Corrective Action Plans

Finding 544692 (2024-001)

Material Weakness 2024

Town of Thurmont

MD

Procurement, Suspension & Debarment

Finding 2024-001 Procurement and Suspension and Debarment, Coronavirus State and local Fiscal Recovery Funds ALN # 21.027. The Town did not verify whether vendors were not suspended or debarred prior to contracting with them. The Town concurs with the finding. Prior to contracting with a vendor, the...

Finding 2024-001 Procurement and Suspension and Debarment, Coronavirus State and local Fiscal Recovery Funds ALN # 21.027. The Town did not verify whether vendors were not suspended or debarred prior to contracting with them. The Town concurs with the finding. Prior to contracting with a vendor, the Town should ensure the contractor is not suspended or debarred from receiving federal funds and document the procedures that were performed to verify this. This corrective action plan will become effective as of March 28, 2025. Contract Person: Linda Joyce, CFO Town of Thurmont. Telephone: (301) 271-7313 Ext/214. E-mail: ljoyce@thurmontstaff.com

View Audit 351198

Finding 544691 (2024-001)

Significant Deficiency 2024

Tusculum University

TN

Reporting Significant Deficiency Internal Control / Segregation of Duties

2024-001 Significant Deficiency: TEACH Grant Sequester Miscalculation (U.S. Department of Education, Teacher Education Assistance for College and Higher Education Grants, ALN #84.379) Name of Contact Person Melissa White, Director of Financial Aid, is responsible for ensuring that the TEACH Grant ...

2024-001 Significant Deficiency: TEACH Grant Sequester Miscalculation (U.S. Department of Education, Teacher Education Assistance for College and Higher Education Grants, ALN #84.379) Name of Contact Person Melissa White, Director of Financial Aid, is responsible for ensuring that the TEACH Grant is properly awarded Corrective Action Planned During the audit, it was noted that Tusculum miscalculated the sequester for a student, resulting in an under-award. When reviewing the occurrence, it was found that the last two digits of the semester’s scheduled award were transposed and thus $1886 was entered for fall and spring as $1868 thus causing the $36 under-award. To ensure that this error does not occur again, the double check system in place will be heightened to make sure that the entering of the award is correct and not transposed. In addition, the Director of Financial Aid will pull the TEACH Grant each semester and ensure that the proper amount has been awarded according to the students’ entitlement and that no transposing of numbers has occurred. Anticipated Completion Date 10/15/2024

View Audit 351195

Finding 544690 (2024-004)

Significant Deficiency 2024

Tusculum University

TN

Subrecipient Monitoring Student Financial Aid Significant Deficiency

2024-004 Significant Deficiency: Gramm-Leach-Bliley Act (GLBA) (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) (Repeat Finding: 2023-002) Name of Contact Person Casey Reagan, Registrar, and Chris Summey, Head of our IT Department, are the designated employees in cha...

2024-004 Significant Deficiency: Gramm-Leach-Bliley Act (GLBA) (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) (Repeat Finding: 2023-002) Name of Contact Person Casey Reagan, Registrar, and Chris Summey, Head of our IT Department, are the designated employees in charge of overseeing the GLBA Policy Corrective Action Planned During the audit, it was noted that the University’s Gramm-Leach-Bliley Act Policy did not fully address all of the requirements as described by 16 CFR 314.4. In addition, the application of the comprehensive information security program was not effectively administered by the University during the 2024 year. A new policy was put into place during June 2024. During the 2023-24 academic year, the policy was being updated to be compliant. Due to this finding in 2022-23, the FSA Cyber Compliance Team reached out to Tusculum and Tusculum provided the Corrective Action Plan and new policy. On August 1st, 2024, Tusculum received word that the CAP acceptably addressed the GLBA finding. Anticipated Completion Date 08/1/2024

View Audit 351195

Finding 544689 (2024-005)

Significant Deficiency 2024

Tusculum University

TN

Student Financial Aid Reporting Significant Deficiency

2024-005 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) (Repeat finding of 2022-001 and 2023-003) Name of Contact Person Casey Reagan, Registrar, an...

