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Corrective Action Plans

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St. Thomas University Inc.
FL
Questioned Costs Student Financial Aid Reporting
The Business Office has implemented measure to ensure that all key items reported on the FISAP are accurate and if there have been changes or updates made after the initial FISAP reporting then a reconciliation will be performed so that the updates values will be reported prior to the deadline in De...
The Business Office has implemented measure to ensure that all key items reported on the FISAP are accurate and if there have been changes or updates made after the initial FISAP reporting then a reconciliation will be performed so that the updates values will be reported prior to the deadline in December. To ensure that all key items per the FISAP are properly reported the Business Office will: • Implement reconciliation and review processes to ensure compliance. • Following any update or reconciliation performed over FISAP reportable items the office will perform a check to ensure no key item amounts have changed. In the case that they do an updated FISAP will be reported. Contact Person: Kevin Doherty, Interim Controller Telephone: 305.628.6518 Email: kdoherty@stu.edu Anticipated Completion Date: 6/15/2025
View Audit 352117 Questioned Costs: $1
St. Thomas University Inc.
FL
Questioned Costs Special Tests & Provisions Student Financial Aid
Corrective Action Plan – Thorough Review of FWS Payroll All timesheets are electronically saved, in the event an employee submits a paper time sheet due to a missed time period, the document is scanned and saved in the shared payroll file. On a bi-monthly basis FWS payroll is reviewed and reconcil...
Corrective Action Plan – Thorough Review of FWS Payroll All timesheets are electronically saved, in the event an employee submits a paper time sheet due to a missed time period, the document is scanned and saved in the shared payroll file. On a bi-monthly basis FWS payroll is reviewed and reconciled to ensure students are getting paid for amounts earned. Contact Person: Neville Bates, Payroll Manager Telephone: 305.474.6702 Email: nbates@stu.edu Completion Date: 9/30/2024
View Audit 352117 Questioned Costs: $1
Finding 551511 (2024-003)
Significant Deficiency 2024
Homeless Assistance Leadership Organization, Inc.
WI
Questioned Costs
Action in response to finding: The Organization will provide the necessary training, and management will perform a more detailed review of time entry. Name of the contact person responsible for corrective action: Yvonne MacDonald Hames Planned completion date for corrective action plan: June 30, 202...
Action in response to finding: The Organization will provide the necessary training, and management will perform a more detailed review of time entry. Name of the contact person responsible for corrective action: Yvonne MacDonald Hames Planned completion date for corrective action plan: June 30, 2025
View Audit 352116 Questioned Costs: $1
Finding 551510 (2024-002)
Significant Deficiency 2024
Homeless Assistance Leadership Organization, Inc.
WI
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.302
Action in response to finding: The Organization will either add internal resources to address the matters noted in the finding or outsource its accounting function to a third party with these capabilities. Name of the contact person responsible for corrective action: Yvonne MacDonald Hames Planned c...
Action in response to finding: The Organization will either add internal resources to address the matters noted in the finding or outsource its accounting function to a third party with these capabilities. Name of the contact person responsible for corrective action: Yvonne MacDonald Hames Planned completion date for corrective action plan: June 30, 2025
View Audit 352116
Valor Christian College
OH
Special Tests & Provisions Reporting Internal Control / Segregation of Duties
FINDING 2024-002: UNTIMELY PAID CREDIT BALANCE- the auditor tested forty files, twenty-three of which had credit balances, and one credit balance was not paid in a timely manner. It is recommended the College increase controls over credit balances. Comments on Finding and Recommendation(s): We concu...
FINDING 2024-002: UNTIMELY PAID CREDIT BALANCE- the auditor tested forty files, twenty-three of which had credit balances, and one credit balance was not paid in a timely manner. It is recommended the College increase controls over credit balances. Comments on Finding and Recommendation(s): We concur with the finding and we believe that htis a unique situtaiton be we can create a revised review process. Actions Taken or Plannded: To address discrepancies in the student refund check process and prevent late returns the Finance Office will implement a structured verification and tracing procedure. After the Financial Aid office approves the calcuation sheets for refunds, a POPULI report capturing all credit balances from the start of the term to the latest financial aid disbursement will be generated. Finance Office will cross-reference refunds in process to determine completeness.
