Corrective Action Plans

Finding 539218 (2024-307)

Significant Deficiency 2024

WI

Subrecipient Monitoring § 200.332

Wisconsin Department of Health Services Planned Corrective Action: The Division of Public Health (DPH), Office of Preparedness and Emergency Health Care will finalize its review of the tracking spreadsheet, document all conclusions, and work with the correct federal agency to complete any necessary ...

Wisconsin Department of Health Services Planned Corrective Action: The Division of Public Health (DPH), Office of Preparedness and Emergency Health Care will finalize its review of the tracking spreadsheet, document all conclusions, and work with the correct federal agency to complete any necessary next steps. DPH will complete risk assessments for the three local and seven tribal public health agencies and adjust subrecipient monitoring appropriately. DPH will continue to utilize risk assessments to inform a written monitoring plan for the Public Health Emergency Response grant. The monitoring plan will include a description of the subrecipient monitoring in reference to the risk level of the subrecipient. DPH will develop templates and procedures for completing and documenting desk reviews of subrecipient invoices. DPH will also use the Internal Controls Checklist to create a standard of assessing and documenting the reliance that can be placed on review of subrecipient single audit reports. DPH will develop and provide training on monitoring plans to staff with responsibilities for subrecipient monitoring activities. Finally, DPH will utilize the Internal Controls Checklist to implement management oversight to ensure monitoring is being completed and documented. Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Christina Isenring, Director Bureau of Operations, Division of Public Health christinam.isenring@dhs.wisconsin.gov

View Audit 349896

Finding 539214 (2024-305)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring § 200.332

Wisconsin Department of Health Services Planned Corrective Action: The Division of Public Health (DPH) will continue to utilize risk assessments to inform a written monitoring plan for the ELC grant. The monitoring plan will include a description of the subrecipient monitoring in reference to the ri...

Wisconsin Department of Health Services Planned Corrective Action: The Division of Public Health (DPH) will continue to utilize risk assessments to inform a written monitoring plan for the ELC grant. The monitoring plan will include a description of the subrecipient monitoring in reference to the risk level of the subrecipient. DPH will develop templates and procedures for completing and documenting desk reviews of subrecipient invoices. DPH will also use the Internal Controls Checklist to create a standard of assessing and documenting the reliance that can be placed on review of subrecipient single audit reports. DPH will develop and provide training on monitoring plans to staff with responsibilities for subrecipient monitoring activities. Finally, DPH will utilize the Internal Controls Checklist to implement management oversight to ensure monitoring is being completed and documented.Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Christina Isenring, Director Bureau of Operations, Division of Public Health christinam.isenring@dhs.wisconsin.gov

View Audit 349896

Finding 539210 (2024-309)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

Wisconsin Department of Health Services Planned Corrective Action: DHS agrees with the recommendation to continue efforts to implement the reporting improvements started after the prior year audit. As stated by LAB, updates have been made to the Federal Funding Accountability and Transparency Act (F...

Wisconsin Department of Health Services Planned Corrective Action: DHS agrees with the recommendation to continue efforts to implement the reporting improvements started after the prior year audit. As stated by LAB, updates have been made to the Federal Funding Accountability and Transparency Act (FFATA) reporting process and procedures since the prior audit, and they were implemented in the final quarter of SFY 2023-24. Unfortunately, at the time we received the prior year finding, much of SFY 2023-24 was complete, so we had little time to improve FY 2023- 24 reporting. Since the prior audit, all reporting has been accomplished in a timely manner, provided the Federal Award Identification Number (FAIN) was made available by the federal government in a timely manner. For many awards, including Substance Abuse Block Grant, this doesn’t become available for up to 10 months after the period of performance begins, making timely reporting of the subawards impossible. DHS is struggling to meet the extensive audit requirements of FFATA reporting, while also ensuring it adds value to the public. For example: The contract signed date is not captured in STAR and can’t be pulled by query. Manual intervention is required to locate the subaward signed date. • Though the description field is required, it is not displayed publicly in the subawards search results page under the FAIN. In this way, the field may not add value to the public, so DHS uses it to describe the award in ways that are administratively purposeful. • DHS must be informed of subawards by DCF and UW to report them. Reasonably, DHS relies on language in the interagency grant agreement to communicate with these agencies. This communication did not happen in all instances. Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Vanessa Paulsen, Section Chief Expenditure Accounting, Bureau of Fiscal Services, Division of Enterprise Services vanessa.paulsen@dhs.wisconsin.gov

View Audit 349896

Finding 539206 (2024-801)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring § 200.332

Planned Corrective Action: DNR has developed formal subrecipient monitoring policies and procedures for GLRI recipients and implemented this corrective action in June 2024 for the FY 2024-25 awards. Furthermore, DNR will perform risk assessments for existing subrecipients for ongoing projects under ...

