Corrective Action Plans

Finding 546985 (2024-002)

Material Weakness 2024

PA

Reporting

Northern Tier Community Action concurs with the audit finding. The Organization did not timely reconcile and submit the Program reporting in accordance with the requirements set forth by the grantor Agency. The Organization has reviewed the existing reporting policies and procedures to ensure they...

Northern Tier Community Action concurs with the audit finding. The Organization did not timely reconcile and submit the Program reporting in accordance with the requirements set forth by the grantor Agency. The Organization has reviewed the existing reporting policies and procedures to ensure they are in line with the grantor Agency’s requirements and that they clearly define timelines, roles and responsibilities. The Organization has also implemented controls to ensure that we are in compliance with all guidelines set forth by the grantor Agency. Northern Tier Community Action Corporation has implemented the above controls as of the report date.

View Audit 351363

Finding 546984 (2024-001)

Significant Deficiency 2024

Northern Tier Community Action CORP

PA

Eligibility Internal Control / Segregation of Duties

Northern Tier Community Action Corporation concurs with the audit finding. The Organization did not maintain all client information in accordance with the requirements set forth by the grantor Agency. The Weatherization Department of the Organization had employee turnover in the 2023/2024 Fiscal Y...

Northern Tier Community Action Corporation concurs with the audit finding. The Organization did not maintain all client information in accordance with the requirements set forth by the grantor Agency. The Weatherization Department of the Organization had employee turnover in the 2023/2024 Fiscal Year including the Director of Weatherization, which caused a disruption in maintain client files. The Organization has reviewed the current system for maintaining files and identified any gaps in compliance with the grantor Agency requirement. The Organization then developed and implemented controls for maintaining client files that align with the grantor Agency’s requirements and provided training to all relevant personnel. This will ensure that the Organization is in compliance with all guidelines set forth by the grantor Agency. Northern Tier Community Action Corporation has implemented the above controls as of the report date.

View Audit 351363

Finding 546983 (2024-005)

Significant Deficiency 2024

Municipality of Catano

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2024 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2024 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2024-005 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: Objective of the plan: The objective of this Corrective Action Plan is to address the observations identified in the audit and establish preventive measures to avoid future recurrences. Corrective Actions: 1. Schedule restructuring: • Create a detailed calendar with clear dates to define intermediate delivery deadlines to avoid delays (collection of information, analysis, writing, review, and submission) 2. Implementation of alerts and reminders: • Set up automatic alerts and email reminders for key dates (for example, 3 days before each deadline) 3. Review and Quality Control: Establish an internal review of reports before final submission to ensure that the information reported is accurate and complete. The revision includes compliance with the requirements established by the agency. Compliance Monitoring: • Biweekly meetings: The team will have biweekly meetings to have updates regarding the progress and achievement of the deadlines. • Email notifications: Emails will be sent to document the timely submission of reports and when needed, waivers will be requested explaining situations that may have delayed the process to prepare accurate and complete reports on time. Evaluation: • Monthly evaluations will be performed to measure the compliance of the submission of the reports on the timeframe established by the agency. • Adjustments to the processes according to the response of the team. Implementation Date: March 2025 Responsible persons: • Person responsible for the implementation: Mrs. Erika J. Acevedo, Program Accountant • Person responsible for the supervision: Mrs. Yolanda Maldonado, Federal Program’s Director

View Audit 351358

Finding 546982 (2024-004)

