Corrective Action Plans

Finding 1225611 (2024-002)

Material Weakness 2024

Net Treatment Services, Inc. D/b/a Net Community Care

PA

Internal Control / Segregation of Duties Student Financial Aid Cash Management

Type of Finding: Material Weakness in Internal Controls over Compliance- Cash Management Recommendation: We recommend that management ensure that all invoices are reviewed and approved before submission. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding....

Type of Finding: Material Weakness in Internal Controls over Compliance- Cash Management Recommendation: We recommend that management ensure that all invoices are reviewed and approved before submission. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a policy which requires each drawdown to be reviewed and to be based only on expenses incurred for the period, prohibiting the use of a straight-line calculation to draw down funds. Invoices are also approved by the CFO or CEO prior to submission. Name of the contact person responsible for corrective action: Regan Kelly, CEO of Net Treatment Services, Inc. dba: NET Community Care (215) 451-7000 Planned completion date for corrective action plan: December 31, 2026.

View Audit 408500

Finding 1224564 (2024-004)

Material Weakness 2024

Progressive Rehab of PA INC

PA

Special Tests & Provisions Procurement, Suspension & Debarment Student Financial Aid

The Corporation recognizes there were two late payments. The Corporation has implemented better controls. During this time, there were staff transitions. We have a Designated Treasury position that ensures all payments are made timely.

View Audit 407826

Finding 1224563 (2024-003)

Material Weakness 2024

Progressive Rehab of PA INC

PA

Procurement, Suspension & Debarment Student Financial Aid Reporting § 200.512

Yes, we agree with the findings and the Corporation has taken steps to ensure the financial records are maintained on a current basis and reconciled timely. We now have an accounting manager that is overseeing the financial records and ensuring accuracy and timeliness. Additionally, we have adopted ...

Yes, we agree with the findings and the Corporation has taken steps to ensure the financial records are maintained on a current basis and reconciled timely. We now have an accounting manager that is overseeing the financial records and ensuring accuracy and timeliness. Additionally, we have adopted new software that allows for accuracy and timeliness of month end close. This will allow for year-end audits to be performed within 180 days and subsequent submission within 9 months to the Federally Audit Clearing House.

View Audit 407826

Finding 1223277 (2024-003)

Material Weakness 2024

TURNING POINTS FOR CHILDREN

PA

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles

Management concurs with the finding. The Organization will implement procedures to ensure that only approved indirect cost rates are applied to federal awards and other grant-funded programs. Management will Provide training to accounting and grants management personnel on indirect cost requirements...

Management concurs with the finding. The Organization will implement procedures to ensure that only approved indirect cost rates are applied to federal awards and other grant-funded programs. Management will Provide training to accounting and grants management personnel on indirect cost requirements and grant compliance. Management will also review all current awards to identify any additional instances where an incorrect rate may have been applied and making any necessary adjustments or notifications to funding agencies.

View Audit 406769

Finding 1216383 (2024-003)

Material Weakness 2024

County of Carbon

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Federal Program: Assistance Listing #'s 93. 778, Medical Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 13-1415MATP-4-2; 93.658, Foster Care Title IV-E, Passed Through Pennsylvania Department of Human Services, PassThrough Entit...

Federal Program: Assistance Listing #'s 93. 778, Medical Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 13-1415MATP-4-2; 93.658, Foster Care Title IV-E, Passed Through Pennsylvania Department of Human Services, PassThrough Entity Identifying Number: not available; 14.228, Community Development Block Grants, Passed Through Pennsylvania Department of Community and Economic Development, U.S. Department of Housing and Urban Development; 93.558, Pass-Through Granter #'s C000073823, C000075969, C000082698, C000086225, and C000088719, Temporary Assistance for Needy Families, Passed Through Pennsylvania Department of Labor and Industry, Pass-Through Entity Identifying Number: not available, 21.023, Emergency Rental Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available. Prior Year Finding Number: 2023-005 Criteria: Pursuant to the provisions of the Uniform Guidance, under Section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (September 30) of the following year. Condition/Context The County's Single Audit and reporting package was delayed for the year ended December 31, 2023 beyond the nine-month due date. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: Reconciliations and reports were not completed on a timely basis, and therefore, the completion and filing of its December 31, 2023 Single Audit and reporting package was not prioritized. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The County plans to have information ready for the auditors to get 2024 done in a reasonable time frame. Between staffing and priorities, the County hopes to have cleared by the 2025 audit.

