Corrective Action Plans

Finding 395226 (2023-046)

Material Weakness 2023

RI

Allowable Costs / Cost Principles Eligibility Material Weakness

Finding 2023-046 – Corrective Action Plan As a result of the USDOE review, RIDE has made the necessary changes to the redistribution of unspent funds. Anticipated Completion Date: The corrected process for redistributing unspent funds from prior years was communicated to the field during the FY24 ...

Finding 2023-046 – Corrective Action Plan As a result of the USDOE review, RIDE has made the necessary changes to the redistribution of unspent funds. Anticipated Completion Date: The corrected process for redistributing unspent funds from prior years was communicated to the field during the FY24 Perkins Launch Webinar on June 8, 2023. The, corrected calculation redistribution was calculated and implemented on November 27, 2023, when the FY23 funds were redistributed. Contact Person: Mark Dunham, Chief Financial Officer, Department of Elementary & Secondary Education mark.dunham@ride.ri.gov

View Audit 305097

Finding 395225 (2023-045)

Significant Deficiency 2023

State of Rhode Island

RI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility

Finding 2023-045 – Corrective Action Plan This error was identified with the USDOE as part of the monitoring in May 2023. All prior years were correct – this was a one-time error in the calculation spreadsheet. As a result, the USDOE did not believe this occurrence rose to the level of a finding ...

Finding 2023-045 – Corrective Action Plan This error was identified with the USDOE as part of the monitoring in May 2023. All prior years were correct – this was a one-time error in the calculation spreadsheet. As a result, the USDOE did not believe this occurrence rose to the level of a finding – but rather a procedural suggestion to have the calculation spreadsheet reviewed as part of an internal control procedure. Although the issue was discovered in May 2023, the USDOE did not feel the corrections was necessary to be implemented prior to June 30, 2023, as suggested by RIDE. The rationale was due to a projection of a large amount of unexpended FY23 funding - prior to redistributing the unexpended funds, the correct allocation calculation would be applied which would correct most of the previous allocations. Anticipated Completion Date: The correct allocation calculation was applied to the FY2023 Perkins Secondary funds on June 6, 2023. Contact Person: Mark Dunham, Chief Financial Officer, Department of Elementary & Secondary Education mark.dunham@ride.ri.gov

View Audit 305097

Finding 395223 (2023-044)

Significant Deficiency 2023

State of Rhode Island

RI

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

Finding 2023-044 – Corrective Action Plan 2023-044a – RIDE has developed written policies and procedures for the maintenance of AcceleGrants user accounts that will have all inactive users removed after 12 months of inactivity. Anticipated Completion Date: October 31, 2024 2023-044b – RIDE financ...

Finding 2023-044 – Corrective Action Plan 2023-044a – RIDE has developed written policies and procedures for the maintenance of AcceleGrants user accounts that will have all inactive users removed after 12 months of inactivity. Anticipated Completion Date: October 31, 2024 2023-044b – RIDE finance and IT offices will review the user complementary controls noted in the vendors most currently available SOC2 report and implement suggested controls that are deemed appropriate, reasonable, and necessary by the joint RIDE team. RIDE will have this finding resolved by December 31,2024. Anticipated Completion Date: December 31, 2024 2023-044c – Finance and IT at RIDE are working together to determine the correct schedule for regular IT risk assessments. The departments are also in the process of reviewing the disaster recovery plans for the vendor, and a vendor management plan. Anticipated Completion Date: December 31, 2024 Contact Person: Mark Dunham, Chief Financial Officer, Department of Elementary & Secondary Education mark.dunham@ride.ri.gov

View Audit 305097

Finding 395222 (2023-043)

Significant Deficiency 2023

State of Rhode Island

RI

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions § 200.332

Finding 2023-043 – Corrective Action Plan Parameters regarding charter management organizations are in the charter school application, but additionally, Charter Management Organizations applicants will be asked to file a plan with the Office of School Opportunities on how they will avoid conflicts ...