Significant Deficiency 2024

Municipality of Catano

PR

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2024 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2024 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2024-004 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: Objective of the plan: The objective of this Corrective Action Plan is to address the observations identified in the audit and establish preventive measures to avoid future recurrences. Corrective Actions: 1. Schedule restructuring: • Create a detailed calendar with clear dates to define intermediate delivery deadlines to avoid delays (collection of information, analysis, writing, review, and submission) 2. Implementation of alerts and reminders: • Set up automatic alerts and email reminders for key dates (for example, 3 days before each deadline) 3. Review and Quality Control: Establish an internal review of reports before final submission to ensure that the information reported is accurate and complete. The revision includes compliance with the requirements established by the agency. Compliance Monitoring: • Biweekly meetings: The team will have biweekly meetings to have updates regarding the progress and achievement of the deadlines. • Email notifications: Emails will be sent to document the timely submission of reports and when needed, waivers will be requested explaining situations that may have delayed the process to prepare accurate and complete reports on time. Evaluation: • Monthly evaluations will be performed to measure the compliance of the submission of the reports on the timeframe established by the agency. • Adjustments to the processes according to the response of the team. Implementation Date: March 2025 Responsible persons: • Person responsible for the implementation: Mrs. Erika J. Acevedo, Program Accountant • Person responsible for the supervision: Mrs. Yolanda Maldonado, Federal Program’s Director

View Audit 351358

Finding 546980 (2024-003)

Significant Deficiency 2024

Municipality of Catano

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.1

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2024 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2024 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2024-003 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: Objective of the plan: The objective of this Corrective Action Plan is to address the observations identified in the audit and establish preventive measures to avoid future recurrences. Corrective Actions: 1. Schedule restructuring: • Create a detailed calendar with clear dates to define intermediate delivery deadlines to avoid delays (collection of information, analysis, writing, review, and submission) 2. Implementation of alerts and reminders: • Set up automatic alerts and email reminders for key dates (for example, 3 days before each deadline) 3. Review and Quality Control: Establish an internal review of reports before final submission to ensure that the information reported is accurate and complete. The revision includes compliance with the requirements established by the agency. Compliance Monitoring: • Biweekly meetings: The team will have biweekly meetings to have updates regarding the progress and achievement of the deadlines. • Email notifications: Emails will be sent to document the timely submission of reports and when needed, waivers will be requested explaining situations that may have delayed the process to prepare accurate and complete reports on time. Evaluation: • Monthly evaluations will be performed to measure the compliance of the submission of the reports on the timeframe established by the agency. • Adjustments to the processes according to the response of the team. Implementation Date: March 2025 Responsible persons: • Person responsible for the implementation: Mr. Carlos Flores, Federal Program’s Subdirector • Person responsible for the supervision: Mrs. Yolanda Maldonado, Federal Program’s Director

View Audit 351358

Finding 546979 (2024-009)

None 2024

Fort Sumner Municipal Schools

NM

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Management will be reviewing all payroll contracts once entered in the accounting software. This will ensure that all costs are classified to the correct funds and allowable under the federal awards.

View Audit 351354

Finding 546978 (2024-005)

Significant Deficiency 2024

City of Newton, Massachusetts

MA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

Action taken in response to finding: Program managers will continue working to ensure that all FAFTA forms are appropriately reported in SAM.gov Name(s) of the contact person(s) responsible for corrective action: Sharon Cullins, Community Development Planner, and Lara Kritzer, Director of Housing a...

Action taken in response to finding: Program managers will continue working to ensure that all FAFTA forms are appropriately reported in SAM.gov Name(s) of the contact person(s) responsible for corrective action: Sharon Cullins, Community Development Planner, and Lara Kritzer, Director of Housing and Community Development. Planned completion date for corrective action plan: This will be implemented immediately.

View Audit 351352

Finding 546977 (2024-004)

Significant Deficiency 2024

City of Newton, Massachusetts

MA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Action taken in response to finding: Program staff will continue to ensure that all timesheets are signed by the division head Name(s) of the contact person(s) responsible for corrective action: Janet Antonellis, CDBG Administrative Assistant, Svetlana Taksa, Fiscal Manager, and Lara Kritzer, Direc...

Action taken in response to finding: Program staff will continue to ensure that all timesheets are signed by the division head Name(s) of the contact person(s) responsible for corrective action: Janet Antonellis, CDBG Administrative Assistant, Svetlana Taksa, Fiscal Manager, and Lara Kritzer, Director of Housing and Community Development. Planned completion date for corrective action plan: This has been and will continue to be implemented with all future timesheets.

