Corrective Action Plans

Finding 3629 (2023-002)

Significant Deficiency 2023

CA

Questioned Costs Allowable Costs / Cost Principles

The Director of Fiscal Services will communicate with the California Depratment of Education on all unclear unallowable indirect cost prior to year-end closing. Moving forward the district will continue to use the Standardized Account Code Resource Code Query tables to identify allowable and Indirec...

The Director of Fiscal Services will communicate with the California Depratment of Education on all unclear unallowable indirect cost prior to year-end closing. Moving forward the district will continue to use the Standardized Account Code Resource Code Query tables to identify allowable and Indirect cost programs. Additionally, the district will continue to utilize the approved indirect cost rates established by the California Department of Education.

View Audit 5632 Questioned Costs: $1

Finding 3628 (2023-002)

Significant Deficiency 2023

Saint Joseph's University

PA

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

Finding 2023-002 Recommendation: We recommend that management consider applicable regulation guidelines and ensure that background functions are appropriately functioning for all applicable fund codes, particularly around mergers with other institutions. View of Responsible Officials and Planned Co...

Finding 2023-002 Recommendation: We recommend that management consider applicable regulation guidelines and ensure that background functions are appropriately functioning for all applicable fund codes, particularly around mergers with other institutions. View of Responsible Officials and Planned Corrective Actions: The EFT or “Loan Notice” email runs through an integration maintained by the University’s Information Technology department that generates a Loan Notice email based on a student having a disbursement under a specific federal loan fund code in Banner, the University’s financial aid software. Following the merger of the University of the Sciences with the University, the University of the Sciences had a Temporary Provisional Program Participation Agreement in effect through December 30, 2022. As a result, the University disbursed federal loans for the University of the Sciences campus for this period utilizing a different federal loan fund code within Banner. The Financial Aid Office was unaware that the integration utilized fund codes to generate the Loan Notice email and as a result the integration was not updated to include the additional fund code being utilized. Therefore, students that received loan disbursements under this fund code for the summer 2022 and fall 2022 terms did not receive Loan Notice email. These students were sent general communications in the summer and fall about the timing of loan disbursements for each term, but these did not meet the federal requirements. During the spring 2023 term, all student loan disbursements were included under the same federal loan fund code and all students received the Loan Notice email. During the upcoming merger with Pennsylvania College of Health Sciences, federal loans for the Lancaster campus will be processed in the legacy financial aid system under the existing procedures for the spring 2024 and summer 2024 terms during the period in which the Temporary Provisional Program Participation Agreement is in effect. Federal loans will be processed as one institution, under the University’s federal OPEID, utilizing a single federal loan fund code, beginning in the fall 2024 term. In the future, anytime there is a change federal loan fund codes being utilized the University will review the background functions to ensure they are operating appropriately. Individual Responsible for Corrective Action: Elizabeth Rihl Lewinsky, Assistant Vice President for Financial Aid, 610-660-1346, lewinsky@sju.edu Anticipated Completion Date for Corrective Action: The planned Corrective Actions will be immediately implemented

View Audit 5613

Finding 3622 (2023-001)

Significant Deficiency 2023

Saint Joseph's University

PA

Special Tests & Provisions Subrecipient Monitoring

Finding 2023-001 Recommendation: We recommend that management adheres consistently to its policies around the verification of student information to ensure compliance with verification requirements. We further recommend that management perform a monitoring review for the list of students selected fo...

Finding 2023-001 Recommendation: We recommend that management adheres consistently to its policies around the verification of student information to ensure compliance with verification requirements. We further recommend that management perform a monitoring review for the list of students selected for verification at a level of precision that would identify any errors or instances of noncompliance with federal requirements and that this review be documented View of Responsible Officials and Planned Corrective Actions: For the 2022-23 aid year, the federal verification process was waived except for those selected for federal verification and assigned to the V-4 and V-5 verification groups. A financial aid counselor missed the assignment of a student to the V-5 verification group and inadvertently waived the verification requirements and set the student to “selected not verified”, as if the student was assigned to the V-1 verification group. Following the discovery of this error, a review was conducted with all the financial aid staff to remind them to check within the University’s financial aid system to verify students’ verification group assignments. Since the full verification process was reinstated for the 2023-24 year, a recurrence of this finding is not likely since all students selected will need to be verified moving forward. The University will implement the recommendation to ensure future compliance with verification requirements. Individual Responsible for Corrective Action: Elizabeth Rihl Lewinsky, Assistant Vice President for Financial Aid, 610-660-1346, lewinsky@sju.edu Anticipated Completion Date for Corrective Action: The planned Corrective Actions will be immediately implemented

View Audit 5613

Finding 3591 (2023-003)

Significant Deficiency 2023

Saint Joseph's University

PA

Equipment & Real Property Management § 200.313

Finding 2023-003 Recommendation: We recommend that management resume the inventory counting every two years View of Responsible Officials and Planned Corrective Actions: The University will immediately resume biannual physical inventory review and count on a regular schedule. Individual Responsibl...