View Audit 352114
Valor Christian College
OH
Student Financial Aid Eligibility Matching / Level of Effort / Earmarking
FINDING 2024-001: UNDERAWARDED FEDERAL DIRECT SUBSIDIZED LOANS- the auditor tested forty files, thirty-six of which were Federal Direct Loan recipients, and two students did not receive the full amount of their Federal Direct Subsidized Loans. It is recommended the College reclassify $2,124 from uns...
FINDING 2024-001: UNDERAWARDED FEDERAL DIRECT SUBSIDIZED LOANS- the auditor tested forty files, thirty-six of which were Federal Direct Loan recipients, and two students did not receive the full amount of their Federal Direct Subsidized Loans. It is recommended the College reclassify $2,124 from unsubsidized to subsidized and increase controls over packaging direct loans. Comments on Finding and Recommendation(s): We concur with the finding and we believe that these account represent a unique situtation. Actions Taken or Planned: For A1, Valor was able to rectify the account because it was within the 180-day limit. We have implemented an internal audit process that takes place twice each semester to reconcile federal aid awarded with the appropriate aid based on enrollment status and grade level. For A-2, Value is unable to reallocate subsidized and unsubsidized awards for the second student as the 180-day limit has passed. The student was awarded the correct total amount of aid. Moving forward, Valor will generate an NSLDS report whenever a 258 ISIR code appears on the ISIR to ensure proper aid allocation.
View Audit 352114
Finding 551506 (2024-003)
Significant Deficiency 2024
Clarkson University
NY
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management accepts this finding. The error on the verification (1 student) was made by a former staff that did not verify the student wages. Clarkson’s procedure clearly states the income is required to be verified, however the former staff member made an error in processing this verification. Impr...
Management accepts this finding. The error on the verification (1 student) was made by a former staff that did not verify the student wages. Clarkson’s procedure clearly states the income is required to be verified, however the former staff member made an error in processing this verification. Improvements to the training process have been implemented including emphasis on the requirement that staff verify income as part of the review process. A multi-tier review system has been implemented whereby after the initial review process has been completed, verification documents are submitted to the Director who then performs a second review to ensure that the initial review process was correctly followed and that the data is reliable. Anticipated Completion Date December 2024 - completed Responsible Person Nicole Adner, Director of Financial Aid
View Audit 352112
Finding 551505 (2024-002)
Material Weakness 2024
Clarkson University
NY
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Management accepts this finding and notes there were issues with the disbursement records that prevented them from being sent to COD. Unexpected turnover in the workforce resulted in 25% normal processing capacity during the timeframe in question. Staffing levels in that area have been fully restore...
Management accepts this finding and notes there were issues with the disbursement records that prevented them from being sent to COD. Unexpected turnover in the workforce resulted in 25% normal processing capacity during the timeframe in question. Staffing levels in that area have been fully restored with appropriate training to the employees. A formal schedule has been developed whereby records are reconciled and sent to COD on a weekly basis to reduce the risk of late filings. In addition, the University is considering methods of improved redundancy and backup to prevent systemic issues going forward. Anticipated Completion Date December 2024 - completed Responsible Person Nicole Adner, Director of Financial Aid
View Audit 352112
Finding 551503 (2024-005)
Significant Deficiency 2024
South Carolina State University
SC
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Student Financial Aid § 200.303
Corrective Action Plan The University acknowledges this finding and is committed to immediate corrective measures to ensure compliance with federal regulations. The following actions will be undertaken: 1. Enhance Procedures and Internal Controls: The University will strengthen its procedures and ...
Corrective Action Plan The University acknowledges this finding and is committed to immediate corrective measures to ensure compliance with federal regulations. The following actions will be undertaken: 1. Enhance Procedures and Internal Controls: The University will strengthen its procedures and internal controls related to the submission of origination and disbursement records to the COD system. This includes implementing stricter monitoring mechanisms to ensure all records are submitted within the required timeframes. 2. Implement Advanced Technology Solutions: To improve the efficiency and accuracy of financial reporting, the University will adopt advanced technology solutions. These tools will facilitate timely and accurate submission of required data to the COD system. The newly established internal audit team will oversee the implementation and management of these corrective actions until the issue is fully resolved. The University is dedicated to enhancing its procedures and internal controls to ensure full compliance with federal origination and disbursement requirements. By taking these steps, the University aims to rectify the identified deficiency and prevent future occurrences, thereby maintaining the integrity of its financial reporting processes. Anticipated Completion Date: September 1, 2025
View Audit 352110
Finding 551502 (2024-004)
Significant Deficiency 2024
South Carolina State University
SC
Questioned Costs Matching / Level of Effort / Earmarking Student Financial Aid § 200.303
Corrective Action Plan The University acknowledges this finding and is committed to implementing immediate measures to ensure compliance with federal financial aid regulations. The following steps will be undertaken: 1. Strengthen Financial Aid Coordination: The Financial Aid team will enhance coo...
