeowner Assistance Fund—Documentation to Support Applicant Eligibility and Benefit Payments Auditor Recommendation: Revise its procedures to ensure the Department of Administration completes a sufficient review to ensure adequate supporting documentation is included in the Homeowner Assistance Fund program’s computer system prior to an approval of the benefit payment. Planned Corrective Action: The Wisconsin Department of Administration (Department) will revise its procedures to ensure it completes a sufficient review to ensure adequate supporting documentation is included in the Homeowner Assistance Fund program’s computer system prior to an approval of the benefit payment. Auditor Recommendation: Provide training or other technical assistance to the community action agencies on the adequacy of supporting documentation agencies are to obtain, evaluate, and enter into the Homeowner Assistance Fund program’s computer system. Planned Corrective Action: The Department will provide additional training and technical assistance to the community action agencies on the adequacy of supporting documentation agencies are to obtain, evaluate, and enter into the Homeowner Assistance Fund program’s computer system, the requirements for which are as contained in its Wisconsin Help for Homeowners (WHH) Program Manual. Training and technical assistance will be provided through communications with program administrators and during program monitoring. The Department further notes that, after providing nearly $70 million in assistance to help prevent foreclosure through mortgage, tax, and utility payments to more than 8,600 Wisconsin households facing pandemic-related financial hardship, the WHH Program closed to new applications on March 8, 2024.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 Questioned Costs: $1

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 389524 (2023-003)

Significant Deficiency 2023

Widener University

PA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2023-003 Federal Perkins Loan Program – Federal Assistance Listing Number 84.038 Recommendation: The University implement a procedure with the third-party servicer to ensure that reporting is completed timely so that the University can perform the necessary due diligence we need to perform. Expla...

2023-003 Federal Perkins Loan Program – Federal Assistance Listing Number 84.038 Recommendation: The University implement a procedure with the third-party servicer to ensure that reporting is completed timely so that the University can perform the necessary due diligence we need to perform. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Widener University will work directly with our third-party service provider to gain comfort over compliance controls. In the event of unexpected delays in procuring future years’ compliance audit reports, Widener University will undertake additional testing to ensure proper controls exist in a timely manner. 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 389467 (2023-001)

Significant Deficiency 2023

Elderly Housing Corporation of Clay County 092-35748-Np-L8

MN

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Contact Person Dara Lee, Executive Director of Clay County HRA (Authorized Representative and Agent) Corrective Action Plan Error occurred due to lack of oversight in review of tenant files. Planned Completed Date for CAP Immediately

View Audit 300436

Finding 389465 (2023-005)

Significant Deficiency 2023

City of Wetumpka

AL

Significant Deficiency Internal Control / Segregation of Duties § 200.302

2023-005 Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Recommendation: We recommend the City develop a grants manual or additional written policies that comply with the requirements of 2 CFR 200 and ensure compliance. Response to 2023-005 Internal Co...

2023-005 Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Recommendation: We recommend the City develop a grants manual or additional written policies that comply with the requirements of 2 CFR 200 and ensure compliance. Response to 2023-005 Internal Controls over Grant Management (Significant Deficiency and Non-Compliance) In response to the Deficiency in the City of Wetumpka’s previous corrective action plan, the City was in the process of establishing a written financial management system in accordance with 2 CFR 200.302 to include written procedures to implement requirements for payment methods and determine allowability of costs in accordance with subpart E. Before the current audit was performed, the staff member writing these procedures separated from our organization. Due to the City of Wetumpka being a small town, we did not have the staff available to complete the task due in part to the lack of individuals looking for work in a post COVID world. Because of our lack of personnel and the fact we did not feel we would meet the $750,000 threshold required for a Single Audit, the project was abandoned. The City of Wetumpka has financial management internal controls in place. All of the City’s grant activities (Federal and State) are tracked in a separate fund from the general operating funds under unique assigned general ledger numbers for each grant awarded to the City. All grant funds are deposited into a dedicated bank account and are not co-mingled with other funds of any kind.