Finding 2023-003 Recommendation: We recommend that management resume the inventory counting every two years View of Responsible Officials and Planned Corrective Actions: The University will immediately resume biannual physical inventory review and count on a regular schedule. Individual Responsible for Corrective Action: Thomas Kaeo, Director, Office of Research Services, 610-660-1206, tkaeo@sju.edu Anticipated Completion Date for Corrective Action: The Planned Corrective Actions will be immediately implemented

View Audit 5613

Finding 3582 (2023-001)

Material Weakness 2023

Waverly Shell Rock Community School District

IA

Internal Control / Segregation of Duties

We will continue to review our procedures and implement additional controls where possible.

View Audit 5610

Finding 3580 (2023-001)

Significant Deficiency 2023

Bucknell University

PA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Department of Education Bucknell University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consisten...

Department of Education Bucknell University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The 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—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. In addition, we recommend the University develop a process to help better oversee the submissions completed by the third-party servicer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Bucknell is currently reviewing its existing process of reporting student enrollment data to the NSLDS. The University through its Registrar and Financial Aid Office will update current procedures to include a more thorough verification of third-party servicer submissions to the NSLDS. Name(s) of the contact person(s) responsible for corrective action: Tim Kracker, University Registrar and Erin Wolfe, Director, Financial Aid Planned completion date for corrective action plan: December 2023 If the Department of Education has questions regarding this plan, please call Elizabeth D. Stewart, Associate Vice President, Treasurer & Controller at 570-577-3108.

View Audit 5604

Finding 3544 (2023-002)

Significant Deficiency 2023

University of Dallas

TX

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

Corrective Action Plan: Upon suggestion of the Office of Registrar the University of Dallas will begin dual reporting to both the National Student Loan Clearinghouse (NSLC) and the National Student Loan Data System (NSLDS) every thirty days. The Office of Registrar will work with Information Techno...

Corrective Action Plan: Upon suggestion of the Office of Registrar the University of Dallas will begin dual reporting to both the National Student Loan Clearinghouse (NSLC) and the National Student Loan Data System (NSLDS) every thirty days. The Office of Registrar will work with Information Technology to set-up and run the SFRSSCR from the Banner system as well as run the same reports for the NSLC on the same day and approximate time to ensure that timely reporting is completed for the University of Dallas. The Office of Financial Aid will in turn run the appropriate reports to ensure that such reporting is successful. The Financial Aid Office will request access for the Office of Registrar personnel to submit such reports to the NSLDS or, if necessary, perform this task on behalf of the Office of Registrar. The Office of Financial Aid will work with the Student Registrar to ensure such reporting is accurate by reviewing such data points as Enrollment Effective Date, Enrollment Status, Term Begin Date, Term End Date and Award Completion Date. Implementation: The responsible parties include the Office of Registrar, the Office of Financial Aid along with the staff of Information Technology at the University of Dallas. Anticipated date of implementation of February 2024, pending updates to the SAIG and Electronic Services for the Department of Education and schema updates from the Department of Education with full utilization by close of the Spring 2024 term.

View Audit 5557

Finding 3543 (2023-001)

Significant Deficiency 2023

University of Dallas

TX

Questioned Costs Student Financial Aid Eligibility

Corrective Action Plan: While the student was not initially identified, the record was corrected within the appropriate term and the student received the full proceeds of their aid eligibility. The Office of Financial Aid will be notified of grade changes on a weekly basis, if applicable, by the O...

Corrective Action Plan: While the student was not initially identified, the record was corrected within the appropriate term and the student received the full proceeds of their aid eligibility. The Office of Financial Aid will be notified of grade changes on a weekly basis, if applicable, by the Office of the Registrar who is responsible for documenting and recording corrections to grading. The Office of Financial Aid will recalculate, if appropriate, the student Satisfactory Academic Progress status and make any necessary awarding and disbursement updates to the student’s record. Implementation: The responsible parties include the Office of Financial Aid and the Office of the Registrar with initial submissions within the month of November 2023 and continuing forward until such further efficiencies have been identified.

