Corrective Action Plans

Finding 374579 (2023-006)

Material Weakness 2023

NY

Auditor’s Recommendation: We recommend that asset and liability accounts be reconciled by the City Auditor’s office on a regular and routine basis. Further, reconciliations should be reviewed by management to ensure their accurate and timely completion. ...

Auditor’s Recommendation: We recommend that asset and liability accounts be reconciled by the City Auditor’s office on a regular and routine basis. Further, reconciliations should be reviewed by management to ensure their accurate and timely completion. City’s Response: The City Auditor, Lens Martial, will take the necessary steps to remedy this issue during the year ending May 31, 2024. A reconciliation of all asset and liability balances will be performed on a monthly basis by the City Auditor. Additionally, the City will take the necessary steps to ensure the general ledger packages reconcile and agree to one and other on a regular basis.

View Audit 294247

Finding 374572 (2023-005)

Material Weakness 2023

City of Olean, New York

NY

Internal Control / Segregation of Duties

Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the City should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. ...

Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the City should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. City’s Response: The City Auditor, Lens Martial, has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending May 31, 2024 and in future years. Further, the City believes it has a thorough understanding of these financial statements and has the ability to make informed judgments based on these financial statements.

View Audit 294247

Finding 374571 (2023-002)

Material Weakness 2023

Richland County, South Carolina

SC

Reporting Internal Control / Segregation of Duties

Finding: 2023-002 – Submission of ERA Compliance Reports and Final ERA 1 Closeout Report Name of contact person: Sarah Harris – Director of Grants and Community Outreach Corrective action: Richland County management agrees with the auditor’s recommendation. Proposed completion date: Management is aw...

Finding: 2023-002 – Submission of ERA Compliance Reports and Final ERA 1 Closeout Report Name of contact person: Sarah Harris – Director of Grants and Community Outreach Corrective action: Richland County management agrees with the auditor’s recommendation. Proposed completion date: Management is aware of ERAP reporting requirements and has discussed using a third party who in the future would submit reports in a timely manner.

View Audit 294246

Finding 374570 (2023-002)

Material Weakness 2023

South Florida Regional Transportation Authority

FL

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.403

Condition: The billing submitted to the awarding agency for May and June 2023 cash management drawdown included expenses that weren’t incurred as of May and June 2023. Planned Corrective Action: The corrective action has been implemented to modify the order of our preventative internal controls. SFT...

Condition: The billing submitted to the awarding agency for May and June 2023 cash management drawdown included expenses that weren’t incurred as of May and June 2023. Planned Corrective Action: The corrective action has been implemented to modify the order of our preventative internal controls. SFTRA has changed the order of review so the electronic drawdown is not completed by the Budget Office until the Accounting Office has reviewed and approved the draw. This step was previously completed after the drawdown was initiated. Additionally, during review by the Accounting Office, the general ledger line detail will be reviewed to ensure accuracy Contact person responsible for corrective action: Jeremy Baker, Director of Finance Anticipated Completion Date: 1/15/2024

View Audit 294245

Finding 374544 (2023-001)

Material Weakness 2023

South Florida Regional Transportation Authority

FL

Reporting Subrecipient Monitoring § 200.502 § 200.508 § 200.510 § 200.71

Condition: The SEFA for the year ended June 30, 2023 was not accurately prepared, as it originally included federal expenditures that were not on the cash basis. Planned Corrective Action: The corrective action has been implemented to revise internal procedures to prepare the SEFA on a cash basis fo...

Condition: The SEFA for the year ended June 30, 2023 was not accurately prepared, as it originally included federal expenditures that were not on the cash basis. Planned Corrective Action: The corrective action has been implemented to revise internal procedures to prepare the SEFA on a cash basis for future fiscal years. This includes the creation of a reconciliation schedule to the financial statements which are prepared on an accrual basis. Contact person responsible for corrective action: Jeremy Baker, Director of Finance Anticipated Completion Date: 1/15/2024

View Audit 294245

Finding 374540 (2023-003)

Material Weakness 2023

Maywood-Melrose Park-Broadview School District 89

IL

Allowable Costs / Cost Principles Cash Management Reporting

Corrective Action Plan Finding No.: 2023- 003 Condition: Audit procedures identified that during fiscal year 2023, the District claimed four construction related invoices that amounted to $1,257,867 of ESSER III award expenditures that were previously claimed under fiscal year 2022 ESSER award reimb...

