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Finding 519209 (2024-002)
Significant Deficiency 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Compliance Requirement: Special tests and Provisions - Enrollment Corrective Action Plan: The Admissions and Records Office is currently responsible for reporting student enrollment to National Student Cle...
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Compliance Requirement: Special tests and Provisions - Enrollment Corrective Action Plan: The Admissions and Records Office is currently responsible for reporting student enrollment to National Student Clearinghouse (NSC). Once enrollment is validated and certified, it is reported directly to the National Student Loan Data System (NSLDS). Grayson College does not report enrollment directly in NSLDS. The OFA requests a copy of the validated and certified NSC enrollment report from the Admissions and Records Office to double check accuracy by performing a random selection of students to confirm they have been reported correctly in NSLDS. If, for some reason, a student’s enrollment is not correct in NSLDS, the OFA contacts NSC to get an understanding as to why it is not reported correctly to NSLDS. This happens after each validated and certified cycle, including all module terms (8-week and mini-mester). The College is investigating how to conduct a batch validation, which will be more robust than the sampling method. GC Financial Aid staff have received additional training and understand the importance of V4 and V5 verification coupled with accurate reporting to the NSLDS. They are committed to making sure these actions as stated occur each semester. Name of Contact Persons: Carolyn Kasdorf - Vice President of Business Services. Stephanie Martin - Director of Financial Aid and Veteran Services Projected Completion Date: 2025
2024-001 Investments for Public Works and Economic Development Facilities – Assistance Listing No. 11.300 Recommendation: The College should implement formal review procedures to document review and approvals over required reports in addition to procedures to ensure reports are being submitted timel...
2024-001 Investments for Public Works and Economic Development Facilities – Assistance Listing No. 11.300 Recommendation: The College should implement formal review procedures to document review and approvals over required reports in addition to procedures to ensure reports are being submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Routine communication between program directors and accounting staff will include discussion of reporting timeline in order to ensure timely submission. The Finance Department will review and approve required reports that are prepared by grant program directors. Name(s) of the contact person(s) responsible for corrective action: Jacob Wheeler, Chief Financial Officer Planned completion date for corrective action plan: February 28, 2025.
2024-003 Career and Technical Education – Basic Grant to States – Assistance Listing No. 84.048 Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented tim...
2024-003 Career and Technical Education – Basic Grant to States – Assistance Listing No. 84.048 Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will conduct an annual review and certification of time and effort. Name(s) of the contact person(s) responsible for corrective action: Jacob Wheeler, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2025
2024-002 Student Financial Assistance Cluster - Assistance Listing No. 84.007; 84.033; 84.063; 84.268 Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed accurately and federal funds are returned timely. Expla...
2024-002 Student Financial Assistance Cluster - Assistance Listing No. 84.007; 84.033; 84.063; 84.268 Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed accurately and federal funds are returned timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The records identified with incorrect R2T4 calculations have been recalculated, reported to COD and funds returned. In order to best ensure policies and procedures for R2T4 calculations, additional staff have been trained to ensure calculations are checked and double checked to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Katelyn Dawson, Director of Financial Aid, Veteran Services & Student Employment Planned completion date for corrective action plan: All corrections have been submitted as of October 9, 2024. Training of additional staff in progress – to be completed by February 28, 2025.
Title funds reporting responsibilities and timeline Meeting attendants: Cynthia Marrero[grant coordinator], Janira Gonzalez[accounting supervisor], Parth Patel [senior accountant], and Xin Yi [CFO] Date: 11/19/2024 Below the clarification regarding Title Funds grant reporting:  In May, PDE issues a...