View Audit 5557 Questioned Costs: $1

Finding 3524 (2023-001)

Significant Deficiency 2023

Community Unit School District #4

IL

Internal Control / Segregation of Duties

THE SCHOOL DISTRICT DOES AGREE WITH THE FINDING. HOWEVER, BEING A DISTRICT OF THIS SIZE, IT IS NOT PRACTICAL TO HIRE ADDITIONAL STAFF TO SEGREGATE DUTIES. THE BOOKKEEPER DOES NOT HANDLE CASH. DEPOSITS ARE MADE BY THE SECRETARIES/PRINCIPALS OR ORGANIZATIONAL SPONSOR. THE SUPERINTENDENT REVIEWS AN...

THE SCHOOL DISTRICT DOES AGREE WITH THE FINDING. HOWEVER, BEING A DISTRICT OF THIS SIZE, IT IS NOT PRACTICAL TO HIRE ADDITIONAL STAFF TO SEGREGATE DUTIES. THE BOOKKEEPER DOES NOT HANDLE CASH. DEPOSITS ARE MADE BY THE SECRETARIES/PRINCIPALS OR ORGANIZATIONAL SPONSOR. THE SUPERINTENDENT REVIEWS AND AUTHORIZES ALL MONETARY MATTERS. HE ALSO CONTINUALLY EXAMINES FINANCIAL STATEMENTS. THE BOARD OF EDUCATION ALSO APPROVES ALL BILLS PAYABLE AND FUND BALANCES MONTHLY. THE SCHOOL DISTRICT WILL CONTINUE TO MITIGATE THE SEGREGATION OF DUTIES FINDING.

View Audit 5553

Finding 3510 (2023-002)

Material Weakness 2023

Jacksboro Independent School District

TX

School Nutrition Programs Procurement, Suspension & Debarment Cash Management

The District agrees with the finding and will ensure that staff follows the District’s food service program procurement procedures to ensure that TDA approval is obtained prior to all future Food Service Fund capital expenditure purchases. Relative the $221,648, the District remitted a Capital Expe...

The District agrees with the finding and will ensure that staff follows the District’s food service program procurement procedures to ensure that TDA approval is obtained prior to all future Food Service Fund capital expenditure purchases. Relative the $221,648, the District remitted a Capital Expenditure Request with TDA on September 25, 2023 for the 2023-24 fiscal year, which TDA approved. However, this request relates to the capital expenditures incurred in January and February 2023 in the 2022-23 fiscal year.

View Audit 5524

Finding 3506 (2023-004)

Material Weakness 2023

Marysville Public Schools

MI

Reporting Internal Control / Segregation of Duties

District Response: Corrective Action Plan: Fiscal Audit Finding 2023-004 Objective: To address the material weakness in internal control over federal awards related to the accuracy and completeness of the Schedule of Expenditures of Federal Awards (SEFA) and to prevent future discrepancies. Respo...

District Response: Corrective Action Plan: Fiscal Audit Finding 2023-004 Objective: To address the material weakness in internal control over federal awards related to the accuracy and completeness of the Schedule of Expenditures of Federal Awards (SEFA) and to prevent future discrepancies. Responsible Officials: ● Director of Business and Finance ● Grant Accounting Manager ● Internal Audit Team Timeline: The corrective action plan will be implemented immediately and completed within the next six months upon partnering with Yeo & Yeo or Plante Moran. 1. Immediate Steps: 1.1 Notification and Acknowledgment: ● Notify the relevant personnel, including the Director of Business and Finance and Grant Accounting Manager, about the audit finding. ● Acknowledge the importance of addressing the material weakness and its potential impact on SEFA accuracy. 1.2 Internal Review: ● Conduct an internal review of the SEFA, focusing on the accuracy of the federal awards reported. ● Identify any additional discrepancies or omissions in the SEFA. 1.3 Communication Plan: ● Develop a communication plan to inform key stakeholders (grantors, auditors, etc.) about the identified issue, the corrective action plan, and the steps being taken to address the material weakness. 2. Short-Term Corrective Actions (Within 3 Months): 2.1 Template Creation: ● Develop a standardized template to reconcile federal grant activity with the general ledger revenue, expenditure, and deferral balances. ● Ensure that the template includes provisions for capturing indirect costs, receivables, and deferrals for all federal awards. 2.2 Training: ● Provide training to relevant staff members, especially those involved in grant accounting, on the new reconciliation template and the importance of timely and accurate reporting. 2.3 Review and Update Processes: ● Review and update the monthly close process to ensure that reconciliations are completed in a timely manner. ● Establish clear procedures for handovers in case of personnel turnover. 3. Mid-Term Corrective Actions (Within 6 Months): 3.1 Implementation of Template: ● Implement the newly created reconciliation template for all federal awards. ● Ensure that the template is consistently used for all relevant financial reporting. 3.2 Monitoring and Oversight: ● Establish a system for ongoing monitoring and oversight of the reconciliation process. ● Conduct periodic reviews to ensure compliance with the new procedures. 3.3 Internal Controls Enhancement: ● Enhance internal controls related to federal awards by implementing additional checks and balances. ● Document these controls and communicate them to relevant personnel. 4. Long-Term Preventive Measures: 4.1 Succession Planning: ● Develop and implement a succession plan for critical financial positions, including the Director of Business and Finance. ● Ensure that key responsibilities are clearly defined and documented. 4.2 Continuous Improvement: ● Foster a culture of continuous improvement within the financial management team. ● Encourage regular feedback and evaluations to identify areas for improvement in processes and controls. 5. Monitoring and Reporting: 5.1 Progress Reports: ● Provide regular progress reports to senior management and the audit committee on the status of corrective actions. ● Highlight any challenges encountered and the steps taken to address them. 5.2 Follow-up Audits: ● Schedule follow-up audits to assess the effectiveness of the corrective actions taken. ● Use the results to make further improvements to internal controls and processes.

