Corrective Action Plans

Finding 530179 (2024-030)

Significant Deficiency 2024

State of Arkansas

AR

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. All MFCU overpayment collections are received by DHS through an agency bank account dedicated to refunded overpayments. All transactions in that account are compiled into a monthly receivables report that is...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. All MFCU overpayment collections are received by DHS through an agency bank account dedicated to refunded overpayments. All transactions in that account are compiled into a monthly receivables report that is used for quarterly reporting overpayments to CMS. The overpayment that was not included in the report was wired to the Arkansas State Treasury and the funds were moved to an AASIS fund. Because the funds were not received through the dedicated refund account, the overpayment was missed in the monthly report. For all future collections completed through electronic transfer of funds, the person or entity making the refund will be provided with ACH/EFT information for dedicated refund account. Anticipated Completion Date: Complete Contact Person: Elizabeth Pitman Director, Division of Medical Services Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 244-3944 Elizabeth.Pitman@dhs.arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530177 (2024-028)

Significant Deficiency 2024

State of Arkansas

AR

Questioned Costs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. The first two deficiencies occurred prior to implementation of the agency’s current integrated eligibility system (ARIES). The date of death for the beneficiary did not cross over from the prior eligibility ...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. The first two deficiencies occurred prior to implementation of the agency’s current integrated eligibility system (ARIES). The date of death for the beneficiary did not cross over from the prior eligibility system to MMIS. The agency has implemented a process to monitor and address when eligibility updates do not cross over successfully from the ARIES system to MMIS. For the second case, the missing documentation was likely the result of a failure to scan or appropriately index the document in the prior eligibility system. The agency will continue its practice of reviewing a sample of eligibility cases for accuracy. For the third case, the coverage did not close properly at the end of the month due to a system defect. The correction for this defect was deployed in ARIES on 3/31/24. Anticipated Completion Date: Complete Contact Person: Mary Franklin Director, Division of County Operations Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 681-8377 Mary.Franklin@dhs.arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530171 (2024-023)

Significant Deficiency 2024

State of Arkansas

AR

Student Financial Aid Subrecipient Monitoring Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. Corrections have been made to the affected quarterly reports for SFY2024. New program codes for Placement and Residential Licensing expenditures were not included in prior reporting for Administrative Costs...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. Corrections have been made to the affected quarterly reports for SFY2024. New program codes for Placement and Residential Licensing expenditures were not included in prior reporting for Administrative Costs. Documented procedures for quarterly financial reporting will be revised to include more specific instructions for reporting expenditures and additional levels of review prior to report submission. Additional training on completion of quarterly financial reporting is being developed for DCFS Finance and Managerial Accounting-Grants Management staff. Anticipated Completion Date: April 30, 2025 Contact Person: Tiffany Wright Director, Division of Children and Family Services Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 396-6477 Tiffany.Wright@dhs.arkansas.gov

View Audit 348267

Finding 530170 (2024-022)

Significant Deficiency 2024

State of Arkansas

AR

Questioned Costs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Action: DHS concurs with the finding. The agency updated its documented controls in March 2024 to require confirmation that agreements are signed by all parties before processing adoption subsidy packets and that all adoption files contain comple...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with the finding. The agency updated its documented controls in March 2024 to require confirmation that agreements are signed by all parties before processing adoption subsidy packets and that all adoption files contain complete documentation. All findings occurred prior to the agency updating its documented controls. Anticipated Completion Date: Complete Contact Person: Tiffany Wright Director, Division of Children and Family Services Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 396-6477 Tiffany.wright@dhs.arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530167 (2024-019)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring Significant Deficiency

Views of Responsible Officials and Planned Corrective Action: Subrecipient audit reports are requested, annually, from each subrecipient and reviewed by Agency staff. However, in order to demonstrate that reviews have been conducted, internal control procedures to document the reviews will include ...

Views of Responsible Officials and Planned Corrective Action: Subrecipient audit reports are requested, annually, from each subrecipient and reviewed by Agency staff. However, in order to demonstrate that reviews have been conducted, internal control procedures to document the reviews will include the following actions: • Create a checklist of items to review in accordance with federal auditing requirements. • Develop a report that documents the subrecipient audit that was reviewed; the reviewer’s name; date of the review; any actions required or taken; if applicable, date by which subrecipient must submit a corrective action plan (CAP); CAP status updates; and if applicable, subrecipient financial statements. • Establish a schedule to review audit deficiencies with underperforming subrecipients. • All documentation will be to an internal shared drive following a naming convention established by the program. Anticipated Completion Date: June 15, 2025 Contact Person: Tim Scott Senior Operations Manager Arkansas Department of Energy and Environment 5301 Northshore Drive North Little Rock, AR 72118 (501) 682-2433 Tim.W.Scott@arkansas.gov

View Audit 348267

Finding 530165 (2024-017)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

Views of Responsible Officials and Planned Corrective Action: Program Year 2024 was an unusual year in that (1) key Agency staff members were on extended leave or resigned, (2) one of the program’s primary consultants took extended leave, and (3) the program experienced a major influx of stimulus fu...