Corrective Action Plan The University acknowledges this finding and is committed to implementing immediate measures to ensure compliance with federal financial aid regulations. The following steps will be undertaken: 1. Strengthen Financial Aid Coordination: The Financial Aid team will enhance coordination among various programs and between federal and non-federal aid sources to ensure that total aid awarded does not exceed a student’s financial need or cost of attendance. This aligns with federal regulations requiring institutions to prevent over awards by adjusting aid packages accordingly. 2. Implement Advanced Technological Solutions: The University will collaborate with technology support teams to develop data platforms and scripts that monitor and control award amounts, ensuring they do not surpass students’ cost of attendance. This proactive approach will aid in preventing future over award situations. The internal audit team will oversee and manage these corrective actions until the issue is fully resolved. The University is dedicated to enhancing its procedures and internal controls to ensure full compliance with federal financial aid regulations and to uphold the integrity of its financial aid programs. By implementing these measures, the University aims to rectify the identified over award issue and prevent similar occurrences in the future, thereby maintaining compliance with Title IV funding requirements. Anticipated Completion Date: September 1, 2025
View Audit 352110 Questioned Costs: $1
Finding 551497 (2024-002)
Significant Deficiency 2024
South Carolina State University
SC
Student Financial Aid Special Tests & Provisions Procurement, Suspension & Debarment § 200.303
Corrective Action Plan The University acknowledges this finding and during its liquidation of the Federal Perkins Loan Program completed the buyback of certain loans for which the University was not able to provide adequate documentation to assign these loans to the Department of Education. Subse...
Corrective Action Plan The University acknowledges this finding and during its liquidation of the Federal Perkins Loan Program completed the buyback of certain loans for which the University was not able to provide adequate documentation to assign these loans to the Department of Education. Subsequent to June 30, 2024, the University has completed the following steps in the closeout of its Federal Perkins Loan Program: 1. Notified the Department of Education of the intent to liquidate. 2. Assigned outstanding Perkins loans to the Department of Education and updated NSLDS throughout the assignment process. 3. Purchased loans not qualifying for assignment and submitted cash on hand (Intent and Closeout Form Phase 3 in COD) 4. Remitted the federal share to the Department 5. Submitted final FISAP data (Intent to Closeout Form Phase 4 in COD) The final remaining step for the University to complete closeout of its Federal Perkins Loan Program is to submit a Perkins closeout audit to the Department. This will be submitted as part of the Single Audit for the year ended June 30, 2025, which is due March 31, 2026. Anticipated Completion Date: June 30, 2025
View Audit 352110
Finding 551494 (2024-003)
Significant Deficiency 2024
South Carolina State University
SC
Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid § 200.303
Corrective Action Plan The University acknowledges this finding and is committed to implementing immediate measures to ensure compliance with federal regulations regarding the Return of Title IV Funds (R2T4). The following steps will be undertaken: 1. Establish an Internal Audit Function: The Univ...