Finding 2023-043 – Corrective Action Plan Parameters regarding charter management organizations are in the charter school application, but additionally, Charter Management Organizations applicants will be asked to file a plan with the Office of School Opportunities on how they will avoid conflicts of interest and related party transactions or insufficient segregation of duties between the Charter School and CMO. This request will be made by the Office of School Opportunities to the applicant after the applicant has received an approved completeness check. This answer will be reviewed by RIDE’s legal office before anything proceeds forward with the application". Under current practice, all application teams need to complete an RFP, with a full public comment period and public hearings and approval by the Council on Elementary and Special Education, in order to open a charter. RIDE has included a question in this year's annual subrecipient monitoring survey (which feeds into the annual risk assessment), asking Charters if they have a relationship with a Charter Management Organization (CMO). If they respond 'yes', we ask if they have written internal controls, policies and procedures specific to the CMO relationship and how the Charter School mitigates potential conflicts of interest, related party transactions and/or insufficient segregation of duties. We request that they upload a any written internal control, policies and procedures specific to the CMO relationship (if any). The survey with this revised language was sent out to subrecipients on April 19, 2024. Anticipated Completion Date: September 30, 2024 Contact Person: Mark Dunham, Chief Financial Officer, Department of Elementary & Secondary Education mark.dunham@ride.ri.gov

View Audit 305097

Finding 395218 (2023-041)

Significant Deficiency 2023

State of Rhode Island

RI

Special Tests & Provisions Student Financial Aid Significant Deficiency

Finding 2023-041 – Corrective Action Plan There is no disagreement with the audit finding. The financial aid office has identified the position within the department that is responsible for completing monthly reconciliation or the Direct Lending program. This position has been given the policy an...

Finding 2023-041 – Corrective Action Plan There is no disagreement with the audit finding. The financial aid office has identified the position within the department that is responsible for completing monthly reconciliation or the Direct Lending program. This position has been given the policy and procedures related to reconciliation and has immediately begun following these procedures. This position will also seek out additional resources and trainings to ensure compliance moving forward. The director will support the process by allowing the time for these processes to be done on a monthly basis as well as provide support for future trainings. Anticipated Completion Date: January 2024 Contact Person: Jennifer Burke, Interim Director of Financial Aid, Rhode Island College jburke1@ric.edu

View Audit 305097

Finding 395210 (2023-042)

Significant Deficiency 2023

State of Rhode Island

RI

Special Tests & Provisions Student Financial Aid Significant Deficiency § 200.303

Finding 2023-042 – Corrective Action Plan There is no disagreement with the audit finding. The University has enacted an Information Security Policy, “URI Information Technology Standard”, which was issued on December 6, 2023. This standard defines the minimum information security requirements fo...

Finding 2023-042 – Corrective Action Plan There is no disagreement with the audit finding. The University has enacted an Information Security Policy, “URI Information Technology Standard”, which was issued on December 6, 2023. This standard defines the minimum information security requirements for the University of Rhode Island. The full standard can be found at the following URL: https://uri0.sharepoint.com/sites/URIInformationTechnologyServicesCommunication/SitePages/ITS-Security.aspx?ga=1. Anticipated Completion Date: December 6, 2023 Contact Persons: Gabrile Fariello, Interim Chief Information Officer, University of Rhode Island gfariello@uri.edu Michael Khalfayan, Chief Information Systems Officer, University of Rhode Island mkhalfayan@uri.edu

View Audit 305097

Finding 395209 (2023-040)

Significant Deficiency 2023

State of Rhode Island

RI

Subrecipient Monitoring Special Tests & Provisions Student Financial Aid

Finding 2023-040 – Corrective Action Plan There is no disagreement with the audit finding. The College has designated the Director of Information Security to oversee the information security function. The College has contracted with a firm to function as a virtual Certified Information Security O...

