Corrective Action Plans

Finding 539204 (2024-101)

Significant Deficiency 2024

WI

Subrecipient Monitoring Reporting Significant Deficiency

Planned Corrective Action: The Wisconsin Department of Administration (DOA) is committed to accountability and transparency in federal award administration, as is the objective of Federal Funding Accountability and Transparency Act (FFATA) reporting under 2 CFR s. 170. Accordingly, in March 2024, in...

Planned Corrective Action: The Wisconsin Department of Administration (DOA) is committed to accountability and transparency in federal award administration, as is the objective of Federal Funding Accountability and Transparency Act (FFATA) reporting under 2 CFR s. 170. Accordingly, in March 2024, in response to the auditor’s finding and recommendations, DOA inquired to the Office of Management and Budget (OMB) for clarification on the requirements for reporting subaward modifications in the FFATA Subaward Reporting System (FSRS). OMB’s response indicated that DOA should “use the total amount after adjusted,” which was DOA’s practice at the time and thus, was maintained. In February 2025, DOA became aware of U. S. General Services Administration (GSA) knowledge base article titled, “Five tips for accurate FFATA* subaward reporting”, published at the Federal Service Desk (fsd.gov). The article states, “When you modify a subaward, update the original report with the new information. If you modify the amount, replace the original amount with the new amount.” In response to that guidance, DOA updated its guidance to state agencies effective March 2025. DOA’s updated guidance also incorporated changes resulting from GSA’s February 27, 2025, announcement that FSRS.gov would be retired on March 6, 2025, and subaward reporting transitioned to SAM.gov effective March 8, 2025. State agencies were provided training regarding the updated guidance on March 6, 2025. Anticipated Completion Date: March 31, 2025 Person responsible for corrective action: Dustin Trickle, Executive Policy & Budget Manager State Budget Office Division of Executive Budget & Finance dustin.trickle1@wisconsin.gov

View Audit 349896

Finding 539196 (2024-715)

Significant Deficiency 2024

State of Wisconsin

WI

Procurement, Suspension & Debarment § 200.214

Finding 2024-715: Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Requirements Planned Corrective Action The university will take a multi-step approach to correct this issue on campus. 1. Further research will take place to determine if the UW Madison procedures include ...

Finding 2024-715: Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Requirements Planned Corrective Action The university will take a multi-step approach to correct this issue on campus. 1. Further research will take place to determine if the UW Madison procedures include the SAM.gov database. If the SAM.gov database is not used in the daily debarment review process, the university will work with the Supplier File team to have this added. 2. The Procurement & Strategic Sourcing department will develop a procedure to verify that any supplier listed on purchase requisitions using 144 funds is verified against the SAM.gov database. Anticipated Completion Date: 03/13/2026 Person responsible for corrective action: Cheri Falkner, Director Procurement & Strategic Sourcing Division of Finance & Administration falknecl@uwec.edu

View Audit 349896

Finding 539188 (2024-902)

None 2024

State of Wisconsin

WI

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

Planned Corrective Action: The Wisconsin State Public Defenders Office (SPD) resolved the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) costs questioned by the auditors by adjusting accounting records to use GPR funding for the leave and termination payment for unused leave for the empl...

Planned Corrective Action: The Wisconsin State Public Defenders Office (SPD) resolved the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) costs questioned by the auditors by adjusting accounting records to use GPR funding for the leave and termination payment for unused leave for the employee identified in the audit. SPD will continue to ensure only allowable costs are charged to federal grant programs. Furthermore, SPD Human Resources will review and update HR Policy 101 and the New Supervisor Onboarding resources to ensure procedures for approving employee timesheets are clear and accurate. Furthermore, SPD will update their procedures with HR payroll and the fiscal staff to ensure costs for leave and termination payments are charged to the proper funding source. Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Andrea Eilers, Budget Director eilersa@opd.wi.gov Garth Maletic, Human Resources Director maleticg@opd.wi.gov

View Audit 349896 Questioned Costs: $1

Finding 539187 (2024-903)

Significant Deficiency 2024

State of Wisconsin

WI

Procurement, Suspension & Debarment § 200.214

Planned Corrective Action: The Wisconsin Department of Tourism (WDT) will review all applicable federal requirements for funds it administers to ensure it fully complies with federal requirements. As related to suspension and debarment requirements, WDT will add a clause to its contract template tha...

