Corrective Action Plans

Finding 547388 (2024-002)

Significant Deficiency 2024

GA

Reporting Student Financial Aid Significant Deficiency

Department of Education NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Auditors’ Recommendation: The University must review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreeme...

Department of Education NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Auditors’ Recommendation: The University must review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Point University uses National Student Clearinghouse (NSC) for the enrollment reporting process. The registrar’s office prepares a monthly enrollment change report which is sent to NSC. NSC processes the report and returns a file for any discrepancies and potential errors for the school to fix. The school reviews and makes any necessary updates and submits the report to NSC. NSC updates the enrollment information at NSLDS. For graduated students, the school also submits a degree verification file at the end of each term after graduated status is assigned by the school. This file is separate from the enrollment reporting file. The school inquired as to why the updates were not completed and found that updating enrollment status is not part of NSC’s process for the degree verification files. Moving forward, the registrar will submit a separate enrollment report file along with the degree verification to ensure that graduate status is updated at NSC and NSLDS after the school assigns them. During the 2024-2025 school year, while the school was reviewing FVT/GE reporting that was due in January of 2025, the school was able to review enrollment data that had been reported to NSC for the 2023-24 school year and make corrections to that data. Moving forward, the enrollment data is maintained in the new student information system and updated in real time by the registrar’s office prior to the enrollment reports being sent to NSC. Of the 33 students reviewed for NSLDS enrollment status, five had errors. All five students were graduates whose status errors were related to data migration. All five were corrected during the school’s review of enrollment statuses while reviewing data for the FVT/GE reporting, which was done November 2025 through January 2025. Documentation of corrected enrollment statuses with the dates of the certification corrections is attached as Appendix 2024-002A. Name(s) of the contact person(s) responsible for corrective action: Natalie Brown-Motes, Point University Registrar, natalie.brown@point.edu Planned completion date for corrective action plan: FVT/GE status review is completed. School has process in place moving forward for updating graduated students beginning with Spring 2025 semester.

View Audit 351633

Finding 547382 (2024-003)

Significant Deficiency 2024

Universidad Central De Bayamon INC

PR

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

UCB recognizes its obligation under an institution’s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwi...

UCB recognizes its obligation under an institution’s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in supportof the administration of the federal student financial aid programs. The Gramm-Leach-Bliley Act (GLBA) (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as “financial institutions” and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi)). To ensure that the University complies with the requirement, during this year that ends at June 30, 2025, University risk assessment addressed the elements required by (16 CFR 314.4). Accordingly, for this year UCB already performed the following: 1. Vulnerability test 2. Penetration test 3. Backup test was performed during year ended June 30, 2025. Anticipated completion date: Immediately.

View Audit 351630

Finding 547378 (2024-002)

Significant Deficiency 2024

Baltimore County, Maryland

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303 § 200.332 § 200.501

COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Number 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There ...

COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Number 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Grants Management will require annual reports and audits from all SLFRF subrecipients. If a subrecipient does not meet the criteria for a annual audit, support for that conclusion will be maintained in each Grantee file. Name(s) of the contact person(s) responsible for corrective action: Elizabeth Meadows Planned completion date for corrective action plan: June 2025

View Audit 351628

Finding 547375 (2024-003)

Significant Deficiency 2024

Baltimore County, Maryland

MD

HUD Housing Programs Eligibility Significant Deficiency

Housing Choice Voucher Cluster – Assistance Listing Numbers 14.871, 14.879 Recommendation: We recommend that the County reviews its processes over housing quality standards inspections to ensure that they are completed timely and in compliance with HUD’s requirements. Explanation of disagreement w...

Housing Choice Voucher Cluster – Assistance Listing Numbers 14.871, 14.879 Recommendation: We recommend that the County reviews its processes over housing quality standards inspections to ensure that they are completed timely and in compliance with HUD’s requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Housing is in the process of restructuring some of its departments, including the Inspections Department, which will eliminate the missed or late inspections due to staffing issues. Name(s) of the contact person(s) responsible for corrective action: Kenneth Stratemeyer Planned completion date for corrective action plan: June 30, 2025

View Audit 351628

Finding 547373 (2024-001)

Significant Deficiency 2024

Fresno Madera Area Agency on Aging

CA

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

The Agency agrees with the finding. The list of enrolled participants will be provided to the clinical manager quarterly for review and follow up. A review was conducted promptly upon the discovery of this issue.

View Audit 351623

Finding 547360 (2024-002)

Significant Deficiency 2024

Roof Above, Inc.