Finding 2023-040 – Corrective Action Plan There is no disagreement with the audit finding. The College has designated the Director of Information Security to oversee the information security function. The College has contracted with a firm to function as a virtual Certified Information Security Officer (vCISO) to support compliance as well as provide training and consulting services. The Assistance Vice President, Chief Information Officer is tasked with ensuring that the Written Information Security Program is updated annually and that compliance is maintained. Anticipated Completion Date: June 2024 Contact Person: Pamela Christman, Assistance Vice President, Chief Information Officer, Rhode Island College pchristman@ric.edu

View Audit 305097

Finding 395208 (2023-039)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding 2023-039 – Corrective Action Plan Auditee Views: The charging of a former employee’s payroll costs in full to SFRF for five pay periods after the employee separated from service in the Pandemic Recovery Office (PRO) was not due to any errors or omissions on the part of PRO. PRO never inclu...

Finding 2023-039 – Corrective Action Plan Auditee Views: The charging of a former employee’s payroll costs in full to SFRF for five pay periods after the employee separated from service in the Pandemic Recovery Office (PRO) was not due to any errors or omissions on the part of PRO. PRO never included this employee on the Master Time Sheet for the office in any of these pay periods nor did PRO review and approve the timesheets of this employee during the five pay periods in question. All necessary actions were taken by PRO to demonstrate that the employee in question was no longer an employee of PRO and the failure to pay this employee from the proper account (not SFRF) lies with the entity that is responsible for the processing of the Department of Administration’s payroll and not PRO. The employee within the Division of Purchases was a Division of Purchases FTE that was dedicated to SFRF. SFRF was used to pay this employee, but the employee did not appear on the Pandemic Recovery Office’s (PRO) Master Time Sheet because they were not a PRO FTE. This employee did show up on the Division of Purchases Master Time Sheet and their timesheets were reviewed and approved by Division of Purchases supervisory staff to ensure that only time and effort dedicated to SFRF were paid for by SFRF. The Director of PRO acknowledges that they had a responsibility to review and approve the timesheet of this employee and did not do so. It would not be possible, however, for PRO to include this employee on PRO’s Master Time Sheet as the employee was not an FTE in PRO. The current policies relating to timesheet collection are not within the control of the Pandemic Recovery Office (PRO). PRO is an office within the Department of Administration and adheres to the timesheet protocols for the department, including, but not limited to, timesheet collection. As part of these departmental protocols, every employee must submit an amended timesheet on the Monday following the workweek for which the timesheet is submitted to accurately reflect the actual hours worked should that be different from those recorded on the original timesheet submission. Amended timesheets are reviewed by the Director of PRO for accuracy before final submission. Thus, PRO supervisory reviews of time and effort reporting are accurate and complete under current DOA time sheet protocols. Corrective Actions: Request report from payroll team and conduct regular reconciliation and monitoring of payroll charges to PRO records to improve documentation and support for personnel costs charged to federal programs. The State’s new Enterprise Resource Planning (ERP) system will have improved approval controls and timeliness of reporting for time and effort of employees. Implementation of the ERP system should resolve any other issues that impact time and effort reporting by employees and the subsequent review of such time and effort reporting by PRO supervisory staff. Anticipated Completion Date: July 1, 2025 Contact Person: Paul L. Dion, Ph.D., Director, Pandemic Recovery Office, Department of Administration paul.l.dion@doa.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395204 (2023-038)

Significant Deficiency 2023

State of Rhode Island

RI

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2023-038 – Corrective Action Plan Auditee Views: SFRF reporting utilized physical posted date pulled from PowerBI environment. The issue with physical posted date is that the report can change based on when pulled. PRO project was not detailed in Annual Report. The blank sections of the do...

Finding 2023-038 – Corrective Action Plan Auditee Views: SFRF reporting utilized physical posted date pulled from PowerBI environment. The issue with physical posted date is that the report can change based on when pulled. PRO project was not detailed in Annual Report. The blank sections of the downloaded reports are due to a US Treasury system issue that affects all States, not just Rhode Island. PRO began taking screenshots once it became aware of the problem and will continue to do so. There is a tedious review process that is completed for reporting on this data and information supplied to PRO by the entities. Corrective Actions: Modify the U.S. Treasury reporting process to utilize cash date to align with RIFANS federal transaction register both cumulatively and quarterly. Anticipated Completion Date: May 15, 2024 Add PRO project description to SFRF Annual report to U.S. Treasury. Anticipated Completion Date: July 31, 2024 Collect additional information from component unit agency to support provided reporting data. Anticipated Completion Date: June 30, 2024 Contact Person: Paul L. Dion, Ph.D., Director, Pandemic Recovery Office, Department of Administration paul.l.dion@doa.ri.gov