Planned Corrective Action: DNR has developed formal subrecipient monitoring policies and procedures for GLRI recipients and implemented this corrective action in June 2024 for the FY 2024-25 awards. Furthermore, DNR will perform risk assessments for existing subrecipients for ongoing projects under open grants as of February 17, 2025, to ensure appropriate monitoring. Anticipated Completion Date: 6/1/25 Person responsible for corrective action: Name, Title: Wade Strickland, Director Division or Unit (if applicable): Office of Great Waters, Division of Environmental Management Email address: Wade.strickland@wisconsin.gov

View Audit 349896

Finding 539204 (2024-101)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

Planned Corrective Action: The Wisconsin Department of Administration (DOA) is committed to accountability and transparency in federal award administration, as is the objective of Federal Funding Accountability and Transparency Act (FFATA) reporting under 2 CFR s. 170. Accordingly, in March 2024, in...

Planned Corrective Action: The Wisconsin Department of Administration (DOA) is committed to accountability and transparency in federal award administration, as is the objective of Federal Funding Accountability and Transparency Act (FFATA) reporting under 2 CFR s. 170. Accordingly, in March 2024, in response to the auditor’s finding and recommendations, DOA inquired to the Office of Management and Budget (OMB) for clarification on the requirements for reporting subaward modifications in the FFATA Subaward Reporting System (FSRS). OMB’s response indicated that DOA should “use the total amount after adjusted,” which was DOA’s practice at the time and thus, was maintained. In February 2025, DOA became aware of U. S. General Services Administration (GSA) knowledge base article titled, “Five tips for accurate FFATA* subaward reporting”, published at the Federal Service Desk (fsd.gov). The article states, “When you modify a subaward, update the original report with the new information. If you modify the amount, replace the original amount with the new amount.” In response to that guidance, DOA updated its guidance to state agencies effective March 2025. DOA’s updated guidance also incorporated changes resulting from GSA’s February 27, 2025, announcement that FSRS.gov would be retired on March 6, 2025, and subaward reporting transitioned to SAM.gov effective March 8, 2025. State agencies were provided training regarding the updated guidance on March 6, 2025. Anticipated Completion Date: March 31, 2025 Person responsible for corrective action: Dustin Trickle, Executive Policy & Budget Manager State Budget Office Division of Executive Budget & Finance dustin.trickle1@wisconsin.gov

View Audit 349896

Finding 539180 (2024-308)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring § 200.332

Wisconsin Department of Health Services Planned Corrective Action: DHS will ensure that risk assessments are completed annually for each income maintenance consortia receiving federal funding under the Supplemental Nutrition Assistance Program. Our subrecipient monitoring approach will be documented...

Wisconsin Department of Health Services Planned Corrective Action: DHS will ensure that risk assessments are completed annually for each income maintenance consortia receiving federal funding under the Supplemental Nutrition Assistance Program. Our subrecipient monitoring approach will be documented in a written monitoring plan, to include maintaining appropriate documentation. We do note that the subrecipients in question are County Income Maintenance Consortia, which are generally considered low risk. Anticipated Completion Date: January 1, 2026Person responsible for corrective action: Dave Varana, Director Bureau of Fiscal Accountability and Management, Division of Medicaid Services dave2.varana@dhs.wisconsin.gov

View Audit 349896

Finding 539173 (2024-400)

Material Weakness 2024

State of Wisconsin

WI

School Nutrition Programs Subrecipient Monitoring Material Weakness

Planned Corrective Action: The Department of Public Instruction (DPI) will complete and submit reports for subaward information in the FFATA Subaward Reporting System (FSRS) for the Child Nutrition Cluster (CNC) starting in fiscal year 2025. The internal processes established to ensure proper report...

