Corrective Action Plans

Finding 382958 (2023-002)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Special Tests & Provisions Reporting § 200.303

Corrective action plan: An “Adding New Users-CHRS” document was submitted to the auditors in 2022 as an interim measure that remains in place. Immunization program and VHSS program staff are working together with HHSC Information Technology to establish a replacement system to CHRS. The new system i...

Corrective action plan: An “Adding New Users-CHRS” document was submitted to the auditors in 2022 as an interim measure that remains in place. Immunization program and VHSS program staff are working together with HHSC Information Technology to establish a replacement system to CHRS. The new system is expected to address provisioning issues and provide central office staff with reports to be able to analyze data more quickly. This replacement system is expected to be identified and implemented by June 2026. Implementation date: Replacement System implementation anticipated by June 30, 2026 Responsible person: Greg Leos, Assessment and Epidemiology Group Manager

View Audit 296491

Finding 382957 (2023-030)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Subrecipient Monitoring Period of Performance § 200.303

Corrective action plan: TEA’s Department of Grant Compliance and Administration (GCA) will implement the following actions to ensure accuracy of corrections requested by LEAs in the USDE ESSER Annual Performance Report:  USDE ESSER Reporting Corrections Changelog – In direct response to this audit ...

Corrective action plan: TEA’s Department of Grant Compliance and Administration (GCA) will implement the following actions to ensure accuracy of corrections requested by LEAs in the USDE ESSER Annual Performance Report:  USDE ESSER Reporting Corrections Changelog – In direct response to this audit exception, the GCA Department Chief of Staff and GCA ESSER Reporting Team has begun implementing a changelog to track LEA corrections on the various ESSER Annual Performance Reports. This changelog is intended to: 1. Track changes requested by LEAs; 2. Verify that staff have responded to and confirmed corrections with LEAs; 3. Track that changes have been made on the various reports; and 4. Ensure that the changes are completed on the respective report.  Updated Documentation Procedures – GCA Department Chief of Staff and ESSER Reporting staff will begin to ensure that the various corrected reports (after the first submission, and subsequent correction periods) are properly documented, so that the various versions of the report submitted to USDE are tracked accordingly, this will allow for corrections requested by LEAs can be verified in accordance with the changelog mentioned above.  Quality Control Review – GCA Department Chief of Staff and ESSER Reporting Staff will begin development of additional quality control procedures for the CROSSACT report to verify that the data that is submitted by LEAs via SmartSheet is properly entered into the Excel spreadsheet that is uploaded to USDE. These procedures will verify the following: 1. Verify that the appropriate LEA name and UEI was properly entered into the Excel spreadsheet; and 2. Verify that the FTE counts reported by LEAs upload correctly and within the variance allowed by USDE in their business rules. Implementation date: All of these changes will be implemented starting in Year Four of USDE ESSER Annual Reporting by TEA. Responsible persons: Associate Commissioner and Chief Grants Officer, Cory Green and GCA Department Chief of Staff, Nick Davis

View Audit 296491

Finding 382928 (2023-021)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Corrective action plan: The OOG is creating materials for Grantees to clearly define and standardize terms in accordance with SLFRF Compliance and Reporting Guidance Version 5.0. Additionally, the OOG is updating internal processes to enforce Agency reporting of FSRs and Reconcilers on a monthly bas...

Corrective action plan: The OOG is creating materials for Grantees to clearly define and standardize terms in accordance with SLFRF Compliance and Reporting Guidance Version 5.0. Additionally, the OOG is updating internal processes to enforce Agency reporting of FSRs and Reconcilers on a monthly basis for all active grants. The OOG will ensure accuracy of Agency submissions by reconciling data between the eGrants Financial Status Reports (FSRs) and the Reconcilers. Should a variance exist, the OOG will document any changes made, and the reason therefore, with concurrence from the Agency. The OOG will update the reporting processes and institute new internal controls. For each reporting period, the ARPA Reporting Administrator will take the quarterly data provided for each grant and reconcile that information with the eGrants FSR data. The Public Safety Office (PSO) Grants Administration Director will verify the data. The PSO Executive Director will review and Administration Director will approve the reporting information prior to submission in to the ARPA Portal. Prior to final submission, the data will receive a quality assurance check. Implementation date: Full implementation by April 1, 2024 Responsible persons: Suzanne Johnson, Director of Administration and Aimee Snoddy, Executive Director Public Safety Office

View Audit 296491

Finding 382925 (2023-008)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.334

Corrective action plan: The Provider Finance Department (PFD) will take proactive measures to establish and enforce guidelines that guarantee documentation is retained for a minimum of three years from the date of submission of the final expenditure report for each grant. This approach aligns with o...

