Corrective Action Plans

Finding 372608 (2023-004)

Material Weakness 2023

MN

Allowable Costs / Cost Principles Material Weakness

Finding 2023-004 – Lack of Documentation in Payroll Files Name of contact person – Laura Straw, Director of Finance/Morcine Scott-Warren, Deputy Director of HR and Dei. Corrective action – Management has reviewed the current practice for approval of raises and are implementing a new payroll syste...

Finding 2023-004 – Lack of Documentation in Payroll Files Name of contact person – Laura Straw, Director of Finance/Morcine Scott-Warren, Deputy Director of HR and Dei. Corrective action – Management has reviewed the current practice for approval of raises and are implementing a new payroll system that will have authorizations built into the software which will correct this issue. Completion date – Management and the Board of Directors implemented the above as of purchase, installation and implementation is to begin by 3/1/2024.

View Audit 293672

Finding 372600 (2023-003)

Significant Deficiency 2023

Agate Housing and Services, Inc.

MN

Cash Management Significant Deficiency Internal Control / Segregation of Duties

2023-003 Lack of Support for Credit Card Charges for Former Employees Name of contact person – Laura Straw, Director of Finance Corrective action – Agate has re-instated the credit card receipt policy and has begun to enforce this policy. We are also taking action to review current policies and ...

2023-003 Lack of Support for Credit Card Charges for Former Employees Name of contact person – Laura Straw, Director of Finance Corrective action – Agate has re-instated the credit card receipt policy and has begun to enforce this policy. We are also taking action to review current policies and procedures surrounding employee credit cards and reimbursements. Completion date – Management and the Board of Directors implemented the above as of January 1, 2024.

View Audit 293672

Finding 372592 (2023-002)

Significant Deficiency 2023

Agate Housing and Services, Inc.

MN

Internal Control / Segregation of Duties Significant Deficiency

2023-002 Lack of Review on Payroll Transactions/Payroll Files Name of contact person – Laura Straw, Director of Finance Corrective action – Management is reviewing and assessing all of the payroll and human resource functions related to payroll and benefits to ensure that the correct department ...

2023-002 Lack of Review on Payroll Transactions/Payroll Files Name of contact person – Laura Straw, Director of Finance Corrective action – Management is reviewing and assessing all of the payroll and human resource functions related to payroll and benefits to ensure that the correct department and qualified employee is performing the various functions that include the payroll and benefits of an employee. HR will be hiring a Human Resource Generalist to monitor benefits and work with the payroll accountant reconcile benefits and benefit plans. Completion date – Management and the Board of Directors implemented the above January, 2024. We are implementing a new HRIS/Payroll system and making a final decision on the final by mid-February. We are anticipating a start date of 7/1/24. In the interim, a manual process had been put in place where in Payroll and HR meets bi-weekly to review all payroll changes.

View Audit 293672

Finding 372584 (2023-001)

Material Weakness 2023

Agate Housing and Services, Inc.

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

2023-001 Audit Adjustments and Oversight of the Financial Reporting Process Name of contact person – Laura Straw, Director of Finance Corrective action – Management has developed and implemented a new financial review process that includes a daily checklist for all accounting functions, includi...

2023-001 Audit Adjustments and Oversight of the Financial Reporting Process Name of contact person – Laura Straw, Director of Finance Corrective action – Management has developed and implemented a new financial review process that includes a daily checklist for all accounting functions, including, but not limited to bank reconciliations, balance sheet account reconciliations, depreciation schedules, etc. through month end close. This check list includes the responsible party, date to be completed and reviewer. It is reviewed weekly by the accounting staff as a team. Completion date – Management and the Board of Directors implemented the above as of February 1, 2024.

View Audit 293672

Finding 372578 (2023-001)

Material Weakness 2023

Lutheran Housing Corporation at Middletown, Inc.

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Audit period: July 1, 2022 – June 30, 2023The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS2023-001 Section 202 Supportive Housi...