Corrective Action Plan Finding No.: 2023- 003 Condition: Audit procedures identified that during fiscal year 2023, the District claimed four construction related invoices that amounted to $1,257,867 of ESSER III award expenditures that were previously claimed under fiscal year 2022 ESSER award reimbursement claims and were reported on the fiscal year 2022 Schedule of Expenditures of Federal Awards. The District was able to identify alternate invoices that where for allowable costs within the existing grant agreement and were not previously claimed. The District's internal controls did not initially identify that the same expenditure was claimed twice under the federal award for reimbursement. Plan: The District will implement additional procedures and review processes to ensure that expenditures claimed for reimbursement are for allowable costs that have not been previously claimed for reimbursement. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: James Vreeland, Business Manager Management Response: See above

View Audit 294244

Finding 374532 (2023-002)

Significant Deficiency 2023

Catawba County, North Carolina

NC

Significant Deficiency Internal Control / Segregation of Duties

Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management’s Response: Currently, DHB Administrative Letter 13-23 prohibits caseworkers from sending IV-D referrals for the remainder of the CCU period. Once this restriction is in removed, the Medicaid Program Manager will rev...

Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management’s Response: Currently, DHB Administrative Letter 13-23 prohibits caseworkers from sending IV-D referrals for the remainder of the CCU period. Once this restriction is in removed, the Medicaid Program Manager will review the requirement to send IV-D referrals with staff. The formal case file review process will continue to monitor this and other areas. Additional training will be offered if the case file reviews reveal deficiencies in this area. Proposed Completion Date: Immediately and ongoing.

View Audit 294242

Finding 374524 (2023-001)

Significant Deficiency 2023

Catawba County, North Carolina

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management’s Response: The Medicaid Program Manager reviewed the verification process and the requirement to upload all information into NCFAST with the Medicaid staff. The formal case file review process will continue to monit...

Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management’s Response: The Medicaid Program Manager reviewed the verification process and the requirement to upload all information into NCFAST with the Medicaid staff. The formal case file review process will continue to monitor this and other areas. Additional training will be offered if the case file reviews reveal deficiencies in this area. Proposed Completion Date: Immediately and ongoing.

View Audit 294242

Finding 374517 (2023-001)

None 2023

Saddleback Valley Unified School District

CA

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.311 § 200.313 § 200.439

The District's procedure for purchases utilizing federal funds for goods in excess of $5,000 are submitted to the California Department of Education prior to purchase for approval. The District utilized COVID relief funds to upgrade classrooms with equipment consistent in the SVI classroom project. ...

The District's procedure for purchases utilizing federal funds for goods in excess of $5,000 are submitted to the California Department of Education prior to purchase for approval. The District utilized COVID relief funds to upgrade classrooms with equipment consistent in the SVI classroom project. While the components of the SVI project are under the $5,000 threshold for prior approval collectively they are over this threshold. The components being under the $5,000 threshold resulted in an oversight of the needed preapproval for these purchases. Fiscal Services is developing a checklist of required steps in the procurement process when federal funds are being considered to ensure prior approval, if needed, is sought prior to purchase. The checklist will include an area where each component is listed to include delivery cost and installation and will include acknowledgement of whether these components collectively create one asset. This will allow other staff reviewing the checklist to determine if preapproval based on cost may be needed. The checklist will require approval of the department head of the requesting department acknowledging understanding of the federal purchasing requirements for capital expenditure as well as, approval of the Director, Fiscal Services and the District's Assistant Superintendent of Business Services.