View Audit 305097

Finding 395203 (2023-037)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

Finding 2023-037 – Corrective Action Plan Auditee Views: PRO met with the Department of Housing and the legal services vendors. The Department of Housing is collecting backup documentation for the vendors to support payment. This has been shared with PRO via SharePoint. The Department may also...

Finding 2023-037 – Corrective Action Plan Auditee Views: PRO met with the Department of Housing and the legal services vendors. The Department of Housing is collecting backup documentation for the vendors to support payment. This has been shared with PRO via SharePoint. The Department may also request additional backup documentation from the vendors to further support these costs. Corrective Action: Obtain additional documentation from the legal services vendors and maintain SharePoint to ensure PRO has access to supporting documentation. Anticipated Completion Date: Completed and Ongoing Contact Person: Tara Booker, Executive Director of Homelessness and Community Supports, Department of Housing tara.booker@housing.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395202 (2023-030)

Material Weakness 2023

State of Rhode Island

RI

Subrecipient Monitoring § 200.332

Finding 2023-030 – Corrective Action Plan We agree with the finding and are actively working to address the underlying issues impacting inconsistent subrecipient monitoring activities by state agencies acting as pass-through entities. The Grants Management Office developed and provided a 3-part in ...

Finding 2023-030 – Corrective Action Plan We agree with the finding and are actively working to address the underlying issues impacting inconsistent subrecipient monitoring activities by state agencies acting as pass-through entities. The Grants Management Office developed and provided a 3-part in person (and recorded available on our website) training class on subrecipient monitoring in the fall of 2023. The training classes included monitoring best practice, in-person exercises and scenarios and an in-depth training and demonstration of the subrecipient monitoring module in the eCivis grant management system (GMS). As more subawards are issued through the GMS, we expect the monitoring module to be used to conduct subrecipient monitoring as required by federal rules/regulation. The training and new module in the GMS support the Grant-Making Regulation 220-RICR-20-00-2 which took full effect 7/1/23 and requires state agencies to issue subawards through the GMS. The regulation also specifically outlines the requirement of a risk assessment as part subaward issuance and informs agencies on the relationship between the risk assessment results and subrecipient monitoring. We believe these steps will significantly improve subrecipient monitoring activities conducted by state agencies and address this finding. Anticipated Completion Date: Completed. GMO continues to train and supporting/reinforcing control; expect to see improvements/results in the coming FY. Contact Person: Steve Thompson, Chief of Strategic Planning, Monitoring, and Evaluation, Grants Management Office, Office of Accounts and Control steve.thompson@doa.ri.gov

View Audit 305097

Finding 395198 (2023-036)

Material Weakness 2023

State of Rhode Island

RI

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

Finding 2023-036 – Corrective Action Plan We feel that compensating controls do currently exist as well as having protocols in place which require evidence of supporting documentation. It should also be noted that tax rates are included as part of our TPS review, handled by USDOL Complete reviews o...

Finding 2023-036 – Corrective Action Plan We feel that compensating controls do currently exist as well as having protocols in place which require evidence of supporting documentation. It should also be noted that tax rates are included as part of our TPS review, handled by USDOL Complete reviews of State internal controls take place every four years unless problems have been discovered or program changes have been made within the last year. To confirm that the State's controls are working effectively and producing accurate outputs, samples of each tax function's outputs are drawn and examined every year. The Tax Performance System (TPS) is intended to assist State administrators in improving their Unemployment Insurance (UI) programs by providing objective information on the quality of existing revenue operations. We have never had a TPS finding relative to Tax Rate computations or experience rating. The auditee will continue to ensure proper documentation is present when any adjustments are made that could have a potential to impact an accounts’ experience rating. Anticipated Completion Date: December 31, 2024 Contact Person: Philip D’Ambra, Director, Income Support, Department of Labor & Training philip.l.dambra@dlt.ri.gov