Corrective action plan: The Provider Finance Department (PFD) will take proactive measures to establish and enforce guidelines that guarantee documentation is retained for a minimum of three years from the date of submission of the final expenditure report for each grant. This approach aligns with our dedication to transparency, accountability, and responsible grant management. We will ensure that all the documentation is saved within our documentation repository for a minimum of three years from the date of submission. Implementation date: June 1, 2024 Responsible person: Stacy Kerns – Director, Business Operations and Support Services

View Audit 296491 Questioned Costs: $1

Finding 382924 (2023-028)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

Corrective action plan: In response to the recent audit, the Texas Department of Housing and Community Affairs' (TDHCA) Homeowner Assistance Fund (HAF) Data and Reporting Team (DRT) is implementing operational changes to enhance its ability to validate the quarterly reports. Moving forward, DRT will...

Corrective action plan: In response to the recent audit, the Texas Department of Housing and Community Affairs' (TDHCA) Homeowner Assistance Fund (HAF) Data and Reporting Team (DRT) is implementing operational changes to enhance its ability to validate the quarterly reports. Moving forward, DRT will not only receive reports on totals for each budget, obligation, and expenditure field, but will also require the submission of backup documentation from the sending party. This additional step ensures that the team can independently verify the accuracy of reported figures. Furthermore, DRT will check the calculations within the backup documentation to confirm that the aggregate amounts align with the reported figures. These measures are designed to ensure that the HAF program's reporting is both accurate and reflective of activities. Implementation date: February 12, 2024 Responsible persons: David Johnson, HAF/TRR Data and Reporting Manager; Lizet Hinojosa, Director of HAF; Grace Timmons, Assistant Director of HAF; Lanette Johndrow, Director of HAF Subrecipient Activities; and Teri- Ann Parise, HAF Financial Analyst. Corrective action plan: For legal and counseling services, a report has been created that pulls all costs from the Housing Contract System and separates the data by Intake, Housing and Legal to allow for an appropriate report of all costs. This report is to be run weekly and updated by the Director of HAF Subrecipients, and then given to the finance department to verify against paid invoices for validation. Any discrepancies are to be discussed immediately and resolved. Implementation date: July 17, 2023 Responsible persons: Lanette Johndrow, Director of HAF Subrecipient Activities; Teri-Ann Parise, HAF Financial Analyst; and Mariah Tamayo, Financial Analyst

View Audit 296491

Finding 382923 (2023-027)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

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

Corrective action plan: Yardi and AmeriNat Case auditors and supervisors have been reminded that the original loan amount and origination date must be verified before approving a case. The CDF portal should have these columns completed. If the CDF does not include the original loan amount and origin...

Corrective action plan: Yardi and AmeriNat Case auditors and supervisors have been reminded that the original loan amount and origination date must be verified before approving a case. The CDF portal should have these columns completed. If the CDF does not include the original loan amount and origination date, case auditors will ask the loan servicer for a corrected record which includes the original loan amount and origination date in order to confirm conforming loan limits. For non-traditional loan servicers, a deed of trust or settlement statement will continue to be requested from the homeowner. As it relates to the specific case in question, the Reinstatement (R program) plus Monthly Payment Assistance (U Program) case was originally a HAF Contribution to Modification case (P Program.) The case was transferred from the P Program to the R Program on 8/23/2022 and due to a technical issue, the Yardi portal did not add the U Program to the existing R Program. On 1/17/2024, the U Program was manually added to the R Program and payment was made to the homeowner’s loan servicer for the three additional monthly payments. Implementation date: January 17, 2024 Responsible persons: Lizet Hinojosa, Director of HAF and Grace Timmons, Assistant Director of HAF

View Audit 296491

Finding 382922 (2023-026)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Special Tests & Provisions Allowable Costs / Cost Principles § 200.302 § 200.303

Corrective action plan: TDHCA will enhance internal controls over reporting by implementing a secondary review to compare reported amounts to supporting documentation. Standard Operating Procedures will be updated to include secondary review. The formula that led to this error has already been corre...