View Audit 294238 Questioned Costs: $1

Finding 374513 (2023-001)

Significant Deficiency 2023

Soka University of America

CA

Student Financial Aid Eligibility Reporting

Management’s Corrective Action Plan Soka University acknowledges the finding and the recommendation regarding improving procedures. Finding 2023-001 - Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance After addressing the identified defic...

Management’s Corrective Action Plan Soka University acknowledges the finding and the recommendation regarding improving procedures. Finding 2023-001 - Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance After addressing the identified deficiency in our enrollment reporting process, a thorough evaluation was conducted to rectify the issue and prevent its recurrence. We recognized that alterations in students' academic plans, prompted by the COVID-19 pandemic, led to delays in fulfilling mandatory graduation requirements such as study abroad requirements, resulting in delays in posting study abroad grades to the Soka transcript. Consequently, during end-of-term degree audits by the Office of the Registrar, students with pending study abroad grades or incomplete grades in their final term were inadvertently not updated to a withdrawn status, thereby failing to trigger updates to the National Student Clearinghouse and subsequently National Student Loan Data System (NSLDS). In collaboration with the Office of the Registrar, robust internal controls have been implemented to mitigate this issue going forward. Following the conclusion of each term, the Registrar will generate a comprehensive report listing all students who have applied for degree completion. This report will be annotated to identify students who have fulfilled all degree requirements, enabling their degrees to be conferred promptly. Additionally, students with incomplete grades will be flagged, and their status will be promptly changed to withdrawn. In both scenarios, enrollment status updates will be transmitted to the clearinghouse and subsequently NSLDS. The Registrar will inform the Office of Financial Aid of graduates and students with updated statuses for NSLDS reporting, and Financial Aid will request an ad hoc enrollment request on NSLDS. To ensure accuracy, a manual spot-checking process will be conducted in NSLDS on 20% of the updated student records in NSLDS. Upon notification of completed incomplete grades, the Registrar will promptly update transcripts, review degree requirements, and confer degrees where applicable. Following this update, the Registrar will manually update the clearinghouse and ask the Office of Financial Aid to request an Ad hoc enrollment report on NSLDS, ensuring timely and accurate reporting. This manual request will be verified on NSLDS after the ad hoc report has been run. Students failing to meet degree requirements due to failed coursework and are enrolled to return in subsequent terms will not be updated to withdrawn status unless they fail to return as scheduled. These measures aim to enhance the integrity and accuracy of our enrollment reporting process, ensuring compliance with regulatory requirements and minimizing the risk of future deficiencies. Anticipated Completion Date: February 2024 Scott Brandos Director of Financial Aid Soka University of America 949-480-4048

View Audit 294224

Finding 374501 (2023-001)

Significant Deficiency 2023

National Endowment for Democracy

DC

Subrecipient Monitoring Reporting

NED management has been aware of the FFATA reporting requirements and takes a serious approach to FFATA regulations. NED's concerns regarding FFATA compliance are rooted in concern for personal and physical safety of our grantees working in the sphere of human rights and democracy, particularly thos...

NED management has been aware of the FFATA reporting requirements and takes a serious approach to FFATA regulations. NED's concerns regarding FFATA compliance are rooted in concern for personal and physical safety of our grantees working in the sphere of human rights and democracy, particularly those NED partners working in the world's most hostile authoritarian countries. As stated in our response to the FY2022 Audit, NED staff analysis of the potential reporting requirements recognized two significant risks to NED's partners and the success of its programs: 1) reporting all first-tier sub awardees would mean posting the identity of recipients and details of sensitive awards on a publicly accessible website, and 2) reporting NED partners as first-tier sub awardees of the Department of State (DOS) on a public website of federal funding accountability undermines the Congress' intentional decision to protect the independence of NED's programmatic decision-making when it crafted the NED Act. With the intention of balancing the legitimate concerns for our NED grantees with our desire to comply with the spirit of transparency and accountability rooted in FFATA, NED renewed discussions with Department of State officials to find a resolution to this issue. The leadership at NED and at State’s Bureau of Democracy, Human Rights, and Labor jointly assessed the issue to determine a long-term solution. Following the development of a Duty of Care policy outlining NED’s institutional obligations to “do no harm” with respect to the safety and security of our stakeholders, including NED grantees, NED management has since reached an agreement with our DOS Grants Officer to designate NED’s annual appropriation award as “sensitive” and therefore not subject to the annual FFATA reporting requirements. We have since received NED’s annual award for2024 with language matching several of our special funds DOS awards: “This award has been deemed sensitive and is not subject to the Federal Funding Accountability and Transparency Act (FFATA).” We expect the same terms to apply to our awards going forward which, ensuring a permanent resolution to this issue. Name of Responsible Official: Nancy Herzog, Title: VP, Grant Operations & Evaluation Date correction action executed: 11/29/2023.