View Audit 305097

Finding 395197 (2023-035)

Material Weakness 2023

State of Rhode Island

RI

Special Tests & Provisions Material Weakness Reporting

Finding 2023-035 – Corrective Action Plan The auditee concurs with this finding. Anticipated Completion Date: December 31, 2024 Contact Person: Philip D’Ambra, Director, Income Support, Department of Labor & Training philip.l.dambra@dlt.ri.gov

View Audit 305097

Finding 395196 (2023-034)

Material Weakness 2023

State of Rhode Island

RI

Questioned Costs Eligibility Material Weakness

Finding 2023-034 – Corrective Action Plan The auditee does concur with the few exceptions found; however, the auditee feels that these exceptions are not the result of a lack in compensating controls. These exceptions are de minimis in the full scope of the UI program. Nonetheless, future enhance...

Finding 2023-034 – Corrective Action Plan The auditee does concur with the few exceptions found; however, the auditee feels that these exceptions are not the result of a lack in compensating controls. These exceptions are de minimis in the full scope of the UI program. Nonetheless, future enhancement and modernization of technical systems will reduce instances of these exceptions even further. Furthermore, under the UI PERFORMS Core Measures, the acceptable level of performance for improper payments is 10% or less. The above percentages are well within this ALP. Anticipated Completion Date: Not Applicable Contact Person: Philip D’Ambra, Director, Income Support, Department of Labor & Training philip.l.dambra@dlt.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395195 (2023-033)

Significant Deficiency 2023

State of Rhode Island

RI

Allowable Costs / Cost Principles § 200.430

Finding 2023-033 – Corrective Action Plan RIDOH agrees with the finding and recommendation. Corrective Actions: 1. Complete a SFY23 Qtr2 reconciliation adjustment for the individual discovered to not have had charges reconciled according to time reported. This is possible because the relevant fund...

Finding 2023-033 – Corrective Action Plan RIDOH agrees with the finding and recommendation. Corrective Actions: 1. Complete a SFY23 Qtr2 reconciliation adjustment for the individual discovered to not have had charges reconciled according to time reported. This is possible because the relevant funding sources still are open; this will resolve the Questioned Costs for ELC. Anticipated Completion Date: April 30, 2024 2. Review and improve RIDOH internal Time and Effort Reporting policies and procedures and provide training to staff and supervisors to assure all staff understand requirements for dual-signatures on all Time and Effort reports. Anticipated Completion Date: September 30, 2024 3. Review and improve Time and Effort Reconciliation policies and procedures and provide training to all staff that prepare Time and Effort Reconciliation adjustments, to assure all finance staff understand the procedures for appropriately assessing Time Sheet Workbooks and the need for adjustments. Anticipated Completion Date: June 30, 2024 4. Develop and implement appropriate internal controls to test and monitor if compliance with revised Time and Effort policies and procedures is being achieved. Anticipated Completion Date: December 31, 2024 5. Assess the Department-wide usage of generalized time sheet Programs/Activities, including Departmental or Division Management & Leadership, Finance & Operations, and/or Administrative Assistance. Develop strategies to minimize use of these categories by staff charged to federal grants and to appropriately document time charged to grants. Anticipated Completion Date: September 30, 2024 6. Implement processes to add specific descriptions of work performed under any activation of the Incident Command System (ICS) to the Time Sheet Workbooks of any staff participating in an ICS activation (each workbook will be edited manually). The ICS placeholders cannot be eliminated entirely due to the need to have an immediate way to record work for an emergency response situation. Anticipated Completion Date: June 30, 2024 Contact Persons: Alisha Colella, Chief Financial Officer, Rhode Island Department of Health alisha.colella@health.ri.gov Carla Lundquist, Deputy CFO / Federal Grants Manager, Rhode Island Department of Health carla.lundquist@health.ri.gov

View Audit 305097

Finding 395194 (2023-032)

Significant Deficiency 2023

State of Rhode Island

RI

Allowable Costs / Cost Principles Subrecipient Monitoring Eligibility

Finding 2023-032 – Corrective Action Plan RIDOH agrees with the finding and recommendation. This finding is centered around some local agency staff being inactive for longer periods of time (60+ days) and the security risk around them not being terminated or made inactive in our Crossroads system....