View Audit 300430

Finding 389459 (2023-001)

Significant Deficiency 2023

Baptist Homes Society

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties HUD Housing Programs § 200.303

Finding 2023-001 Condition The Corporation lacks proper segregation of duties with respect to the calculation of lost revenue. Proper segregation of duties is necessary to prevent a situation where one individual handles a transaction from beginning to end in order to reduce the potential for nonc...

Finding 2023-001 Condition The Corporation lacks proper segregation of duties with respect to the calculation of lost revenue. Proper segregation of duties is necessary to prevent a situation where one individual handles a transaction from beginning to end in order to reduce the potential for noncompliance due to error or fraud. During the audit of the lost revenue calculation, six months out of fifty-six were input incorrectly into the calculation from the source documents in error. Using the correct revenue amounts for those six months results in a higher total of lost revenue for the period. As a result of the lack of proper segregation of duties, noncompliance due to error or fraud could occur without being detected and corrected, timely. Corrective Action Plan Corrective Action Planned: The Corporation will have more than one person complete a full review of the lost revenue calculation for each report submission. After the information is gathered and reported by the Chief Financial Officer (CFO) but before the information is submitted, the Controller will be asked to review the data. After review and documentation that there has been a review, the reporting will be submitted. Name(s) of Contact Person(s) Responsible for Corrective Action: Brent Foster, Chief Financial Officer Anticipated Completion Date: Review process will be implemented immediately.

View Audit 300422

Finding 389389 (2023-008)

Significant Deficiency 2023

Urshan College

MO

Special Tests & Provisions Subrecipient Monitoring Reporting § 200.303

2023-008 Special Tests and Provisions – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagr...

2023-008 Special Tests and Provisions – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has engaged a firm for GLBA Risk Assessments, has formed a review committee, and prepared a corrective action plan. Name(s) of the contact person(s) responsible for corrective action: Jason Benavides, Interim Director of Financial Aid Planned completion date for corrective action plan: 6/30/2025

View Audit 300370

Finding 389387 (2023-007)

Significant Deficiency 2023

Urshan College

MO

Special Tests & Provisions Student Financial Aid Period of Performance

2023-007 Special Tests and Provisions – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagr...

2023-007 Special Tests and Provisions – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The director of financial aid works with the third-party servicer to ensure accurate student programs and program beginning dates reported to NSLDS. The financial aid office cross references program information within the student information system. Name(s) of the contact person(s) responsible for corrective action: Jason Benavides, Interim Director of Financial Aid Planned completion date for corrective action plan: 6/30/2025

View Audit 300370

Finding 389385 (2023-006)

Significant Deficiency 2023

Urshan College

MO

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

2023-006 Special Tests and Provisions – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagr...

2023-006 Special Tests and Provisions – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The director of financial aid works with the third-party servicer to ensure accurate and timely enrollment updates to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Jason Benavides, Interim Director of Financial Aid Planned completion date for corrective action plan: 6/30/2025

View Audit 300370

Finding 389383 (2023-005)

Significant Deficiency 2023

Urshan College

MO

Student Financial Aid Procurement, Suspension & Debarment Internal Control / Segregation of Duties

2023-005 Eligibility – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the a...

2023-005 Eligibility – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office designed a new process to coordinate with the academic office to review SAP status of students and ensure appropriate letters will be sent. Name(s) of the contact person(s) responsible for corrective action: Jason Benavides, Interim Director of Financial Aid Planned completion date for corrective action plan: 6/30/2025

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Finding 389382 (2023-004)

Significant Deficiency 2023

Urshan College

MO

Student Financial Aid Eligibility Reporting

2023-004 Eligibility – Assistance Listing No. 84.063 Recommendation: We recommend the College provide additional resources to ensure all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...

2023-004 Eligibility – Assistance Listing No. 84.063 Recommendation: We recommend the College provide additional resources to ensure all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The director of financial aid works with the third-party servicer to ensure accurate and timely disbursement dates to COD. Name(s) of the contact person(s) responsible for corrective action: Jason Benavides, Interim Director of Financial Aid Planned completion date for corrective action plan: 6/30/2025.

View Audit 300370

Corrective Action Plans

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