Audit period: July 1, 2022 – June 30, 2023The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS2023-001 Section 202 Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The auditor recommends that the Organization review the HUD Management Agent Handbook and revise its internal control policies with regards to calculating its allowable management fee per the Handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is reviewing its current training regarding the calculation of allowable management per the Handbook. While budgeted revenue will remain as the basis for the calculation, a process will be put in place to review amounts charged against allowed % of collected revenues each year. Management will review the calculation and a Receivable or Payable will be recorded to “true up” the amount to actual for the Fiscal Year. Name(s) of the contact person(s) responsible for corrective action: Sergio Plaza Planned completion date for corrective action plan: December 15, 2023 and Ongoing If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Sergio Plaza at 508-688-5608.

View Audit 293658

Finding 372577 (2023-001)

Material Weakness 2023

Ascentria Community Services, Inc.

MA

Questioned Costs Material Weakness Reporting

U.S. Department of Health and Human Services 2023-001 Refugee and Entrant Assistance Discretionary Grants – Assistance Listing No. 93.576 Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with U...

U.S. Department of Health and Human Services 2023-001 Refugee and Entrant Assistance Discretionary Grants – Assistance Listing No. 93.576 Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ascentria will be implementing procedures in accordance with 2 CFR 200.430(i) by collecting effort reports for exempt employees who are split across multiple federally funded contracts for each payroll period. Non-exempt employees will be required to complete their time and effort reporting within our payroll module, which will maintain the record and electronic signatures. Any corrections will be collected and reconciled before the contract period is closed. Name(s) of the contact person(s) responsible for corrective action: Christopher Paris Planned completion date for corrective action plan: 6/30/2024

View Audit 293657 Questioned Costs: $1

Finding 372576 (2023-002)

None 2023

Ascentria Community Services, Inc.

MA

Questioned Costs Internal Control / Segregation of Duties

U.S. Department of Health and Human Services 2023-002 Unaccompanied Alien Children Program – Assistance Listing No. 93.676 Recommendation: It is recommended that the Organization design controls to ensure expenses are supported by source documentation. Explanation of disagreement with audit findi...

U.S. Department of Health and Human Services 2023-002 Unaccompanied Alien Children Program – Assistance Listing No. 93.676 Recommendation: It is recommended that the Organization design controls to ensure expenses are supported by source documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ascentria will review our current policy and procedures with directors and program managers regarding what proper support and approval process is for an expense. Ascentria has already implemented a monthly reminder that includes that expenses must include a receipt or invoice. Name(s) of the contact person(s) responsible for corrective action: Christopher Paris Planned completion date for corrective action plan: 6/30/2024

View Audit 293657 Questioned Costs: $1

Finding 372572 (2023-001)

Significant Deficiency 2023

West Hills Community College District

CA

Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking

Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Based on the review and assessment of findings, the Financial Aid Office at West Hills College Coalinga will add to their establish policies and procedures an annual check of the reporting mechanism used to...

Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Based on the review and assessment of findings, the Financial Aid Office at West Hills College Coalinga will add to their establish policies and procedures an annual check of the reporting mechanism used to determine “unofficial withdrawals” and update it as needed in coordination with any changes with the Registration system set up. This will help avoid future reporting errors and keep “unofficial withdrawals” determined within the 30-day requirement.

View Audit 293654

Finding 372484 (2023-002)

Significant Deficiency 2023

Boise State University

ID

Questioned Costs Reporting Procurement, Suspension & Debarment § 200.303 § 200.502 § 200.510

Federal Program Title: Research and Development Cluster ALN: Various Recommendation: We recommend the University evaluate its cutoff procedures to ensure federal costs are identified and reported in the correct fiscal year. Explanation of disagreement with audit finding: There is no disagreement...