Finding 2023-032 – Corrective Action Plan RIDOH agrees with the finding and recommendation. This finding is centered around some local agency staff being inactive for longer periods of time (60+ days) and the security risk around them not being terminated or made inactive in our Crossroads system. While RI WIC is routinely notified of terminations and transfers of local agency staff, there are instances of people with varying degrees of access going over 60 days without accessing the system. It is sometimes due to a local agency staff person who is in more of an administrator role and not routinely working in the Crossroads system. RI WIC will review policies and procedures regarding user access to the Crossroads System and will work to strengthen and monitor controls for system access. Policies and procedures will be updated as needed, and internal controls will be implemented and documented. Anticipated Completion Date: December 31, 2024 Contact Persons: Ann Barone, Chief, Office of Women, Infants & Children, Rhode Island Department of Health ann.barone@health.ri.gov Anthony Manzi, WIC Fiscal Manager, Rhode Island Department of Health anthony.manzi@health.ri.gov

View Audit 305097

Finding 395193 (2023-031)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding 2023-031 – Corrective Action Plan RIDOH agrees with the finding and recommendation. The RI WIC Program was cited by USDA for this issue over a year ago. The issue was caused by the Crossroads MIS system rounding up the calculation for converting formula upon issuance, resulting in over iss...

Finding 2023-031 – Corrective Action Plan RIDOH agrees with the finding and recommendation. The RI WIC Program was cited by USDA for this issue over a year ago. The issue was caused by the Crossroads MIS system rounding up the calculation for converting formula upon issuance, resulting in over issuance in certain situations. RI WIC immediately changed the calculation and responded to the USDA finding with implementing an updated policy and changes to the system. On December 15, 2023, RI WIC received a response from USDA stating that the finding was closed. Anticipated Completion Date: Completed December 15, 2023 Contact Person: Anthony Manzi, WIC Fiscal Manager, Rhode Island Department of Health anthony.manzi@health.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395192 (2023-001)

Significant Deficiency 2023

Ucr of West Jackson, Ms, Inc. D/b/a Jackson Run

OH

HUD Housing Programs Reporting Significant Deficiency

Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of January 25, 2023

View Audit 305094

Finding 395191 (2023-001)

Significant Deficiency 2023

Ucr of Marion, Ohio Inc. D/b/a Brownstone Terrace

OH

Internal Control / Segregation of Duties

The security deposit was refunded to the tenant on the 64th day subsequent to their move-out. Management has taken measures to improve internal controls over compliance related to tenant security deposit refunds.

View Audit 305086

Finding 395190 (2023-001)

Significant Deficiency 2023

Ucc Xvii, Inc. D/b/a Biimaadiiziiwiin

OH

HUD Housing Programs Reporting Significant Deficiency

Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of February 1, 2024

View Audit 305085

Finding 395189 (2023-001)

Significant Deficiency 2023

Energy Northwest

WA

Subrecipient Monitoring Special Tests & Provisions

Re: Finding 2023-001 Significant Deficiency and Compliance with Special Tasks and Provisions Energy Northwest Management understands it is our responsibility to have adequate controls to ensure compliance with all provisions of a federal grant contract. To further enhance our internal controls, Ener...