View Audit 402918

Finding 1216232 (2024-009)

Material Weakness 2024

Barclay College

KS

Student Financial Aid

Return of Title IV (R2T4) Unearned Funds Planned Corrective Action: A process will be implemented to run a 0-credit report at the end of each semester. This will ensure withdrawals are followed up on and that R2T4s are completed in a timely manner, if required. A process will be implanted to track s...

Return of Title IV (R2T4) Unearned Funds Planned Corrective Action: A process will be implemented to run a 0-credit report at the end of each semester. This will ensure withdrawals are followed up on and that R2T4s are completed in a timely manner, if required. A process will be implanted to track student attendance in classes. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/31/2026

View Audit 402736

Finding 1216230 (2024-008)

Material Weakness 2024

Barclay College

KS

Student Financial Aid Reporting Subrecipient Monitoring

Common Origination and Disbursement (COD) Reporting and Reconciliations Planned Corrective Action: Procedures will be implemented to monthly reconcile FDL and Pell disbursements to student accounts with disbursements reported to COD. Person Responsible for Corrective Action Plan: Lori Larsh, Vice Pr...

Common Origination and Disbursement (COD) Reporting and Reconciliations Planned Corrective Action: Procedures will be implemented to monthly reconcile FDL and Pell disbursements to student accounts with disbursements reported to COD. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/31/2026

View Audit 402736

Finding 1216228 (2024-007)

Material Weakness 2024

Barclay College

KS

Questioned Costs Student Financial Aid Material Weakness

Need Analysis Planned Corrective Action: All scholarships will be marked as estimated financial assistance and an awarding check for need will be done accurately before final distribution. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Dat...

Need Analysis Planned Corrective Action: All scholarships will be marked as estimated financial assistance and an awarding check for need will be done accurately before final distribution. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/31/2026

View Audit 402736

Finding 1216227 (2024-006)

Material Weakness 2024

Barclay College

KS

Student Financial Aid Reporting

Enrollment Reporting to NSLDS Planned Corrective Action: A system will be put into place to ensure that enrollment is reported in a timely and accurate manner. Additionally, the College will complete a series of spot checks of NSLDS enrollment statuses throughout the year. Person Responsible for Cor...

Enrollment Reporting to NSLDS Planned Corrective Action: A system will be put into place to ensure that enrollment is reported in a timely and accurate manner. Additionally, the College will complete a series of spot checks of NSLDS enrollment statuses throughout the year. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/31/2026

View Audit 402736

Finding 1216225 (2024-005)

Material Weakness 2024

Barclay College

KS

Eligibility Questioned Costs Student Financial Aid

Satisfactory Academic Progress Planned Corrective Action: The SAP policy will be reviewed or created as needed and a procedure will be implemented based on that policy. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/...

Satisfactory Academic Progress Planned Corrective Action: The SAP policy will be reviewed or created as needed and a procedure will be implemented based on that policy. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/31/2026

View Audit 402736

Finding 1216220 (2024-004)

Material Weakness 2024

Barclay College

KS

Student Financial Aid Material Weakness

Lack of Administrative Capability Planned Corrective Action: The financial aid officer will participate in training(s) specific to knowledge gaps. In addition, monthly entries will be made in the general ledger for financial aid activity and monthly balances will be reconciled between the general le...