Corrective action plan: TDHCA will enhance internal controls over reporting by implementing a secondary review to compare reported amounts to supporting documentation. Standard Operating Procedures will be updated to include secondary review. The formula that led to this error has already been corrected. Implementation date: March 31, 2024 Responsible person: David Johnson, HAF/TRR Data & Reporting Manager

View Audit 296491

Finding 382920 (2023-024)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Eligibility Significant Deficiency

Corrective action plan: The program is no longer issuing new payments and is in the process of final reconciliation and closure. TRR management shared these findings with the external application review vendor on February 9, 2024, reiterating the processes for reviewing and approving rental assistan...

Corrective action plan: The program is no longer issuing new payments and is in the process of final reconciliation and closure. TRR management shared these findings with the external application review vendor on February 9, 2024, reiterating the processes for reviewing and approving rental assistance according to all program policies and procedures and ensuring that appropriate documentation related to review of applications is maintained in the files. Implementation date: February 9, 2024 Responsible person: Danny Shea, TRR Senior Program Manager

View Audit 296491 Questioned Costs: $1

Finding 382919 (2023-023)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Subrecipient Monitoring School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

Corrective action plan: CNC – Food and Nutrition Department revised the internal Federal Funding Accountability and Transparency Act (FFATA) reporting procedures to ensure that all subaward/subaward amendment obligations over $30,000 are identified and submitted in Federal Funding Accountability and...

Corrective action plan: CNC – Food and Nutrition Department revised the internal Federal Funding Accountability and Transparency Act (FFATA) reporting procedures to ensure that all subaward/subaward amendment obligations over $30,000 are identified and submitted in Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. TDA FND provided correspondence emails and incident reports documentation with screenshots for the FSRS technical issues to CLA:  CNC_NSLP grant: TDA FND informed CLA auditors that agency has been experiencing significant technical difficulties uploading the FFATA data into FSRS. During these attempts, the system shows the following error message: "Sub-awardee Awardee Address - Congressional District could not be validated/matched from the provided address and zip+4." Unfortunately, this occurred on numerous uploads (300-400) every time an attempt was made. As a disclaimer, a single error will prevent an entire report from being uploaded into the system. TDA FND staff has contacted the FSRS helpdesk many times to no avail, resulting in reports not being uploaded and causing TDA FND to be behind on the FFATA reporting.  FFVP grant: TDA allocates FFVP funds to CEs during two periods of operation. If CEs do not spend the funds, then TDA must either (1) reallocate or (2) let the funds lapse and return to USDA. Considering the nature of the grant allocation and USDA requirements of maximizing grant spending to benefit schools during this process, it might cause a discrepancy between what was reported on the FFATA report and what was adjusted after the fact. As of today, the system error continues to occur with TDA FND staff having little to no control over it. TDA would like to emphasize that the help desk process with FSRS is not expedient and would cause the loss of employee productivity if the burden to remedy the systems issues (beyond recording unsuccessful attempts) was delegated to the state. TDA FND staff will continue to prepare the reports and attempt to submit them as required. TDA FND Staff will document instances where the upload is unsuccessful. CDBG – TDA will ensure that all FFATA reports are submitted timely. For CDBG, program staff has implemented procedures to ensure that FFATA reports are prepared, reviewed by the Director of CDBG Programs, and submitted on a monthly basis. Implementation dates: CDBG: January 2024 CNC: March 1, 2024 Responsible persons: CDBG: Suzanne Barnard, Director for CDBG Programs CNC: Anwar Sophy, Administrator, TDA FND Business Management

View Audit 296491

Finding 382918 (2023-022)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

HUD Housing Programs Reporting Significant Deficiency § 200.303

Corrective action plan: TDA has completed the noted adjustments and submitted a corrected PR-28 for Program Year 2022 to HUD. Implementation date: February 1, 2024 Responsible person: Suzanne Barnard, Director for CDBG Programs

View Audit 296491

Finding 382917 (2023-007)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment § 200.303

Corrective action plan: In this case, the filtering of the data did not pick up these two contracts. When it was determined that they had been overlooked, the reporting was completed. The source information for FFATA reporting was originally coming from the Contracts department. In order to have a m...