NC

Subrecipient Monitoring Reporting Significant Deficiency

Corrective Action Plan Reporting – Reporting Finding 2024-002 Roof Above will develop a policy for formal documentation of review of required reports prior to submission, including retention of this report. Roof Above will also comply with reporting requirements as outlined in grant agreements. Cont...

Corrective Action Plan Reporting – Reporting Finding 2024-002 Roof Above will develop a policy for formal documentation of review of required reports prior to submission, including retention of this report. Roof Above will also comply with reporting requirements as outlined in grant agreements. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated completion date: December 31, 2024

View Audit 351621

Finding 547358 (2024-005)

Significant Deficiency 2024

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Subrecipient Monitoring Cash Management Significant Deficiency § 200.302 § 200.333

The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written procedures to ensure that payments are iss...

The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written procedures to ensure that payments are issued promptly after the drawdown is made.

View Audit 351620

Finding 547355 (2024-006)

Significant Deficiency 2024

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Subrecipient Monitoring Cash Management Significant Deficiency § 200.302 § 200.333

The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written internal procedures to ensure that payment...

The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written internal procedures to ensure that payments are issued promptly after the drawdown is made.

View Audit 351620

Finding 547353 (2024-004)

Significant Deficiency 2024

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Subrecipient Monitoring Cash Management Significant Deficiency § 200.302 § 200.333

The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written procedures to ensure that payments are iss...

The PRDOH is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, the PRDOH is working and verifying our own written procedures to ensure that payments are issued promptly after the drawdown is made.

View Audit 351620

Finding 547281 (2024-006)

Significant Deficiency 2024

State of South Dakota

SD

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

Finding No. 2024-006: Inadequate Internal Controls over Special Tests and Provisions Corrective Action Plan: The Department of Social Services remains committed to a process of regularly updating internal controls across its divisions. The federal oversight requirement of having to pass system sec...

Finding No. 2024-006: Inadequate Internal Controls over Special Tests and Provisions Corrective Action Plan: The Department of Social Services remains committed to a process of regularly updating internal controls across its divisions. The federal oversight requirement of having to pass system security audits has been documented in the department's risk and control matrix. These risks will be evaluated annually, and control owners will attest to their review of both periodic, such as in this instance, and ongoing control activities twice per year. Department leadership will use the attestations to monitor compliance and verify the completion of such activities. Contact Person: Jason Simmons, Chief Financial Officer, Department of Social Services Anticipated Completion Date: The required biennial ADP risk analysis and system security review is in progress and will be completed by June 30, 2025.

View Audit 351592

Finding 547230 (2024-001)

Significant Deficiency 2024

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding No. 2024-001 -Allowable Activities-Loans repayments Condition Found Principal and interest have not been collected from the Revolving Fund on projects that were completed since before the execution of the loan agreement, which are included as part of the financial agreement dated September 2...

Finding No. 2024-001 -Allowable Activities-Loans repayments Condition Found Principal and interest have not been collected from the Revolving Fund on projects that were completed since before the execution of the loan agreement, which are included as part of the financial agreement dated September 2, 2022. Therefore, repayment of principal and payment of interest should have begun on their respective dates, as set forth in the loan agreement and notes payable executed thereto. Views of Responsible Officials and Corrective Action Plan Once the final inspection of a construction project is performed, DOH will submit notifications to PRASA requesting the Notice of Substantial Completion letter from PRASA concurring that the project is acceptable of the operation. Such letter will be an attachment to the formal notification that DOH will send to PRASA and PRIFA. DOH’s letter will specify the starting operating date and the useful life of the project. Therefore, PRIFA will be in position to collect principal and interest for the project according to federal regulations and as established in the loan agreement. Name (s) of the Contact Person (s) Responsible for Corrective Action Ángel Pantoja Rodríguez, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Victor Ramos, Secretary of the Puerto Rico Department of Health. Anticipated Completion Date Immediately

View Audit 351563

Finding 547227 (2024-002)

Significant Deficiency 2024

Roswell Independent School District No.4

NM

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

Auditor’s Recommendation - The auditor recommends the District select a methodology and implement, or update the current methodology to what is being done on the Documentation of Compliance and to ensure finance and title I program manager/personnel are in communication with each other. Views of Res...