Federal Program Title: Research and Development Cluster ALN: Various Recommendation: We recommend the University evaluate its cutoff procedures to ensure federal costs are identified and reported in the correct fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Boise State University will evaluate our cutoff and accrual procedures to ensure costs are identified and reported in the correct fiscal year. Name(s) of the contact person(s) responsible for corrective action: Jen Lutke, Assistant Director, Post Award: jenniferlutke@boisestate.edu Planned completion date for corrective action plan: June 2024

View Audit 293651 Questioned Costs: $1

Finding 372397 (2023-001)

Significant Deficiency 2023

Boise State University

ID

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.305

Federal Program Title: Research and Development Cluster ALN: Various Recommendation: We recommend the University evaluate its procedures and implement an additional control to review and approve the subrecipient reimbursements timely. Explanation of disagreement with audit finding: There is no di...

Federal Program Title: Research and Development Cluster ALN: Various Recommendation: We recommend the University evaluate its procedures and implement an additional control to review and approve the subrecipient reimbursements timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Boise State University continues to review and enhance its internal subrecipient payment processes to find ways to identify and prevent untimely subrecipient payments, and to reduce the potential for human error. The University will implement additional internal measures to address inefficiencies related to the current multi-department review, approval, and payment process. Name(s) of the contact person(s) responsible for corrective action: Jen Lutke, Assistant Director, Post Award: jenniferlutke@boisestate.edu Planned completion date for corrective action plan: February 2024

View Audit 293651

Finding 372381 (2023-004)

Significant Deficiency 2023

Point University, Inc. and Subsidiaries

GA

Student Financial Aid Subrecipient Monitoring Significant Deficiency

GLBA non-compliance Finding: The University does not meet the compliance requirements outlined in the GLBA Safeguards Rule. Discrepancies were identified in requirement B.6 which addresses how the institution how the institution will oversee its information system service providers. The University ...

GLBA non-compliance Finding: The University does not meet the compliance requirements outlined in the GLBA Safeguards Rule. Discrepancies were identified in requirement B.6 which addresses how the institution how the institution will oversee its information system service providers. The University did not have a Vendor Management Program with standards in place to oversee critical system service providers regarding due diligence, risk assessments, and annual reviews as related to 3rd party service providers. Auditors' Recommendation: The University needs to review the updated GLBA requirements and ensure their WISP includes all required elements. School Response: The school agrees with this finding. Corrective Action Plan: The school's director of IT is reviewing the school's Written Information Security Plan (WISP) to ensure GLBA Compliance. A vendor management plan has been added to the WISP which specifies that any information technology vendors and products will be subjected to an IT Acquisition Process prior to use by the University. In the IT Acquisition Process, the vendors and products will be evaluated by the Information Technology Advisory Committee and the Office of Information Technology to determine impact on the current infrastructure and data systems as well as any security concerns that should be addressed prior to implementation. Name(s) of the contact person{s) responsible for corrective action: Point University Director of IT, Bill Dorminy Planned completion date for corrective action plan: • WISP and review of GLBA requirements is ongoing with completion of the current review expected by June 1, 2024.

View Audit 293636

Finding 372380 (2023-003)

Significant Deficiency 2023

Point University, Inc. and Subsidiaries

GA

Questioned Costs Student Financial Aid Eligibility

Pell Award Errors Finding: As noted in the audit report, there were 5 instances out of 60 students with Pell award errors. Auditors' Recommendation: The University should have appropriate policies and procedure, as well as safeguards in place to ensure Pell eligibility and awarding is correctly de...