Corrective Action Plan The University acknowledges this finding and is committed to implementing immediate measures to ensure compliance with federal regulations regarding the Return of Title IV Funds (R2T4). The following steps will be undertaken: 1. Establish an Internal Audit Function: The University has requested a position from the State of South Carolina Human Resources Office to create an internal auditor role. A dedicated budget line item is being developed to support this function, which will oversee all corrective action plans and serve as the primary contact for audit-related matters, providing onsite management for compliance issues within the University and its affiliated agencies. 2. Enhance Communication Between Departments: The Financial Aid team will strengthen coordination with the Registrar’s Office to ensure timely identification of student withdrawals. This collaboration is essential to initiate the process promptly and adhere to the required deadlines. 3. Implement Technological Solutions: The University will engage technical support to develop alert systems that notify relevant departments of impending compliance deadlines and requirements related to Title IV funds. This proactive approach will facilitate timely actions and reduce the risk of non-compliance. The internal audit team will oversee and manage these corrective actions until the issue is fully resolved. The University is dedicated to enhancing its procedures and internal controls to ensure full compliance with federal regulations governing the return of Title IV funds. By implementing these measures, the University aims to rectify the identified deficiency and prevent similar occurrences in the future, thereby upholding the integrity of its financial aid programs and maintaining compliance with federal requirements. Anticipated Completion Date: September 1, 2025
View Audit 352110
Finding 551493 (2024-001)
Significant Deficiency 2024
South Carolina State University
SC
Student Financial Aid Special Tests & Provisions Subrecipient Monitoring § 200.303
Corrective Action Plan The University acknowledges this finding and is committed to implementing immediate measures to ensure compliance with federal enrollment reporting requirements. The following steps will be undertaken: 1. Establish an Internal Audit Function: The University is actively seeki...
Corrective Action Plan The University acknowledges this finding and is committed to implementing immediate measures to ensure compliance with federal enrollment reporting requirements. The following steps will be undertaken: 1. Establish an Internal Audit Function: The University is actively seeking to fill a newly approved internal auditor position, with a dedicated budget line item to support this function. This role will provide leadership on all corrective action plans and serve as the primary contact for audit-related matters, ensuring onsite management for compliance issues within the University and its affiliated agencies. 2. Engage External Expertise: The Office of the Registrar will engage with the internal auditor and the National Student Loan Clearinghouse to review critical processes. This ongoing collaboration aims to assess the department’s strengths, weaknesses, opportunities, and threats, facilitating continuous improvement and compliance. 3. Enhance Staffing and Technological Resources: The University has made necessary staffing changes and will continue to evaluate the efficiency of the enrollment reporting process. This includes hiring additional staff as needed and incorporating advanced technology solutions to address this recurring issue. The implementation of enhanced technology will assist the Registrar in receiving alerts and status reports, ensuring timely and accurate processing. 4. Implement Robust Monitoring Systems: The University aims to generate necessary information and update systems to improve its capability to monitor student enrollment statuses, thereby enhancing compliance. This initiative will address challenges associated with certifying these enrollment status changes in a timely manner. 5. Strengthen Reporting Processes: Given the recurrence of this finding, the University will implement an enhanced reporting process, requiring the filing of transfer student status reports on a semester basis until the issue is resolved. The internal audit team will lead this reporting cycle, ensuring accountability and compliance. The internal audit unit will oversee and manage these corrective actions until the matter is fully resolved. The University is dedicated to enhancing its procedures and internal controls to ensure full compliance with enrollment reporting requirements. By implementing these measures, the University aims to rectify the identified deficiencies and prevent similar occurrences in the future, thereby upholding the integrity of its financial aid programs and maintaining compliance with federal regulations. Anticipated Completion Date: September 1, 2025
View Audit 352110
Finding 551465 (2024-006)
Significant Deficiency 2024
South Carolina State University
SC
Equipment & Real Property Management § 200.303 § 200.313
Corrective Action Plan The University acknowledges the findings of the audit report and is committed to immediate corrective measures to enhance compliance and assurance. To address these issues, the University will: 1. Establish an Internal Audit Function: Request a position number from the State...
Corrective Action Plan The University acknowledges the findings of the audit report and is committed to immediate corrective measures to enhance compliance and assurance. To address these issues, the University will: 1. Establish an Internal Audit Function: Request a position number from the State of South Carolina Human Resources Office to create an internal auditing role and develop a dedicated budget line item to support this function. 2. Realign the Physical Inventory Team: Reorganize the physical inventory team to strengthen procedures and improve the documentation process, ensuring adherence to federal requirements. 3. Implement Advanced Inventory Management Software: Adopt a technology-based platform to enhance the efficiency and accuracy of equipment and real property management systems. The newly established internal audit team will oversee and manage the corrective action plans until full compliance is achieved. The University is dedicated to enhancing its procedures and internal controls to meet federal equipment and real property management standards. By implementing these measures, the University aims to rectify the identified deficiencies and ensure ongoing compliance with federal regulations. Anticipated Completion Date: September 1, 2025
View Audit 352110
Finding 551444 (2024-006)
Significant Deficiency 2024
Volunteers of America Western Washington and Subsidiary
WA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.430
We acknowledge BDO’s recommendation to ensure consistent approval and retention of timesheets by both employees and supervisors for each pay period requested for reimbursement. However, VOAWW asserts that we have established controls in place to obtain and retain timesheet approvals, and the two ins...