Planned Corrective Action: The Department of Public Instruction (DPI) will complete and submit reports for subaward information in the FFATA Subaward Reporting System (FSRS) for the Child Nutrition Cluster (CNC) starting in fiscal year 2025. The internal processes established to ensure proper reporting of subaward information did not include payments made for Child Nutrition Cluster grants, as the Department did not believe the FFATA requirement applied to these awards. Upon notification that DPI is required to include these awards, the written policies and procedures are being updated to include processes to identify which subawards and subrecipients have exceeded $30,000 and complete the monthly FFATA reporting as required. Anticipated Completion Date: Person responsible for corrective action: Michael Brendel, Assistant Director School Financial Services Team Division of Finance and Management Department of Public Instruction michael.brendel@dpi.wi.go

View Audit 349896

Finding 539172 (2024-712)

Significant Deficiency 2024

State of Wisconsin

WI

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.510

The Universities of Wisconsin (UW) will revise and strengthen documented procedures for preparing the Schedule of Expenditures of Federal Awards (SEFA) to include additional steps to accurately identify grant activity between UW universities and grant activity between UW universities and other state...

The Universities of Wisconsin (UW) will revise and strengthen documented procedures for preparing the Schedule of Expenditures of Federal Awards (SEFA) to include additional steps to accurately identify grant activity between UW universities and grant activity between UW universities and other state agencies. Additionally, documented procedures to accurately identify the grant reporting cluster will be revised. Additional training and guidance will be provided to UW university and administration stakeholders on revised documented procedures as a critical part of the improvement in the SEFA reporting process. Anticipated Completion Date: November 2025 Person responsible for corrective action: Josh Smith Senior Associate Vice President for Finance Universities of Wisconsin josh.smith@wisconsin.edu

View Audit 349896

Finding 539171 (2024-702)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring

Planned Corrective Action Research and Sponsored Programs staff will continue to work with USDA and FSRS helpdesk specialists on the report upload issue. However, beginning March 2025, FSRS will be retired and future subaward reporting will transition to SAM.gov. Until the new system is live, RSP st...

Planned Corrective Action Research and Sponsored Programs staff will continue to work with USDA and FSRS helpdesk specialists on the report upload issue. However, beginning March 2025, FSRS will be retired and future subaward reporting will transition to SAM.gov. Until the new system is live, RSP staff will continue to use the FSRS to submit financial reports and immediately provide notice to the USDA grant specialist of submission errors. The Integrated Award Environment (IAE) of the General Services Administration will provide training in advance of the new system going live. RSP staff will be required to participate in the IAE training. After the activation of the new reporting system, RSP will create new work procedures aligned to the new submittal requirements and provide additional in-house training to reporting specialists. Anticipated Completion Date: Anticipated Completion Date is August 30, 2025 Person responsible for corrective action: Angie Johnson, Assistant Director of Research and Financial Services Research and Sponsored Programs (RSP) angie.johnson@rsp.wisc.edu

View Audit 349896

Finding 539170 (2024-701)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332

Planned Corrective Action To assist research and program managers in managing subrecipient monitoring requirements for sponsored awards, RSP will review current procedures to ensure they are up-to-date and provide training to staff as required. Additionally, RSP will generate a report of subrecipien...

Planned Corrective Action To assist research and program managers in managing subrecipient monitoring requirements for sponsored awards, RSP will review current procedures to ensure they are up-to-date and provide training to staff as required. Additionally, RSP will generate a report of subrecipients that have met the threshold of federal expenditures in which a single audit is required. These reports will assist RSP staff in verifying compliance with single audit requirements by flagging subrecipients without a single audit on file, supporting the current procedure that prevents the issuance of new subaward agreements and modifications to active subawards. RSP has communicated to the subrecipient in question that their fiscal year 2024 single audit is required and that RSP will pause any issuance of subaward agreements and/or modifications until receipt and approval of their audit report. Anticipated Completion Date: Anticipated Completion Date is August 30, 2025 Person responsible for corrective action: Angie Johnson, Assistant Director of Research and Financial Services Research and Sponsored Programs (RSP) angie.johnson@rsp.wisc.edu

View Audit 349896

Finding 539169 (2024-713)

Material Weakness 2024

State of Wisconsin

WI

Cash Management Subrecipient Monitoring § 200.305

Planned Corrective Action: To complywith federal cash management requirements, Research and Sponsored Programs (RSP) will develop a responsive cash management policy and procedures to implement the policy for subrecipient agreements. The policy and subsequent procedure will specify the circumstance ...