Pell Award Errors Finding: As noted in the audit report, there were 5 instances out of 60 students with Pell award errors. Auditors' Recommendation: The University should have appropriate policies and procedure, as well as safeguards in place to ensure Pell eligibility and awarding is correctly determined. School Response: The school agrees with this finding and has initiated corrective action. Corrective Action Plan: For student #5, there was a Pell awarding error where the student was under awarded Pell by $172. The school made the correction to the award and disbursed the additional Pell. For student #16, student was over awarded Pell Grant for $1723 due to incorrect refunds made while adjusting for changes in the student's schedule. The school has refunded the $1723 over award back to the fund source. For student #24, the student was initially awarded correctly, but withdrew during their 2nd term. Due to incorrect Pell Recalculation on the R2T4, the school refunded too much Pell grant, and the student was under awarded by $458. The school has disbursed the additional Pell so the student is now paid correctly. For student #27, the student was over awarded Pell by $350 due to in error in Pell Recalculation based on the student's schedule. The school has refunded the over award to the fund source. For student #43, the student was under awarded by $22 due to an error in Pell Recalculation based on the student's schedule. The school has disbursed the additional Pell grant funds to correct the error. Starting with the Fall 2023 semester the school has implemented a new student information system (SIS), Colleague. The school has also partnered with a third-party servicer, Financial Aid Services (FAS), to assist with packaging. The new SIS automatically adjusts Pell grant whenever there is a change to a student's schedule during the term through the school's census date for each term and module. The system will schedule a refund for any over awards and increase the Pell award for any that may have been under awarded. Since this is no longer reviewed solely by the financial aid office, this is expected to reduce the number of errors in Pell awarding. In addition to the system adjustments, the school's third-party servicer, FAS, will review packaging for any students with changes to the number of registered credits during the term to ensure the system is making adjustments properly and the students are correctly packaged. Name(s) of the contact person{s) responsible for corrective action: Financial Aid Director, Holly Hardnett and third-party servicer, FAS, representative Planned completion date for corrective action plan: • New Colleague SIS implemented live beginning in the Fall semester 2023. • Training for Pell Recalculations in Colleague July 2023. • Registration/schedule changes for term reviewed by FAS at least weekly.

View Audit 293636 Questioned Costs: $1

Finding 372379 (2023-002)

Significant Deficiency 2023

Point University, Inc. and Subsidiaries

GA

Student Financial Aid Reporting Significant Deficiency

NSLDS Enrollment Reporting (repeat) Finding: As noted in the audit report, there were 4 discrepancies found in 17 files in which student information reported to NSLDS was incorrect or untimely. • 2 students' status was incorrectly reported to NSLDS. • 1 student's enrollment effective date was not r...

NSLDS Enrollment Reporting (repeat) Finding: As noted in the audit report, there were 4 discrepancies found in 17 files in which student information reported to NSLDS was incorrect or untimely. • 2 students' status was incorrectly reported to NSLDS. • 1 student's enrollment effective date was not reported correctly to NSLDS. • 1 student's enrollment status change was not reported to NSLDS within 60 days. Auditors' Recommendation: The University should review their enrollment reporting policies and procedures to ensure accurate reporting. School Response: The school agrees with this finding and has initiated corrective action. Corrective Action Plan: There were two files in which NSLDS reporting errors were found. Student #12 was withdrawn per their school transcript effective 5/14/2023, however, the enrollment status was reported at NSLDS as Less Than Half Time as of 5/8/2023. Student #14 was in a Graduate status on their transcript but was reported as Withdrawn on NSLDS. Also, the student's status was reported 134 days after the status change event. Status changes must be reported to NSLDS within 60 days. The instances for this finding occurred during a time when there was a staffing change in the registrar's office and a new registrar had not yet transitioned into the position. Since this time, a new registrar, Natalie Brown-Motes, was hired, and the process has been reviewed with Assistant Registrar, Lara Ellison, to ensure that there is a back up plan if the registrar is unavailable to complete this process. Additionally, the school switched to a new Student Information System (SIS), Colleague, which was implemented beginning with the Fall semester 2023. The new SIS works with the National Student Clearinghouse enrollment reporting service. In order to ensure timely reporting, the registrar's office creates an enrollment report in Colleague each month. That report is transmitted to Clearinghouse which uses the information to update the enrollment data in NSLDS. If there are any possible errors that need to be reviewed, the registrar receives a report on Clearinghouse of any errors so they can be reviewed and approved or corrected. The error report must be completed within two weeks of receipt. Colleague only reports to Clearinghouse students who have actually registered for classes. Previously, enrolled students who had not registered were included in the report. This inclusion regularly generated additional errors. Since the new system improves the reporting process so only registered students are reported, there is less opportunity for error. Name(s) of the contact person(s) responsible for corrective action: University Registrar, Natalie BrownMotes and Assistant Registrar, Lara Ellison Planned completion date for corrective action plan: • New Colleague SIS implemented live beginning in the Fall semester 2023. • Training on National Student Clearinghouse process with Colleague completed September 23. • Began using Colleague system to report enrollment data to NSLDS through National Student Clearinghouse in September 2023.