2024-005 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) (Repeat finding of 2022-001 and 2023-003) Name of Contact Person Casey Reagan, Registrar, and Melissa White, Director of Financial Aid, are responsible for enrollment reporting. Casey Regan for the data and Melissa White for uploading the report to clearinghouse. Corrective Action Planned During the audit, it was noted that Due to lapses in communication between departments, in certain instances, the University failed to provide NSLDS with accurate updates to student enrollment statuses, resulting in misrepresentation within the NSLDS system. While the university did implement changes from the prior year, including randomly sampling students, after this finding and looking into the issue that was occurring, we found three more issues with our clearinghouse data. The first issue was our graduation file that was sent to clearinghouse was not being processed and being rejected. We were unaware of the rejection of the records. We have worked with a clearinghouse representative and created a new way of pulling the graduate students report to ensure that their status is properly reported and sent to NSLDS. The second issue was that some student files were individually being rejected and thus not processing fully through. To correct this issue, we are watching the rejected clearinghouse files for individual students and are manually reporting their statuses if we cannot get the file to accept. The final and third issue was that students who were unofficially or administratively withdrawn were pulling the wrong date and thus the status was showing the wrong dates for the occurrence. To fix this, financial aid and the registrar are working in tandem to ensure that the correct date that the actual unofficial withdrawal or administrative withdrawal is correct. If necessary, we will manually certify these students as well. Anticipated Completion Date 03/01/2025

View Audit 351195

Finding 544688 (2024-003)

Significant Deficiency 2024

Tusculum University

TN

Student Financial Aid Reporting Significant Deficiency

2024-003 Significant Deficiency: Federal Work-Study (FWS) (U.S. Department of Education, Federal Work-Study Program, ALN #84.033) Name of Contact Person Melissa White, Director of Financial Aid, is responsible for ensuring that Federal Work Study students are not working during class time. Correct...

2024-003 Significant Deficiency: Federal Work-Study (FWS) (U.S. Department of Education, Federal Work-Study Program, ALN #84.033) Name of Contact Person Melissa White, Director of Financial Aid, is responsible for ensuring that Federal Work Study students are not working during class time. Corrective Action Planned During the audit, it was noted that Tusculum failed to compare hours submitted as worked hours to student class schedules. In order to ensure that this does not occur again, all supervisors have been reminded of the requirement that students do not work during seat time. Regular reminders sent to supervisors and regular trainings are offered to supervisors to remind supervisors of the Federal Work Study Guidelines. In addition, as each timesheet is submitted, financial aid shall check to ensure no violations have occurred. Anticipated Completion Date 10/15/2024

View Audit 351195

Finding 544687 (2024-002)

Significant Deficiency 2024

Tusculum University

TN

Student Financial Aid Reporting Significant Deficiency

2024-002 Significant Deficiency: Federal Work-Study (FWS) Underpayment (U.S. Department of Education, Federal Work-Study Program, ALN #84.033) Name of Contact Person Melissa White, Director of Financial Aid, is responsible for ensuring that Federal Work Study students are properly paid for hours w...

2024-002 Significant Deficiency: Federal Work-Study (FWS) Underpayment (U.S. Department of Education, Federal Work-Study Program, ALN #84.033) Name of Contact Person Melissa White, Director of Financial Aid, is responsible for ensuring that Federal Work Study students are properly paid for hours worked. Corrective Action Planned During the audit, it was noted that Tusculum errantly miscalculated hours worked and wages payable results in student receiving fewer Title IV funds than what they may have earned or be eligible for. Once found, the missing hours were added to the next payroll and the students were paid. To ensure this error does not occur again in the future, financial aid has created a secondary check system that includes keeping an additional excel that confirms that each timesheet has been paid for each student and that their full hours worked have been paid. We have also reinforced with supervisors the urgency of making sure timesheets are submitted in a timely manner so that the error does not occur again as the timesheets in question were late timesheets. Additional training for supervisors and constant reminders to supervisors are also ongoing. Anticipated Completion Date 10/15/2024

View Audit 351195

Finding 544682 (2024-003)

Material Weakness 2024

Whitley County Consolidated Schools

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Todd Fleetwood, Director of Business and Operations Contact Phone Number: 260-244-5771 fleetwoodt...

FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Todd Fleetwood, Director of Business and Operations Contact Phone Number: 260-244-5771 fleetwoodta@wccsonline.com Views of Responsible Official: The School Corporation concurs with the finding Description of Corrective Action Plan: To ensure compliance with federal procurement regulations, prior to entering into a purchase agreement using federal funds exceeding $25,000, the Food Service Director or Assistant Food Service Director will take one of the following actions: 1. Verify Vendor Status: Check the System for Award Management (SAM) Exclusions List to confirm the vendor is not suspended or debarred. 2. Obtain Certification: Collect a written certification from the vendor affirming their eligibility to receive federal funds. 3. Include Contractual Safeguard: If applicable, incorporate a clause or condition in the purchase agreement requiring compliance with federal suspension and debarment regulations. These steps will be documented and retained for audit purposes to ensure full compliance with federal procurement requirements. INDIANA STATE BOARD OF ACCOUNTS 22 107 North Walnut Street  Columbia City, Indiana 46725 Phone (260) 244-5771  Fax (260) 244-4590  Website http://wccsonline.com Anticipated Completion Date: 07/01/2025

View Audit 351189

Finding 544680 (2024-002)

Material Weakness 2024

Whitley County Consolidated Schools

IN

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303

FINDING 2024-002 Finding Subject: COVID-19 Education Stabilization Fund – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness Contact Person Responsible for Corrective Action: Todd Fleetwood, Director of Business and Operations Contact Phone Number: 260...

FINDING 2024-002 Finding Subject: COVID-19 Education Stabilization Fund – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness Contact Person Responsible for Corrective Action: Todd Fleetwood, Director of Business and Operations Contact Phone Number: 260-244-5771 fleetwoodta@wccsonline.com Views of Responsible Official: Whitley County Consolidated Schools Todd Fleetwood Director of Business and Operations INDIANA STATE BOARD OF ACCOUNTS 21 107 North Walnut Street  Columbia City, Indiana 46725 Phone (260) 244-5771  Fax (260) 244-4590  Website http://wccsonline.com The School Corporation concurs with the finding. Description of Corrective Action Plan: The business office inadvertently omitted the reviewer’s sign-off on one of the grant reimbursement forms. This oversight will be promptly corrected. Anticipated Completion Date: 04/01/2025

View Audit 351189

Finding 544677 (2024-001)

Significant Deficiency 2024

Pendleton Place, Inc.

SC

Cash Management Significant Deficiency Internal Control / Segregation of Duties

The deficiency was a result of prior management that was replaced in the current fiscal year. The new financial team found the deficiency during the audit, made all the necessary corrections, and self-reported it to the auditor before issuance. The rate is now correctly applied to all federal grants...

The deficiency was a result of prior management that was replaced in the current fiscal year. The new financial team found the deficiency during the audit, made all the necessary corrections, and self-reported it to the auditor before issuance. The rate is now correctly applied to all federal grants, and a review process is in place for current and future grants. The federal funds were returned and the FFR’s were amended before final reporting and issuance of the audit. The matter is corrected, and corrective action is complete.

View Audit 351186

Finding 544675 (2024-002)

Significant Deficiency 2024

Carroll County Commissioners

MD

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Housing Choice Voucher Program– Assistance Listing No. 14.871 & 14.879 Recommendation: We recommend the County establish procedures to ensure compliance with HUD requirements, including entering into a general depository agreement in the form required by HUD. Action taken in response to finding: To ...