Auditor’s Recommendation - The auditor recommends the District select a methodology and implement, or update the current methodology to what is being done on the Documentation of Compliance and to ensure finance and title I program manager/personnel are in communication with each other. Views of Responsible Officials of Auditee: The District acknowledges that the methodology used was not properly described in the signed compliance document; however, the District affirms that Title I allocations were compliant with Title I guidelines. Moving forward, the District will ensure that the wording in documentation accurately reflects the procedures used at the school level. Responsible Party: Glenda Leonard, Educator Sustainability and School Support, Jennifer Cole, Assistant Superintendent of Curriculum and Instruction, Micheal Sexton, Assistant Superintendent for Finance & Operations, and Brian Luck, Superintendent Anticipated Completion Date: June 30, 2025

View Audit 351551

Finding 547168 (2024-001)

Significant Deficiency 2024

Fort Thomas Unified School District No.7

AZ

Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

2024-001: PROVISIONS OF THE DAVIS-BACON ACT Program: Federal Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), Significant Deficiency in internal control Compliance Requirement: N. ...

2024-001: PROVISIONS OF THE DAVIS-BACON ACT Program: Federal Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), Significant Deficiency in internal control Compliance Requirement: N. Special Tests and Provisions Repeat Finding: No. Condition/Context: During our testing on one of 1 contractor, we noted the District did not have adequate internal controls designed to ensure contractors were in compliance with applicable Davis-Bacon Wage Rate requirements. The District did not retain documentation supporting indication of certified payrolls being submitted in accordance with monitoring compliance with the Davis-Bacon Act requirements for contracts funded by Impact Aid. In addition, contracts or purchase orders were not documented to support the need for compliance under Davis Bacon. Corrective Action: The District will establish internal control procedures during the purchasing process to ensure that all required vendors adhere to the provisions of the Davis Bacon Act and will obtain certified payroll reports to ensure compliance with those provisions. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Derrick Bryce, Business Manager

View Audit 351521

Finding 547099 (2024-004)

Significant Deficiency 2024

Housing Authority of the City of Long Beach

NY

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding 2024-004 – HCV Administrative Plan / Waiting List Procedures / Utility Allowance Schedule Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE: The Housing Authority recognizes the need to update and consistently apply policies related to the HCV Administrative Plan, Waiting L...

Finding 2024-004 – HCV Administrative Plan / Waiting List Procedures / Utility Allowance Schedule Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE: The Housing Authority recognizes the need to update and consistently apply policies related to the HCV Administrative Plan, Waiting List Procedures, and Utility Allowance Schedule. The Housing Authority will conduct a comprehensive review of these policies, implement necessary revisions, draft new policies as needed, and ensure that staff receive training in proper procedures. Additionally, we will establish a system for periodic reviews to ensure continued compliance. Planned Implementation Date of Corrective Action: March 2025 Person Responsible for Corrective Action: Myrnissa Stone, Executive Director

View Audit 351450

Finding 547098 (2024-003)

Significant Deficiency 2024

Housing Authority of the City of Long Beach

NY

HUD Housing Programs Eligibility Significant Deficiency

Finding 2024-003 – Documentation of Controls Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE: The Housing Authority acknowledges the need for improved documentation of internal controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. To address this, we...

Finding 2024-003 – Documentation of Controls Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE: The Housing Authority acknowledges the need for improved documentation of internal controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. To address this, we will review and update all policies and procedures to ensure they clearly define control measures and responsibilities; and draft new policies as needed. We will also implement a centralized system for maintaining control documentation and conduct periodic assessments to ensure compliance. The checklist used during the recertification process will ensure that all compliance requirements are met. Planned Implementation Date of Corrective Action: March 2025 Person Responsible for Corrective Action: Myrnissa Stone, Executive Director

View Audit 351450

Finding 547066 (2024-002)

Significant Deficiency 2024

City of Temecula

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2024-002 Program: CDBG - Entitlement/Special Purpose Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Inter...

2024-002 Program: CDBG - Entitlement/Special Purpose Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Management's Response: We concur. Views of Responsible Officials and Corrective Action: The City has implemented the appropriate changes in the fourth quarter of fiscal year 2024 immediately after the findings were communicated. The City will continue to carry out the corrective actions that have been implemented. Name of Responsible Person: Jennifer Hennessy, Director of Finance Projected Implementation Date: 6.30.2025

View Audit 351438

Finding 547054 (2024-004)

Significant Deficiency 2024

Cooperative Educational Service Agency #5

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

Action planned/taken in response to finding: Management remains cognizant of the internal control structure and continues to evaluate cost effective opportunities for further improvement. Name(s) of the contact person(s) responsible for correction action: Mike Koltes, Business Services Director Pl...