Lack of Administrative Capability Planned Corrective Action: The financial aid officer will participate in training(s) specific to knowledge gaps. In addition, monthly entries will be made in the general ledger for financial aid activity and monthly balances will be reconciled between the general ledger and financial aid software. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/31/2026

View Audit 402736

Finding 1214588 (2024-012)

Material Weakness 2024

Roxbury Community College

MA

Student Financial Aid

Finding number: 2024-012 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. Procedures have been updated to ensure timely reporting...

Finding number: 2024-012 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. Procedures have been updated to ensure timely reporting of enrollment changes to the National Student Loan Data System (NSLDS). Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Amy Cavelier Registrar

View Audit 401247

Finding 1214587 (2024-011)

Material Weakness 2024

Roxbury Community College

MA

Student Financial Aid Questioned Costs

Finding number: 2024-011 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. Additional review procedures have been implemented to e...

Finding number: 2024-011 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. Additional review procedures have been implemented to ensure the accuracy of the Return of Title IV [R2T4] calculations. Retraining of federal regulatory requirements has been provided to all staff. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

View Audit 401247

Finding 1214586 (2024-010)

Material Weakness 2024

Roxbury Community College

MA

Student Financial Aid Questioned Costs

Finding number: 2024-010 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has implemented standardized procedures for...

Finding number: 2024-010 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has implemented standardized procedures for Return of Title IV calculations, including required documentation and supervisory review. A tracking system is used to ensure timely return of funds and proper documentation retention. Retraining of federal regulatory requirements has been provided to all staff. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

View Audit 401247

Finding 1214584 (2024-008)

Material Weakness 2024

Roxbury Community College

MA

Student Financial Aid

Finding number: 2024-008 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. Procedures have been updated to ensure timely and accur...

Finding number: 2024-008 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. Procedures have been updated to ensure timely and accurate reporting of disbursements to the Common Origination and Disbursement (COD) system. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

View Audit 401247

Finding 1214583 (2024-007)

Material Weakness 2024

Roxbury Community College

MA

Questioned Costs Student Financial Aid

Finding number: 2024-007 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has implemented enhanced review procedures ...

Finding number: 2024-007 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has implemented enhanced review procedures for Pell Grant calculations, including system-based validation and secondary review prior to disbursement. Retraining of federal regulatory requirements has been provided to all staff. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

View Audit 401247

Finding 1214582 (2024-006)

Material Weakness 2024

Roxbury Community College

MA

Student Financial Aid Questioned Costs

Finding number: 2024-006 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.033 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has added controls to monitor earnings agai...

Finding number: 2024-006 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.033 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has added controls to monitor earnings against authorized award amounts and periodic reviews to ensure compliance with all program requirements. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

View Audit 401247

Finding 1214581 (2024-005)

Material Weakness 2024

Roxbury Community College

MA

Eligibility Questioned Costs Procurement, Suspension & Debarment

Finding number: 2024-005 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has updated standard operating procedures t...

Finding number: 2024-005 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has updated standard operating procedures to include a compliance checklist and enhanced automated tracking and notification processes to ensure timely communication with students. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

View Audit 401247

Finding 1214580 (2024-004)

Material Weakness 2024

Roxbury Community College

MA

Student Financial Aid Questioned Costs

Finding number: 2024-004 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has implemented enhanced review procedures f...

Finding number: 2024-004 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has implemented enhanced review procedures for Pell Grant calculations, including system-based validation and secondary review prior to disbursement. Retraining of federal regulatory requirements has been provided to all staff. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

View Audit 401247

Finding 1214579 (2024-003)

Material Weakness 2024

Roxbury Community College

MA

Questioned Costs Student Financial Aid

Finding number: 2024-003 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has updated standard operating procedures to...