View Audit 293636

Finding 372378 (2023-001)

Significant Deficiency 2023

Point University, Inc. and Subsidiaries

GA

Student Financial Aid Reporting Significant Deficiency

Disbursement Dates (repeat) Finding: As noted in the audit report, there were three instances in 60 files in which there were discrepancies in disbursement dates. Disbursement dates recorded on student accounts for Direct Loan and Pell disbursements did not agree to the disbursement date reported t...

Disbursement Dates (repeat) Finding: As noted in the audit report, there were three instances in 60 files in which there were discrepancies in disbursement dates. Disbursement dates recorded on student accounts for Direct Loan and Pell disbursements did not agree to the disbursement date reported to Common Origination and Disbursement (COD). Auditors' Recommendation: The University should review their policies and procedures to ensure accurate reporting to COD. School Response: The University agrees with this finding and has initiated corrective action. Corrective Action Plan: Title IV disbursements must be posted to student accounts within 15 days of the funds drawdown. Also, the disbursement date per COD must match the disbursement date on the student account. There was one instance in which the Disbursement date for a Pell Grant was 10/10/2022 per COD and 10/19/2022 on the student's account. One instance had a disbursement date at COD as 2/16/2023 and at 2/15/2023 on the student's account. The third instance had a disbursement date of 1/25/23 at COD and 1/26/23 on the student's account. Each of these disbursements were posted in the old Student Information System (SIS), Anthology. The posting process that the school used under the previous system relied primarily on manual checks by employees in various departments in which reports could be sent to COD in which the posting dates did not match the COD dates. In order to avoid this finding in the future, the University has sought out and implemented a new Student Information System (SIS), Colleague, beginning with the 2023-24 award year. The school has also contracted with a third-party servicer, Financial Aid Services (FAS}, to assist with packaging students and completing the disbursement process. To disburse funds, the Director of Financial Aid Quality and Compliance or the representative from FAS runs a report in Colleague which pulls scheduled and approved financial aid disbursements for students who have met the enrollment criteria to receive those disbursements. The report goes to the student accounts office where the financial aid is posted to the student ledgers. Then it is transmitted to COD with the posted dates so that the dates reported to COD match the dates in the SIS. If there are any errors in the transmission, the Director of Financial Aid Quality and Compliance or the representative from FAS will review the rejected disbursements and make corrections to get them processed as quickly as possible. The accounting office submits the drawdown request to G-5 for the amount of the approved and posted financial aid. The new process in which the disbursement amounts and dates transmitted to COD match the disbursement amounts and dates posted to the students' ledgers is expected to ensure compliance in the future. Name(s) of the contact person(s) responsible for corrective action: Director of Financial Aid Quality and Compliance, Rachal Wortham Planned completion date for corrective action plan: • New Colleague SIS implemented live beginning in the Fall semester 2023. • Training on new disbursement process completed August 2023. • First disbursements approved using the new SIS done by Director of Financial Aid Quality and Compliance August 2023. • Review of disbursement process with FAS October 2023. • Follow up with Colleague team to review the process and work out any flaws February 2024.

View Audit 293636

Finding 372370 (2023-003)

None 2023

Carlsbad Municipal School District

NM

Subrecipient Monitoring Reporting School Nutrition Programs § 200.512

The filing of the Data Collection Form will be submitted by the required due date. In the prior year, the audit report was submitted after the Federal Audit Clearinghouse deadline. The current audit will be submitted with sufficient time to meet the Federal Audit Clearinghouse submission date requir...

