Corrective Action Plans

Finding 385530 (2023-003)

Significant Deficiency 2023

Clarkson College

NE

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2023-003 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend that a process be implemented to ensure the proper cost of attendance is used so that amounts awarded do not exceed calculated financial need. Explanation of disagreement with audit finding: There is...

2023-003 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend that a process be implemented to ensure the proper cost of attendance is used so that amounts awarded do not exceed calculated financial need. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: There is going to be training with current financial aid staff to make sure we are using the correct cost of attendance budget and that we package students correctly based on their grade level. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: July 2024

View Audit 298311

Finding 385529 (2023-002)

Significant Deficiency 2023

Clarkson College

NE

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Student Financial Aid § 200.303

2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: There is no disagre...

2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College will review, revise and implement procedures for cost of attendance, awarding of financial aid offers, and R2T4, in addition to the review of the process of all monthly reconciliations related to Pell, Direct Loan, SEOG and FWS along with G5 drawdowns annotated and reconciled with the Finance Department. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: July 2024

View Audit 298311

Finding 385528 (2023-001)

Significant Deficiency 2023

Clarkson College

NE

Student Financial Aid Internal Control / Segregation of Duties Reporting

2023-001 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations and they review who aid is given to, ensuring only those in tit...

2023-001 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations and they review who aid is given to, ensuring only those in title IV eligible programs are receiving aid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar Office reports enrollment statuses to the National Student Clearinghouse (Clearinghouse) and then the Clearinghouse reports enrollment statuses to NSLDS. Clarkson College Financial Aid will resume a procedure put in place in July 2022, according to the 2022 Corrective Action Plan, prior to the new Financial Aid staff that started in June 2023. The procedure is for one Financial Aid staff person to work with the Registrar each time enrollment is reported and that all errors are cleared in the allowed timeframe. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: April 2024

View Audit 298311

Finding 385477 (2023-001)

Significant Deficiency 2023

Lawrence Union Free School District

NY

School Nutrition Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

2023-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010A Special Education Cluster Special Education Grants to States: IDEA, Part B ALN: 84.027A Special Education Grants to States: IDE...

2023-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010A Special Education Cluster Special Education Grants to States: IDEA, Part B ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants: IDEA Preschool ALN: 84.173A Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X Education Stabilization Fund COVID-19: Governor’s Emergency Education Relief Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U United States Department of Agriculture, passed through New York State Department of Education Child Nutrition Cluster School Breakfast Program ALN: 10.553 National School Lunch Program ALN: 10.555 COVID-19: National School Lunch Program ALN: 10.555 COVID-19: Summer Food Service Program for Children ALN: 10.559 Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District’s Assistant Superintendent for Business and Operations will work on updating all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure that District policies are in compliance with these guidelines. Responsible Contact Person: Jeremy Feder Assistant Superintendent for Business and Operations Lawrence Union Free School District 2 Reilly Road Cedarhurst, NY 11516 Anticipated completion date: June 30, 2024.

View Audit 298293

Finding 385461 (2023-005)

Significant Deficiency 2023

Community College District of Gogebic County

MI

Student Financial Aid Cash Management Significant Deficiency

Auditor Description of Condition and Effect. The College was unable to reconcile direct loans with the COD website during fiscal 2023. The College was unable to obtain the COD reports needed for monthly direct loan reconciliations. As a result of this condition, the College isn't meeting its obliga...

Auditor Description of Condition and Effect. The College was unable to reconcile direct loans with the COD website during fiscal 2023. The College was unable to obtain the COD reports needed for monthly direct loan reconciliations. As a result of this condition, the College isn't meeting its obligation to complete reconciliations of direct loans on a monthly basis and risks overdrawing. Auditor Recommendation. We recommend that the College communicate with other schools to develop a policy for handling matters such as these when having technology issues. Corrective Action. Currently, the College has fixed this error and is now able to pull the correct reports from the COD website. The College intends to perform reconciliations of direct loans on a monthly basis going forward. Responsible Person. Maryann Decaire, Director of Financial Aid. Anticipated Completion Date. June 30, 2024.

View Audit 298275

Finding 385457 (2023-004)

Significant Deficiency 2023

Community College District of Gogebic County

MI

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution, it fails to address the disposal of customer information securely, and it fails to address maintaining a log of authorized users' act...

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution, it fails to address the disposal of customer information securely, and it fails to address maintaining a log of authorized users' activity and keeping an eye out for unauthorized access. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley Policies are met and verified by a second individual. Corrective Action. Currently, the College is reviewing the compliance requirements for Gramm Leach Bliley Act and will amend the current policy to ensure the assessment of apps developed by the institution is covered within the policy. Responsible Person. Steve Spets, Director of IT. Anticipated Completion Date. April 30, 2024.

