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FINDING 2025-003 Finding Subject: Child Nutrition Cluster – Eligibility Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children CFDA Numbers: 10.553, 10.555, 10.559 Federal Award Numbers and Years (...
FINDING 2025-003 Finding Subject: Child Nutrition Cluster – Eligibility Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children CFDA Numbers: 10.553, 10.555, 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2024, FY2025 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material Weakness, Other Matters Summary of Finding: The School Corporation had not properly designed or implemented an effective system of internal controls over review of individual free and reduced status applications and information management in the Skyward Software System used to determine and maintain eligibility status. Individual Applications The school noted individual applications for both direct certification and income eligible students would be printed and reviewed after the system makes a determination of eligibility status. Out of 40 students tested, no documentation of the review was provided for 34 students. Skyward Software System The School Corporation is required to design controls ensuring computer systems used to maintain student benefit status are secured. Currently, the Skyward system allows all school lunch employees to make changes to student benefit status, and there is no indication or record within the system as to who makes these changes. Additionally, income eligibility guidelines in the system that determine whether students are eligible based on income are updated by the system automatically every year. The school is required to perform annual review to ensure these guidelines are accurate. However, no annual review is done by school corporation staff. Contact Person Responsible for Corrective Action: Rachel Moore, Treasurer Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us 44 INDIANA STATE BOARD OF ACCOUNTS 44 801 S. Sycamore Street, Syracuse IN 46567 (574) 457-3188 Wawasee Community School Corporation Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: A School Corporation employee will be designated to receive, review and process each individual application. Applications received digitally via the Skyward Software System will be printed so that a paper copy of each digital application is kept on file. The review of each application will be documented in writing on the paper copy of the application. A second School Corporation employee will perform a secondary review of every application to ensure accuracy of the eligibility determination, and the secondary review will be documented on each application. The eligibility guidelines in the Skyward Software System used to determine student eligibility will be downloaded from the School Nutrition Program’s website prior to July 1 of each year and will be uploaded into the Skyward Software System by the technology department of the School Corporation. After upload is complete, the Food Service Manager will review the data to ensure correct upload and will indicate the review on the sign-off form created by the School Corporation. The sign-off form will be retained to document the review. Anticipated Completion Date: The corrective action with regard to individual applications has already been implemented beginning with the 2025-2026 school year. For the 2025-2026 school year, the Treasurer has done the initial review of each application and the Food Service Manager has done the secondary review to ensure accuracy of each determination. Beginning in the 2026-2027 school year the process will remain the same but with the Food Service Manager performing the initial review and the Treasurer performing the secondary review. The corrective action with regard to the eligibility guidelines in Skyward will be implemented beginning with the upload of data in preparation for the 2026-2027 school year, expected to be in June of 2026.
Condition - The District, as the school food authority, did not establish effective internal controls to ensure that meal claims were accurately prepared and submitted. One individual was responsible for preparing and submitting meal claims, and there is no secondary review of the meal claim before ...
Condition - The District, as the school food authority, did not establish effective internal controls to ensure that meal claims were accurately prepared and submitted. One individual was responsible for preparing and submitting meal claims, and there is no secondary review of the meal claim before it is submitted. Plan - Meal claims will prepared by the food service director based on meal counts from the student management software. The finance director will review the meal claims in comparison to the meal counts and document this process. Any variances will be discussed with the food service director, and if necessary, changes will be made to the meal claims. After this review, the food service director will submit the meal claims. Anticipated Date of Completion - December 2025; Name of Contact Person - Dr. Matthew DeBaene, Superintendent; Management Response - We will perform a secondary review of the meal claims before they are submitted for reimbursement.
Condition - The District, as a subrecipient of federal awards, contracted with multiple vendors, both directly and indirectly through the use of a purchasing cooperative, without verifying that the vendor was not suspended or debarred or otherwise excluded from participating in covered transactions....