Planned Corrective Action: The Wisconsin Department of Tourism (WDT) will review all applicable federal requirements for funds it administers to ensure it fully complies with federal requirements. As related to suspension and debarment requirements, WDT will add a clause to its contract template that is used for federal funds to require contractors to certify that they are not debarred or suspended. Anticipated Completion Date: June 1, 2025 Person responsible for correction action: Maria Van Hoorn, Deputy Secretary mvanhoorn@travelwisconsin.com

View Audit 349896

Finding 539186 (2024-304)

None 2024

State of Wisconsin

WI

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Wisconsin Department of Health Services Explanation Why Corrective Action Plan is Not Needed: DHS disagrees with the unallowable costs identified in this finding. The $862,677 identified by LAB was spent on vaccination distribution provided by a third-party provider, which is an allowable cost accor...

Wisconsin Department of Health Services Explanation Why Corrective Action Plan is Not Needed: DHS disagrees with the unallowable costs identified in this finding. The $862,677 identified by LAB was spent on vaccination distribution provided by a third-party provider, which is an allowable cost according to the memorandum of understanding (MOU) with DOA and the 2022 Treasury final rule. DHS acknowledges that it incorrectly categorized these expenses in its federal reporting. However, given the nature of these expenses, they would not have been unallowable, except for their misclassification on the federal report. Our position is supported by the fact that no accounting entries were needed to correct the eligible use category for purposes of federal reporting, which has been completed. No further action is required.Contact Information: Barry Kasten, Director Bureau of Fiscal Services, Division of Enterprise Services barry.kasten@dhs.wisconsin.govRebuttal from the Wisconsin Legislative Audit Bureau In its corrective action plan on page 351, the Department of Health Services (DHS) indicated that it disagrees with the unallowable costs identified in this finding and noted that the costs are allowable in accordance with its memorandum of understanding with the Department of Administration and the 2022 Treasury final rule. As stated in the finding, DHS used $862,677 in expenditures under its COVID-19 vaccination distribution program as match for the Public Assistance grant. The 2022 Treasury final rule and the U.S. Department of the Treasury (U.S. Treasury) frequently asked questions related to the Coronavirus State Local and Fiscal Recovery Funds (CSLFRF) grant indicate that only funding under the revenue loss eligible use category may be used to meet non-federal match for another federal program. Therefore, using the expenditures for the COVID-19 vaccination distribution program as the non-federal match for the Public Assistance grant is not allowable. DHS indicated that “given the nature of these expenditures, they would not have been unallowable, except for their misclassification on the federal report.” We note that the COVID-19 vaccination distribution program has been reported under the public health eligible use category since its inception. Therefore, no misclassification occurred on the federal report. DHS noted that its position is supported by the fact that no accounting entries were needed to resolve the eligible use category for the purpose of federal reporting. As we have stated, this issue relates to the unallowable use of CSLFRF funding as non-federal match for another federal program. This is not a federal reporting issue. We note that subsequent to our questions regarding the use of these funds for non-federal match, the State created a new U.S. Treasury project called COVID-19 Vaccination Non-Federal Match with a budget of $862,677 and reported the project under the revenue loss eligible use category in its report filed for the quarter ended December 31, 2024. Although the State chose to address the finding in this manner, it does not change the fact that DHS was non-compliant with the matching requirements of the CSLFRF grant when it used the funding from the COVID-19 vaccination distribution program as non-federal match for another federal program.

View Audit 349896 Questioned Costs: $1

Finding 539184 (2024-714)

Significant Deficiency 2024

State of Wisconsin

WI

Procurement, Suspension & Debarment § 200.214

Planned Corrective Action: Universities of Wisconsin Administration (UWSA) has contracted with UW-Madison Research and Sponsored Programs (RSP), effective fiscal year 2025, to ensure UWSA does not enter into a subaward contract with a suspended or debarred party. Additionally, the UWSA Office of Fin...

Planned Corrective Action: Universities of Wisconsin Administration (UWSA) has contracted with UW-Madison Research and Sponsored Programs (RSP), effective fiscal year 2025, to ensure UWSA does not enter into a subaward contract with a suspended or debarred party. Additionally, the UWSA Office of Finance, Procurement – Strategic Sourcing is investigating standard procurement contract revisions to include a clause in the standard contract template where the subrecipient provides an assurance that neither the subawardee nor any of its principals are debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation in the federal project. Where a review of the suspended and debarred parties listing in SAM.gov is an appropriate additional step, documentation of that validation step will be maintained. Anticipated Completion Date: Corrective action to ensure UWSA does not enter into a subaward contract with a suspended or debarred party has been completed by contracting with UW-Madison, Research and Sponsored Programs. Investigation by UWSA Office of Finance, Procurement – Strategic Sourcing regarding standard procurement contract revisions to include a clause in the standard template where the subrecipient provides an assurance that neither the subawardee nor any of its principals are debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation in the federal project will be completed by June 30, 2025. Person responsible for corrective action: Josh Smith Senior Associate Vice President for Finance Universities of Wisconsin josh.smith@wisconsin.edu