Corrective action plan: In this case, the filtering of the data did not pick up these two contracts. When it was determined that they had been overlooked, the reporting was completed. The source information for FFATA reporting was originally coming from the Contracts department. In order to have a more complete dataset, CDR was tasked as identifying the source data as opposed to Contracts as they are more familiar with these contracts. This change was implemented beginning in September 2023. This change should mitigate the chance of any contracts being missed. Implementation date: September 2023 Responsible person: Elizabeth Ozuna - Senior Director of Federal Finance and Grant Management

View Audit 296491

Finding 382916 (2023-006)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Corrective action plan: The GLO will review the process and task notes templates to correct the language to ensure it differentiates between those that have TIGR access and those that do not, and properly reflects what was reviewed and completed with an offboarding request. In addition, the GLO will...

Corrective action plan: The GLO will review the process and task notes templates to correct the language to ensure it differentiates between those that have TIGR access and those that do not, and properly reflects what was reviewed and completed with an offboarding request. In addition, the GLO will review the account de-provisioning process in place to determine if it can be improved to address the account access that was available after this individual left the agency. The GLO will implement a semi-annual manual or automated account review process to identify accounts for former employees who were not properly disabled with their departure from the agency. This process will be documented as part of our overall user access review processes. Implementation date: May 15, 2024 Responsible persons: Robert Eason, Deputy Director, CDR, Pamela Mathews, Director Program Integration, CDR, Brad Kaufman, Senior Director of IT Operations.

View Audit 296491

Finding 382915 (2023-005)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Corrective action plan: The GLO will update the Active Directory password policy for GLOAD domain users to align it to the agency password policy as defined in GLO Identification and Authentication policy. We are unable to add the same password policy complexity and lockout settings to the on-premis...

Corrective action plan: The GLO will update the Active Directory password policy for GLOAD domain users to align it to the agency password policy as defined in GLO Identification and Authentication policy. We are unable to add the same password policy complexity and lockout settings to the on-premises, standalone MIP system as this software doesn’t provide that functionality. Implementation date: May 15, 2024 Responsible person: Brad Kaufman, Senior Director of IT Operations.

View Audit 296491

Finding 382909 (2023-003)

Significant Deficiency 2023

Southern Oregon University

OR

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

Federal Direct Student Loans and Federal Pell Grant Program – Assistance Listing No. 84.268 and 84.063 Recommendation: We recommend that the University enhance its policies and procedures to ensure required contracts and contract components are provided to the Department of Education when required....

Federal Direct Student Loans and Federal Pell Grant Program – Assistance Listing No. 84.268 and 84.063 Recommendation: We recommend that the University enhance its policies and procedures to ensure required contracts and contract components are provided to the Department of Education when required. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The management team acknowledges this finding. At the time of the audit, management could not ascertain whether the contract with BankMobile was uploaded to the Department of Education Contract portal as there is no repository or database available to schools. This submission was completed in February 2024. Names of the contact persons responsible for corrective action: Agnes Maina Planned completion date for corrective action plan: Completed

View Audit 296487

Finding 382908 (2023-002)

Significant Deficiency 2023

Southern Oregon University

OR

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Federal Direct Student Loans and Federal Pell Grant Program – Assistance Listing No. 84.268 and 84.063 Recommendation: We recommend that the University enhance its policies and procedures regarding stale-dated check escheatment to ensure that the funds are returned to the appropriate program within...

Federal Direct Student Loans and Federal Pell Grant Program – Assistance Listing No. 84.268 and 84.063 Recommendation: We recommend that the University enhance its policies and procedures regarding stale-dated check escheatment to ensure that the funds are returned to the appropriate program within 240 days from the date of issue. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The management team acknowledges this finding as it was identified and rectified during an internal audit earlier this year. Effective Fall 2023 a new process is in place that incorporates all Title IV funding into the current stale-dated refund check process. The Bursar and the Student Financial aid office will closely monitor aging checks and reissue or return funds to the Department of Education. Names of the contact persons responsible for corrective action: Stephanie Hanigan and Karinda Decker Planned completion date for corrective action plan: Completed

View Audit 296487 Questioned Costs: $1

Finding 382907 (2023-001)

Significant Deficiency 2023

Southern Oregon University

OR

Student Financial Aid Subrecipient Monitoring Reporting § 200.303

Federal Direct Student Loans and Federal Pell Grant Program – Assistance Listing No. 84.268 and 84.063 Recommendation: We recommend that the University enhance its policies and procedures regarding enrollment reporting including additional monitoring over the third-party service provider to ensure ...