Title funds reporting responsibilities and timeline Meeting attendants: Cynthia Marrero[grant coordinator], Janira Gonzalez[accounting supervisor], Parth Patel [senior accountant], and Xin Yi [CFO] Date: 11/19/2024 Below the clarification regarding Title Funds grant reporting:  In May, PDE issues a preliminary award for the following school year  In the first week of July, Grant Coordinator submits consolidated application with grant budget o Grant Budget (eGrants) prepared by Grant Coordinator needs to match with school-wide plan (FRCPP) by Principals o Grant coordinator will request salaries and benefits information from Payroll Director and vendor information based on plans o THe positions listed in the plan and budget need to meet twice a year. The school principals need to document it. The Grant Coordinator will communicate it. o Grant Coordinator needs to provide the award letter and the consolidated application/agreement to the Accounting Department as soon as it’s approved.  In July, Senior Accountant needs to accrue the revenues based on the preliminary allocation o The Senior Accountant needs to update the AR workpaper to reflect the allocation.  Starting in January during the school year, the Senior Accountant needs to file the quarterly cash on hand report (three reports) based on estimated expenses. The report is due by the 10th of the month following the conclusion of each quarter. o When grant expenses need to be reconciled and reclassified between Grant Coordinator and Accounting Supervisor monthly. The Accounting Supervisor sets up the recurring calendar invite. o Accounting Supervisor needs to review and confirm o The Accounting Supervisor sets up a calendar reminder for the Senior Accountant to prepare the quarterly cash on hand report and another one for the due date.  In January, Grant Coordinator will collect time and efforts certificates for positions included in the plan and budget from July (or whenever the grant period starts) to December  In February, PDE issues the revised allocation. The Grant Coordinator needs to forward those revised award letters to the Accounting Department as soon as they’re received.  In March, Senior Accountant needs to reconcile and accrue revenues based on revised allocation. If needed, a retroactive adjustment is made for year to date revenues o Senior Accountant needs to update AR work paper to reflect the revised allocation  By April, Grant Coordinator needs to submit the revised application along with the budget to match the school wide plan o The Grant Coordinator needs to send a copy of the revised consolidated agreement to the accounting department as soon as they’re approved.  In July, Grant Coordinator needs to compile the expenses for final expenditure report (FER) and submit the reports o A copy of the FER needs to be provided to the accounting department.  In July, Grant Coordinator will collect time and efforts certificates for positions included in the plan and budget from January to June  In August, the AR workpaper needs to reconciled to be audit ready in both cash receipts and revenue accrual
Title funds reporting responsibilities and timeline Meeting attendants: Cynthia Marrero[grant coordinator], Janira Gonzalez[accounting supervisor], Parth Patel [senior accountant], and Xin Yi [CFO] Date: 11/19/2024 Below the clarification regarding Title Funds grant reporting:  In May, PDE issues a...
Title funds reporting responsibilities and timeline Meeting attendants: Cynthia Marrero[grant coordinator], Janira Gonzalez[accounting supervisor], Parth Patel [senior accountant], and Xin Yi [CFO] Date: 11/19/2024 Below the clarification regarding Title Funds grant reporting:  In May, PDE issues a preliminary award for the following school year  In the first week of July, Grant Coordinator submits consolidated application with grant budget o Grant Budget (eGrants) prepared by Grant Coordinator needs to match with school-wide plan (FRCPP) by Principals o Grant coordinator will request salaries and benefits information from Payroll Director and vendor information based on plans o THe positions listed in the plan and budget need to meet twice a year. The school principals need to document it. The Grant Coordinator will communicate it. o Grant Coordinator needs to provide the award letter and the consolidated application/agreement to the Accounting Department as soon as it’s approved.  In July, Senior Accountant needs to accrue the revenues based on the preliminary allocation o The Senior Accountant needs to update the AR workpaper to reflect the allocation.  Starting in January during the school year, the Senior Accountant needs to file the quarterly cash on hand report (three reports) based on estimated expenses. The report is due by the 10th of the month following the conclusion of each quarter. o When grant expenses need to be reconciled and reclassified between Grant Coordinator and Accounting Supervisor monthly. The Accounting Supervisor sets up the recurring calendar invite. o Accounting Supervisor needs to review and confirm o The Accounting Supervisor sets up a calendar reminder for the Senior Accountant to prepare the quarterly cash on hand report and another one for the due date.  In January, Grant Coordinator will collect time and efforts certificates for positions included in the plan and budget from July (or whenever the grant period starts) to December  In February, PDE issues the revised allocation. The Grant Coordinator needs to forward those revised award letters to the Accounting Department as soon as they’re received.  In March, Senior Accountant needs to reconcile and accrue revenues based on revised allocation. If needed, a retroactive adjustment is made for year to date revenues o Senior Accountant needs to update AR work paper to reflect the revised allocation  By April, Grant Coordinator needs to submit the revised application along with the budget to match the school wide plan o The Grant Coordinator needs to send a copy of the revised consolidated agreement to the accounting department as soon as they’re approved.  In July, Grant Coordinator needs to compile the expenses for final expenditure report (FER) and submit the reports o A copy of the FER needs to be provided to the accounting department.  In July, Grant Coordinator will collect time and efforts certificates for positions included in the plan and budget from January to June  In August, the AR workpaper needs to reconciled to be audit ready in both cash receipts and revenue accrual
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City did not have adequate controls in place to exercise its oversight responsibility of eligibility dete...