View Audit 294218

Finding 374498 (2023-005)

Significant Deficiency 2023

Rahway School District

NJ

District to ensure that net cash resources does not exceed 3 months average expenditures.

View Audit 294216

Finding 374493 (2023-003)

Significant Deficiency 2023

Lighthouse Community Public Schools

CA

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.320

Views of responsible officials and Corrective Action Plan: Management of the School has noted the 2 CFR Section 200.320 to ensure that the procurement requirements are met.

View Audit 294202

Finding 374492 (2023-001)

Significant Deficiency 2023

Lighthouse Community Public Schools

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of responsible officials and Corrective Action Plan: Controls will be implemented for future reporting and the School will correct the reporting errors in the following period.

View Audit 294202

Finding 374491 (2023-001)

Significant Deficiency 2023

Cairn University

PA

Reporting Student Financial Aid Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: The University agrees with this recommendation and will ensure that staff with reporting compliance responsibilities are appropriately trained during periods of transition.

View Audit 294192

Finding 374490 (2023-001)

Significant Deficiency 2023

Gilbert Straub Plaza, INC

PA

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

United States Department of Housing and Urban Development Gilbert Straub Plaza, Inc., respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsbur...

United States Department of Housing and Urban Development Gilbert Straub Plaza, Inc., respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: September 1, 2022 - August 31, 2023 The finding from the August 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT See Below FINDINGS— FEDERAL AWARD PROGRAMS AUDITS Finding 2023-001 Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects - Section 223(f)/207 ALN 14.155. Recommendation: The Property should have internal controls in place to review Form HUD-50059 to ensure all documentation used to calculate the tenant rent and assistance payment is supported and properly calculated. Action taken: The property management company has revisited the internal controls with the on-site manager. The manager certifies that they will do diligence in the future to ensure that they follow these controls in calculating tenant rent and assistance payments. If the Department of Housing and Urban Development has questions regarding this plan, please call Dan Barbusio at 412-646-5193.

View Audit 294185

Finding 374489 (2023-001)

Material Weakness 2023

Ablelight, Inc.

WI

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

Finding 2023-001 Planned Corrective Action Finding: During the fiscal 2023 financial statement audit, a material weakness in internal control was identified. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over complian...

Finding 2023-001 Planned Corrective Action Finding: During the fiscal 2023 financial statement audit, a material weakness in internal control was identified. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal or state program will not be prevented, or detected and corrected, on a timely basis. During the audit as of and for the year ended August 31, 2023, costs were applied to CARES Act PRF funds which were found to be without sufficient backup documentation. The impact to the current year statutory basis financial statements was not material. Corrective Response: Management represents that there was not sufficient documentation and support surrounding Provider Relief Funding applied to expenses for the year ending August 31, 2023. Operational and reporting improvements will be pursued in an effort to better provide documentation and support on a go-forward basis. Since these transactions, management has added additional staff and more training for processing credit card receipts, check processing with clean approvals, and new leadership over its Accounts Payable function. The organization is also implementing a new ERP system with clear process flows and tight connections between transactions and the related backup. Anticipated Completion Date 8/31/2024 Responsible Contact Person Brian Savoie, CFO 414-345-7844 and Errol Meinholz, Controller 920-245-9275

View Audit 294179 Questioned Costs: $1

Finding 374488 (2023-001)

Material Weakness 2023

Our World Neighborhood Charter Schools

NY

Procurement, Suspension & Debarment § 200.214

The Chief Financial Officer or Senior Accountant staff of Our World Neighborhood Charter Schools (OWNCS) will adhere and comply with 2 CFR 200 Appendix XI, Part 3-I-2. Effective October 31, 2023, OWNCS will retain all supporting documentation that verifies that an entity defined in 2 CFR Section 180...