Condition - The District, as a subrecipient of federal awards, contracted with multiple vendors, both directly and indirectly through the use of a purchasing cooperative, without verifying that the vendor was not suspended or debarred or otherwise excluded from participating in covered transactions. Plan - Bid specifications will include a statement that, by returning a bid, vendors are self-certifying that they are not suspended or debarred from participating in covered transactions. If a formal quote is not returned, we will use SAM.gov to ensure that vendors are not suspended or debarred. This search will be documented. We will verify that the purchasing cooperative is following the same procedures for all vendors. Anticipated Date of Completion - December 2025; Name of Contact Person - Dr. Matthew DeBaene, Superintendent; Management Response - We will ensure that all vendors utilized are not suspended or debarred, whether that be through vendor self-certification or the documented use of SAM.gov.
Finding 2025‐003 Issue: There were (5) samples of purchased services reported on the DSS‐1571 to an unsigned vendor. Corrective Action: Davidson County will monitor vendor contracts prior to the vendor providing and or invoicing for services, when possible. The DSS Business/Fiscal Team will check fo...
Finding 2025‐003 Issue: There were (5) samples of purchased services reported on the DSS‐1571 to an unsigned vendor. Corrective Action: Davidson County will monitor vendor contracts prior to the vendor providing and or invoicing for services, when possible. The DSS Business/Fiscal Team will check for active vendor contracts prior to approving and paying invoices for services. Timeframe: Effective immediately. Any services needed will be vetted through the DSS Business/Fiscal Team prior to scheduling (when possible). DSS Business/Fiscal Team will monitor active contracts annually to ensure compliance.
Finding: 2025‐002 Issue: There were (4) cases cited for inadequate documentation to substantiate Program Integrity claims. Correction Action: Davidson County Quality and Training Supervisor will monitor 100% of all substantiated Program Integrity claims by reviewing case documentation, evidence, bud...
Finding: 2025‐002 Issue: There were (4) cases cited for inadequate documentation to substantiate Program Integrity claims. Correction Action: Davidson County Quality and Training Supervisor will monitor 100% of all substantiated Program Integrity claims by reviewing case documentation, evidence, budgets, spreadsheets, and notices. Program Integrity Investigators will be reminded of the importance of calculating and documenting income and expenses accurately, and following policy guidelines to ensure appropriate claim balances are established. The Quality and Training Supervisor will continue to meet with Program Integrity Investigators on a monthly basis to ensure compliance. Timeframe: Effective immediately. Any remedial training that is identified by the Quality and Training Supervisor will be completed within one week of the error found.
Name of Contact Person: Tim McIntyre, District Manager. Recommendation: Controls should be put into place to ensure the District checks the SAM.gov website before it spends more than $25,000 with a vendor using federal funds. Corrective Action: The District will keep the required documentation movin...
Name of Contact Person: Tim McIntyre, District Manager. Recommendation: Controls should be put into place to ensure the District checks the SAM.gov website before it spends more than $25,000 with a vendor using federal funds. Corrective Action: The District will keep the required documentation moving forward. Proposed Completion Date: Immediately.
The Town should review the restricted reserve requirements and establish a separate account to hold the funds.
The Town should review the restricted reserve requirements and establish a separate account to hold the funds.
The Education Department is reviewing their procurement process and will implement controls to ensure procurement compliance is verified prior to contract execution and payment. Additionally, procurement training will be provided to administrators and staff involved in purchasing and grant managemen...
The Education Department is reviewing their procurement process and will implement controls to ensure procurement compliance is verified prior to contract execution and payment. Additionally, procurement training will be provided to administrators and staff involved in purchasing and grant management. Federal procurements will be monitored by the Business Manager and Superintendent.
Unified School District #446 Independence, Kansas Corrective Action Plan March 3, 2026 Cognizant or Oversight Agency for Audit Unified School District #446 respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting fi...