Action planned/taken in response to finding: Management remains cognizant of the internal control structure and continues to evaluate cost effective opportunities for further improvement. Name(s) of the contact person(s) responsible for correction action: Mike Koltes, Business Services Director Planned completion date for corrective action: Ongoing

View Audit 351427

Finding 547053 (2024-002)

Significant Deficiency 2024

Concordia University Texas

TX

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

An action plan has been made in conjunction with IT to ensure more timely and accurate notifications of student schedule changes/withdrawals and processing of required adjustments to aid. We will be implementing a more automatic process that will assist with the work flow and efficiency of these pro...

An action plan has been made in conjunction with IT to ensure more timely and accurate notifications of student schedule changes/withdrawals and processing of required adjustments to aid. We will be implementing a more automatic process that will assist with the work flow and efficiency of these processes.

View Audit 351424

Finding 547052 (2024-001)

Significant Deficiency 2024

Concordia University Texas

TX

Questioned Costs Student Financial Aid Subrecipient Monitoring

The University will strengthen internal controls and monitoring processes to ensure compliance with Title IV credit balance regulations. Specific corrective actions include: 1. Implementing a weekly audit of credit balances within the student financial system to identify and initiate refund process ...

The University will strengthen internal controls and monitoring processes to ensure compliance with Title IV credit balance regulations. Specific corrective actions include: 1. Implementing a weekly audit of credit balances within the student financial system to identify and initiate refund process when a Title IV credit balance exceeds the allowable time frame. 2. Providing and accessing additional training to financial aid and student accounts personnel on Title IV regulations regarding credit balances and timely refunds. 3. Establishing a formalized procedure for escalating unresolved balances to senior financial administrators for immediate corrective action.

View Audit 351424 Questioned Costs: $1

Finding 547016 (2024-001)

Significant Deficiency 2024

City of Beverly

MA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Audit Finding Reference: 2024-001 Improve Internal Controls Over Reporting Planned Corrective Action: All future ARPA reporting will be derived from quarterly trial balances generated from the accounting department staff. The trial balances will then be reviewed and entered into the reporting por...

Audit Finding Reference: 2024-001 Improve Internal Controls Over Reporting Planned Corrective Action: All future ARPA reporting will be derived from quarterly trial balances generated from the accounting department staff. The trial balances will then be reviewed and entered into the reporting portal by the Finance Director. Any variances or adjustments that are necessary from the Trial balance will be clearly documented for reconciliation and confirmed by the City Auditor as accurate. Upon confirmation, the Finance Director will submit the report. Planned Implementation Date of Corrective Action: Quarter 1, 2025 report (due by April 30th, 2025) Person Responsible for Corrective Action: City Auditor Finance Director

View Audit 351403

Finding 547015 (2024-002)

Significant Deficiency 2024

Weavers Way Community Fund Inc.

PA

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

To address the increase in the Organization’s activities under this program, the Certified Management Accountant of Weavers Way Community Fund, Inc. will send a performance report to the Department of Housing and Urban Development.

View Audit 351400

Finding 546982 (2024-004)

Significant Deficiency 2024

Municipality of Catano

PR

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

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2024 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2024 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2024-004 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: Objective of the plan: The objective of this Corrective Action Plan is to address the observations identified in the audit and establish preventive measures to avoid future recurrences. Corrective Actions: 1. Schedule restructuring: • Create a detailed calendar with clear dates to define intermediate delivery deadlines to avoid delays (collection of information, analysis, writing, review, and submission) 2. Implementation of alerts and reminders: • Set up automatic alerts and email reminders for key dates (for example, 3 days before each deadline) 3. Review and Quality Control: Establish an internal review of reports before final submission to ensure that the information reported is accurate and complete. The revision includes compliance with the requirements established by the agency. Compliance Monitoring: • Biweekly meetings: The team will have biweekly meetings to have updates regarding the progress and achievement of the deadlines. • Email notifications: Emails will be sent to document the timely submission of reports and when needed, waivers will be requested explaining situations that may have delayed the process to prepare accurate and complete reports on time. Evaluation: • Monthly evaluations will be performed to measure the compliance of the submission of the reports on the timeframe established by the agency. • Adjustments to the processes according to the response of the team. Implementation Date: March 2025 Responsible persons: • Person responsible for the implementation: Mrs. Erika J. Acevedo, Program Accountant • Person responsible for the supervision: Mrs. Yolanda Maldonado, Federal Program’s Director

View Audit 351358

Finding 546980 (2024-003)