Finding number: 2024-003 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has updated standard operating procedures to include a compliance checklist and enhanced automated tracking and notification processes to ensure timely communication with students. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

View Audit 401247

Finding 1210992 (2024-017)

Material Weakness 2024

State of Mississippi

MS

Questioned Costs Special Tests & Provisions Student Financial Aid

Rndlng 2024-017: Spedal Tests and Provisions Significant Defldency In Internal Control over Compliance Crit eria: Per 45 CFR 1356.2l (ml(l ), in meeting the requirements of section 47l(a)(ll) of the Act, the tilie IV·E agency must review at reasonable, specifi c, tim e-limi tedperiods, to be establi...

Rndlng 2024-017: Spedal Tests and Provisions Significant Defldency In Internal Control over Compliance Crit eria: Per 45 CFR 1356.2l (ml(l ), in meeting the requirements of section 47l(a)(ll) of the Act, the tilie IV·E agency must review at reasonable, specifi c, tim e-limi tedperiods, to be established by the agency, the amount of the payments made for foster care maint enance to assure their continued appropriateness , and that the amount made to a licensed or approved relative or kinship foster famil y home is the same as th e amount that would have been made if the child was placed in a licensed or appr oved non-relative foster family home. Based on the Olicia Y. Lawsuit' s Mi ssissippi Sett.lem ent Agreement and Reform Plan, MOCPS is requ ired to review and publi sh u pdated! foster boardpayment rates every two years. Per 45 CFR 75.303(a), non-Federal entities expending HHS awards must establish and maintain effective internal contro ls over comp liance with Federal states, regulations, and the terms and conditions of the Federal award. Condit ion: Our audit procedures over foster care board payments disclosed that the approved payment board rates were unattai nable . The rates had not been updated from the rate approved in 2019 and no documentation could be provided for the required biannual review. Furt her, therate applied for children aged 0- 8 were not the most recent approved rates resulting in underpayments to foster families. Perspective: Below are the exceptions noted in our testing of foster care board payments for proper allocation of the rates and their approval. The samples were not statistically valid. • One of tenrate categories did not have the proper rateappliedbased on provided board rates resulting in twenty-six of forty sample payment Items being underpaid. • MDCPS did not maintain adequate documentation for the required rate review. Personnel Responsible for Corrective Action: Name: A/asha King Title: Grants Accounting Team Lead Email: Aiasha.King@mdcps.ms.gov Phone Number: 601-359-4016 Co rr ective Acti on Plan: Prior to lhe Single Audit, MDCPS im plemented the Foster Board Payment Review Standard Operating Proce dure (2.15.9.1) to ensure payment rates are verified and approved prior to issuan ce. Annual reviews of board payment rates will be conducted to ensure alignment with approved rates. Antldpatecl Completion Date: Completed as of March 19, 2026.

View Audit 400294

Finding 1210991 (2024-016)

Material Weakness 2024

State of Mississippi

MS

Questioned Costs Student Financial Aid Eligibility

Finding 2024 - 016: Ellglblllty Significant Defldency In Internal Control Over Compliance Criteria: Per 45 CFR 75.1356.21, .22 and .30, a title IV-E agency must determine eligibility of foster homes and foster children prior to providing foster care maintenance payments. Per 45 CFR 7S. 303(a), non-F...