Unified School District #446 Independence, Kansas Corrective Action Plan March 3, 2026 Cognizant or Oversight Agency for Audit Unified School District #446 respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2025 The findings from the March 3, 2026 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2025-001 –Reporting Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered that on one day, eligible student meals were overreported on the claim for reimbursement. Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Action Taken: We concur with the recommendation and since the 2025 fiscal audit took place, we have updated review procedures to ensure that all meal reports are reviewed to ensure that they are being properly reported. Anticipated Complete Date: November 11, 2025 Should the Oversight Agency for Audit have questions regarding this plan, please contact Gina Godinez, Director of Finance, at (620) 332-1800. Sincerely Unified School District #446 Unified School District #446
The District will implement internal controls over the suspension and debarment requirement and add this requirement to the procurement process at the District. In addition, we recommend that the District periodically review federal expenditure reports to identify vendors that may have been paid wit...
The District will implement internal controls over the suspension and debarment requirement and add this requirement to the procurement process at the District. In addition, we recommend that the District periodically review federal expenditure reports to identify vendors that may have been paid with federal grants in excess of the $25,000 suspension and debarment threshold to prevent potential noncompliance. All district employees who are approved to obtain bids for purchases have already been informed and trained on the expectation on obtaining proof of suspension and debarment requirements from any vendor they receive bids from or plan on making purchases from that will exceed the $25,000 threshold. Responsible Official: Mandee Campbell, Director of Business Services Anticipated Completion Date: April 1, 2026
Condition: The audit identified instances in which enrollment status changes for withdrawn students were not reported to the National Student Loan Data System (NSLDS) within the required 60-day timeframe and in some cases the withdrawal date reported did not reflect the student’s actual Last Date of...
Condition: The audit identified instances in which enrollment status changes for withdrawn students were not reported to the National Student Loan Data System (NSLDS) within the required 60-day timeframe and in some cases the withdrawal date reported did not reflect the student’s actual Last Date of Attendance (LDA). Cause: The discrepancies occurred because the academic term end date was used instead of the student’s actual Last Date of Attendance for certain withdrawn students. In addition, in limited cases enrollment status changes for students who did not return for a subsequent term were not reported within the required 60-day window due to the timing of non-returning student reporting cycles. Corrective Action Plan: Sauk Valley Community College will implement revised procedures and additional monitoring controls to ensure that enrollment reporting to NSLDS complies with federal requirements. The College submits enrollment reporting through the National Student Clearinghouse, which transmits enrollment data to NSLDS on the College’s behalf. The College utilizes an internal system to generate enrollment reporting files based on institutional enrollment and withdrawal data. The Registrar reviews the file prior to transmission to the National Student Clearinghouse for submission to NSLDS. Enrollment reporting is currently submitted on a monthly basis. To address the reporting discrepancies identified in the audit, the College will implement the following corrective actions: 1. Accurate Withdrawal Date Reporting Procedures will be updated to ensure that the effective withdrawal date reported to NSLDS reflects the student’s actual Last Date of Attendance (LDA) recorded in institutional records rather than the academic term end date or administrative processing date. 2. Monthly Reconciliation Process The Registrar and Financial Aid Office will perform a monthly reconciliation of institutional withdrawal records to NSLDS enrollment reporting data to confirm that enrollment status changes and withdrawal dates have been reported accurately and within the required reporting timeframe. 3. Monitoring of Potential Unofficial Withdrawals Students who receive all “F” or “W” grades will be reviewed as potential unofficial withdrawals to ensure that the correct Last Date of Attendance is identified and reported when applicable. 4. Monitoring of Non-Returning Students Students who do not return for the summer or fall term following the spring semester will be reviewed by the end of June to determine whether a withdrawal status must be reported to NSLDS. The College will follow the National Student Clearinghouse guidance regarding non-required term enrollment reporting to support accurate status reporting. 5. Ongoing Compliance Oversight Financial Aid and the Registrar will work collaboratively to review enrollment reporting data on an ongoing basis to ensure compliance with federal reporting requirements, including the 60-day reporting requirement for enrollment status changes. 6. Staff Training and Procedural Reinforcement The Registrar and the Financial Aid Office will review NSLDS enrollment reporting guidance and applicable federal requirements with relevant staff to reinforce proper reporting procedures and ensure consistent understanding of withdrawal date reporting requirements and timelines. These procedures will provide additional oversight to ensure that withdrawal dates are reported accurately and that enrollment status changes are transmitted to NSLDS within the required timeframe. Responsible Officials: Jennifer Schultz, Dean of Student Services, Lizzie Harper, Director of Financial Assistance, and Meagan Rivera, Registrar Planned Implementation Date: The revised procedures will be implemented immediately, beginning with the current enrollment reporting cycle, and will continue as an ongoing compliance control.