We acknowledge BDO’s recommendation to ensure consistent approval and retention of timesheets by both employees and supervisors for each pay period requested for reimbursement. However, VOAWW asserts that we have established controls in place to obtain and retain timesheet approvals, and the two instances of missing approvals identified in the audit were due to human error rather than a lack of controls. To prevent such occurrences in the future and reinforce our existing procedures, we will continue implementing and strengthening the following controls: • Proactive Timesheet Approval Monitoring – Reports are regularly run to identify missing timesheet approvals before payroll is processed. Employees and supervisors with outstanding approvals receive reminders to ensure further action as needed, including notifying program directors about missing timesheet submissions or approvals resulting in out-of-compliance with federal awards and Uniform Guidance. • Real-Time Payroll Processing Checks – During payroll processing, additional reminders are sent to employees and supervisors who have not yet approved their timesheets, further reducing the likelihood of omissions. • Additional Approval Outside the System – In response to BDO’s recommendation, we will require managers to email Payroll at the end of every pay period affirming that they have reviewed and approved all timecards. This additional layer of approval ensures that even if a manager forgets to approve a timesheet in the system, there is still documented confirmation of their review. • Post-Payroll Compensating Control Implemented in FY24 – To mitigate any risk of over/undercharging grants due to miscoded time from unapproved timesheets, a compensating control was introduced in FY24. This process requires Program Management to review and approve a post-payroll report identifying any discrepancies in time allocations, ensuring that all time charged to grants is accurate and properly approved. • Documentation and Continuous Improvement – VOAWW provided attestations to BDO where available and acknowledges that the compensating control was not fully implemented during FY23 but was in place for most of FY24. Moving forward, we will ensure that this control is consistently applied across all programs. By maintaining and strengthening these controls, including the additional email approval process, we are confident in our ability to ensure proper timesheet approvals while mitigating any risk of inaccurate grant charging. Responsible Individual: Claire Danielson, Controller Estimated time of completion: June 2025
View Audit 352105
Finding 551422 (2024-005)
Significant Deficiency 2024
Volunteers of America Western Washington and Subsidiary
WA
Matching / Level of Effort / Earmarking Subrecipient Monitoring Equipment & Real Property Management § 200.303 § 200.430 § 200.465
We acknowledge the auditors’ recommendation regarding the need for a more arm’s-length approach in determining rent charges between entities. To address this finding, we are making adjustments to our rent allocation methodology to enhance transparency and ensure compliance with best practices. As ...
We acknowledge the auditors’ recommendation regarding the need for a more arm’s-length approach in determining rent charges between entities. To address this finding, we are making adjustments to our rent allocation methodology to enhance transparency and ensure compliance with best practices. As part of our corrective action plan, we will implement the following measures: • Transition to an Actual Expense Allocation Methodology – VOAWW will modify the rent allocation process to allocate actual expenses incurred, ensuring that charges between entities reflect true costs. This approach eliminates the need for a year-end true-up process while maintaining fairness and accuracy. • Implementation of a True-Up Process for FY25 – While transitioning to the new methodology, we will conduct a true-up process for FY25 to reconcile any discrepancies and ensure that rent allocations align with actual expenses. These actions will help strengthen our internal controls and ensure that inter-entity rent allocations are handled in a compliant and equitable manner. Responsible Individual: Claire Danielson, Controller Estimated time of completion: June 2025
View Audit 352105
Finding 551396 (2024-004)
Significant Deficiency 2024
Volunteers of America Western Washington and Subsidiary
WA
Subrecipient Monitoring
We acknowledge the repeated finding regarding the lack of documentation around the review, approval, and submission of required performance reports. To address this issue, we remain committed to the continued implementation and strengthening of the controls we began putting in place last year.   ...