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City did not have adequate controls in place to exercise its oversight responsibility of eligibility determinations that were reviewed by a contractor for the program. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Julie Schneider; Anticipated completion date: June 2025 Planned Corrective Action - The City will implement a control for completeness and accuracy by hosting regular meetings with the contractor to review recent projects for which the contractor has documented their determinations of income eligibility. When a recently-reviewed project is not due for an annual review, staff will still have timely insight into the income eligibility of properties in its HOME portfolio, thereby maintaining compliance with HOME program regulations.
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City is required to track and report program income within HUD’s Integrated Disbursement and Information ...
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City is required to track and report program income within HUD’s Integrated Disbursement and Information System (IDIS) and the general ledger. The city reported fiscal 2024 program income in fiscal 2025. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Regina Greear, Julie Schneider; Anticipated completion date: June 2025 Planned Corrective Action - The city is in the process of enhancing processes and controls to ensure timely, accurate and consistent receipts of the program income and the reconciliations.
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City’s on-site inspections for compliance with the housing quality standards are triggered by City’s proc...
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City’s on-site inspections for compliance with the housing quality standards are triggered by City’s process to audit developers for compliance with HOME eligibility requirements. This basis is more restrictive than Federal requirements for Housing Quality Inspections At the end of an inspection cycle a certificate of completion is completed and signed by the responsible inspector. The City did not have effective controls to ensure the certificate of completion, is reviewed for completeness and accuracy. The City did not inspect the 20% of the units, as required by their policy. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Julie Schneider; Anticipated completion date: June 2025 Planned Corrective Action - The City will review its processes and implement additional controls to ensure certificates of completion are reviewed for completeness and accuracy and to verify 20% of the units are inspected to comply with the HOME Program manual and federal regulations related to Housing Quality Standards.
Federal Program, Assistance Listing Number and Name - ALN 97.036, Department of Homeland Security, Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Condition: Original Finding Description - The FEMA grant expenses are charged to various funds in the general ledger over...
Federal Program, Assistance Listing Number and Name - ALN 97.036, Department of Homeland Security, Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Condition: Original Finding Description - The FEMA grant expenses are charged to various funds in the general ledger over several years but is managed and tracked by project in a manual spreadsheet which agrees to the amount of expenses reported on the fiscal year 2024 Schedule of Expenditures of Federal Awards (SEFA). FEMA expenditures are reported on the SEFA when there is an award and expenditures. Given that the award is made subsequent to the expenditures being incurred a manual spreadsheet is used to track expenditures being charged to the grant. There were instances of duplicated costs in the manual spreadsheet. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Istakur Rahman; Anticipated completion date: June 2025 Planned Corrective Action - The identified duplicate cost was an isolated occurrence caused by an oversight during the spreadsheet preparation process. While existing controls are in place, management will perform a secondary review of the end-to-end process to enhance these controls.
2024-001 Audit Finding: ALN: 10.565 Grant No.: 204642 Grant Period: Year ended September 30, 2024 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o CSFP staff scan applications daily. These ...
2024-001 Audit Finding: ALN: 10.565 Grant No.: 204642 Grant Period: Year ended September 30, 2024 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o CSFP staff scan applications daily. These applications are then stored in SharePoint. We have 2-3 volunteers weekly who rename applications based on Client ID, Name, and Expiration Date, then file them electronically based on their expiration date. This ensures that we are always up to date on having an electronic version of our CSFP applications. o Before shredding any applications that have been scanned, we confirm that the application exists in the system (done by CSFP staff). • If an application is missing: o Confirm that application information is in ClientTrack and document through a generated printed application. o Send application to distribution site for next distribution, to ensure participant signs new application before they receive another CSFP box. Anticipated Completion Date: This process was fully implemented at the end of May 2024. It should be noted that applications have a 3-year certification period, so the full effect of the new process won’t be realized until spring of 2027. Contact: Dan Fuhrman, Controller Second Harvest Heartland 7101 Winnetka Ave N Brooklyn Park, MN 55428 651-209-7901 651-484-1064 (fax)
Corrective Action Plan: In this case, the correct information is being captured in UKG, the system of record, but the data was recorded incorrectly in the general ledger. The error occurred while trying to correct the general ledger coding error and inadvertently removed the dollars from the incor...