View Audit 351352

Finding 546976 (2024-003)

Significant Deficiency 2024

City of Newton, Massachusetts

MA

Subrecipient Monitoring § 200.332

Action taken in response to finding: Program managers will include the UEI numbers for all subrecipients on their contracts in the future. Name(s) of the contact person(s) responsible for corrective action: Shaylyn Davis-Iannaco, Housing Program Manager; Lara Kritzer, Director of Housing and Commun...

Action taken in response to finding: Program managers will include the UEI numbers for all subrecipients on their contracts in the future. Name(s) of the contact person(s) responsible for corrective action: Shaylyn Davis-Iannaco, Housing Program Manager; Lara Kritzer, Director of Housing and Community Development. Planned completion date for corrective action plan: This will be implemented with all future contracts in FY26, beginning in July 2025.

View Audit 351352

Finding 546975 (2024-002)

Material Weakness 2024

City of Newton, Massachusetts

MA

Questioned Costs Cash Management Reporting

Action taken in response to finding: The September 2023 claiming error was caused in part by the Food Service Management Company manually entering the claims in the DESE Portal incorrectly. Newton took responsibility for entering the claims for the balance of FY24. For FY25, Newton now uploads the...

Action taken in response to finding: The September 2023 claiming error was caused in part by the Food Service Management Company manually entering the claims in the DESE Portal incorrectly. Newton took responsibility for entering the claims for the balance of FY24. For FY25, Newton now uploads the meal count data from Mosaic, the point-of-sale software, directly into the DESE portal. That upload is done by the Business Operations Analyst and then approved by the Director of Business Operations, which removes substantial exposure for human error during data entry and creates two levels of review prior to approval and submission. The other five discrepancies between the source counts and what was submitted for the DESE claim was to address identified human error in advance to ensure that the monthly claim was accurate. For the September 2023 error, Newton has submitted a Claim Adjustment Form to DESE to provide guidance for the necessary action steps. Name(s) of the contact person(s) responsible for corrective action: Amy Mistrot, NPS Director of Business Operations. Planned completion date for corrective action plan: The internal controls to reduce data entry errors have been implemented and are consistently being used. DESE will provide guidance for the Claim Adjustment Request to address the September 2023 error, which Newton will then implement.

View Audit 351352 Questioned Costs: $1

Finding 546974 (2024-001)

Significant Deficiency 2024

City of Newton, Massachusetts

MA

Procurement, Suspension & Debarment § 200.214

Action taken in response to finding: The Comptroller’s Office has reiterated procedures to departments to ensure they document the verifications with either contract certifications and/or screenshots of SAM.gov searches. Name(s) of the contact person(s) responsible for corrective action: Stephen Cu...

Action taken in response to finding: The Comptroller’s Office has reiterated procedures to departments to ensure they document the verifications with either contract certifications and/or screenshots of SAM.gov searches. Name(s) of the contact person(s) responsible for corrective action: Stephen Curley, Comptroller. Planned completion date for corrective action plan: Completed. An email was sent out to all department heads to distribute and reaffirm with staff that they need to ensure all vendors paid from federal funding are not suspended or debarred from receiving federal funds which included procedures on how to confirm this.

View Audit 351352

Finding 546972 (2024-006)

Material Weakness 2024

Farrell Area School District

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Oversight of Internal Controls - Completeness and Existence of Federal Expenditures Type of Finding: Material Weakness in Internal Control over Financial Reporting/ Compliance • Contact Person Responsible: Frank Antuono, Business Manager • Corrective Action to be Taken: The District will implement a...