We acknowledge the repeated finding regarding the lack of documentation around the review, approval, and submission of required performance reports. To address this issue, we remain committed to the continued implementation and strengthening of the controls we began putting in place last year.   As part of our ongoing efforts, we are enhancing our processes through the following actions: • Strengthened Implementation of CC-001 – We will reinforce the policies and procedures established in CC-001 to ensure consistent adherence across all reporting functions. This includes analyzing resources allocated to perform this control, enhancing internal review protocols and ensuring clear documentation of approvals. • Implementation of ContractSafe Reporting Management – VOAWW is in the process of implementing ContractSafe, a Contract database with a reporting management system designed to send automated reporting reminders and track report submissions. This system will improve compliance by ensuring reports are submitted accurately and on time while maintaining a clear audit trail of approvals. • Improved Monitoring and Accountability – We will regularly assess the effectiveness of these controls, making necessary adjustments to further strengthen oversight and prevent future occurrences of this finding. By taking these steps, we aim to fully resolve this issue and establish a more robust and transparent process for managing required reports. Responsible Individual: Claire Danielson, Controller Estimated time of completion: June 2025
View Audit 352105
Finding 551395 (2024-001)
Significant Deficiency 2024
The Montessori Network
IL
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Audit Recommendation: Procedures should be consistently applied requiring the reconciliation of submitted personnel activity reports to the employees' actual costs allocated and charged to federal and other programs. Planned Corrective Actions: This finding was initially identified during fiscal ye...
Audit Recommendation: Procedures should be consistently applied requiring the reconciliation of submitted personnel activity reports to the employees' actual costs allocated and charged to federal and other programs. Planned Corrective Actions: This finding was initially identified during fiscal year 2020, and corrective actions were taken by the School in 2021. To address the issue, the School implemented new procedures that require a monthly review by management, which includes a detailed reconciliation of submitted personnel activity reports to vouchers prepared for federal and other programs. This reconciliation process helps to ensure that payroll cost allocation accurately reflects the submitted personnel activity reports. In addition, the School has made changes to its payroll system to ensure accurate time tracking for its various programs. This includes changing the service provider responsible for voucher submissions. These changes will help to prevent similar issues from occurring in the future and ensure that employee-related costs are accurately allocated to the appropriate programs. As of 2022, the School has successfully implemented these changes and continues to review and monitor its procedures to maintain compliance with federal and other program regulations. Finding was repeated during FY23 and FY24, as the School was in the process of transitioning accountants and implementing control procedures during the period of exceptions noted. Anticipated Completion Date: June 30, 2024 Contact Person: Rita Nolan, Executive Director
View Audit 352104
St. Lukes Health Network, Inc. and Controlled Entities
PA
Questioned Costs Cash Management Matching / Level of Effort / Earmarking
2024-001 – Duplicate Invoices Submitted for Reimbursement Cluster: Community Facilities Loan and Grant Cluster Federal Granting Agency: Department of Agriculture Award Name: Rural Housing Service Assistance Listing #: 10.766 Assistance Listing Title: Community Facility Loans and Grants Award Year: J...
2024-001 – Duplicate Invoices Submitted for Reimbursement Cluster: Community Facilities Loan and Grant Cluster Federal Granting Agency: Department of Agriculture Award Name: Rural Housing Service Assistance Listing #: 10.766 Assistance Listing Title: Community Facility Loans and Grants Award Year: July 1, 2023 – June 30, 2024 The Network agrees with the finding, and will make the following enhancements to the process: The current process includes the following: 1. Accounts Payable produces a report for each project listing the invoices, vendor, and amounts. 2. The Vice President of Finance reviews the report and follows-up with Accounts Payable and/or the project manager. 3. Once the reports appear to be accurate, the Vice President of Finance creates subtotals on the file for Construction, FFE, Contingency. These are needed for the USDA Application form with balances remaining calculated. 4. The Administrative Assistant, Finance, prepares the USDA application form and obtains the signature of the Senior Vice President of Finance. 5. The Administrative Assistant, Finance, sends the Application and a copy of the invoices to the USDA Area Specialist for approval. 6. The Application is digitally signed by the Area Specialist, USDA Rural Development, and a copy is sent back to the Administrative Assistant, Finance, to maintain with our records. Enhanced Controls The Senior Financial Analyst will review the Application/Requisition and the individual invoices to verify they were eligible per the letter of conditions. Additionally, she will compare the invoices on the current requisition to the last two requisitions to verify there are no duplicate invoices. Both the Senior Financial Analyst and the Vice President of Finance will sign-off after their review to show evidence of review and approval. For inquiries regarding this finding, please contact Evelyn Diaz, Senior Financial Analyst, and Carl Alberto, Vice President of Finance, who are responsible for the corrective action. Sincerely, Dean Silfies AVP, Financial Accounting & Reporting Services
View Audit 352093 Questioned Costs: $1
Finding 551393 (2024-005)
Material Weakness 2024
Hampton University
VA
Eligibility Reporting Matching / Level of Effort / Earmarking
Management agrees with this finding. The SSS director and staff will review the key line-item data at the point of entry to ensure the completeness and accuracy of information input into the Blumen system. Training will also be provided for the new administrative assistant. Prior to submitting the A...