View Audit 298275

Finding 385453 (2023-003)

Significant Deficiency 2023

Community College District of Gogebic County

MI

Special Tests & Provisions Student Financial Aid Significant Deficiency

Auditor Description of Condition and Effect. When funds were returned through COD for one student, they were mistakenly applied to the Fall 2022 semester instead of being applied to the Spring semester, the semester in which the aid was earned. As a result of this condition, the College corrected t...

Auditor Description of Condition and Effect. When funds were returned through COD for one student, they were mistakenly applied to the Fall 2022 semester instead of being applied to the Spring semester, the semester in which the aid was earned. As a result of this condition, the College corrected their mistake by removing the refund from the Fall 2022 semester and applying it to the Spring semester on June 12, 2023. Due to the Covid Forbearance ruling, the unsubsidized loan did not accrue interest which made the correction more straight forward. Auditor Recommendation. We recommend that the College implement procedures to ensure that the return to Title IV calculation and distribution is being reviewed by a second individual. Corrective Action. The College has performed the necessary steps to correct the error and will develop a process to ensure that a second individual is reviewing the work performed. Responsible Person. Maryann Decaire, Director of Financial Aid. Anticipated Completion Date. June 30, 2024.

View Audit 298275

Finding 385449 (2023-002)

Significant Deficiency 2023

Community College District of Gogebic County

MI

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Auditor Description of Condition and Effect. At the beginning of the Fall 2022 semester, a student was approaching their 600% lifetime Pell limit. When a student is between 500% and 600%, the College is supposed to perform a manual calculation so that the Pell award comes close to the maximum limit ...

Auditor Description of Condition and Effect. At the beginning of the Fall 2022 semester, a student was approaching their 600% lifetime Pell limit. When a student is between 500% and 600%, the College is supposed to perform a manual calculation so that the Pell award comes close to the maximum limit but does not exceed it. However, due to mistakenly being marked as full-time instead of three-quarters-time, the calculation resulted in a payment of $3,761 instead of $2,821. As a result of this condition, the College exceeded the Pell Lifetime Eligibility and overpaid a student with $940 in excess funds. It is our understanding that on September 15, 2023, the College was repaid by the student affected by the overpayment. Auditor Recommendation. We recommend that the College implement a secondary review process of not only the calculation, but for the determination of information that is used in the calculation as well. Corrective Action. The College has performed the necessary steps to correct the error and will amend the calculation process to ensure that a second individual is reviewing the work performed. Responsible Person. Maryann Decaire, Director of Financial Aid. Anticipated Completion Date. June 30, 2024.

View Audit 298275

Finding 385401 (2023-022)

Significant Deficiency 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.403 § 200.77

The Department has instituted additional internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. This includes a monthly reconciliation of all federal sources performed by the Grants Manager and reviewed by the respective Budg...

The Department has instituted additional internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. This includes a monthly reconciliation of all federal sources performed by the Grants Manager and reviewed by the respective Budget Manager and Finance Director to address any identified issues before the liquidation date. As a redundancy measure, the Budget Manager reviews AP contract activity associated with federal fund sources via the Provider Utilization Report to monitor the liquidation rate in correlation with the liquidation date to ensure all expenditures are captured within the period of performance. Post-liquidation date journal activity is mainly aligned with transactional code cleanup, not necessarily new expense posting outside the period of performance. As such, it doesn’t include or constitute changes to previously submitted federal reporting. To mitigate transactional errors, the Budget Manager, in coordination with the Grants Manager, thoroughly reviews the coding of procurement requests that utilize federal funds for the appropriateness of use and accuracy. This includes deactivating federal fund sources in the statewide accounting system to prevent transactions posting outside of the period of performance. These additional internal controls related to the period of performance were implemented in July 2023. The Office of Internal Audit will perform a review of the updated processes to ensure they are effective in correcting the above findings no later than March 31, 2024.

View Audit 298253 Questioned Costs: $1

Finding 385395 (2023-019)

Significant Deficiency 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

In February 2024, DCH and a third party executed a contract amendment which incorporates the required provisions per section 7.1.3 of the NCCI Technical Guidance Manual.

View Audit 298253

Finding 385392 (2023-018)

Significant Deficiency 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

DCH completed most of the action items in the Corrective Action Plan (CAP) during fiscal year 2023 and has continued towards completion during fiscal year 2024. All identified security vulnerabilities have been addressed, which have significantly enhanced DCH’s overall cybersecurity posture. Key ac...