Federal Direct Student Loans and Federal Pell Grant Program – Assistance Listing No. 84.268 and 84.063 Recommendation: We recommend that the University enhance its policies and procedures regarding enrollment reporting including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Action taken in response to finding: The Student Records Specialist will increase monitoring of Clearinghouse data. SOU will also reach out to Clearinghouse to identify reports/tools that can assist with accurate and timely reporting. Issues that are identified will be communicated to the Director of Financial Aid and University Registrar for reconciliation. Name(s) of the contact person(s) responsible for corrective action: Karinda Decker and Matt Stillman Planned completion date for corrective action plan: Immediately

View Audit 296487

Finding 382902 (2023-005)

Significant Deficiency 2023

Municipality of Arroyo

PR

Equipment & Real Property Management Significant Deficiency

Financial Statements Findings – Finding Reference 2023-004.

View Audit 296466

Finding 382874 (2023-002)

Significant Deficiency 2023

Pennsylvania Institute of Technology and Subsidiaries

PA

Student Financial Aid Reporting Significant Deficiency

Finding 2023-002 – Enrollment Reporting – Significant Deficiency ALN Number: 84.063; 84.268 Federal Award Identification Number: P063P220616; P268K230616 Recommendation: It is recommended that the College have someone independent of the preparer review the NSLDS roster file to check the effective da...

Finding 2023-002 – Enrollment Reporting – Significant Deficiency ALN Number: 84.063; 84.268 Federal Award Identification Number: P063P220616; P268K230616 Recommendation: It is recommended that the College have someone independent of the preparer review the NSLDS roster file to check the effective date of change in status is in agreement with the College's records. Action Taken: Academic Records Office personnel were re-trained. Also, a report has been written to be run after the Student Status Confirmation Report (SSCR) procedure is run in the student financial aid system, that flags when a “Last Date of Attendance (LDA)” and NSLDS Withdrawal Date differ. Those cases can be troubleshooted and fixed, the SSCR rerun, and that updated file uploaded.

View Audit 296451

Finding 382825 (2023-001)

Significant Deficiency 2023

Delta Sigma Theta Sorority Inc.

DC

Procurement, Suspension & Debarment Reporting Significant Deficiency

The Board approved a new Credit Card Policy of the Sorority in May 2021. Credit cards are an integral part of the mix of instruments available for managing payment relationships with vendors. At present, the Sorority maintains six (6) sponsored credit cards and we recognize and acknowledge that a m...

The Board approved a new Credit Card Policy of the Sorority in May 2021. Credit cards are an integral part of the mix of instruments available for managing payment relationships with vendors. At present, the Sorority maintains six (6) sponsored credit cards and we recognize and acknowledge that a material risk of exposure is present. While Delta Sigma Theta has a formal credit card policy in place, it has not been consistently following to ensure that assets of the organization are safeguarded. We are implementing a number of new processes and procedures to ensure that future credut card expenditures are documented with the following: 1. Valid business purpose; 2. Vendor receipts included as documentation and support, and; 3. Evidence of proper approval. This will ensure tht the credit card expenses are properly accounted for and reconciled within the general ledger. To achieve the stated objectives, the finance and accounting department has begun implementing a number of internal controls. Payment processes and procedures are being developed for transactions beginning January 1, 2024. They are as follows: 1. Develop a Credit Card Expense Request document that must be completed by those requesting expenditures that includes and discusses the business prupose of the expense. 2. Continuous training with those charged with making purchases with credit cards and those completing reports on the how to utilize the reports developed, how to properly code items to the general ledger and the documentation needed to substantiate the request. 3. New hirings, including new CFO and Director, that started in 2023. Restructuring the team to include higher level accounting staff that have greater education and experience with GAAP accounting. 4. Enforcement by management of its formal credit card policy throughout the year. 5. Monthly reconciliations that highlight compliance and allows for timely enforcement and correction of non-compliance.

View Audit 296427

Finding 382748 (2023-002)

Significant Deficiency 2023

Municipality of Moca

PR

Reporting Significant Deficiency

Reportable Condition: See Condition 2023-002 Recommendation The Municipality must verify the expenses with the accounting system before submission of the reports and determine whether the information in the system is complete and accurate. Action Taken Before sending any report to be signed it ...

Reportable Condition: See Condition 2023-002 Recommendation The Municipality must verify the expenses with the accounting system before submission of the reports and determine whether the information in the system is complete and accurate. Action Taken Before sending any report to be signed it have to verified with the accounting system before submission and they must have the system report to had The Finance department approval for submission. We are going to made control that the report before approval had all the documents that match the report with the accounting records to be approved for submission.