The Chief Financial Officer or Senior Accountant staff of Our World Neighborhood Charter Schools (OWNCS) will adhere and comply with 2 CFR 200 Appendix XI, Part 3-I-2. Effective October 31, 2023, OWNCS will retain all supporting documentation that verifies that an entity defined in 2 CFR Section 180.995, is not suspended, debarred, or otherwise excluded from participating in the transactions after the research is performed.

View Audit 294172

Finding 374487 (2023-001)

Significant Deficiency 2023

Community College System of New Hampshire

NH

Procurement, Suspension & Debarment

Finding 2023-001 The Community College System of New Hampshire agrees with the finding and the recommendation to implement a process to verify any employees that are charged to a grant prior to their initial hire, whether through allocations or journal entries, are reviewed against the System for A...

Finding 2023-001 The Community College System of New Hampshire agrees with the finding and the recommendation to implement a process to verify any employees that are charged to a grant prior to their initial hire, whether through allocations or journal entries, are reviewed against the System for Award Management (SAM.gov) suspension and debarred database. CCSNH has created grant policies (904.7) and procedures to ensure compliance with the federal requirement. Every vendor, and employee, charged against a grant will be checked against the SAM database. The verification process will be done regardless of the amount of the contractual engagement. The CCSNH Procurement Office, will ensure vendors are not on the suspension and debarred list during the initial contractual engagement, and then annually thereafter. The process to verify all employees will be done during the background check process and annually thereafter by the Human Resource Officers. Responsible Party: Kate O’Connor Title: Director of Sponsored Programs Phone: 603-230-3500

View Audit 294161

Finding 374483 (2023-003)

Significant Deficiency 2023

Millersburg Area School District

PA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.320

Corrective Action Planned: When the District decides to utilize cooperative purchasing programs on noncompetitive purchasing arrangements when spending federal funds, it will ensure that it complies with its procurement policy. The District will document its process and how it complies with the pr...

Corrective Action Planned: When the District decides to utilize cooperative purchasing programs on noncompetitive purchasing arrangements when spending federal funds, it will ensure that it complies with its procurement policy. The District will document its process and how it complies with the procurement standards and keep such documentation with federal award budget/procurement documents. Anticipated Completion Date: Action has already been taken by the District to resolve the underlying issue of the finding for the year ending June 30, 2024. Contact Person Responsible: Eric S. Petery, Business Manager

View Audit 294158

Finding 374480 (2023-002)

Significant Deficiency 2023

Millersburg Area School District

PA

Subrecipient Monitoring Cash Management Reporting

Corrective Action Planned: The District will review and establish procedures that all required quarterly cash on hand and final expenditure reports are properly completed within the required time periods. A new federal programs coordinator has been hired and the District has consulted with an expe...

Corrective Action Planned: The District will review and establish procedures that all required quarterly cash on hand and final expenditure reports are properly completed within the required time periods. A new federal programs coordinator has been hired and the District has consulted with an experienced federal programs coordinator to train that individual. Procedures are now in place to ensure that the District files all quarterly cash on hand reports within 10 days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project. All existing compliance issues related to filing deadlines are being addressed and corrected. Anticipated Completion Date: Acton has already been taken by the District to resolve the underlying issue of the finding for the year ending June 30, 2024. Contact Person Responsible: Eric S. Petery, Business Manager

View Audit 294158

Finding 374479 (2023-001)

Significant Deficiency 2023

Brattleboro Development Credit Corporation

VT

Reporting Subrecipient Monitoring Significant Deficiency

Audit Finding Reference: 2023-001 Improve Controls and Timing of Reporting Planned Corrective Action: The Organization currently has written Grant Management Policies, and Management agrees with this finding, that these policies do not adequately address the Federal Funding Accountability and Tran...