DCH completed most of the action items in the Corrective Action Plan (CAP) during fiscal year 2023 and has continued towards completion during fiscal year 2024. All identified security vulnerabilities have been addressed, which have significantly enhanced DCH’s overall cybersecurity posture. Key achievements include enhanced staffing (CISO, Cybersecurity Engineer, Senior Cybersecurity Analyst, and ten cybersecurity interns), and the introduction of 20 organization-wide security policies aligned with National Institute of Standards and Technology (NIST) Federal Computer Security Standards. The closeout of the remaining CAP remediation tasks is set to be completed by the end of February 2024.

View Audit 298253

Finding 385382 (2023-015)

Significant Deficiency 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

DCH revised it contracts with its CMOs to include the following language: 8.6.2 The Contractor shall submit to DCH audited financial reports specific to this Contract on an annual basis. The audit must be conducted in accordance with generally accepted accounting principles and generally accepted a...

DCH revised it contracts with its CMOs to include the following language: 8.6.2 The Contractor shall submit to DCH audited financial reports specific to this Contract on an annual basis. The audit must be conducted in accordance with generally accepted accounting principles and generally accepted auditing standards. The above language was added to the DCH contract in June 2022.

View Audit 298253

Finding 385367 (2023-031)

Significant Deficiency 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

Verbal direction was given initially in a meeting with the Contract Liaisons (construction auditors) and to the District Construction Managers to remind them that the Certified Payroll Review Form must be used. This will also be discussed at the District Construction Managers meeting in April and a ...

Verbal direction was given initially in a meeting with the Contract Liaisons (construction auditors) and to the District Construction Managers to remind them that the Certified Payroll Review Form must be used. This will also be discussed at the District Construction Managers meeting in April and a memo is being distributed to the District Construction Managers and Contract Liaisons reminding everyone of the process. Contract Liaisons who audit the projects for contract compliance have been informed to make sure the Certified Payroll Review Form is being used. The use of the form and proper procedure for checking payrolls will be verified each time the project is audited. The Contract Liaisons have also been informed to let each of the construction managers know to use the form. Payroll review will also be incorporated into the Contract Liaison’s annual training so that the construction staff will be reminded of the process and to also inform and educate new employees of the process. The procedures to be followed are outlined in the Construction Manual. (excerpt below) The Construction Manager shall complete the Certified Payroll Review Form for ALL payrolls reviewed. The Form shall be complete with any observed issues documented in as much detail as possible and shall be signed and dated by the Construction Manager. The Construction Manager should compare the wage rates listed on the payrolls to the applicable wage rates listed in the Contract based on the job title of the Contractors/Subcontractors employee. The Construction Manager should place comments or check marks by each employee on the Contractor’s/Subcontractor’s payrolls as they are reviewed, and wages compared. Once a set of payrolls has been reviewed, the Construction Manager will print their name and current date in the top right-hand corner of the payroll and initial.

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 385343 (2023-014)

Significant Deficiency 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management § 200.303

Commodity Supplemental Food Program (CSFP) and The Emergency Food Assistance Program (TEFAP) have developed a tentative 2024 inventory 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...

Commodity Supplemental Food Program (CSFP) and The Emergency Food Assistance Program (TEFAP) have developed a tentative 2024 inventory 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 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 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 385225 (2023-003)

Significant Deficiency 2023

Marion Community Schools

IN

Internal Control / Segregation of Duties Equipment & Real Property Management Significant Deficiency § 200.313

Finding 2023-003 – Education Stabilization Fund – Equipment Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Marion Community Schools will est...

Finding 2023-003 – Education Stabilization Fund – Equipment Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Marion Community Schools will establish internal controls to ensure that all capital assets are tracked properly. All capital expenditures will be reviewed by the Director of Operations, the Chief Financial Officer or Assistant Chief Financial Officer, and the accounts payable business office specialist. Although we utilize an outside source for maintaining our capital assets ledger, we need to ensure that they receive the necessary information to ensure the accuracy of the ledger. By establishing a regular review of capital assets, we can ensure that everything is accounted for. All new capital assets will be properly reported to our capital assets inventory vendor in a timely manner. The accounts payable department will also be properly trained on coding capital expenditures in the accounting system as another layer of protection. Anticipated Completion Date: Apr 30, 2024

View Audit 298224

Finding 385221 (2023-001)

Significant Deficiency 2023

Marion Community Schools

IN

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2023-001 – Title I Grants to Local Education Agencies – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Des...