Housing Choice Voucher Program– Assistance Listing No. 14.871 & 14.879 Recommendation: We recommend the County establish procedures to ensure compliance with HUD requirements, including entering into a general depository agreement in the form required by HUD. Action taken in response to finding: To address the finding, the County will establish a depository agreement with the financial institution. Written confirmation of the agreement will be obtained. The Policy and Procedures Manager will update the County's financial management policies to include the depository agreement requirement. Name of the contact person(s) responsible for corrective action: Jennifer D. Hobbs, Comptroller Bobbi-Jo Fout, Bureau Chief of Accounting Danielle Yates, Bureau Chief of Housing and Community Connections Planned completion date for corrective action plan: April 2025

View Audit 351183

Finding 544671 (2024-002)

Material Weakness 2024

Washington County Board of Education

MD

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Prior Year Finding: No Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Assistance Listing: 21.027 Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: 211851 (3/3/2021 -12/31/2024) Compliance...

Prior Year Finding: No Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Assistance Listing: 21.027 Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: 211851 (3/3/2021 -12/31/2024) Compliance Requirement: Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance Recommendation We recommend that the Board review its policies and procedures to ensure they include the three options for determining suspension and debarment status listed in 2 CFR 180.300 and that controls are sufficient to ensure that the suspension and debarment status is verified for all vendors prior to entering into covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. However, WCPS did adjust our practices during fiscal year 2024 based on guidance from our previous audit firm to add the suspension and debarment affidavit to all new vendor registrations and service contracts. Action taken in response to finding: Effective immediately, the Purchasing Department will review all requisitions that are going against Fund 02 (Restricted Fund) and ensure that the vendor has been checked for suspension/debarment. New vendors are required to sign an affidavit that they have not been suspended or debarred. This check will ensure that old vendors that were in place prior to the FY 2023 finding have been validated against SAM.GOV or have a signed affidavit to ensure they have not been suspended or debarred. We will also be sending emails to our current vendors to ensure that we have a signed affidavit on file. Name(s) of the contact person(s) responsible for corrective action: Adam Pelc, Supervisor of Accounting and Scott Bachtell, Supervisor of Purchasing Planned completion date for corrective action plan: For immediate implementation and ongoing.

View Audit 351175

Finding 544665 (2024-004)

Significant Deficiency 2024

Washington County Board of Education

MD

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Prior Year Finding: No Federal Agency: US Department of Education Federal Program: Education Stabilization Fund Assistance Listing: 84.425 Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: 211935 (3/24/2021 - 9/30/2023) Compliance Requirement: ...

Prior Year Finding: No Federal Agency: US Department of Education Federal Program: Education Stabilization Fund Assistance Listing: 84.425 Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: 211935 (3/24/2021 - 9/30/2023) Compliance Requirement: Davis-Bacon Act Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation We recommend that the Board enhance its policies and procedures to ensure the effective monitoring of compliance with Davis-Bacon wage requirements. Procedures should include regular verification of wage determinations, monitoring of contractor and subcontractor payrolls, and documentation of compliance efforts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective immediately, we will start recording on a spreadsheet the Contract number and weeks covered for certified payrolls we receive that falls under the Davis-Bacon Act. This spreadsheet will have an approval column and date column to document our monitoring procedures for tracking and audit purposes. Name(s) of the contact person(s) responsible for corrective action: Adam Pelc, Supervisor of Accounting and Rob Rollins, Director of Facilities Planned completion date for corrective action plan: For immediate implementation and ongoing.

View Audit 351175

Finding 544634 (2024-003)

Material Weakness 2024

Washington County Board of Education

MD

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Prior Year Finding: Yes Federal Agency: US Department of Education Federal Program: Special Education Grants to States Assistance Listing: 84.027 Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: 231072 (10/1/2022 - 9/30/2024) Compliance Require...