Finding 2024 - 016: Ellglblllty Significant Defldency In Internal Control Over Compliance Criteria: Per 45 CFR 75.1356.21, .22 and .30, a title IV-E agency must determine eligibility of foster homes and foster children prior to providing foster care maintenance payments. Per 45 CFR 7S. 303(a), non-Federal entities expending HHS awards must establish and maintai n effective inte rnal contro ls over compliance with Federal states, regulat ions, and the terms and conditions of the Federal award. MDCPS policies and procedures require a two-level approval for child eligibility determinations . A Social Worker comp letes an eligibility packet for each child and signs of f before submitting the eligibility packet to the Eligibility department. An Eli gibility Worker reviews and approves the eligibility packets prior to submitt ingthe packet for the El i gibility Supervisor's review. The Eli gibility Supervisor makes the necessary adjustments prior to final approval. Condition: Our audit procedures over eligibility packets disclosed a lack of approval from the Social Worker and second-level approval from the Eligibility Supervisor. Perspective: Below are the exceptions noted in our testing of eligibility for proper approval of eligibility packets. The sample was not statistically valid. • Eleven of forty sample items did not have proper Social Worker sign off. • Twenty-eight of forty sample had only one level of approval documented. All eligibility determinations included at least one level of approval, but MCOPS's policies were not implemented consistently. Personnel Responsib le for Corrective Action: Name: Kristi Plotner Title: Deputy Commissioner of Care Management Email : Kristi .Pl otner@md cps.ms.gov Phone Number: 769-352-5532 Corrective Action Plan: MDCPS will enforce our policy requiring approval of eligibility packets to ensure all eligibility packets are complete and accurate. The Agency is also evaluating its existing policy to strengthen internal controls while improving operational efficiency. As part of this effort, we are reviewing eligibility determination procedures to determine whether to move to a single level of approval model. The objective is to ensure that eligibility determinations remain accurate, well-documented, and compliant with federal requirements, while aligning internal processes with best practices in risk based control design. Antidpated Completion Date: Policy enforcement completed as of March 31, 2026 Agency review of eligibility determination procedures to be completed as of Juty 1, 2027. Agency will continue to follow current policy in effect.

View Audit 400294

Finding 1210990 (2024-015)

Material Weakness 2024

State of Mississippi

MS

Allowable Costs / Cost Principles Questioned Costs Student Financial Aid

Finding 2024- 015: Allowable Costs/ Cost Principle Signifi cant Deficiency In Internal Contro l Over Compliance Criteria: Per 45 CFR 1355.57(d), a title N·E agency must allocate project costs in accordance with applicab le HHS regulations and other guidance. Per 45 CFR 75.303(a), non-Federal entitie...

Finding 2024- 015: Allowable Costs/ Cost Principle Signifi cant Deficiency In Internal Contro l Over Compliance Criteria: Per 45 CFR 1355.57(d), a title N·E agency must allocate project costs in accordance with applicab le HHS regulations and other guidance. Per 45 CFR 75.303(a), non-Federal entities expending HHS awards must establish and maintain effective internal con trols over compliance with Federal sta tes, regu lations, and the terms and conditionsof the Federal award. Condition: Our audit procedures over administrative services disclosed that MDCPS lacked proper policies and procedures over data editing or modification of the cost allocation system. Perspe ctive: Per discussion with management, it was determined that no formal policies and procedures were established for data editing or modifications. Personnel Responsible for Corrective Action : Name: Christopher Roy Title : Deputy Director to the CFO Email: Christopher.Roy@mdcps.ms.gov Phone Number: 601-359-4043 Corrective Action Plan: MDCPS Is strengthening segregation of duties within the Cap Plus system by limiting administrative privileges and ensuring supervisory approval is documented for all cost allocation changes. AntJdpated Completion Date: Permissions were corrected and completed as of March 31, 2026. Documented process and policy anticipated completed May 30, 2026.

View Audit 400294

Finding 1210989 (2024-014)

Material Weakness 2024

State of Mississippi

MS

Allowable Costs / Cost Principles Questioned Costs Student Financial Aid

Finding 2024 - 014: Allowable Costs/ Cost Prlnclple Significant Defldency In Internal Control Over Compliance Criteria: Per 45 CFR 1355.57(d), a title IV-E agency must allocate project costs in accordance with applicable HHS regulati ons and other guidance. Per 45 CFR 75.303(a), non-Federal entities...