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Finding 539183 (2024-100)

Significant Deficiency 2024

State of Wisconsin

WI

Eligibility Reporting Significant Deficiency § 200.303

Planned Corrective Action: As the auditors noted, the Department of Administration implemented the policies and procedures it developed to review and assess the service organization audit report for the Homeowner Assistance Fund to establish and maintain effective internal control over federal award...

Planned Corrective Action: As the auditors noted, the Department of Administration implemented the policies and procedures it developed to review and assess the service organization audit report for the Homeowner Assistance Fund to establish and maintain effective internal control over federal awards. Anticipated Completion Date: October 2, 2024 Person responsible for corrective action: David Pawlisch, Administrator Division of Energy, Housing and Community Resources david.pawlisch@wisconsin.gov

View Audit 349896

Finding 539182 (2024-301)

Material Weakness 2024

State of Wisconsin

WI

Questioned Costs Cash Management § 200.1

Wisconsin Department of Health Services Planned Corrective Action: Summer EBT was a brand-new program started in summer 2024 to provide food benefits during the summer months to families with children who were determined eligible for free or reduced-price school meals in the prior school year or dur...

Wisconsin Department of Health Services Planned Corrective Action: Summer EBT was a brand-new program started in summer 2024 to provide food benefits during the summer months to families with children who were determined eligible for free or reduced-price school meals in the prior school year or during the summer. DHS provided benefits to over 450,000 children. While DHS agrees with the cash management concerns cited by LAB under this program, we need to clarify that the questioned costs do not represent inappropriate federal spending. While the federal funds were received too early and remained in a bank account as of June 30, 2024, most of the funds were paid out to eligible children during the following three months. A reconciliation of funds received to funds spent for the children in this program was completed in early SFY 2024-25, with any unspent balance returned to the federal government in September 2024. DHS will work with DOA and our Summer EBT third-party vendor to improve the payment process, ensuring compliance with federal requirements for future years. Anticipated Completion Date: June 30, 2025Person responsible for corrective action: Rebecca Mogensen, Section Chief Managerial Accounting, Bureau of Fiscal Services, Division of Enterprise Services rebeccaj.mogensen@dhs.wisconsin.gov Rebuttal from the Wisconsin Legislative Audit Bureau In its corrective action plan on page 345, the Department of Health Services agreed with the cash management concerns reported by the Bureau, but stated it did not consider the questioned costs to be inappropriate federal spending. In addition, the Department of Health Services noted that it completed a reconciliation of funds received to funds spent for children in this program and returned the unspent balance to the federal government in September 2024. However, a questioned cost is defined by 2 CFR s. 200.1 as an amount expended or received from a federal award, that in the auditor’s judgment:  is noncompliant or suspected noncompliant with federal statutes, regulations, or the terms and conditions of the federal award;  lacked adequate documentation to support compliance; or  appeared unreasonable and did not reflect the actions a prudent person would take in the circumstances. As reported in the finding, United States Department of Agriculture guidance indicates that expenditures or disbursements under the Summer Electronic Benefit Transfer Program for Children are incurred when participants have used the issued benefits to purchase food. The amount questioned was the balance of the federal funds drawn and not spent by participants as of June 30, 2024. This amount met the criteria of a questioned cost due to noncompliance with federal regulations and a lack of adequate documentation to support compliance. In addition, the return of $14.2 million to the federal government in September 2024 further indicates that the amounts drawn in June 2024 were not supported.

View Audit 349896 Questioned Costs: $1

Finding 539180 (2024-308)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring § 200.332

Wisconsin Department of Health Services Planned Corrective Action: DHS will ensure that risk assessments are completed annually for each income maintenance consortia receiving federal funding under the Supplemental Nutrition Assistance Program. Our subrecipient monitoring approach will be documented...