Management agrees with this finding. The SSS director and staff will review the key line-item data at the point of entry to ensure the completeness and accuracy of information input into the Blumen system. Training will also be provided for the new administrative assistant. Prior to submitting the APR, a download of all data categories will be reviewed for accuracy and completeness.
View Audit 352091
Finding 551391 (2024-004)
Material Weakness 2024
Hampton University
VA
Student Financial Aid Special Tests & Provisions Reporting
The University concurs with the finding. The University is working with the Clearinghouse and consultants to correct system errors within Banner, so we do not have these concerns in the future. The Architect students mapping issue was corrected by the Registrar Office in March 2025. The Registrar’s ...
The University concurs with the finding. The University is working with the Clearinghouse and consultants to correct system errors within Banner, so we do not have these concerns in the future. The Architect students mapping issue was corrected by the Registrar Office in March 2025. The Registrar’s Office has created a new program code that will reflect next semester’s registrations and updated previous majors.
View Audit 352091
Temple University
PA
Questioned Costs Equipment & Real Property Management HUD Housing Programs § 200.313
Corrective Action Plan: Temple concurs with the finding and has contacted the specified sponsors to obtain specific required documentation on transferred equipment and request retroactive disposition instructions. To improve compliance, Temple will update its equipment management policy to include p...
Corrective Action Plan: Temple concurs with the finding and has contacted the specified sponsors to obtain specific required documentation on transferred equipment and request retroactive disposition instructions. To improve compliance, Temple will update its equipment management policy to include procedures for equipment transfers between institutions. Equipment transfers will also be added to the internal PI transfer checklist. Additionally, we will enhance the training program for equipment managers to cover equipment transfer procedures. Action Date: March 24, 2025 Final Implementation Date: May 31, 2025 Name And Phone Number of Person Responsible for Implementation: Josh Gladden, (215) 204-370- 8138 See " Corrective Plan" on pages 127-128
View Audit 352087 Questioned Costs: $1
Upshur County Board of Education
WV
Questioned Costs School Nutrition Programs Matching / Level of Effort / Earmarking § 200.334 § 200.403
The Board has developed procedures to ensure that all purchase orders are approved before orders are placed, all expenditures are properly authorized by the respective program director and supporting documentation is adequately maintained. The Board is using a requisition form in Droplet to achieve ...
The Board has developed procedures to ensure that all purchase orders are approved before orders are placed, all expenditures are properly authorized by the respective program director and supporting documentation is adequately maintained. The Board is using a requisition form in Droplet to achieve this goal. All employees authorized to make or approve purchases have been trained on purchasing procedures outlined in the Purchasing Policies and Procedures Manual for Local Educational Agencies in the State of West Virginia by the WVDE Office of School Finance on 2/23/2024.
View Audit 352084 Questioned Costs: $1
Finding 551208 (2024-019)
Material Weakness 2024
Upshur County Board of Education
WV
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.334
The Board will establish procedures that will ensure compliance with guidance set forth in Title 2 U.S. Code of Federal Regulations (CFR) Part 200 for Special Education.
The Board will establish procedures that will ensure compliance with guidance set forth in Title 2 U.S. Code of Federal Regulations (CFR) Part 200 for Special Education.
View Audit 352084 Questioned Costs: $1
Finding 551200 (2024-018)
Material Weakness 2024
Upshur County Board of Education
WV
Questioned Costs Equipment & Real Property Management School Nutrition Programs
The Board will establish procedures that will ensure compliance with requirements of the United States Department of Education's equipment management requirements and the WV Department of Education's inventory requirements.
The Board will establish procedures that will ensure compliance with requirements of the United States Department of Education's equipment management requirements and the WV Department of Education's inventory requirements.
View Audit 352084 Questioned Costs: $1
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