Finding Number: 2025-001 Planned Corrective Action: Being a small PHA, only 21 of our files were tested. One of those files had an error in it making the error rate 4.76%. The discrepancy was corrected with Tenant after being communicated to Occupancy Specialist. After contacting the software provid...
Finding Number: 2025-001 Planned Corrective Action: Being a small PHA, only 21 of our files were tested. One of those files had an error in it making the error rate 4.76%. The discrepancy was corrected with Tenant after being communicated to Occupancy Specialist. After contacting the software provider and with their direct assistance a new Form 50058 was generated reflecting the accurate income information. The correction has been completed in the system to ensure compliance and accuracy of reporting. Anticipated Completion Date: February 20, 2026 Responsible Contact Person: Angie Finley, Executive Director
Employee salaries charged to federal grant programs will be approved as such in the minutes. Year-end salary accruals will be supported by a detail by individual employee and amount.
Employee salaries charged to federal grant programs will be approved as such in the minutes. Year-end salary accruals will be supported by a detail by individual employee and amount.
The College is dedicated to ensuring the accuracy of reporting to the NSLDS. The following is how the College plans to verify the integrity of NSLDS reporting: The staff responsible for correcting records will receive targeted instruction emphasizing accuracy, verification and accountability. A seco...
The College is dedicated to ensuring the accuracy of reporting to the NSLDS. The following is how the College plans to verify the integrity of NSLDS reporting: The staff responsible for correcting records will receive targeted instruction emphasizing accuracy, verification and accountability. A secondary verification process is planned to be put in place to ensure that a secondary review is performed to confirm reported information and address any discrepancies. Name(s) of Contact Person(s) Responsible for Corrective Action: Victoria Stozek, Director of Financial Aid, vstozek@dccc.edu Anticipated Completion Date: 6/30/26
Management agrees with the finding. Management has already corrected by reducing the most recent drawdown from HRSA by the amount in question ($6,405). Management will also implement additional review procedures to prevent similar errors in the future.
Management agrees with the finding. Management has already corrected by reducing the most recent drawdown from HRSA by the amount in question ($6,405). Management will also implement additional review procedures to prevent similar errors in the future.
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Dana Petersen, Sr. Director of Housing, ShelterCare b. Amanda Smith, Property Development Manager, ShelterCare 2. The corrective action planned: a. Pinehurst Management...
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Dana Petersen, Sr. Director of Housing, ShelterCare b. Amanda Smith, Property Development Manager, ShelterCare 2. The corrective action planned: a. Pinehurst Management was overseeing property through 4/30/23. ShelterCare was assigned as new managing agent 5/1/2023. ShelterCare now has a dedicated Assistant Property Manager overseeing the property. In 2025, had some difficulty with confirming our ownership of the property through HUD’s online systems, but we were able to complete that step which was required to enable submissions of tenant recertification data. b. Management prioritized recertifications by oldest first. A majority of these were caught up in fiscal year 2025, and we have the staff to complete future recertifications timely moving forward. c. Management is performing a monthly review of TRACS to ensure recertifications are being completed in a timely manner. 3. The anticipated completion date: a. Recertifications are expected to be completed by December 31, 2025.
Significant Deficiency 2025-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010A United States Department of Agriculture, passed through New York State Department of Education Child Nut...
Significant Deficiency 2025-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010A United States Department of Agriculture, passed through New York State Department of Education Child Nutrition Cluster Non-Cash Assistance (food distribution) National School Lunch Program ALN: 10.555 Cash Assistance School Breakfast Program ALN: 10.553 National School Lunch Program ALN: 10.555 Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District has developed a policy entitled “Procurement: Uniform Grant Guidance for Federal Awards” that addresses the Uniform Guidance requirements related to procurement. This policy was presented to the Board of Education at the August 28, 2025 Board meeting and formally adopted by the Board of Education at the November 17, 2025 Board meeting. Responsible Contact Person: Jeremy Feder Assistant Superintendent for Business and Operations Lawrence Union Free School District 2 Reilly Road Cedarhurst, NY 11516 Anticipated completion date: The required policy was adopted by the Board of Education at its November 17, 2025 meeting.