Corrective Action Plan: In this case, the correct information is being captured in UKG, the system of record, but the data was recorded incorrectly in the general ledger. The error occurred while trying to correct the general ledger coding error and inadvertently removed the dollars from the incorrect employee. rather than the employee where the error occurred. There already is a review process for journal entries before posting but they missed this mistake. We will review journal entries more closely moving forward. Responsible Individuals: André Prahl, Director of Finance Anticipated Completion Date: December 3, 2024
Finding Number: 2024-001 Prior Year Finding: No Federal Agency: US Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: N/A (7/01/23 – 6/30/24...
Finding Number: 2024-001 Prior Year Finding: No Federal Agency: US Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: N/A (7/01/23 – 6/30/24) Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Food Services will review annual contracts in July to determine if the total contract value of any new contracts exceeds $25,000. Such contracts will be monitored and submitted to the BOE for approval as required. Name(s) of the contact person(s) responsible for corrective action: Karen Sarno, Supervisor of Food Services Planned completion date for corrective action plan: For immediate implementation and ongoing.
Finding Number: 2024-002 Prior Year Finding: Yes Federal Agency: US Department of Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Assistance Listing: 21.027 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 211851 (3/3/2021 – ...
Finding Number: 2024-002 Prior Year Finding: Yes Federal Agency: US Department of Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Assistance Listing: 21.027 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 211851 (3/3/2021 – 12/31/2024) Compliance Requirement: Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance Recommendation We recommend that the Board review its policies and procedures to ensure they include the three options for determining suspension and debarment status listed in 2 CFR 180.300 and that controls are sufficient to ensure that the suspension and debarment status is verified for all vendors prior to entering into covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. However, WCPS did adjust our practices during fiscal year 2024 based on guidance from our previous audit firm to add the suspension and debarment affidavit to all new vendor registrations and service contracts. Action taken in response to finding: Effective immediately, the Purchasing Department will review all requisitions that are going against Fund 02 (Restricted Fund) and ensure that the vendor has been checked for suspension/debarment. New vendors are required to sign an affidavit that they have not been suspended or debarred. This check will ensure that old vendors that were in place prior to the FY 2023 finding have been validated against SAM.GOV or have a signed affidavit to ensure they have not been suspended or debarred. We will also be sending emails to our current vendors to ensure that we have a signed affidavit on file. Name(s) of the contact person(s) responsible for corrective action: Adam Pelc, Supervisor of Accounting and Scott Bachtell, Supervisor of Purchasing Planned completion date for corrective action plan: For immediate implementation and ongoing.
Finding Number: 2024-004 Prior Year Finding: No Federal Agency: US Department of Education Federal Program: Eduation Stabilization Fund Assistance Listing: 84.425 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 211935 3/24/21 - 9/30/23 Complianc...
Finding Number: 2024-004 Prior Year Finding: No Federal Agency: US Department of Education Federal Program: Eduation Stabilization Fund Assistance Listing: 84.425 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 211935 3/24/21 - 9/30/23 Compliance Requirement: Davis-Bacon Act Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation We recommend that the Board enhance its policies and procedures to ensure the effective monitoring of compliance with Davis-Bacon wage requirements. Procedures should include regular verification of wage determinations, monitoring of contractor and subcontractor payrolls, and documentation of compliance efforts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective immediately, we will start recording on a spreadsheet the Contract number and weeks covered for certified payrolls we receive that falls under the Davis-Bacon Act. This spreadsheet will have an approval column and date column to document our monitoring procedures for tracking and audit purposes. Name(s) of the contact person(s) responsible for corrective action: Adam Pelc, Supervisor of Accounting and Rob Rollins, Director of Facilities Planned completion date for corrective action plan: For immediate implementation and ongoing.
Finding Number: 2024-003 Prior Year Finding: Yes Federal Agency: US Department of Education Federal Program: Special Education Grants to States Assistance Listing: 84.027 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 231072 10/1/22 - 9/30/24 Co...