Finding 2023-001 – Title I Grants to Local Education Agencies – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Marion Community Schools will establish an internal control system that will require review of all timesheets and payroll registers by the Chief Financial Officer (CFO) or the Assistant Chief Financial Officer (Asst CFO). Timesheets/payroll registers will be reviewed for any new or updated wage amounts and provide a second sign off documenting that these were reviewed and approved. The payroll employee should bring these forward for initial review, however, the CFO/Asst CFO will still review registers as a double check and to prevent errors. Payroll changes should be kept together for easy reference, as well as with the payroll file for the period in which the change was made. Anticipated Completion Date: Immediately

View Audit 298224 Questioned Costs: $1

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 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 385031 (2023-001)

Significant Deficiency 2023

Autonomous Municipality of Caguas

PR

HUD Housing Programs Subrecipient Monitoring Eligibility

The Municipality of Caguas PHA will implement internal controls which ensure that the families files conform to the program requirements for the annual recertifications. Each month the Program Manager or the persona assigned by the Director, will select a sample of files of each zone and verify the ...

The Municipality of Caguas PHA will implement internal controls which ensure that the families files conform to the program requirements for the annual recertifications. Each month the Program Manager or the persona assigned by the Director, will select a sample of files of each zone and verify the following: Voucher Size, Family Composition, income., Inspection Documents, Payment Standards, Utilities, and the rent calculation in the Form HUD-50058, Family Report and other required documents. Files without all the required documentation will be assigned to the respective Housing Office (HO). The HO must contact the family and request the necessary documentation in order to complete the tenant file. The HO will be required to complete all corrective actions within 15 days upon assignment. If additional time is needed, the Director or the person assigned will evaluate the case and may provide an additional 15 days for a maximum of 30 days.

View Audit 298127

Finding 384991 (2023-004)

Significant Deficiency 2023

Emmaus Bible College

IA

Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The College concurs with the audit finding of partial compliance and recognizes the need to fully comply with GLBA regulations. The College has implemented annual cybersecurity training for employees. The College is in process on u...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The College concurs with the audit finding of partial compliance and recognizes the need to fully comply with GLBA regulations. The College has implemented annual cybersecurity training for employees. The College is in process on updating its risk assessment, improving safeguards, updating and improving policies and procedures, improving continuous monitoring, and updating incident response plan. The Director of Technology Services will present written status report to the board at the next relevant meeting after March 2024 and this will be done on an annual basis going forward. Person Responsible for Corrective Action Plan: Steven Jabini, Director of Technology Services Anticipated Date of Completion: May 31, 2024

View Audit 298054

Finding 384989 (2023-001)

Significant Deficiency 2023

Newberry County Memorial Hospital

NC

Questioned Costs Reporting Significant Deficiency

Department of Health and Human Services Newberry County Memorial Hospital respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below....

Department of Health and Human Services Newberry County Memorial Hospital respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2023-001 Provider Relief Funding – Assistance Listing No. 93.498 Recommendation: We recommend the Organization perform a detailed review of the supporting documentation to ensure accurate expenses are inputted in the internal tracking spreadsheets that is ultimately used by the Management to input into the HRSA reporting portal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The hospital attempted to track COVID supplies to each nursing unit cost center. This required the Materials Management department to track detailed items in a spreadsheet format. Human error resulted in two of the items being charged with an incorrect amount. The hospital is implementing a new procedure that will improve tracking each expense from the storeroom. An additional step will be for the ACFO to check each month's COVID expense allocation to the spreadsheet to identify potential errors and improve accuracy of the reporting the claimed expenses. Name(s) of the contact person(s) responsible for corrective action: John L. Doyle, Chief Financial Officer Planned completion date for corrective action plan: September 30, 2024 If the Department of Health and Human Services has questions regarding this plan, please call John L. Doyle, CFO, at 803-405-7137

View Audit 298040 Questioned Costs: $1

Finding 384985 (2023-001)

Significant Deficiency 2023

Madison Area Technical College District

WI

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the College design and implement controls to ensure reporting to NSLDS are designed to capture all enrolled students and programs offered by the District. Explanation of disagreement with audit...

Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the College design and implement controls to ensure reporting to NSLDS are designed to capture all enrolled students and programs offered by the District. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District worked with NSC to resolve the errors surrounding mismatched CIP codes, resulting in the enrollment report being finalized in late 2022. The College will work with their Records Department to explore accommodations surrounding future term requirements. Name(s) of the contact person(s) responsible for corrective action: Laurie Grigg, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2024

View Audit 298033

Finding 384974 (2023-001)

Significant Deficiency 2023

Community Service Society of New York

NY

Subrecipient Monitoring Reporting Significant Deficiency

Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made...

Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in the Society improving the timeliness of its reporting to the State of New York.

View Audit 298015

Corrective Action Plans

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