Federal Awards Findings Finding 2025‐001 Federal Agency Name: Administration of Children and Families Pass‐Through Entity: Oklahoma Department of Human Services Assistance Listing Number: #93.434 Program Name: Every Student Succeeds Act/Preschool Development Grant Finding Summary: While a control ap...
Federal Awards Findings Finding 2025‐001 Federal Agency Name: Administration of Children and Families Pass‐Through Entity: Oklahoma Department of Human Services Assistance Listing Number: #93.434 Program Name: Every Student Succeeds Act/Preschool Development Grant Finding Summary: While a control appears to be in place for suspension and debarment, the Foundation could not support a control to verify whether all vendors paid with federal funds were suspended or debarred. For one procurement transaction selected for testing, the Foundation did not perform or document and retain any suspension and debarment verification procedures, such as checking SAM.gov, obtaining vendor certifications, or including suspension/debarment clauses in contracts. Corrective Action Plan: The Foundation has updated controls in place to ensure suspension and debarment verifications are completed on all applicable transactions. Documentation of suspension and debarment check is kept on file in vendor, contractor, or subrecipient files and is completed prior to awarding covered transactions. Responsible Individual: Daphne Peschl, Chief Financial Officer Anticipated Completion Date: March 2026
Views of Responsible Offocials and Corrective Action Plan: Management agrees with the finding. Corrective Action Plan – Non-Public Proportionate Share Finding (FY 2024) • Revised Procedures o Internal procedures will be updated to plan, track, and ensure non-public proportionate share expenditures m...
Views of Responsible Offocials and Corrective Action Plan: Management agrees with the finding. Corrective Action Plan – Non-Public Proportionate Share Finding (FY 2024) • Revised Procedures o Internal procedures will be updated to plan, track, and ensure non-public proportionate share expenditures meet minimum requirements before grant funds are fully expended. • Monitoring and Verification o Fiscal staff will monitor non-public expenditures throughout the grant period and verify documentation demonstrates direct benefit to eligible non-public students. • Staff Training o Staff and Cooperative personnel will receive training on non-public proportionate share requirements and allowable expenditures. • Future Compliance Measures o Strategies will be implemented to prevent shortfalls in future grant periods, including early adjustments to spending plans to ensure full compliance. Responsible Party and Timeline for Completion: Corrective action plan has been implemented as this finding impacted fiscal year 2024 but did not recur in fiscal year 2025. The Director of Special Education, Cooperative School Services Bookkeeper, and Rensselaer Central Treasurer will oversee the corrective action plan to monitor the eligibility requirements on an ongoing basis.
Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Corrective Action Plan – Period of Performance Finding (FY 2024) • Improved Internal Controls o Rensselaer Central and Cooperative School Services will implement additional review procedures to ensure all ...
Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Corrective Action Plan – Period of Performance Finding (FY 2024) • Improved Internal Controls o Rensselaer Central and Cooperative School Services will implement additional review procedures to ensure all federal grant obligations occur within the allowable grant period and that vendor payments align with the original approved purchase orders. • Verification of Obligation Dates o Fiscal staff will verify that purchase orders, vendor invoices, and final payments reflect an obligatory date that occurs prior to the applicable grant deadline. • Staff Training o Rensselaer Central and Cooperative School Services Fiscal personnel involved in grant management will receive training on federal grant period of performance requirements and proper documentation of obligations. • Monitoring Procedures o Rensselaer Central and Cooperative School Services will conduct periodic reviews of federal grant expenditures to ensure ongoing compliance with grant timelines. • Statement of Isolated Occurrence o Rensselaer Central and Cooperative School Services reviewed the circumstances surrounding this finding and determined that the issue was isolated to fiscal year 2024. Responsible Party and Timeline for Completion: Corrective action plan has been implemented as this finding impacted fiscal year 2024 but did not recur in fiscal year 2025. The Director of Special Education, Cooperative School Services Bookkeeper, and Rensselaer Central Treasurer will oversee the corrective action plan to monitor the eligibility requirements on an ongoing basis.
Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Corrective Action Plan – Audit Finding (FY 2023–2024) • Revision of Written Procedures o The Rensselaer Central, in coordination with Cooperative School Services, will revise and implement written procedur...
Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Corrective Action Plan – Audit Finding (FY 2023–2024) • Revision of Written Procedures o The Rensselaer Central, in coordination with Cooperative School Services, will revise and implement written procedures governing the administration of proportionate share funds for non-public schools to ensure compliance with federal grant requirements. (see IDEA Procurement Plan Earmarking for Non Pub CEIS Funds hyperlinked above) • Strengthening Internal Controls o Additional internal controls will be implemented requiring review and approval by the Director of Special Education, Bookkeeper, and Rensselaer Central Treasurer prior to any reimbursement related to non-public school expenditures funded through the Special Education grant. • Reimbursement Process Changes o Non-public schools will no longer receive reimbursements directly from Cooperative School Services. Cooperative School Services will receive approval and verification from the Non-Public School LEA. o All reimbursement requests must include detailed documentation demonstrating that the expenditure directly benefits eligible non-public school students receiving special education services. • Allowable Cost Verification o Rensselaer Central and Cooperative School Services will implement a verification process to ensure all expenditures comply with federal allowable cost requirements and that funds are used solely for the benefit of eligible non-public school students. • Staff Training o Rensselaer Central and Cooperative School Services personnel responsible for federal grant oversight will receive training on federal grant compliance requirements, including allowable and unallowable expenditures (e.g., gift cards and similar incentives). • Monitoring and Oversight o Rensselaer Central will conduct periodic monitoring of expenditures made on its behalf by Cooperative School Services and maintain documentation demonstrating compliance with oversight responsibilities. • Implementation Timeline o These corrective actions and revised procedures have already been implemented and will apply to all future federal Special Education grant expenditures. • Ongoing Compliance Monitoring o Rensselaer Central and Cooperative School Services will conduct annual reviews of federal grant expenditures and internal controls to ensure continued compliance with IDOE and federal grant requirements. Responsible Party and Timeline for Completion: Corrective action plan has been implemented as this finding impacted fiscal year 2024 but did not recur in fiscal year 2025. The Director of Special Education, Cooperative School Services Bookkeeper, and Rensselaer Central Treasurer will oversee the corrective action plan to monitor the eligibility requirements on an ongoing basis.
The institution acknowledges the reporting discrepancy related to Spring 2025 enrollment reporting. While the final Spring 2025 enrollment file should have been submitted prior to the start of the Summer 2025 term, it was instead submitted on May 29, 2025, after the Summer term began on May 20, 2025...