Finding Number: 2024-003 Prior Year Finding: Yes Federal Agency: US Department of Education Federal Program: Special Education Grants to States Assistance Listing: 84.027 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 231072 10/1/22 - 9/30/24 Compliance Requirement: Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance Recommendation We recommend that the Board review its policies and procedures to ensure they include the three options for determining suspension and debarment status listed in 2 CFR 180.300 and that controls are sufficient to ensure that the suspension and debarment status is verified for all vendors prior to entering into covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. However, WCPS did adjust our practices during fiscal year 2024 based on guidance from our previous audit firm to add the suspension and debarment affidavit to all new vendor registrations and service contracts. Action taken in response to finding: Effective immediately, the Purchasing Department will review all requisitions that are going against Fund 02 (Restricted Fund) and ensure that the vendor has been checked for suspension/debarment. New vendors are required to sign an affidavit that they have not been suspended or debarred. This check will ensure that old vendors that were in place prior to the FY 2023 finding have been validated against SAM.GOV or have a signed affidavit to ensure they have not been suspended or debarred. We will also be sending emails to our current vendors to ensure that we have a signed affidavit on file. Name(s) of the contact person(s) responsible for corrective action: Adam Pelc, Supervisor of Accounting and Scott Bachtell, Supervisor of Purchasing Planned completion date for corrective action plan: For immediate implementation and ongoing.
Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be ...
Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025
Finding 2024-003 – Child Nutrition Cluster - Reporting Context: During the testing of claim reimbursements, we noted two monthly reimbursements in a sample of four claims where the number of meals claimed for reimbursement did not agree to underlying meal system reports. For one claim reimbursemen...
Finding 2024-003 – Child Nutrition Cluster - Reporting Context: During the testing of claim reimbursements, we noted two monthly reimbursements in a sample of four claims where the number of meals claimed for reimbursement did not agree to underlying meal system reports. For one claim reimbursement, there was an overstatement of $9,976 and on another an understatement of $1,467. This resulted in a net over reimbursement $8,509 in the testing sample. Contact Person Responsible for Corrective Action: Leslie Beach, Director of Food Services Contact Phone Number: 812-542-2245 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A new person has been hired in this position. A manager will review claim reimbursements. Anticipated Completion Date: Immediate correction.
View Audit 336751 Questioned Costs: $1
Finding 2024-002 – Child Nutrition Cluster – Procurement Context: For one of the two small purchase method procurements sampled for testing, we noted that the School Corporation, did not obtain quotes from an adequate number of qualified sources. The sample item amount disbursed was $69,649 in FY2...
Finding 2024-002 – Child Nutrition Cluster – Procurement Context: For one of the two small purchase method procurements sampled for testing, we noted that the School Corporation, did not obtain quotes from an adequate number of qualified sources. The sample item amount disbursed was $69,649 in FY23 and $110,313 in FY24 for food service technology support. The School Corporation did properly perform a suspension and debarment check on the vendor. Contact Person Responsible for Corrective Action: Leslie Beach, Director of Food Services Contact Phone Number: 812-542-2245 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: An RFP will be conducted for the technology support. Anticipated Completion Date: Summer 2025
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal review control in place. There is no documented, secondary review for the applications entered in the ...
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal review control in place. There is no documented, secondary review for the applications entered in the food service software which determines eligibility. Additionally, there was no documented review by School Corporation personnel of the Income Eligibility Guidelines used by the food service software which are updated on annual basis. Contact Person Responsible for Corrective Action: Leslie Beach, Director of Food Services Contact Phone Number: 812-542-2245 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A manager will review eligibility determination and guidelines moving forward. Anticipated Completion Date: Immediate correction.
Recommendation: We recommend that the District implements a process that will ensure all Title IV funds are awarded at proper amounts. Action taken in response to finding: Student’s award was adjusted to appropriately match the EFC of a subsequent ISIR that had not been processed at the time of awa...
Recommendation: We recommend that the District implements a process that will ensure all Title IV funds are awarded at proper amounts. Action taken in response to finding: Student’s award was adjusted to appropriately match the EFC of a subsequent ISIR that had not been processed at the time of awarding. Evidence of that change was provided to auditors in July 2024. Refresher training was provided to analysts to improve monitoring the output files of the ISIR import process (RCRTPxx) that identifies subsequent ISIRs received for students with locked records. Names of the contact persons responsible for corrective action: Patrick Scott and Anna Marie Troupe Planned completion date for corrective action plan: July 2024
View Audit 336749 Questioned Costs: $1
Recommendation: We recommend the District re-evaluate their procedures for providing up-to-date URL information to the Department of Education. Action taken in response to finding: This is a relatively new requirement that was overlooked, and we are happy that the auditors found it. The District ha...