The filing of the Data Collection Form will be submitted by the required due date. In the prior year, the audit report was submitted after the Federal Audit Clearinghouse deadline. The current audit will be submitted with sufficient time to meet the Federal Audit Clearinghouse submission date requirement. Responsible party(ies) for corrective action(s): Chief Financial Officer Corrective action(s) timeline: March 15, 2024

View Audit 293634

Finding 372353 (2023-002)

None 2023

Carteret Board of Education

NJ

School Nutrition Programs Procurement, Suspension & Debarment Cash Management

The District has taken remedial actions to reduce net cash resources the Food Service Fund including the purchase of updated cafeteria equipment, service vehicles and brand new cafeteria tables for the High School. Additionally, the District plans to request additional staffing and more diverse menu...

The District has taken remedial actions to reduce net cash resources the Food Service Fund including the purchase of updated cafeteria equipment, service vehicles and brand new cafeteria tables for the High School. Additionally, the District plans to request additional staffing and more diverse menu items to suuplement the food service program.

View Audit 293633

Finding 372326 (2023-003)

Significant Deficiency 2023

Carteret Board of Education

NJ

Cash Management Reporting Significant Deficiency

The District will implement processes and procedures for the timely liquidation of all POs to ensure that expenditures are captured and are in agreement with the final federal grant expenditure report.

View Audit 293633

Finding 372322 (2023-001)

Significant Deficiency 2023

Carteret Board of Education

NJ

Allowable Costs / Cost Principles Significant Deficiency

The District developed the Carteret Public Schools Federal Procurement Procedures to meet the criteria required by the Uniform Grant Guidance.

View Audit 293633

Finding 372319 (2023-007)

Significant Deficiency 2023

Dodge City Community College

KS

Student Financial Aid

Condition: During our review of the return of Title IV funds, we noted that students were not being properly identified as withdrawn, either officially or unofficially. This resulted in 7 students noted that never had a calculation performed, but should have, and 22 students that were reported late...

Condition: During our review of the return of Title IV funds, we noted that students were not being properly identified as withdrawn, either officially or unofficially. This resulted in 7 students noted that never had a calculation performed, but should have, and 22 students that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must perform a Return of Title IV Funds calculation to determine the amount of Title IV assistance the student earned as of the student’s withdrawal date. Cause: Student Financial Aid personnel does not have a method to properly identify students who are required to have a return of funds calculation. After several attempts to obtain a listing of students, the auditors requested assistance from the IT department, who was able to get the auditors a list very quickly. This list was compared to Student Financial Aid recipients to identify the population of students who should have had a calculation performed. Effect: Funds required to be sent back to the Department of Education are either missed or are late. Perspective: There has been high turnover in the SFA department, including a time where there was not a Director in place. Recommendation: We recommend training of Student Financial Aid personnel on the rules and regulations over return of funds. In addition, we recommend that Student Financial Aid personnel work with the IT department to develop a report that can be ran weekly or bi-weekly to identify the students and timely prepare the calculations. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved are undergoing training to learn requirements. Processes and procedures are being developed to ensure timely calculations and refunds.

View Audit 293624

Finding 372315 (2023-006)

Significant Deficiency 2023

Dodge City Community College

KS

Student Financial Aid Matching / Level of Effort / Earmarking

Condition: There were no monthly Title IV reconciliations performed. Criteria: Per SFA requirements, the College is required to reconcile the COD data files with the College’s financial records. Cause: Turnover in the staff and Director positions of the College. The new employees were not aware o...

Condition: There were no monthly Title IV reconciliations performed. Criteria: Per SFA requirements, the College is required to reconcile the COD data files with the College’s financial records. Cause: Turnover in the staff and Director positions of the College. The new employees were not aware of this requirement. Effect: Noncompliance with SFA requirements. Perspective: There has been high turnover in the SFA department, including a time where there was not a Director in place. Recommendation: We recommend that the direct loans are reconciled at least monthly between the COD and the College’s general ledger. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved have received training and been made aware of requirements. Monthly reconciliations will be performed immediately.

View Audit 293624

Finding 372314 (2023-005)

Significant Deficiency 2023

Dodge City Community College

KS

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester...