View Audit 296354

Finding 382739 (2023-001)

Significant Deficiency 2023

District School Board of Pinellas County

FL

Subrecipient Monitoring Significant Deficiency

Planned Corrective Action - The district will review procedures in alignment with state and federal guidance. The district's FTE team will include the federal guidelines for documentation supporting student withdrawal and subsquent removal from the graduation cohort in their annual and ongoing trai...

Planned Corrective Action - The district will review procedures in alignment with state and federal guidance. The district's FTE team will include the federal guidelines for documentation supporting student withdrawal and subsquent removal from the graduation cohort in their annual and ongoing training with school-based staff responsible for this practivce. The district continuously adheres to the State of Florida documentation requirements and guidelines for inclusion for graduation cohorts. Anticipated Completion Date - 4/30/2024 Responsible Contact Person - Kevin W. Smith

View Audit 296328

Finding 382684 (2023-005)

Significant Deficiency 2023

Muncie Community Schools

IN

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

Finding 2023-005 – Title I Grants to Local Educational Agencies - Maintenance of Effort Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: X Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all ex...

Finding 2023-005 – Title I Grants to Local Educational Agencies - Maintenance of Effort Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: X Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all expenses are recorded correctly and any capital items over the threshold are properly recorded to capital object codes. Anticipated Completion Date: March 2024

View Audit 296252

Finding 382651 (2023-001)

Significant Deficiency 2023

River Forest Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Eligibility Summary of Finding: The Food Service Director was responsible for running the direct certification match report monthly from the Indiana Department of Education and uploading it to the school lunch point-of-sale system. The Scho...

FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Eligibility Summary of Finding: The Food Service Director was responsible for running the direct certification match report monthly from the Indiana Department of Education and uploading it to the school lunch point-of-sale system. The School Corporation did not have a proper system of oversight or review to ensure that all students on the direct certification match report were entered accurately into the point-of-sale system. We recommended that the School Corporation's management establish a system of internal control to ensure compliance and comply with the Eligibility compliance requirement Contact Person Responsible for Corrective Action: Nick Alessandri Contact Phone Number and Email Address: 219-962-7551 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: River Forest Community School Corporation is now part of the Community Eligibility Provision (CEP) and therefore the direct certification process will no longer take place. In the event that we are no longer CEP and begin the direct certification process, we will implement a process of internal controls that ensure proper oversight and review to ensure all students are entered accurately into our point-of-sale system. Anticipated Completion Date: July 1, 2023

View Audit 296243

Finding 382645 (2023-002)

Significant Deficiency 2023

San Joaquin Delta Community College District

CA

Student Financial Aid Reporting Significant Deficiency

The Admissions & Records Department discovered that there was an error in our reporting. The issue is that the wrong field was being picked up by NSLDS because our report was not pulling the correct data field. This has been corrected by the District IT department. We also discovered that although w...

The Admissions & Records Department discovered that there was an error in our reporting. The issue is that the wrong field was being picked up by NSLDS because our report was not pulling the correct data field. This has been corrected by the District IT department. We also discovered that although we reported the correct data to the National Clearinghouse, it never transferred over to NSLDS. We will reach out to the Clearinghouse to ensure that this will not occur again. We also discovered that with one student enrollment issue, the college did not follow the correct process so that the report did not pick up the student enrollment. This has been resolved by providing staff with appropriate training. The director has and will continue to provide ongoing training.

View Audit 296241

Finding 382621 (2023-002)

Significant Deficiency 2023

Flagler College, Inc.

FL

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

Student Financial Aid Cluster – Special Tests and Provisions – GLBA Recommendation: We recommend the College finalize its written information security program to ensure its compliance with the GLBA Safeguards Rule along with appropriately managing its information technology and cybersecurity risks....

Student Financial Aid Cluster – Special Tests and Provisions – GLBA Recommendation: We recommend the College finalize its written information security program to ensure its compliance with the GLBA Safeguards Rule along with appropriately managing its information technology and cybersecurity risks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College’s Information Technology department will amend the written program and policy to include all necessary aspects of GLBA compliance and IT management and cybersecurity risk. Names of the contact person responsible for corrective action: Gwen Pechan Planned completion date for corrective action plan: March 31, 2024

View Audit 296201

Corrective Action Plans

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