Planned Corrective Action: To complywith federal cash management requirements, Research and Sponsored Programs (RSP) will develop a responsive cash management policy and procedures to implement the policy for subrecipient agreements. The policy and subsequent procedure will specify the circumstance and requisites a cash advance may be suitable. A standard cost reimbursable agreement will be otherwise executed. RSP will evaluate subrecipientsthat request agreements with advance paymentto determine whetherto issue an agreement with advance payment. Thisincludes determining whetherthe Subrecipient has a need for an advance payment as well asthe amount of advance payment needed. Forsubrecipientsthat RSP determinesto issue a subagreement with an advance payment, RSPwill issue agreementsthatincorporate 2 CFR 200.305(b)(1)(2)- federal payment requirements and include, as applicable, interest-bearing accountrequirements. RSP staffwill be trained on the new procedures and additionsto subrecipient agreements. Anticipated Completion Date: October 30, 2025 Person responsible for corrective action: Angie Johnson, Assistant Director of Research Financial Services Research and Sponsored Programs Angie.johnson@rsp.wisc.edu

View Audit 349896

Finding 539164 (2024-005)

Significant Deficiency 2024

Felician University

NJ

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Procurement and Suspension & Debarment Minority Serving Institutions and Higher Education Institutional Aid – Fostering Inclusive Excellence for STEM Achievement – Assistance Listing No. 84.031C Recommendation: We recommend the University document and implement policies and procedures that are align...

Procurement and Suspension & Debarment Minority Serving Institutions and Higher Education Institutional Aid – Fostering Inclusive Excellence for STEM Achievement – Assistance Listing No. 84.031C Recommendation: We recommend the University document and implement policies and procedures that are aligned with Uniform Guidance for procurement and suspension and debarment to ensure the University is following requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Felician University has documented and implemented policies and procedures that are aligned with Uniform Guidance for procurement and suspension and debarment to ensure the University is following requirements. Appropriate staff have been notified, and management will monitor this regularly throughout the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: July 1, 2025.

View Audit 349884 Questioned Costs: $1

Finding 539151 (2024-006)

Material Weakness 2024

Worker Education & Resource Center INC

CA

Questioned Costs Subrecipient Monitoring § 200.1 § 200.332 § 200.414 § 200.501

The Organization will update its subrecipient monitoring policies to ensure all required elements as defined in 2 CFR § 200.332 (a)(1) are included in subrecipient agreements, Additionally, a checklist will be established to perform a risk assessment process to evaluate subrecipient risk prior to co...

The Organization will update its subrecipient monitoring policies to ensure all required elements as defined in 2 CFR § 200.332 (a)(1) are included in subrecipient agreements, Additionally, a checklist will be established to perform a risk assessment process to evaluate subrecipient risk prior to contract execution and annually thereafter and to verify each subrecipient’s that meets the audit threshold and if required has a current Single Audit on file or is otherwise in compliance.

View Audit 349874 Questioned Costs: $1

Finding 539150 (2024-005)

Significant Deficiency 2024

Worker Education & Resource Center INC

CA

Questioned Costs Eligibility Subrecipient Monitoring

During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign...

During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign off on participant application forms and to be documented on the participants application before the participant can move forward in the program.

View Audit 349874 Questioned Costs: $1

Finding 539149 (2024-004)

Significant Deficiency 2024

Worker Education & Resource Center INC

CA

Questioned Costs Eligibility Subrecipient Monitoring

During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign...

During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign off on participant application forms and to be documented on the participants application before the participant can move forward in the program.

View Audit 349874 Questioned Costs: $1

Finding 539143 (2024-001)

Significant Deficiency 2024

Mountain Communities Supporting Education, Inc.

VT

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

We understand that the two areas of concern were related to: 1. Charging future grant expenses to prepaid expenses and accounts payable. We recognize that this occurrence was due to a one-time grant transfer from another organization. We have taken this as a learning opportunity and will not re...