Prior Year Finding: Yes Federal Agency: US Department of Education Federal Program: Special Education Grants to States Assistance Listing: 84.027 Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: 231072 (10/1/2022 - 9/30/2024) Compliance Requirement: Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance Recommendation We recommend that the Board review its policies and procedures to ensure they include the three options for determining suspension and debarment status listed in 2 CFR 180.300 and that controls are sufficient to ensure that the suspension and debarment status is verified for all vendors prior to entering into covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. However, WCPS did adjust our practices during fiscal year 2024 based on guidance from our previous audit firm to add the suspension and debarment affidavit to all new vendor registrations and service contracts. Action taken in response to finding: Effective immediately, the Purchasing Department will review all requisitions that are going against Fund 02 (Restricted Fund) and ensure that the vendor has been checked for suspension/debarment. New vendors are required to sign an affidavit that they have not been suspended or debarred. This check will ensure that old vendors that were in place prior to the FY 2023 finding have been validated against SAM.GOV or have a signed affidavit to ensure they have not been suspended or debarred. We will also be sending emails to our current vendors to ensure that we have a signed affidavit on file. Name(s) of the contact person(s) responsible for corrective action: Adam Pelc, Supervisor of Accounting and Scott Bachtell, Supervisor of Purchasing Planned completion date for corrective action plan: For immediate implementation and ongoing.

View Audit 351175

Finding 544633 (2024-002)

Significant Deficiency 2024

Maine Technology Insititute

ME

Procurement, Suspension & Debarment

Subsequent to the funding of awards, management initiated a search of the SAM database of exclusions and found that no awardees were on that list. This was completed February 24, 2025. Future contracts for the award of federal funds will include a clause requiring a recipient to attest that they are...

Subsequent to the funding of awards, management initiated a search of the SAM database of exclusions and found that no awardees were on that list. This was completed February 24, 2025. Future contracts for the award of federal funds will include a clause requiring a recipient to attest that they are not suspended or debarred from participating in transactions covered under the Federal Acquisition Regulation. Contracts will also indicate that the recipient consents to verification of all provided information. Management will also be undertaking a search of the SAM database of exclusions prior to the award of any funds. This step will be incorporated into the policies and procedures around the award approval process and staff will be provided with training to perform such a search.

View Audit 351174

Finding 544631 (2024-001)

Significant Deficiency 2024

Trustees of the College of the Holy Cross

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan: The identified conditions relate to students who graduated off-cycle. To mitigate the risk of future status change reporting issues, the College is implementing an additional monthly review process that will generate a report of students who have separated from the College. T...

Corrective Action Plan: The identified conditions relate to students who graduated off-cycle. To mitigate the risk of future status change reporting issues, the College is implementing an additional monthly review process that will generate a report of students who have separated from the College. This report will be reconciled with student status changes transmitted by the National Student Clearinghouse (NSC) to the National Student Loan Database System (NSLDS), and any necessary corrections will be made immediately. Timeline for Implementation of Corrective Action Plan: These corrective actions are being implemented in Spring 2025.

View Audit 351172

Finding 544623 (2024-008)

Significant Deficiency 2024

Coosa Valley Regional Services and Development Corporation

GA

Cash Management

2024-001: Approvals for expenditures Name of contact person: Stacey Holbrook, Executive Director Corrective Action: A member of management or the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. ...

2024-001: Approvals for expenditures Name of contact person: Stacey Holbrook, Executive Director Corrective Action: A member of management or the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 351166

Finding 544573 (2024-007)

Significant Deficiency 2024

Coosa Valley Regional Services and Development Corporation

GA

Internal Control / Segregation of Duties Reporting

2023-003: Bonus Payments Name of contact person: Stacey Holbrook, Executive Director Corrective Action: All payments to employees will be recorded and reported to the Internal Revenue Service. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 351166

Finding 544572 (2024-006)

Significant Deficiency 2024

Coosa Valley Regional Services and Development Corporation

GA

Internal Control / Segregation of Duties Reporting

2023-002: Checks to Cash Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Corporation will no longer write checks to cash. All checks written will contain a payee. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 351166

Finding 544571 (2024-005)

Significant Deficiency 2024

Coosa Valley Regional Services and Development Corporation

GA

Internal Control / Segregation of Duties

2023-001: Treasurer’s Review of Reconciliations Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Treasurer of the Board or management will review all bank statements and reconciliations on a monthly basis and the accounting software will be used to complete rec...