Finding 2024 - 014: Allowable Costs/ Cost Prlnclple Significant Defldency In Internal Control Over Compliance Criteria: Per 45 CFR 1355.57(d), a title IV-E agency must allocate project costs in accordance with applicable HHS regulati ons and other guidance. Per 45 CFR 75.303(a), non-Federal entities expending HHS awards must establish and maintain effective internal controls over compliance with Federal states, regulations, and the terms and conditions of the Federal award. Condition: Our audit procedures over administrative services disclosed that MDCPS lacked proper controls over employee training costs expended through a specific vendor. Perspective: Below are the exceptions noted in our testing of administrat ive services for appropriate review over cost allocation . The samples were not stat ist ically valid. One hundred percent of the costs charged for employeetraining using a specific vendor (four transactions) were te.ste d, and four out of four transactions lacked appro priate review. Personnel Responsible for Corrective Action: Name: Christopher Ray Title : Depuly to 1he Chief Financial Officer Email: christoher.Roy@mdcps.ms.gov Phone Number: 601-359-4043 Corrective Action Plan: MDCPS will enforce our policy requiring approval of the grant management's team's review of appropriate detailed documentation provided by vendor payments. Antldpated Completion Date: Completed as of March 31, 2026.

View Audit 400294

Finding 1210988 (2024-013)

Material Weakness 2024

State of Mississippi

MS

Reporting Questioned Costs Student Financial Aid

Finding 2024- 013: Terminated User Access Not Removed Timely Significant Deficiency In Internal Control Over Financial Reporting Criteria: Per 45 CFR 75.303(a), non-Federal entitles expendingHHS awards must establish and maintain effective internal controls over compliance with Federal states, regul...

Finding 2024- 013: Terminated User Access Not Removed Timely Significant Deficiency In Internal Control Over Financial Reporting Criteria: Per 45 CFR 75.303(a), non-Federal entitles expendingHHS awards must establish and maintain effective internal controls over compliance with Federal states, regulati ons, and the terms and conditions of the Federal award. Management must mainta in effective user access controls over financia l reporting systems. This Includes promptly removing or disabling access for terminated users and periodically reviewing user access to confirm it aligns with current employment status and job responsibilities. Condition: Testing of IT general controls identifiedinstances where terminated employees' user accounts or financial application access remained active beyond the termination date. MDCPS did not disable terminated user access or remove related application rights in a timely manner. Perspective: During our review of general IT controls, the auditor received a list of terminated employees. Of the 11 employees presented, 6 maintainedaccess to MACWIS after termination.Further, during the performance of a process walkthrough,it was noted that the former chief financial officer was still active in CapPlus and SPHARS. Personnel Responsiblefor Corrective Action: Nome: Shannon Rushton (Employee Seporotlon SOP) Title : Deputy Commissionerof Human Capitol Email: Shannon.Rushton@mdcps.ms.gov Phone Number: 601-359-2696 Name: Christopher Ray (CapPlus User Termination) Title: Deputy Director to the CFO Email: Christopher.Roy@mdcps.ms.gov Phone Number: 601-359-4043 Corrective Action Plan: MDCPS has reinforcedthe EmployeeSeparation St andard Operating Procedure(2.19.2.2) to ensure all system access is removed promptly upon employee separation. Human Resources will notify system administrators immedai tely upon employeetermination, and system administrators will disable all associated application access no later than th e employee's final day of employment. Human Resources will conduct periodic user access reviews to ensure procedures are properly Imp lemented. The Finance Division will ensure the cap Plus software's access and penn1ss1ons are monitored and maintained by the agency with assistance from Interactive Voice Application (IVA). Upon a Cap Plus user's termination , they will be removed from the Cap Plu s software upon their last day of employment or the removal of th eir dutie.s by the agency. These permissions do not require IT or Human Resource control as Cap Plus i s independent of all accounting, payroll, and HR software. Antldpated Completion Date: Empl oyee Separation SOP effectiveas of July 22, 2025. CapP lus user's termination procedures effective as of March 31, 2026.

View Audit 400294

Corrective Action Plans

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