We understand that the two areas of concern were related to: 1. Charging future grant expenses to prepaid expenses and accounts payable. We recognize that this occurrence was due to a one-time grant transfer from another organization. We have taken this as a learning opportunity and will not repeat this procedure. It is essential to adhere to proper accounting principles. 2. An error in the calculation of PTO. We agree that this was an oversight that could have been prevented by a secondary review of the data. While these were largely isolted incidents, we understand the importance of robust internal controls. Therefore, to more accurately state the ending balances on the MCSE Balance Sheet and to prevent similar issues in the future, we propose the following updates to our internal controls: 1. Segregation of Duties: Purpose: To ensure no single individual has complete control over all aspects of a financial transaction. 2. Approval Workflows: Purpose: To establish clear approval processes for all financial transactions. 3. Periodic Reconciliations: Purpose: To regularly compare balances in the general ledger with supporting documentation (e.g., bank statements, and subsidiary ledgers). We believe these enhancements will strengthen our financial management and ensure greater accuracy in our reporting. We are commiteeed to implementing these changes promptly and will provide documentation of their implementation.

View Audit 349831

Finding 539117 (2024-003)

Significant Deficiency 2024

Shoals Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

Description of Corrective Action Plan: Shoals Community School Corporation will follow and monitor all contracts including Davis-Bacon wage rate requirements. Shoals Community School Corporation had a new HVAC system installed since the audit period finding and followed the Davis-Bacon wage rate req...

Description of Corrective Action Plan: Shoals Community School Corporation will follow and monitor all contracts including Davis-Bacon wage rate requirements. Shoals Community School Corporation had a new HVAC system installed since the audit period finding and followed the Davis-Bacon wage rate requirements including internal controls to ensure compliance. Responsible Party and Timeline for Completion: Kindra Hovis, Superintendent has implemented Davis-Bacon wage requirements since the audit period.

View Audit 349820

Finding 539115 (2024-002)

Material Weakness 2024

Shoals Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Description of Corrective Action Plan: Shoals Community School Corporation will implement a secondary review of all reports submitted in the future regarding any federal funding. Kindra Hovis, Superintendent will share the reports with Kendra Wright, Treasurer and Kendra Wright, Treasurer, will shar...

Description of Corrective Action Plan: Shoals Community School Corporation will implement a secondary review of all reports submitted in the future regarding any federal funding. Kindra Hovis, Superintendent will share the reports with Kendra Wright, Treasurer and Kendra Wright, Treasurer, will share with Kindra Hovis, Superintendent all future federal awards’ expenditures and revenue reports to ensure accurate reviews and submissions. Responsible Party and Timeline for Completion: Kendra Wright, Treasurer and Kindra Hovis, Superintendent-this will be implemented monthly to review any federal funding moving forward.

View Audit 349820

Finding 539113 (2024-002)

Significant Deficiency 2024

Fairleigh Dickinson University

NJ

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.1

The University will implement an additional level of review within the Finance Department over the Schedule of Expenditures of Federal Awards in order to ensure accuracy and completeness of the schedule. In addition, there will be inclusion of the Office of Grants and Sponsored Projects in the prep...

The University will implement an additional level of review within the Finance Department over the Schedule of Expenditures of Federal Awards in order to ensure accuracy and completeness of the schedule. In addition, there will be inclusion of the Office of Grants and Sponsored Projects in the preparation and review of the schedule. The University is also looking into the implementation of software for award management to help avoid future oversights.

View Audit 349819

Finding 539107 (2024-001)

Significant Deficiency 2024

Puerto Rico Traffic Safety Commission

PR

Subrecipient Monitoring Reporting

We concur with the auditors’ recommendations. The Commission will comply with Federal Funding Accountability and Transparency Act reporting requirement for all first_x0002_tier sub-awards (sub-grant and subcontracts). A procedure will be established delineating the threshold, responsibilities in dat...

We concur with the auditors’ recommendations. The Commission will comply with Federal Funding Accountability and Transparency Act reporting requirement for all first_x0002_tier sub-awards (sub-grant and subcontracts). A procedure will be established delineating the threshold, responsibilities in data collection and reporting. Implementation Date: During the 2024-2025 fiscal year Responsible Person: Mr. Luis Carrucini Ortiz Finance Director

View Audit 349818

Finding 539104 (2024-004)

Significant Deficiency 2024

Mary Crane League

IL

Subrecipient Monitoring § 200.332

Condition: Review of the agreements with three subrecipients identified certain communications required were not included in the language of the agreement. Corrective Action Plan: The Center will review required communications and update agreements with subreceipients accordingly. Anticipated Comple...