2023-001: Treasurer’s Review of Reconciliations Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Treasurer of the Board or management will review all bank statements and reconciliations on a monthly basis and the accounting software will be used to complete reconciliations. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 351166

Finding 544570 (2024-004)

Significant Deficiency 2024

Coosa Valley Regional Services and Development Corporation

GA

Allowable Costs / Cost Principles

2022-004: Telecommunication Costs Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Executive Director and Fiscal Officer will review all items of cost for the federal award against 2 CFR Part 200, Subpart E annually for their allowability. Proposed completion dat...

2022-004: Telecommunication Costs Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Executive Director and Fiscal Officer will review all items of cost for the federal award against 2 CFR Part 200, Subpart E annually for their allowability. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 351166

Finding 544569 (2024-003)

Significant Deficiency 2024

Coosa Valley Regional Services and Development Corporation

GA

Procurement, Suspension & Debarment

2022-003: Documentation for expenditures Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed...

2022-003: Documentation for expenditures Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 351166

Finding 544568 (2024-002)

Significant Deficiency 2024

Coosa Valley Regional Services and Development Corporation

GA

2022-002: Maintenance of the General Ledger Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The books and records of the Corporation will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accrual...

2022-002: Maintenance of the General Ledger Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The books and records of the Corporation will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Fiscal officer will ensure that all receipts and expenditures be recorded in respective accounts. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 351166

Finding 544567 (2024-001)

Significant Deficiency 2024

Coosa Valley Regional Services and Development Corporation

GA

Internal Control / Segregation of Duties Cash Management Reporting

2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...

2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregating certain duties is not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 351166

Finding 544522 (2024-002)

Significant Deficiency 2024

Bernalillo Public School District

NM

Reporting

2024‐002 (2022‐004) — Inaccurate Reporting on Impact Aid Application (Significant Deficiency) Repeat/Modified– District is continuing to work closely with the Impact Aid office at the federal level and with local Pueblos to address this finding and ensure that all proper signatures are obtained for ...

2024‐002 (2022‐004) — Inaccurate Reporting on Impact Aid Application (Significant Deficiency) Repeat/Modified– District is continuing to work closely with the Impact Aid office at the federal level and with local Pueblos to address this finding and ensure that all proper signatures are obtained for submission. The responsible party for these corrective actions is the Indian Education Director.

View Audit 351160

Finding 544518 (2024-003)

Significant Deficiency 2024

Allen University

NC

Questioned Costs Student Financial Aid Procurement, Suspension & Debarment

Finding 2024-003 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Significant Deficiencies): We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. 1) The College...

Finding 2024-003 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Significant Deficiencies): We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. 1) The College did not reconcile the following programs between the Office of Financial Aid and the Business Office. Per 34 CFR 685.300(b)(5). a. Federal Pell Grant Program b. Federal Direct Student Loans c. Federal SEOG d. Federal Work-Study (FWS) Program 2) The Office of Financial Aid submitted unreconciled expenditures within the Fiscal Operations Report and Application to Participate (FISAP) for the programs below: a. Federal Pell Grant Program b. Federal Work-Study (FWS) Program c. Federal SEOG 3) Thirty-two out of 60 students had a credit balance on their account created by Title IV program funds longer than 14 days. 34 CFR 668.164(h)(1). Auditor's Recommendation – The University should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. Corrective Action – Refunds – The refund non-compliance is contributed to the institution’s ERP (Jenzabar) not being operational for about 7 months. This hindered the staff’s ability to properly review and process student refunds timely. The institution has a process in place to ensure compliance of distribution and is also enhancing the student refund module to improve timeliness of refund distribution. Federal Reconciliations and FISAP – The non-compliance is contributed to the institution’s ERP (Jenzabar) not being operational for about 7 months. This hindered the staff’s ability to properly reconcile federal funds timely and assurance in accuracy in completing the FISAP. In addition, the software enhancements for the Accounting modules, the institution has purchased a system enhancement for Financial Aid to be able to centralize FA processing and generate Federal Reconciliations and FISAP report. The Jenzabar Financial Aid software will assist the institution with maintaining compliance with all external federal reporting.

View Audit 351159 Questioned Costs: $1

Corrective Action Plans

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