Oversight of Internal Controls - Completeness and Existence of Federal Expenditures Type of Finding: Material Weakness in Internal Control over Financial Reporting/ Compliance • Contact Person Responsible: Frank Antuono, Business Manager • Corrective Action to be Taken: The District will implement a centralized, documented review process for all federal expenditure tracking. To address turnover-related gaps and avoid data inconsistency: o Internally prepared spreadsheets will be reconciled monthly and locked once reviewed o All federal award-related spreadsheets will be reviewed by a staff member other than the preparer o Changes to prior-year data will require approval and documentation o A documented checklist will be used for month-end reconciliations. Additionally, the Business Manager will oversee staff training on federal compliance requirements related to documentation and review processes.

View Audit 351351

Finding 546967 (2024-005)

Material Weakness 2024

Farrell Area School District

PA

Material Weakness Reporting School Nutrition Programs § 200.502 § 200.510

Preparation of Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control over Financial Reporting/ Compliance • Contact Person Responsible: Frank Antuono, Business Manager • Corrective Action to be Taken: The District will establish formal written policies and...

Preparation of Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control over Financial Reporting/ Compliance • Contact Person Responsible: Frank Antuono, Business Manager • Corrective Action to be Taken: The District will establish formal written policies and procedures for the preparation of the Schedule of Expenditures of Federal Awards (SEFA) in compliance with 2 CFR 200.51 0(a). These procedures will: o Identify all sources of federal revenue o We have added the assigned federal funding source codes to our district budget operation in CSIU, which will now allow us to track these expenditures back to our internally controlled spreadsheets as verification of expenditures. o Track expenditures using dedicated account codes in the general ledger o Assign responsibility for monthly reconciliation and schedule preparation o Include a secondary review of the SEFA by someone other than the preparer The Business Office will undergo training on SEFA requirements and reconciliation practices. These changes will ensure complete and accurate reporting of federal expenditures for all future reporting periods.

View Audit 351351

Finding 546965 (2024-003)

Significant Deficiency 2024

Avila University

MO

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

Enrollment information was not submitted accurately or within the required timeframe by the University. Personnel Responsible for Corrective Action: Margaret Herron, Registrar. Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2025. Corrective Action Plan: Managemen...

Enrollment information was not submitted accurately or within the required timeframe by the University. Personnel Responsible for Corrective Action: Margaret Herron, Registrar. Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2025. Corrective Action Plan: Management has provided training and the financial aid department will make regular updates to NSLDS on a monthly basis to ensure student information is reported accurately and timely.

View Audit 351349

Finding 546963 (2024-003)

Material Weakness 2024

Whitko Community School Corporation

IN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness § 200.303

FINDING 2024-003 Finding Subject: Title I Grants to Local Education Agencies - Special Tests and Provisions - Assessment System Contact Person Responsible for Corrective Action: Caleb Logan, Corporation Testing Coordinator Contact Phone Number and Email Address: (260) 367-3677 caleb.logan@whitko.org...

FINDING 2024-003 Finding Subject: Title I Grants to Local Education Agencies - Special Tests and Provisions - Assessment System Contact Person Responsible for Corrective Action: Caleb Logan, Corporation Testing Coordinator Contact Phone Number and Email Address: (260) 367-3677 caleb.logan@whitko.org . Views of Responsible Official: We concur with this finding. Summary of Finding: School Corporation is required to obtain and store the completed Indiana Testing Security and Integrity Agreements for the entire staff. The School Corporation Testing Coordinator is responsible to gather all completed forms from each building for all staff and to store them. The Corporation Testing Coordinator during this audit period was a former employee of the School Corporation. The files of the Indiana Testing Security and Integrity Agreements were unable to be located from the former Testing Coordinator’s files (electronic or printed). The School Corporation had a process with the distribution, completion, and storage of the Indiana Testing Security and Integrity Agreements. However, there was ineffective internal controls and additional oversight in place to prevent these files from being recovered. Description of Corrective Action Plan: At the Beginning of each school year, the Testing Coordinator will distribute the Indiana Testing Security and Integrity Agreements to all staff through each Building Administrator. Employee completed agreements will be returned to the Building Administrator. Each Building Administrator will store these agreements for their building, and in turn will provide a copy to the School Corporation Testing Coordinator. The Testing Coordinator will verify that all staff have completed the agreement with a staff check sheet. The Corporation Testing Coordinator will follow up with any employee who has not completed an agreement. Staff hired during the school year are required to complete the agreement as well. The Testing Coordinator has both a hard paper copy as well as a scanned pdf file saved for all the completed agreements. At the end of the school year, the hard copy of all employees along with the check sheet will be stored in the central office secured storage room. Anticipated Completion Date: Immediately