Condition: Review of the agreements with three subrecipients identified certain communications required were not included in the language of the agreement. Corrective Action Plan: The Center will review required communications and update agreements with subreceipients accordingly. Anticipated Completion Date: June 30, 2025 Responsible Individual: Andy Navarro, Senior Accountant

View Audit 349811

Finding 539099 (2024-002)

Material Weakness 2024

Jefferson Local School District

OH

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.1 § 200.208 § 200.332 § 200.414

The District will discuss the results of this audit with our ESC to establish protocols and receive copies of their annual audit reports for review.

View Audit 349805

Finding 539079 (2024-001)

Significant Deficiency 2024

Community Crisis Center

IL

Subrecipient Monitoring Eligibility

Department of Justice 2024-001 Crime Victim Assistance Program Auditor’s Recommendation: We recommend Community Crisis Center, Inc. continue to review its files to ensure that all client files contain the required confidentiality and intake forms. We also recommend Community Crisis Center, Inc. im...

Department of Justice 2024-001 Crime Victim Assistance Program Auditor’s Recommendation: We recommend Community Crisis Center, Inc. continue to review its files to ensure that all client files contain the required confidentiality and intake forms. We also recommend Community Crisis Center, Inc. implement and enforce a policy to obtain the signed forms for all new clients and get any signed forms as soon as possible for any current clients. Additionally, Community Crisis Center, Inc. should conduct regular training and monitoring of employees to ensure confidentiality best practices are followed. Action Taken: Community Crisis center, Inc. will review files to ensure that confidentiality forms and intakes are present on a daily, monthly and quarterly basis for accuracy. In Addtiion, training will be provided to all new staff upon hiring, with quarterly reviews thereafter. If the funding agency has questions regarding this plan, please call me at 847-742-4088.

View Audit 349778

Finding 539078 (2024-003)

Significant Deficiency 2024

Northern Essex Community College

MA

Subrecipient Monitoring

Finding number: 2024-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.033 Award year: 2024 Corrective Action Plan: The Director of Financial Aid will send an email to all work-study supervisors outlining what has occur...

Finding number: 2024-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.033 Award year: 2024 Corrective Action Plan: The Director of Financial Aid will send an email to all work-study supervisors outlining what has occurred and reminding them of the consequences of allowing students to work during scheduled class time and approving such time. These consequences include reallocating the funding source for the time worked from work-study to the area’s/department's budget, issuing written warnings to both the student and the supervisor, appointing a new supervisor for the area/department, or revoking the department’s ability to hire work-study students. Going forward, all work-study supervisors will be required to attend an in-person or virtual meeting with the Federal Work-Study Coordinator for an in-depth orientation, rather than completing it online. This meeting will thoroughly cover the program’s guidelines, including how to read a student’s schedule. A second email will be sent to all work-study students from the Director of Financial Aid reminding them of their student obligations, the contract they signed as a student worker, and the requirement that they are not allowed to work during class time. Additionally, going forward, all work-study students will be required to attend an in-person or virtual meeting with the Federal Work-Study Coordinator to review the program's guidelines rather than completing it online. Furthermore, the Director of Financial Aid will coordinate with the Payroll Office to conduct an internal audit of approved 2024-2025 academic year work-study timesheets to ensure compliance with all Federal regulations regarding students working during class time. If any issues are identified during the audit, the appropriate action/s from above will be enforced. Timeline for Implementation of Corrective Action Plan: The emails and in-person/virtual orientations will be implemented by April 2025. The internal audit of approved work-study timesheets will be completed by June 30, 2025. Contact Person Despina Lambropoulos, Director of Financial Aid

View Audit 349777

Finding 539072 (2024-011)

Material Weakness 2024

City of Boston

MA

Questioned Costs Period of Performance Procurement, Suspension & Debarment § 200.303 § 200.308 § 200.309 § 200.403

Boston Public Schools will take a multi-step approach to ensure accuracy of spending to the grant award period. Anticipated Completion Date: January 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776 Questioned Costs: $1

Corrective Action Plans

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