Views of Responsible Officials and Planned Corrective Action: Program Year 2024 was an unusual year in that (1) key Agency staff members were on extended leave or resigned, (2) one of the program’s primary consultants took extended leave, and (3) the program experienced a major influx of stimulus funds through separate awards that required separate management, coordination, and reporting. These exceptional circumstances slowed Agency staff’s ability to follow-up with subrecipients that had not submitted timely and accurate reports; subrecipient reports are necessary to submitting accurate and fully responsive federal reports. To help minimize the likelihood of future late submissions, the following control procedures will be established and implemented: • Prepare and transmit a comprehensive schedule of reports and respective due dates to subrecipients at the beginning of each program year; this schedule will be included in the Program Operations Manual. • Feature reporting and associated compliance requirements as a regular topic during annual training activities • Create a shared electronic, internal Agency calendar with reminders for initial, intermediate, and final due dates for report information • If necessary, upload report information in stages to federal reporting database to ensure submission deadlines are met. • Assign responsibility to a staff member to oversee the data collection process, review collected data for accuracy and consistency and, if necessary, provide technical assistance to subrecipients that need help preparing accurate reporting. Anticipated Completion Date: June 15, 2025 Contact Person: Iris Pennington Home Utilities Assistance Manager Arkansas Department of Energy and Environment 5301 Northshore Drive North Little Rock, AR 72118 (501) 682-0842 Iris.Pennington@arkansas.gov

View Audit 348267

Finding 530163 (2024-015)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring Reporting Significant Deficiency

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. The timeliness of quarterly financial reports was impacted by the transition of the TANF program to DHS. The federal awarding agency did not permit the agency to file current TANF award reports until prior y...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. The timeliness of quarterly financial reports was impacted by the transition of the TANF program to DHS. The federal awarding agency did not permit the agency to file current TANF award reports until prior year’s reports were submitted. DHS has now submitted all reports that are currently due and has one full-time staff working the TANF award and associated reports. Anticipated Completion Date: Complete Contact Person: Renee Ikard Chief Financial Officer Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 682-8985 Renee.Ikard@dhs.arkansas.gov

View Audit 348267

Finding 530162 (2024-014)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring Reporting Significant Deficiency

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. As of 2/25/25, DHS has reported all subrecipients with payments at or above $30,000 for SFY24 and a documented procedure has been developed to address the reporting requirement. Anticipated Completion Date:...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. As of 2/25/25, DHS has reported all subrecipients with payments at or above $30,000 for SFY24 and a documented procedure has been developed to address the reporting requirement. Anticipated Completion Date: Completed Contact Person: Renee Ikard Chief Financial Officer Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 682-8985 Renee.Ikard@dhs.arkansas.gov

View Audit 348267

Finding 530161 (2024-013)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring Eligibility Reporting § 200.303

Views of Responsible Officials and Planned Corrective Action: ARS Discussion The Agency acknowledges the lack of adequate internal controls necessary to ensure accurate maintenance of supporting documentation during our migration to our new case management system (CMS). ARS Action Taken The Agency h...

Views of Responsible Officials and Planned Corrective Action: ARS Discussion The Agency acknowledges the lack of adequate internal controls necessary to ensure accurate maintenance of supporting documentation during our migration to our new case management system (CMS). ARS Action Taken The Agency has taken the below steps to mitigate the lack of internal controls regarding supporting documentation, mainly attachments, located in our CMS in the future. • As the transfer of data to our new CMS platform concludes, that impediment has significantly diminished. The Agency has an appropriate method of control in place to detect any case file errors that may occur because of an incomplete retrieval or an insufficient data element input. In both instances, data analyst personnel from Program, Planning, Development and Evaluation (PPD&E) employ RSA’s edit check process that identifies specific errors prior to submission of the RSA 911 report. Those errors are then methodically corrected in our CMS ensuring the RSA 911 report is error free. • In instances where information is miscoded in the client case file, or is missing, the division’s Quality Assurance (QA) team identifies those errors and employes best practice training methods to ensure the case file complies with federal regulations. • Finally, our new CMS data hosted on an AR DIS platform is regularly backed up on a separate server to ensure that if anything were to happen to the primary CMS, we have a back up of all case data, including supporting documentation, and attachments. This data would be able to be accessed as a backup if data in the CMS was compromised in any way. Anticipated Completion Date: Complete Contact Person: Robert Trevino Associate Commissioner of PPD&E Arkansas Rehabilitation Services 1 Commerce Way Little Rock, AR 72202 (501) 296-1604 Robert.Trevino@Arkansas.gov