Significant Deficiency 2024

Municipality of Catano

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.1

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2024 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2024 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2024-003 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: Objective of the plan: The objective of this Corrective Action Plan is to address the observations identified in the audit and establish preventive measures to avoid future recurrences. Corrective Actions: 1. Schedule restructuring: • Create a detailed calendar with clear dates to define intermediate delivery deadlines to avoid delays (collection of information, analysis, writing, review, and submission) 2. Implementation of alerts and reminders: • Set up automatic alerts and email reminders for key dates (for example, 3 days before each deadline) 3. Review and Quality Control: Establish an internal review of reports before final submission to ensure that the information reported is accurate and complete. The revision includes compliance with the requirements established by the agency. Compliance Monitoring: • Biweekly meetings: The team will have biweekly meetings to have updates regarding the progress and achievement of the deadlines. • Email notifications: Emails will be sent to document the timely submission of reports and when needed, waivers will be requested explaining situations that may have delayed the process to prepare accurate and complete reports on time. Evaluation: • Monthly evaluations will be performed to measure the compliance of the submission of the reports on the timeframe established by the agency. • Adjustments to the processes according to the response of the team. Implementation Date: March 2025 Responsible persons: • Person responsible for the implementation: Mr. Carlos Flores, Federal Program’s Subdirector • Person responsible for the supervision: Mrs. Yolanda Maldonado, Federal Program’s Director

View Audit 351358

Finding 546962 (2024-002)

Significant Deficiency 2024

Jewish Family Services

OH

Cash Management Significant Deficiency

Finding Number: 2024-002 Condition: The Organization failed to correctly account for unconditional contribution revenue during the year ended June 30, 2024 Planned Corrective Action: Management will continue to evaluate current processes and practices to determine that contributions, whether uncon...

Finding Number: 2024-002 Condition: The Organization failed to correctly account for unconditional contribution revenue during the year ended June 30, 2024 Planned Corrective Action: Management will continue to evaluate current processes and practices to determine that contributions, whether unconditional or conditional, are being recognized in the appropriate period. This will include building out and utilizing certain flowcharts/checklists to identify the appropriate timing of revenue recognition as well as adding indicators into their assessment which will result in additional clarity regarding donor restrictions, what conditions are present in each grant agreement and what conditions preclude revenue recognition until the condition is met. Contact Person Responsible for Corrective Action: Justin Fisher, Director of Accounting Anticipated Completion Date: June 30, 2025

View Audit 351346

Finding 546954 (2024-002)

Significant Deficiency 2024

Furman University

SC

Questioned Costs Student Financial Aid Significant Deficiency

Federal Eligibility Recommendation: We recommend that during the financial aid package review, additional procedures are put in place to ensure that student awards are appropriately calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action...

Federal Eligibility Recommendation: We recommend that during the financial aid package review, additional procedures are put in place to ensure that student awards are appropriately calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The employee who committed the errors is no longer employed by Furman University. Based on federal regulations, citied in “Correcting Direct Subsidized Loan or Direct Unsubsidized Loan awarding errors” in Volume 8, Chapter 3 of the FSA Handbook: “If you discover that a student received Direct Subsidized Loan funds in excess of financial need after the student is no longer enrolled for the loan period, you are not required to take any action to eliminate the excess subsidized loan amount.” Furman University will continue to conduct regular training sessions for all financial aid counselors. These sessions focus on the latest federal and state regulations, including updates to Title IV guidelines, eligibility criteria, and documentation requirements. This ongoing training is crucial for maintaining our counselors' knowledge and effectiveness in managing financial aid processes. Furman University will perform an internal audit sample each month in conjunction with the completion of monthly reconciliations to ensure compliance with subsidized loans. Furthermore, all financial aid counselors are required to complete the “FSA Coach” training, an online resource provided by Federal Student Aid. This tool enhances their understanding of federal guidelines and best practices. To ensure future compliance, the Director of Financial Aid will conduct periodic internal audits. These audits will include a review of student files, application processes, and disbursement procedures to verify adherence to regulatory requirements. Additionally, the Director of Financial Aid will collaborate with a PowerFaids software consultant to explore the feasibility of generating specific reports that can monitor potential over awards of need-based aid. This proactive approach will help us identify and address any discrepancies promptly. Name(s) of the contact person(s) responsible for corrective action: Andrea Byrd Planned completion date for corrective action plan: 12/01/2024

View Audit 351333 Questioned Costs: $1

Corrective Action Plans

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