Audit Finding Reference: 2023-001 Improve Controls and Timing of Reporting Planned Corrective Action: The Organization currently has written Grant Management Policies, and Management agrees with this finding, that these policies do not adequately address the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252 which requires recipients (i.e., direct recipients) of grants or cooperative agreements to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The Organization will update its Grant Management Policies to address the requirements of the Federal Funding Accountability and Transparency Act, and once formally adopted, the Organization will distribute the new policies and procedures to necessary staff, as well as advise and train its staff on following such policies and procedures. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: Director of Finance & Grant Management

View Audit 294142

Finding 374472 (2023-002)

Significant Deficiency 2023

Bay De Noc Community College

MI

Subrecipient Monitoring Special Tests & Provisions Allowable Costs / Cost Principles

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the implementation of safeguards to control the risks the institution identifies through its risk assessment, the testing or monitoring the effectiveness of the safeguards implemented, and the eva...

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the implementation of safeguards to control the risks the institution identifies through its risk assessment, the testing or monitoring the effectiveness of the safeguards implemented, and the evaluation and adjustment of its information security program in light of the results of the required testing and monitoring. As a result of this condition, the College is not meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley Policies are met and verified by a second individual. Corrective Action. Currently, the College is reviewing the compliance requirements for the Gramm Leach Bliley Act and will amend the current policy to ensure that each safeguard is being addressed within the policy. Responsible Person. Jonathan Lane, Director of IT. Anticipated Completion Date. June 30, 2024

View Audit 294140

Finding 374465 (2023-001)

Significant Deficiency 2023

Bay De Noc Community College

MI

Special Tests & Provisions Student Financial Aid Allowable Costs / Cost Principles

Auditor Description of Condition and Effect. A break of at least five consecutive days was not excluded from the reported enrollment period for the Fall 2022 semester, which resulted in the calculation being incorrect for all students who had returns in the Fall 2022 semester. As a result of this co...

Auditor Description of Condition and Effect. A break of at least five consecutive days was not excluded from the reported enrollment period for the Fall 2022 semester, which resulted in the calculation being incorrect for all students who had returns in the Fall 2022 semester. As a result of this condition, Return of Title IV calculations were incorrect for 60 students for the Fall 2022 semester, resulting in $10,459 less funds returned to the U.S. Department of Education. It is our understanding that on July 24, 2023, the College repaid the 60 students affected by this calculation error. Auditor Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is reviewed by a second individual. Corrective Action. Upon discovery of the Return of Title IV Calculation error, the College went through and made corrections to all student accounts affected. To prevent a similar problem arising in the future, the College has developed a review process that will require an additional sign‐off for the total days to be used in the calculation. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. July 24, 2023.

View Audit 294140

Finding 374462 (2023-002)

Significant Deficiency 2023

Latino Network

OR

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

2023-002 Finding – Federal Award – Significant Deficiency in Internal Control over Compliance - Allowable Costs Context: Expenditures should be charged to the proper programs and allocated in accordance with the cost allocation plan and documentation of approval of any subsequent change to the alloc...

2023-002 Finding – Federal Award – Significant Deficiency in Internal Control over Compliance - Allowable Costs Context: Expenditures should be charged to the proper programs and allocated in accordance with the cost allocation plan and documentation of approval of any subsequent change to the allocation plan should be maintained. Recommendation: We recommend management implement procedures to ensure that costs charged to the grant follow the approved cost allocation and documentation of approved changes to allocations be maintained. Action Taken: Management concurs with the auditor’s finding and will enhance documentation protocols, standardize the approval process, and have regular reviewing and monitoring.

View Audit 294126

Corrective Action Plans

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