View Audit 351347

Finding 546962 (2024-002)

Significant Deficiency 2024

Jewish Family Services

OH

Cash Management Significant Deficiency

Finding Number: 2024-002 Condition: The Organization failed to correctly account for unconditional contribution revenue during the year ended June 30, 2024 Planned Corrective Action: Management will continue to evaluate current processes and practices to determine that contributions, whether uncon...

Finding Number: 2024-002 Condition: The Organization failed to correctly account for unconditional contribution revenue during the year ended June 30, 2024 Planned Corrective Action: Management will continue to evaluate current processes and practices to determine that contributions, whether unconditional or conditional, are being recognized in the appropriate period. This will include building out and utilizing certain flowcharts/checklists to identify the appropriate timing of revenue recognition as well as adding indicators into their assessment which will result in additional clarity regarding donor restrictions, what conditions are present in each grant agreement and what conditions preclude revenue recognition until the condition is met. Contact Person Responsible for Corrective Action: Justin Fisher, Director of Accounting Anticipated Completion Date: June 30, 2025

View Audit 351346

Finding 546961 (2024-001)

None 2024

Jewish Family Services

OH

Cash Management Reporting

Finding Number: 2024-001 Condition: The Organization failed to submit monthly reimbursement requests to the Hebrew Immigrant Aid Society by their due dates during the year ended June 30, 2024. Planned Corrective Action: The Organization has implemented system and process improvements to ensure tim...

Finding Number: 2024-001 Condition: The Organization failed to submit monthly reimbursement requests to the Hebrew Immigrant Aid Society by their due dates during the year ended June 30, 2024. Planned Corrective Action: The Organization has implemented system and process improvements to ensure timely submission. The Organization has and will continue to maintain appropriate staffing level and sufficient training to ensure timely submission. This plan does not account for circumstances beyond JFS’s control such as timing of funding approval from the grantor. Non-controllable delays will be documented by JFS and reports submitted in a reasonable amount of time following approval. Contact Person Responsible for Corrective Action: Justin Fisher, Director of Accounting Anticipated Completion Date: April 30, 2025

View Audit 351346

Finding 546957 (2024-001)

None 2024

Santa Fe Community College

NM

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Santa Fe Community College respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the n...

Santa Fe Community College respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 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 III – Federal Award Findings 2024-001 – Compliance Requirements Over Reporting-Fiscal Operations Report and Application to Participate (FISAP) (Other Non-Compliance) Responsible Party: Nick Telles – Vice President of Finance and Jacob Pacheco – Chief Financial Officer and Financial Aid Director. Corrective Action Plan: Management concurs with this finding. Preliminary FISAP was entered into the Campus Based System (CBS) in order to perform built-in validation checks in CBA. The erroneous data was based on a Banner-generated FISAP report dated 8/21/2024. The final FISAP data was entered using a Banner reported generated 09/26/2024 but the field referenced within the finding were not entered when finalizing the data. Institutions are allowed to make corrections to the FISAP until December 15th each calendar year. Once identified, the corrections were submitted on 10/24/2024. Anticipated Completion Date: June 30, 2025 If there are any questions regarding this plan, please call Nick Telles at 505-428-1161 or email at nick.telles@sfcc.edu or Jacob Pacheco at 505-428-1814 or email at jacob.pacheco@sfcc.edu.

View Audit 351337

Finding 546956 (2024-006)

Significant Deficiency 2024

City of Sheridan, Wyoming

WY

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.403

Finding 2024-006 – Allowable Costs/Cost Principles Name of Contact Person: Darla Hawkins, City Treasurer, City of Sheridan, Wyoming Corrective Action Plan: With recent personnel changes, project managers with adequate knowledge of allowable costs are responsible for tracking all costs. In collabor...