View Audit 5522

Finding 3502 (2023-001)

Significant Deficiency 2023

Canyon Village Senior Citizens Housing, Inc.

WY

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2023, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical ...

Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2023, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical default on the Flexible Subsidy Loan. Management should continue communicating with HUD in order to obtain approval for the deferment request for the Section 201 Flexible Subsidy Loan. Action(s) taken or planned on the finding Management agrees with the recommendation. Management has submitted a request for deferment of the Flexible Subsidy Loan. Management is awaiting HUD approval of the deferment request.

View Audit 5508

Finding 3486 (2023-002)

Material Weakness 2023

Colorado Springs School District 11

CO

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

2023-002 Finding: Assessment System Security Title 1, Section 1111(b)(2)(B)(iii) of the ESEA (20 USC 6311(b)(2)(B)(iii))) Summary of Finding: The District is required to establish internal controls to ensure assessment security. Historically one of these internal controls included a Site Visit Sche...

2023-002 Finding: Assessment System Security Title 1, Section 1111(b)(2)(B)(iii) of the ESEA (20 USC 6311(b)(2)(B)(iii))) Summary of Finding: The District is required to establish internal controls to ensure assessment security. Historically one of these internal controls included a Site Visit Schedule to provide security assessment reviews. Site visits were performed at a select number of schools but did not include all Title schools in compliance with the requirements of the grant. Status: Corrective action in progress Client Planned Action: The District concurs with the recommendations and is currently implementing a process to ensure compliance. The Chief of Strategy and Data Acquisition has developed in coordination with the district Director of Metrics and Accountability, Area Superintendents, and the Colorado Department of Education Assessment Division a process processes to implement the needed internal controls that will ensure compliance to this requirement. They are as follows: Area Data Coaches will visit their portfolio of schools in the first 3 days of the state assessment window to ensure compliance with assessment security policies and procedures. Each data coach will receive full training from the CDE and the District Assessment Coordinator to ensure compliance with all security protocols in each building. Education Insights utilizes Area Data Coaches who work in close partnership with each Area Superintendent. Client Responsible Party: Natasha Crouse, Director of Metrics and Accountability. Each site visit will be documented with findings and any pertinent outcomes recorded. These logs will be securely stored on the Education Insights shared drive. Client Responsible Party: Dr. David Khaliqi, Chief of Strategy and Data Acquisition Completion Date: Assessment security training implemented as of March. 1, 2024. Standardized security assessment checklists and rubrics will be established by April 1, 2024. All site visits will be completed by April 10, 2024. Ongoing training throughout the year will be accomplished as needed. Adjustments and revisions to initial processes will be implemented as needed. Time and Effort certifications will be completed semi-annually.

View Audit 5457

Finding 3470 (2023-102)

None 2023

Good Shepherd Food Bank of Maine

ME

Reporting

Criteria: Management was responsible for submitting a timely report based on terms of grant agreement. Condition: During our compliance testing, it was identified that required a Project and Expenditure Report was not submitted timely. Context: The required Project and Expenditure Report was not s...