Recommendation: We recommend the District re-evaluate their procedures for providing up-to-date URL information to the Department of Education. Action taken in response to finding: This is a relatively new requirement that was overlooked, and we are happy that the auditors found it. The District has submitted the URL for its contracts with BankMobile to the Department’s website. If the URL for those contracts should change, then the District will need to update those URLs. Please note that the public-facing database of those URLs is updated irregularly—the last update was in January of 2024—and any future submission should have a date stamp somehow attached for future audits. There is a very real possibility that a school could provide this information, but not have it reflected in the database. Names of the contact person responsible for corrective action: Patrick Scott, Dean –Financial Aid, Anna Marie Troupe, Financial Aid Supervisor Planned completion date for corrective action plan: December 2024
Recommendation: We recommend the District re-evaluate their procedures for processing and documenting outstanding Title IV funds to the Department of Education. Action taken in response to finding: As this is a multi-year finding, the Financial Aid department and the Business Services department ha...
Recommendation: We recommend the District re-evaluate their procedures for processing and documenting outstanding Title IV funds to the Department of Education. Action taken in response to finding: As this is a multi-year finding, the Financial Aid department and the Business Services department have been working closely this term to develop a coordinated approach to avoid the issue going forward. Our procedures have been changed drastically. Once a student appears on a timeout / stale-dated check report from the vendor responsible for delivering aid to our students, we are reversing the funds and processing that reversal through COD first, then reaching out to the student to see if they need to make arrangements for correcting their address. This was done in the opposite fashion in prior years, and while it reduced delays for students who could rectify things, it carried too much risk of being forgotten and the 240 day mark being surpassed. The financial aid department has committed to placing the reversals and processing them through COD within seven business days of receiving the notification from the vendor and/or Business Services. This is far stricter than the federal regulations, but a seemingly necessary step to ensure compliance. Additionally, the Business Services team is aware of the impossibility of delivering aid beyond 240 days of the original check issuance and is helping the financial aid team to understand issuance dates in situations where Title IV aids may be commingled with other financial aid across multiple disbursement attempts. This coordination will ensure the District’s compliance going forward. Name of the contact person responsible for corrective action: Patrick Scott, Dean – Financial Aid, Shannon Beckham –Director of Business Services Planned completion date for corrective action plan: December 2024
View Audit 336749 Questioned Costs: $1
Recommendation: We recognize the District made corrective action after the June 30, 2023 audit and implemented those controls during the Fall 2023 semester. We recommend the District continue to follow those controls put in place to ensure compliance with the aforementioned criteria. Action taken i...
Recommendation: We recognize the District made corrective action after the June 30, 2023 audit and implemented those controls during the Fall 2023 semester. We recommend the District continue to follow those controls put in place to ensure compliance with the aforementioned criteria. Action taken in response to finding: The District reviewed its enrollment reporting procedures and ensured that information—especially the effective date of status changes—is accurately reported to NSLDS as required by regulations. Name of the contact persons responsible for corrective action: Alysa Borelli, Dean—Enrollment Services, and Patrick Scott, Dean – Financial Aid Planned completion date for corrective action plan: These corrections were already put into place during Fall 2023 when the issue was discovered in the FY 2023 audit.
Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: As this finding has occurred in multiple years, it is one of the financial aid team’s top priorities. Return to Ti...
Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: As this finding has occurred in multiple years, it is one of the financial aid team’s top priorities. Return to Title IV calculations are complex operations—especially in the California Community College system where multiple Pell awards per term and high withdrawal rates are common—that require time and focus. This year’s batch of calculations were problematic due for several reasons: • Human error • Insufficient number of staff capable of reliably performing calculations • Failure to retain students who have received financial aid beyond the 60% mark of the term • A typographical error in the college’s end date for Fall 2023 required us to re-calculate all Return to Title IV calculations, making each of those calculations a technical violation of Title IV regulations since they were done outside the limited time window We have taken the following actions: • Increased the number of people in the department who are capable of performing calculations • Provided support for two staff members to obtain their NASFAA certification in Return to Title IV funds calculations • Requested out-of-class status to remunerate one of our student services assistants who obtained that certification so that they can be involved in these calculations going forward • Emphasized the importance of timely calculations in staff meetings and evaluations • Altered our procedures to include deliberate consideration of dates involved to better control the timeliness of both calculations and returning funds to the Title IV programs. • Added a step to the new aid year setup that verifies that the term start, and end dates entered in the Banner® system are correct. Names of the contact persons responsible for corrective action: Patrick Scott, Dean – Financial Aid, and Anna Marie Troupe, Financial Aid Supervisor Planned completion date for corrective action plan: January 2025
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