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester but the status of withdrawn or graduate were not reported correctly or timely on the NSLDS Enrollment Reporting roster files sent during that semester. Criteria: Per the NSLDS Enrollment Reporting Guide, a school should report all students that NSLDS includes in its request to the school on a roster file. This includes timely and accurate reporting of the status of the student of withdrawn or graduate. Cause: The status of the students were not timely and accurately reported to NSLDS. Effect: Students could potentially not be placed in grace or repayment status when they should be. Perspective: There has been high turnover in the SFA department, including a time where there was not a Director in place. They have had interim Director who also left in December 2023. A new Director has been hired in January 2024 and has begun working on issues. Recommendation: We recommend that personnel in charge of enrollment reporting be diligent in reviewing the roster file to ensure that all appropriate students are shown and attendance changes are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved in enrollment reporting to the NSLDS have reviewed the NSLDS Reporting Manual to better understand and accurately report the student's enrollment status. There has been high turnover in the SFA department, including a time where there was not a Director in place. The new Director came on in the fall of 2022 and then left in December 2023. The College is still working on fully implementing new procedures and catching up submissions.

View Audit 293624

Finding 372301 (2023-001)

None 2023

City of Revere

MA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish procedures to ensure compliance with guidelines and policies outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure co...

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish procedures to ensure compliance with guidelines and policies outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Management will also implement proper training to ensure that the program managers fully understand the time and effort reporting requirements. Management intends to implement these procedures in fiscal 2024.

View Audit 293621

Finding 372300 (2023-001)

Significant Deficiency 2023

Walter Knox Memorial Hospital Doing Business As Valor Health

ID

Procurement, Suspension & Debarment Material Weakness Significant Deficiency

2023-001 Policies and Procedures for Federal Awards Corrective action planned: Valor Health will work in collaboration with auditing firm to improve the current policy and procedures to include all the details and items necessary to satisfy this requirement. Auditing firm will supply samples and do...

2023-001 Policies and Procedures for Federal Awards Corrective action planned: Valor Health will work in collaboration with auditing firm to improve the current policy and procedures to include all the details and items necessary to satisfy this requirement. Auditing firm will supply samples and documents and ensure that we are compliant with this particular finding in the appropriate timeframes. The responsible parties from Valor Health will be the CFO and Controller. Anticipated completion date: June 30th, 2024 Contact person responsible for corrective action: Corey Furin, CFO, corey.furin@valorhealth.org, 208-901-3213

View Audit 293610

Finding 372299 (2023-002)

Significant Deficiency 2023

Rockhurst University

MO

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding No. 2023-002 Corrective Action Plan: The University concurs with the finding. The Financial Aid office is in the process of tightening its policies and procedures to identify all students subject to the required exit counseling, with the goal of delivering said counseling within the prescrib...

Finding No. 2023-002 Corrective Action Plan: The University concurs with the finding. The Financial Aid office is in the process of tightening its policies and procedures to identify all students subject to the required exit counseling, with the goal of delivering said counseling within the prescribed 30-day window. Responsible Official: John Sircy, Interim CFO Anticipated Completion Date: June 2024

View Audit 293605

Finding 372298 (2023-001)

Material Weakness 2023

It Takes A Village to Feed One Child, INC

PA

Allowable Costs / Cost Principles Cash Management Reporting

To address Cost Efficacy, It Takes A Village To Feed One Chitd, Inc., we wilt imptement and utilize QBO moving forward, through obtaining an additionat license for QBO and taking onLine training classes to become more wetl versed and efficient through accredited and ticensed instructors. We witt use...

To address Cost Efficacy, It Takes A Village To Feed One Chitd, Inc., we wilt imptement and utilize QBO moving forward, through obtaining an additionat license for QBO and taking onLine training classes to become more wetl versed and efficient through accredited and ticensed instructors. We witt use best practices for internat controts through showing more evidence of QBO approvat routing for alt transactions, accounts payabte & receivabte, credit card reconcitiations. We wilt improve overatt checks and batances for supervision and staff, white team ing how to operate on a futt accrual tevet.

View Audit 293600

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