Finding 2024-006 – Allowable Costs/Cost Principles Name of Contact Person: Darla Hawkins, City Treasurer, City of Sheridan, Wyoming Corrective Action Plan: With recent personnel changes, project managers with adequate knowledge of allowable costs are responsible for tracking all costs. In collaboration with the Treasury Department, new internal controls have been implemented, ensuring clear and effective tracking methods are maintained and practiced regularly. Proposed Completion Date: June 30, 2025

View Audit 351336 Questioned Costs: $1

Finding 546955 (2024-007)

Significant Deficiency 2024

City of Sheridan, Wyoming

WY

Reporting Internal Control / Segregation of Duties § 200.303 § 200.327

Name of Contact Person: Darla Hawkins, City Treasurer, City of Sheridan, Wyoming Corrective Action Plan: Due to personnel changes, obtaining authorization to access the reporting site proved to be a challenging and time-consuming process. To prevent similar issues in the future, a cross-training pr...

Name of Contact Person: Darla Hawkins, City Treasurer, City of Sheridan, Wyoming Corrective Action Plan: Due to personnel changes, obtaining authorization to access the reporting site proved to be a challenging and time-consuming process. To prevent similar issues in the future, a cross-training program and centralized task list are being developed to ensure multiple staff members are familiar with all tasks and have backup access to logins when available. Proposed Completion Date: June 30, 2025

View Audit 351336

Finding 546954 (2024-002)

Significant Deficiency 2024

Furman University

SC

Questioned Costs Student Financial Aid Significant Deficiency

Federal Eligibility Recommendation: We recommend that during the financial aid package review, additional procedures are put in place to ensure that student awards are appropriately calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action...

Federal Eligibility Recommendation: We recommend that during the financial aid package review, additional procedures are put in place to ensure that student awards are appropriately calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The employee who committed the errors is no longer employed by Furman University. Based on federal regulations, citied in “Correcting Direct Subsidized Loan or Direct Unsubsidized Loan awarding errors” in Volume 8, Chapter 3 of the FSA Handbook: “If you discover that a student received Direct Subsidized Loan funds in excess of financial need after the student is no longer enrolled for the loan period, you are not required to take any action to eliminate the excess subsidized loan amount.” Furman University will continue to conduct regular training sessions for all financial aid counselors. These sessions focus on the latest federal and state regulations, including updates to Title IV guidelines, eligibility criteria, and documentation requirements. This ongoing training is crucial for maintaining our counselors' knowledge and effectiveness in managing financial aid processes. Furman University will perform an internal audit sample each month in conjunction with the completion of monthly reconciliations to ensure compliance with subsidized loans. Furthermore, all financial aid counselors are required to complete the “FSA Coach” training, an online resource provided by Federal Student Aid. This tool enhances their understanding of federal guidelines and best practices. To ensure future compliance, the Director of Financial Aid will conduct periodic internal audits. These audits will include a review of student files, application processes, and disbursement procedures to verify adherence to regulatory requirements. Additionally, the Director of Financial Aid will collaborate with a PowerFaids software consultant to explore the feasibility of generating specific reports that can monitor potential over awards of need-based aid. This proactive approach will help us identify and address any discrepancies promptly. Name(s) of the contact person(s) responsible for corrective action: Andrea Byrd Planned completion date for corrective action plan: 12/01/2024

View Audit 351333 Questioned Costs: $1

Finding 546953 (2024-001)

Significant Deficiency 2024

Furman University

SC

Student Financial Aid Reporting Significant Deficiency

NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS within the required sixty-day time period. Explanation of disagreement with audit findin...

NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS within the required sixty-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Furman University added additional enrollment reporting dates in April and July to address the identified over 60-day gap. Specifically, we have incorporated two new reporting dates in April 2025 and July 2025. These dates are now part of our reporting schedule for the 2024-25 academic year and will continue to be included in the transmission schedule moving forward. Additionally, the University Registrar will provide the Senior Associate Director of Financial Aid with the annual enrollment reporting dates at the beginning of each academic year to ensure ongoing compliance. Name(s) of the contact person(s) responsible for corrective action: James Patton and Melissa Barnette Planned completion date for corrective action plan: 08/26/2024

View Audit 351333

Finding 546952 (2024-003)

Significant Deficiency 2024

Bunker Hill Community College

MA

Questioned Costs Allowable Costs / Cost Principles Reporting

Corrective Action Plan: 1. Enhanced Review Process o A biweekly reconciliation process is implemented where payroll charges are compared against the certified time and effort reports before submission for posting of grant funded payroll (updated Standard Operating Process on record). o The Grant Acc...

Corrective Action Plan: 1. Enhanced Review Process o A biweekly reconciliation process is implemented where payroll charges are compared against the certified time and effort reports before submission for posting of grant funded payroll (updated Standard Operating Process on record). o The Grant Accountant will conduct a review to verify allocations align with the time and effort reports. o The Director of Grants Management will conduct a second review of the allocations to verify that allocations align with the time and effort reports before the report is sent to the Business Office for posting in the accounting system. 2. Monitoring and Compliance Checks o The Grants Management office will conduct quarterly internal audits of grant payroll allocations to verify compliance with grant requirements. By implementing these corrective actions, the College ensures that grant funded personnel profiles and associated expenses are accurately recorded to federal grant programs and prevent similar errors in the future. Timeline for Implementation of Corrective Action Plan: Implementation of the biweekly reconciliation process was completed in February 2025. Contact Person Agnes Simon, Senior Director of Grants Management

View Audit 351324 Questioned Costs: $1

Finding 546951 (2024-002)

Significant Deficiency 2024

Bunker Hill Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: Funds for the student referenced were transferred to COD on 5/4/2024, 2 days after disbursement. During this timeframe, there were significant communication errors between the US DOE, the SAIG mailbox and institutions including Bunker Hill Community College due to the impleme...

Corrective Action Plan: Funds for the student referenced were transferred to COD on 5/4/2024, 2 days after disbursement. During this timeframe, there were significant communication errors between the US DOE, the SAIG mailbox and institutions including Bunker Hill Community College due to the implementation of FAFSA simplification. The rejected file was found during monthly reconciliation and resolved on 6/3/2024. To prevent this type of error from happening again, Bunker Hill has moved to a bi-weekly review of the PRER Pell discrepancy report in Colleague. While we feel that this error is largely due to circumstances surrounding the challenges with FAFSA simplification, this additional bi-weekly review will prevent any possible reoccurrence of late reporting. Timeline for Implementation of Corrective Action Plan: Effective immediately Contact Person Jillian Glaze, Senior Director of Student Financial Services

View Audit 351324

Finding 546950 (2024-001)

Significant Deficiency 2024

Wilson Elementary School District No. 7

AZ

Special Tests & Provisions Significant Deficiency

Finding Number: 2024‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: Talise Berry, Executive Director of Business Services & Technology Anticipated Completion Date: December 31, 2024 Planned Corrective Action: The Wil...

Finding Number: 2024‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: Talise Berry, Executive Director of Business Services & Technology Anticipated Completion Date: December 31, 2024 Planned Corrective Action: The Wilson School District acknowledges that Davis‐Bacon requirements apply to our construction contracts. However, prior to the single audit of FY23, for over a decade of contracting services with our auditors, we had not been asked to provide certification of compliance with federal regulations requiring us to obtain payroll journal details from vendors for payments made to their staff working on our projects. Moving forward, we will ensure full compliance by consistently requesting and maintaining these records for all future projects. Additionally, when utilizing a cooperative purchasing (coop) process, we will rigorously follow this compliance procedure to support school districts and fully adhere to all required regulations.

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