The institution acknowledges the reporting discrepancy related to Spring 2025 enrollment reporting. While the final Spring 2025 enrollment file should have been submitted prior to the start of the Summer 2025 term, it was instead submitted on May 29, 2025, after the Summer term began on May 20, 2025. As a result, the file was processed with summer enrollment data rather than final spring enrollment data, including the appropriate graduation statuses. Although a Graduation (DegreeVerify) file was submitted on May 15, 2025, this file updates the National Student Clearinghouse (NSC) degree database for verification purposes only and does not update the enrollment database used for reporting to NSLDS unless specific services are enabled. At the time, the institution was not participating in NSC’s “G from Degree” functionality, which would have facilitated the automatic application of graduation statuses to the enrollment database. Additionally, delays and inaccuracies in Fall 2025 First of Term reporting (including incorrect term begin dates in files submitted on August 25 and September 15, 2025) further delayed the accurate reporting of raduated students. The corrected file was successfully processed on October 14, 2025. During Fall 2025, the institution was also engaged in FVT/GE reporting corrections. These corrections triggered system-generated enrollment updates, which ultimately resulted in the reporting of affected graduates to NSLDS; however, this occurred later than required. The institution recognizes that timely and accurate enrollment reporting is critical to ensuring that borrowers do not incorrectly enter repayment or lose in-school deferment status. Corrective Action Plan To prevent recurrence, the institution has implemented the following corrective actions: 1. Established Reporting Calendar and Internal Deadlines A formal enrollment reporting calendar has been implemented requiring: o End-of-Term files to be submitted after final grades are posted and degrees conferred, but prior to the start of the next term. o First-of-Term files for the fall and spring semesters must be submitted to NSC no later than three (3) business days before month-end. This timeline allows sufficient time to identify and resolve errors prior to NSLDS reporting. For the summer semester, First-of- Term file submission may extend through mid-June, which is acceptable given that student enrollment during a summer term is not required. 2. Implementation of NSC “G from Degree” Functionality As of February 11, 2026, the institution is actively utilizing NSC’s “G from Degree” service to ensure that graduation records submitted through DegreeVerify are evaluated and, when eligible, automatically applied to the enrollment database. 3. Review of “G Not Applied” Reports A required reconciliation process has been established: o After each DegreeVerify submission, staff will review the “G Not Applied” report. o Any students not automatically assigned a graduation status will be manually reviewed and, if appropriate, reported correctly on the next enrollment file. 4. Data Validation Controls Prior to Submission The Registrar’s Office has implemented a pre-submission validation checklist that includes: o Verification of term begin and end dates o Confirmation of degree conferral status o Review of enrollment status accuracy Files will not be submitted until all validation steps are completed. 5. Monitoring and Quality Assurance o Enrollment reporting submissions will be logged and reviewed each term for timeliness and accuracy. o Any errors identified will be documented and addressed through corrective follow-up. 6. Staff Training and Documentation Staff responsible for enrollment reporting have received updated training on: o NSC reporting requirements o NSLDS timing expectations o Use of NSC tools including DegreeVerify and “G from Degree” Written procedures have been updated and standardized. Responsible Official: Jill Johnson, Registrar (864) 587-4232 johnsoj@smcsc.edu
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2025. Auditor's Recommendation: Although auditors may continue to provide such assistance both now and in the future, under new pronouncement, the District should continue to review and accept both pro...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2025. Auditor's Recommendation: Although auditors may continue to provide such assistance both now and in the future, under new pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District's Response: The District 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 in future years. Further, the District has a thorough understanding of these financial statements and the ability to make informed judgements on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost-effective approach to prepare such information.
Bank Reconcilations, Interfund Balances Reconciliations and Balance Sheet Account Reconcilations, Year ended June 30, 2025. Auditor's Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconcilation process the District's gene...
Bank Reconcilations, Interfund Balances Reconciliations and Balance Sheet Account Reconcilations, Year ended June 30, 2025. Auditor's Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconcilation process the District's general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated. Once complete, the bank reconcilation should be reviewed by someone independent of the preparer. In addition, a worksheet should be developed which reonciles interfund balances on a monthly basis. Any differences in the reconcilation process should be immediately investigated. We recommend that asset and liability accounts be reconciled on a regular and routine basis. Further, reconciliations should be reviewed by management to ensure their accurate and timely completion. District's Response: The District will ensure that bank reconciliations are prepared in a timely manner and verify that balances within the general ledger cash accounts agree to the bank reconciliation, along with ensuring that interfund balances reconcile and that balance sheet asset and liabilities are reconciled to supporting documentation.
CORRECTIVE ACTION PLAN March 9, 2026 To: U.S. Department of Treasury Clayton County respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Aud...
CORRECTIVE ACTION PLAN March 9, 2026 To: U.S. Department of Treasury Clayton County respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2025. The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Treasury: Federal Assistance Listing Number 21.027: Coronavirus State and Local Fiscal Recovery Funds Internal control deficiency: See Finding 2025-001 Recommendation: The County should review the operating procedures of the County offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials. While we do recognize that the County is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. Anticipated Date of Completion: June 30, 2026.
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