View Audit 348267

Finding 530160 (2024-012)

Significant Deficiency 2024

State of Arkansas

AR

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Views of Responsible Officials and Planned Corrective Action: ARS Discussion The Agency acknowledges the failure to adequately submit the RSA-17 report for the quarter ending June 30, 2024, for the federal fiscal year 2023 grant award. ARS Action Taken The Agency has taken the below steps to mitigat...

Views of Responsible Officials and Planned Corrective Action: ARS Discussion The Agency acknowledges the failure to adequately submit the RSA-17 report for the quarter ending June 30, 2024, for the federal fiscal year 2023 grant award. ARS Action Taken The Agency has taken the below steps to mitigate oversight of reporting deadlines and lack of internal controls. • ARS fiscal has hired three additional staff members whose purpose will be in-part to collect, interpret, and submit data with regards to RSA17 reports. • A RSA17 policy was submitted RSA in January 2025. This policy speaks to enhanced ARS internal controls for timeliness of collecting data, and oversight to ensure proper preparation and submission of these federal financial reports moving forward. These include multi personnel responsibility checks for collection at minimum one week prior to report submission with Manager and Deputy Commissioner to ensure data collection and submission are on-time. Anticipated Completion Date: Complete Contact Person: April Cooper Deputy Director of Finance Arkansas Department of Commerce 1 Commerce Way Little Rock, AR 72202 (501) 682-4771 April.Cooper@Arkansas.gov

View Audit 348267

Finding 530153 (2024-005)

Significant Deficiency 2024

State of Arkansas

AR

Questioned Costs Cash Management Subrecipient Monitoring § 200.303 § 200.400

Views of Responsible Officials and Planned Corrective Action: The Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE), Health and Nutrition Unit (HNU), concur with the finding. The HNU Finance staff implemented procedures for meal claim payment requests whic...

Views of Responsible Officials and Planned Corrective Action: The Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE), Health and Nutrition Unit (HNU), concur with the finding. The HNU Finance staff implemented procedures for meal claim payment requests which include an initial and final review of all requests to be conducted by two (2) staff. The review process includes, but is not limited to, ensuring expenditures are assigned correct codes related to the appropriate funding source within the appropriate grant year, mitigating the Child Nutrition Program (CNP), Child and Adult Care Food Program (CACFP) Sponsor Administrative expenditure errors going forward. When the request is determined to be compliant, the Associate Director of Finance and Training approves payments before being forwarded to the ADE Finance team for payment. Anticipated Completion Date: March 15, 2025 Contact Person: Sheila Chastain Associate Director Arkansas Department of Education, DESE, Nutrition Services #4 Capitol Mall, Box #12 Little Rock, AR 72201 (501) 324-9502 Sheila.Chastain@ade.arkansas.gov Pamela Burton Director Arkansas Department of Education, DESE, Nutrition Services #4 Capitol Mall, Box #19 Little Rock, AR 72201 (501) 320-8978 Pamela.Burton@ade.arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530152 (2024-004)

Significant Deficiency 2024

State of Arkansas

AR

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Views of Responsible Officials and Planned Corrective Action: The Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE), Health and Nutrition Unit (HNU), concur with the finding. The HNU implemented a new application and payment system that began in 2024. Du...

Views of Responsible Officials and Planned Corrective Action: The Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE), Health and Nutrition Unit (HNU), concur with the finding. The HNU implemented a new application and payment system that began in 2024. During implementation and subsequent operations, several issues with data transfers between the old and new system were identified and now corrected. The HNU Application and Finance staff will receive training to ensure that all criteria are met prior to the retroactive payment of claims. Anticipated Completion Date: April 1, 2025 Contact Person: Sheila Chastain Associate Director Arkansas Department of Education, DESE, Nutrition Services #4 Capitol Mall, Box #12 Little Rock, AR 72201 (501) 324-9502 Sheila.Chastain@ade.arkansas.gov Pamela Burton Director Arkansas Department of Education, DESE, Nutrition Services #4 Capitol Mall, Box #19 Little Rock, AR 72201 (501) 320-8978 Pamela.Burton@ade.arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530127 (2024-002)

Significant Deficiency 2024

Collegiate Edu-Nation

TX

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Finding 2024-002: Allowable costs and activities – significant deficiency in internal controls over compliance. Management Response Finding: Failure to Provide an Itemized Receipt for a Restaurant Purchase Corrective Action Taken: Effective July 1, 2024, CEN implemented Ramp, an expense management p...