Criteria: Management was responsible for submitting a timely report based on terms of grant agreement. Condition: During our compliance testing, it was identified that required a Project and Expenditure Report was not submitted timely. Context: The required Project and Expenditure Report was not submitted timely based on terms of grant agreement. Effect: As a result of the condition, GSFB required reporting was not submitted timely based on terms of the grant agreement. Cause: Management has processes and controls over the reporting process, however, these were not updated to reflect the correct due date of the required report per the grant agreement. Recommendation: In the future, GSFB should ensure it implements appropriate processes and controls to ensure a required report is filed timely in accordance with terms of the grant agreement. Views of Responsible Officials: Management acknowledges the finding. During the year under review, Harvesting Good entered into a contract with a grant administrator who now manages all grant reporting. Management is confident that all reports will be submitted in a timely manner for the foreseeable future.

View Audit 5441

Finding 3468 (2023-101)

Significant Deficiency 2023

Good Shepherd Food Bank of Maine

ME

Reporting School Nutrition Programs Equipment & Real Property Management

USDA Foods Receipts: Criteria: Evidence of distribution in the form of signed invoices for USDA Foods is required to be maintained for CSFP and TEFAP. Evidence of receipt of USDA foods should be maintained to ensure compliance with the award. Condition: Signed invoices evidencing USDA food distri...

USDA Foods Receipts: Criteria: Evidence of distribution in the form of signed invoices for USDA Foods is required to be maintained for CSFP and TEFAP. Evidence of receipt of USDA foods should be maintained to ensure compliance with the award. Condition: Signed invoices evidencing USDA food distributed were not retained. Context: Our sample of 25 distributions of USDA Foods included two instances where invoices were not properly signed and one instance where the invoice was not retained. Known and likely questioned costs are unknown. Effect: GSFB runs the risk that improper distribution will not be prevented without appropriate document retention. Cause: In all three instances, administrative issues resulted in the untimely lack of retention of signed invoices. Recommendation: We recommend that GSFB reinforce the importance of retaining signed invoices in accordance with award requirements. GSFB should further assign an individual within their organization to assume a higher level of direct responsibility for the administration of federal awards by GSFB. Contact: Bryan O'Connor, VP, Finance & Administration Corrective Actions Taken or Planned: GSFB staff audit sales order paperwork in connection with product received from Maine Department of Agriculture, Conversation, and Forestry. The audit consists of running a list of any outbound order that had DACF allocated inventory on it, comparing that list to returned paperwork, and confirming that said paperwork was signed. For any agency paperwork that can not be located and/or is not signed, a follow-up email is sent to the specific partner requesting a signature. In June 2023, GSFB staff increased the frequency of auditing from monthly to weekly, allowing a more timely follow-up on any paperwork concerns. The Customer Service and Inventory Management teams share responsibility for auditing and follow-up.

View Audit 5441

Finding 3467 (2023-001)

None 2023

Gustavus Adolphus College

MN

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Condition: The College did not submit accurate and timely notification to the National Student Loan Data System (NSLDS) of student status changes and program-level enrollment data. Corrective Action: Because of the breach at the Clearinghouse, the College intentionally delayed its submission to the...

Condition: The College did not submit accurate and timely notification to the National Student Loan Data System (NSLDS) of student status changes and program-level enrollment data. Corrective Action: Because of the breach at the Clearinghouse, the College intentionally delayed its submission to the Clearinghouse to ensure its student data would not be compromised. The College’s policies and procedures are adequate to meet the 60 day requirement for reporting student status changes under normal circumstances. The College has reviewed the misreporting of one student’s campus and program-level record information and has determined that this is a unique circumstance. However, to strengthen its policies and procedures, a new form is being developed to properly document the timing of student enrollment changes to the Registrar. The document will be retained in the student’s file. Person Responsible For Corrective Action: Deann Schloesser, Registrar Anticipated Completion Date: October 2023

View Audit 5440

Finding 3466 (2023-003)

Significant Deficiency 2023

McPherson College

KS

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

We concur with the auditor’s finding. We will be completing a full audit of remaining Perkins files to ensure that all necessary documentation is accounted for and properly filed. Contact Person Responsible for Corrective Action: Carol Summervill, VP for Finance Anticipated Completion Date: Correcti...

We concur with the auditor’s finding. We will be completing a full audit of remaining Perkins files to ensure that all necessary documentation is accounted for and properly filed. Contact Person Responsible for Corrective Action: Carol Summervill, VP for Finance Anticipated Completion Date: Corrective action was started in October and will be completed by December.