Re: Finding 2023-001 Significant Deficiency and Compliance with Special Tasks and Provisions Energy Northwest Management understands it is our responsibility to have adequate controls to ensure compliance with all provisions of a federal grant contract. To further enhance our internal controls, Energy Northwest will establish the following Corrective Action Plan: Corrective Action Plan to Be Taken – Management will develop a checklist process to be utilized for all federal grants that will outline the specific provisions of each contract, who is responsible for the provision and the due date of each provision. Prior to finalization of the checklist, a review of the checklist will be done to ensure it encompasses all the provisions of the contract. Energy Northwest’s procedures will be updated to include the checklist process. Responsible Parties to Ensure Corrective Action Is Taken – Accounting Manager and Accounting & Budgets Director. The Corrective Action Timeline –  Checklists for existing federal contracts completed – September 30, 2024  Procedure updated with checklist process – September 30, 2024

View Audit 305074

Finding 395181 (2023-007)

Significant Deficiency 2023

The Shaw University, Inc.

NC

Equipment & Real Property Management

Name of Responsible Individual: Special Assistant to the President for Sponsored Programs (Tori Miller) and Vice President Finance and Administration (David Byrd) Corrective Action: The University concurs with the finding. The University has internal controls to ensure all federally funded equipmen...

Name of Responsible Individual: Special Assistant to the President for Sponsored Programs (Tori Miller) and Vice President Finance and Administration (David Byrd) Corrective Action: The University concurs with the finding. The University has internal controls to ensure all federally funded equipment is tagged and tracked in compliance with the most up to date Federal Regulation. Additionally, this equipment is physically inventoried regularly but there is not a documented process to track when and how that happens. Moving forward, the Office of Sponsored Programs will work with Finance and Administration to establish an internal process to document the completion of the required physical inventory for all equipment and real property purchased with federal funds. Anticipated Completion Date: May 31, 2024

View Audit 305066

Finding 395180 (2023-005)

Significant Deficiency 2023

The Shaw University, Inc.

NC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Name of Responsible Individual: Vice President of Finance and Administration (David Byrd) Corrective Action: The University concurs with the finding. The University will enhance and strengthen internal controls and procedures. As the university tightens internal controls and procedures, financial s...

Name of Responsible Individual: Vice President of Finance and Administration (David Byrd) Corrective Action: The University concurs with the finding. The University will enhance and strengthen internal controls and procedures. As the university tightens internal controls and procedures, financial statement reporting will be completed in a timely manner. Also, appropriate documentation retention will be maintained. This will result in compliance audits completed before the required deadline. Anticipated Completion Date: June 30, 2024

View Audit 305066

Finding 395179 (2023-004)

None 2023

The Shaw University, Inc.

NC

Cash Management Student Financial Aid

Name of Responsible Individual: Vice President of Finance and Administration (David Byrd) and Controller (Michelle Lane) Corrective Action: The University concurs with the finding. The University will make disbursements as soon as they are available, but no later than the three (3) business days fo...

Name of Responsible Individual: Vice President of Finance and Administration (David Byrd) and Controller (Michelle Lane) Corrective Action: The University concurs with the finding. The University will make disbursements as soon as they are available, but no later than the three (3) business days following receipt of funds. University policies and procedures will be followed closely to ensure there is no excess cash. All funds will be returned in a timely manner. Anticipated Completion Date: June 30, 2024

View Audit 305066

Finding 395177 (2023-003)

None 2023

The Shaw University, Inc.

NC

Student Financial Aid Special Tests & Provisions Reporting

Name of Responsible Individual: University Registrar (Charee Ellison), Vice President of Academic Affairs (Dr. Renata Dusenbury) Corrective Action: The University concurs with this finding. This action is completed through a third party service (National Student Clearinghouse) which updates the NSL...

Name of Responsible Individual: University Registrar (Charee Ellison), Vice President of Academic Affairs (Dr. Renata Dusenbury) Corrective Action: The University concurs with this finding. This action is completed through a third party service (National Student Clearinghouse) which updates the NSLDS automatically. As student enrollment changes and awards are adjusted, the Director of Financial Aid updates the Registrar who makes adjustments in NSC and those adjustments are noted in NSLDS. The University Registrar will check behind NSC on a monthly basis to ensure that enrollment dates are correct and have been submitted to NSLDS in a timely manner. Anticipated Completion Date: June 30, 2024

View Audit 305066

Corrective Action Plans

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