Finding 2024-002: Allowable costs and activities – significant deficiency in internal controls over compliance. Management Response Finding: Failure to Provide an Itemized Receipt for a Restaurant Purchase Corrective Action Taken: Effective July 1, 2024, CEN implemented Ramp, an expense management platform that ensures all purchases are documented with proper receipts before being charged to the grant. This solution directly addresses the issue of missing itemized receipts and ensures compliance with federal grant requirements. Steps Implemented: • Mandatory Receipt Submission: All purchases, including restaurant transactions, require an itemized receipt to be uploaded into Ramp before the expense can be approved. • Approval Before Grant Charging: An approver must review the itemized receipt to verify that no prohibited items were purchased before allowing the expense to be charged to the grant. • Grant Compliance Review: If an itemized receipt is not provided or contains unallowable expenses, the charge will not be allocated to the grant and must be covered by a non-grant funding source. • Training & Compliance: All employees who make purchases with grant funds have been trained on the requirement for itemized receipts and the consequences of non-compliance. Responsible Party: Kendall Guynes, CFO Completion Date: July 1, 2024 (Fully Implemented) Parties Responsible: Chief Executive Officer President Chief Financial Officer Business Manager The Corrective Action Plan is currently in place and was implemented on July 1, 2024.

View Audit 348223

Finding 530119 (2024-001)

Significant Deficiency 2024

Saving Grace

OR

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.324

Management acknowledges the auditor’s finding and agrees with the recommendation. The Organization has developed a Corrective Action Plan to ensure compliance with procurement regulations and strengthen internal controls. This plan outlines specific steps to prevent future occurrences and maintain a...

Management acknowledges the auditor’s finding and agrees with the recommendation. The Organization has developed a Corrective Action Plan to ensure compliance with procurement regulations and strengthen internal controls. This plan outlines specific steps to prevent future occurrences and maintain adherence to federal requirements. The Finance Committee has thoroughly reviewed this finding, and the Board of Directors has subsequently approved the audit, the Organization’s response, and the Corrective Action Plan. Regarding the finding, the Organization paid the amount agreed upon during contract negotiations. The issue identified pertains to the billing methodology rather than the appropriateness of the cost itself. The cost-plus method is a common practice in our geographical area, and the overall project cost was determined to be fair and consistent with industry standards. Moving forward, the Organization is implementing additional internal review procedures to ensure compliance with all federal procurement requirements.

View Audit 348173 Questioned Costs: $1

Finding 530079 (2024-002)

Significant Deficiency 2024

Lacasa

MI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

The Organization concurs with the finding and has already begun the process of developing a method of allocating shelter and hotline staff based on actual services provided and implementing regular training sessions for all staff involved in grant funded programs. Anticipated completion date is June...

The Organization concurs with the finding and has already begun the process of developing a method of allocating shelter and hotline staff based on actual services provided and implementing regular training sessions for all staff involved in grant funded programs. Anticipated completion date is June 30, 2025.

View Audit 348130

Finding 529986 (2024-002)

Significant Deficiency 2024

Summit Academy Secondary School - Youngstown

OH

Subrecipient Monitoring Reporting Significant Deficiency

2024-002 The School will review FERs to ensure the reports match the Schools ledgers. 9/30/25 David Hoskin, Treasurer

View Audit 348107

Finding 529982 (2024-001)

Significant Deficiency 2024

Thompson Child & Family Focus

NC

Allowable Costs / Cost Principles Student Financial Aid Significant Deficiency

Temporary Assistance for Needy Families – Assistance Listing No. 93.558 and Foster Care Title IV-E - Assistance Listing No. 93.658 Recommendation: Management uses full time equivalent reports to determine what percentage of time spent should be allocated to the federal grant. During testing of payro...