View Audit 5437

Finding 3465 (2023-002)

Significant Deficiency 2023

McPherson College

KS

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

We concur with the auditor’s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The financial aid department has added a column in the tracking document to record the effective withdrawal date from NSLDS. On a weekly basis, the withdrawal dates from ...

We concur with the auditor’s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The financial aid department has added a column in the tracking document to record the effective withdrawal date from NSLDS. On a weekly basis, the withdrawal dates from NSLDS will be compared to the withdrawal dates per the financial aid records to ensure the two dates are the same. Contact Person Responsible for Corrective Action: Andy Olsen, Director of Financial Aid; Rhianna Reed, Assistant Registrar Anticipated Completion Date: Corrective action was completed in October.

View Audit 5437

Finding 3460 (2023-001)

None 2023

Kansas City University

MO

Procurement, Suspension & Debarment

Control Finding – During the FY23 Single Audit, Forvis identified that the suspension and debarment review was not formally documented. The finding, along with management’s response, are summarized as follows: Condition – Suspension and debarment checks were not formally documented for all vendors t...

Control Finding – During the FY23 Single Audit, Forvis identified that the suspension and debarment review was not formally documented. The finding, along with management’s response, are summarized as follows: Condition – Suspension and debarment checks were not formally documented for all vendors that received Federal funds. Corrective Action – KCU will meet the requirements in accordance with 2 CFR Section 180.220 by documenting the review of debarment and suspension of vendors receiving Federal funds while onboarding new vendors and monitoring periodically throughout the year. Person Responsible –Gerald Moench, Director of Administration and Procurement / Sarah Kluesener, Director of Post Award Grant Reporting Anticipated Completion Date – November 30, 2023

View Audit 5428

Finding 3424 (2023-001)

None 2023

Volunteers of America Texas Manor House, Inc.

TX

HUD Housing Programs Cash Management

Management agrees with the finding. The excess funds were accrued to submit to HUD.

View Audit 5370

Finding 3423 (2023-001)

None 2023

Oak Springs Villas, Inc.

TX

Management agrees with the finding. The security deposit deficiency will be funded in the amount of $382. Management will ensure that the security deposits are properly funded in the future.

View Audit 5364

Finding 3422 (2023-001)

None 2023

Oak Springs Villas, Inc.

TX

Questioned Costs

Management agrees with the finding. The funds were reimbursed on October 17, 2022 in the amount of $11,000.

View Audit 5363 Questioned Costs: $1

Finding 3421 (2023-001)

None 2023

San Antonio Voa Living Center, Inc. (huebner Creek I)

LA

HUD Housing Programs Cash Management

Management agrees with the finding. The excess funds were accrued to submit to HUD.

View Audit 5360

Finding 3414 (2023-002)

Significant Deficiency 2023

Northwestern College

IA

Student Financial Aid Subrecipient Monitoring Significant Deficiency

2023-002 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College work with their consulting firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are ...

2023-002 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College work with their consulting firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are implemented. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act (GLBA) regulations that were required to be implemented as of June 9, 2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College engaged a consulting firm as our Virtual Chief Information Security Officer (vCISO) in 2022-23 to assist in compliance with the GLBA. The College’s work with our vCISO includes a comprehensive risk assessment of the College’s information security posture, a determination of identified risks, access to expert security resources to build an effective and measurable security program, and an evaluation of the controls protecting the external network. These action items began in the 2022-23 fiscal year and are ongoing in the 2023-24 fiscal year. The vCISO program includes virtual multi-year ongoing support. Name(s) of the contact person(s) responsible for corrective action: Harlan Jorgensen, Director of Computing Services Planned completion date for corrective action plan: June 30, 2024

View Audit 5338

Finding 3407 (2023-001)

Significant Deficiency 2023

Northwestern College

IA

Student Financial Aid Reporting Significant Deficiency

2023-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to National Student Loan Data System (NSLDS) as required by regulations. Explan...

2023-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to National Student Loan Data System (NSLDS) as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: After being alerted to the finding, the Registrar changed the submission dates to the National Student Clearinghouse (NSC) to allow more time for the NSC to timely report to the NSLDS. The Registrar’s Office will notify the Business Office when files have been submitted to the NSC. The Business Office will periodically monitor the NSLDS system and alert the Registrar of their observations. Name(s) of the contact person(s) responsible for corrective action: Austin Nyhof, Registrar Planned completion date for corrective action plan: June 30, 2024

View Audit 5338

Corrective Action Plans

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