Temporary Assistance for Needy Families – Assistance Listing No. 93.558 and Foster Care Title IV-E - Assistance Listing No. 93.658 Recommendation: Management uses full time equivalent reports to determine what percentage of time spent should be allocated to the federal grant. During testing of payroll expenses, we noted that one employee was not listed on the full time equivalent report for one month. We recommend that management implement a review process that compares the employees on the full time equivalent report to the list of active employees to ensure all employees are included in the full time equivalent report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The CFO will review the full time equivalent reports to ensure all employees are included in the full time equivalent reports. Additionally, general ledgers will be reviewed for all Federal spending against the full time equivalent reports to ensure consistency. Name(s) of the contact person(s) responsible for corrective action: Laura Stein, Chief Financial Officer Planned completion date for corrective action plan: March 31, 2025

View Audit 348093

Finding 529968 (2024-005)

Significant Deficiency 2024

Washington College

MD

Matching / Level of Effort / Earmarking Student Financial Aid Significant Deficiency § 200.303

Student Financial Aid Cluster Late Return of Credit Balance Assistance Listing No. 84.268 Recommendation: We recommend the College review and revise its policies for identifying and paying credit balances to ensure that it is paid to the student or parent as soon as possible, but no more than 14 d...

Student Financial Aid Cluster Late Return of Credit Balance Assistance Listing No. 84.268 Recommendation: We recommend the College review and revise its policies for identifying and paying credit balances to ensure that it is paid to the student or parent as soon as possible, but no more than 14 days after the occurrence. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Parent Plus loan recipients that meet the criteria for the refund will be identified by Financial Aid, Accounts Receivable will process vouchers the first week of classes and Accounts Payable will process the refunds that are identified to be sent the first week of classes and within 14 days of disbursement of the IV loans. Name(s) of the contact person(s) responsible for corrective action: Jennifer Hutton Planned completion date for corrective action plan: February 2025

View Audit 348052

Finding 529965 (2024-004)

Significant Deficiency 2024

Washington College

MD

Questioned Costs Student Financial Aid Eligibility § 200.303

Student Financial Aid Cluster Verification Assistance Listing No. 84.063, 84.268, 84.033 Recommendation: The College should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student files. Explanation of dis...

Student Financial Aid Cluster Verification Assistance Listing No. 84.063, 84.268, 84.033 Recommendation: The College should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A procedure was implemented for a staff member to review completed verifications prior to disbursement of Title IV aid. WASHINGTON COLLEGE CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 (56) Name(s) of the contact person(s) responsible for corrective action: Jennifer Gallagher Planned completion date for corrective action plan: February 2025 U.S.

View Audit 348052 Questioned Costs: $1

Finding 529964 (2024-003)

Significant Deficiency 2024

Washington College

MD

Student Financial Aid Reporting Significant Deficiency § 200.303

Student Financial Aid Cluster Common Origination and Disbursement (COD) Reporting Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and tim...

Student Financial Aid Cluster Common Origination and Disbursement (COD) Reporting Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Created procedures that will identify when an award does not fully disburse and to ensure that the correct amount disbursed is what we report to COD. Name(s) of the contact person(s) responsible for corrective action: Jennifer Gallagher Planned completion date for corrective action plan: February 2025

View Audit 348052

Finding 529960 (2024-002)

Significant Deficiency 2024

Washington College

MD

Student Financial Aid Subrecipient Monitoring Significant Deficiency § 200.303

Student Financial Aid Cluster Gramm-Leach-Bliley Act Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with ...

Student Financial Aid Cluster Gramm-Leach-Bliley Act Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has since implemented corrective measures, including updating its written information security program to align with GLBA requirements, enhancing documentation, publishing written policy within the college policy portal and strengthening oversight. Name(s) of the contact person(s) responsible for corrective action: Irv Bruckstein Planned completion date for corrective action plan: February 2025

View Audit 348052

Finding 529958 (2024-001)

Significant Deficiency 2024

Washington College

MD

Student Financial Aid Eligibility Reporting § 200.303

Student Financial Aid Cluster National Student Loan Data System (NSLDS) Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students statuses are accurately and timely reported to NSLDS as required by regulations....

Student Financial Aid Cluster National Student Loan Data System (NSLDS) Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With the hiring of a permanent registrar, there has been adequate training on enrollment submissions and establishment of timely updates to the Clearinghouse in accordance with the institution's reporting schedule and as updates occur. Also, the Registrar's Office and the Office of Financial Aid are working more closely to ensure timely and accurate updates for enrollment and withdrawal dates. Name(s) of the contact person(s) responsible for corrective action: Kelly Rowett-James Planned completion date for corrective action plan: February 2025

View Audit 348052

Finding 529957 (2024-001)

Significant Deficiency 2024

Titusville Senior Housing Corporation

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has be...

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.

View Audit 348051

Finding 529956 (2024-001)

Significant Deficiency 2024

Lutheran Housing Corporation of Oil City, Inc.

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has be...

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.

View Audit 348049

Finding 529955 (2024-001)

Significant Deficiency 2024

Jamestown Lutheran Housing Corporation

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has be...

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.

View Audit 348048

Corrective Action Plans

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