Wisconsin Department of Health Services Planned Corrective Action: DHS will ensure that risk assessments are completed annually for each income maintenance consortia receiving federal funding under the Supplemental Nutrition Assistance Program. Our subrecipient monitoring approach will be documented in a written monitoring plan, to include maintaining appropriate documentation. We do note that the subrecipients in question are County Income Maintenance Consortia, which are generally considered low risk. Anticipated Completion Date: January 1, 2026Person responsible for corrective action: Dave Varana, Director Bureau of Fiscal Accountability and Management, Division of Medicaid Services dave2.varana@dhs.wisconsin.gov

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Finding 539173 (2024-400)

Material Weakness 2024

State of Wisconsin

WI

School Nutrition Programs Subrecipient Monitoring Material Weakness

Planned Corrective Action: The Department of Public Instruction (DPI) will complete and submit reports for subaward information in the FFATA Subaward Reporting System (FSRS) for the Child Nutrition Cluster (CNC) starting in fiscal year 2025. The internal processes established to ensure proper report...

Planned Corrective Action: The Department of Public Instruction (DPI) will complete and submit reports for subaward information in the FFATA Subaward Reporting System (FSRS) for the Child Nutrition Cluster (CNC) starting in fiscal year 2025. The internal processes established to ensure proper reporting of subaward information did not include payments made for Child Nutrition Cluster grants, as the Department did not believe the FFATA requirement applied to these awards. Upon notification that DPI is required to include these awards, the written policies and procedures are being updated to include processes to identify which subawards and subrecipients have exceeded $30,000 and complete the monthly FFATA reporting as required. Anticipated Completion Date: Person responsible for corrective action: Michael Brendel, Assistant Director School Financial Services Team Division of Finance and Management Department of Public Instruction michael.brendel@dpi.wi.go

View Audit 349896

Finding 539172 (2024-712)

Significant Deficiency 2024

State of Wisconsin

WI

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.510

The Universities of Wisconsin (UW) will revise and strengthen documented procedures for preparing the Schedule of Expenditures of Federal Awards (SEFA) to include additional steps to accurately identify grant activity between UW universities and grant activity between UW universities and other state...

The Universities of Wisconsin (UW) will revise and strengthen documented procedures for preparing the Schedule of Expenditures of Federal Awards (SEFA) to include additional steps to accurately identify grant activity between UW universities and grant activity between UW universities and other state agencies. Additionally, documented procedures to accurately identify the grant reporting cluster will be revised. Additional training and guidance will be provided to UW university and administration stakeholders on revised documented procedures as a critical part of the improvement in the SEFA reporting process. Anticipated Completion Date: November 2025 Person responsible for corrective action: Josh Smith Senior Associate Vice President for Finance Universities of Wisconsin josh.smith@wisconsin.edu

View Audit 349896

Finding 539171 (2024-702)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring

Planned Corrective Action Research and Sponsored Programs staff will continue to work with USDA and FSRS helpdesk specialists on the report upload issue. However, beginning March 2025, FSRS will be retired and future subaward reporting will transition to SAM.gov. Until the new system is live, RSP st...

Planned Corrective Action Research and Sponsored Programs staff will continue to work with USDA and FSRS helpdesk specialists on the report upload issue. However, beginning March 2025, FSRS will be retired and future subaward reporting will transition to SAM.gov. Until the new system is live, RSP staff will continue to use the FSRS to submit financial reports and immediately provide notice to the USDA grant specialist of submission errors. The Integrated Award Environment (IAE) of the General Services Administration will provide training in advance of the new system going live. RSP staff will be required to participate in the IAE training. After the activation of the new reporting system, RSP will create new work procedures aligned to the new submittal requirements and provide additional in-house training to reporting specialists. Anticipated Completion Date: Anticipated Completion Date is August 30, 2025 Person responsible for corrective action: Angie Johnson, Assistant Director of Research and Financial Services Research and Sponsored Programs (RSP) angie.johnson@rsp.wisc.edu

View Audit 349896

Finding 539170 (2024-701)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332

Planned Corrective Action To assist research and program managers in managing subrecipient monitoring requirements for sponsored awards, RSP will review current procedures to ensure they are up-to-date and provide training to staff as required. Additionally, RSP will generate a report of subrecipien...

Planned Corrective Action To assist research and program managers in managing subrecipient monitoring requirements for sponsored awards, RSP will review current procedures to ensure they are up-to-date and provide training to staff as required. Additionally, RSP will generate a report of subrecipients that have met the threshold of federal expenditures in which a single audit is required. These reports will assist RSP staff in verifying compliance with single audit requirements by flagging subrecipients without a single audit on file, supporting the current procedure that prevents the issuance of new subaward agreements and modifications to active subawards. RSP has communicated to the subrecipient in question that their fiscal year 2024 single audit is required and that RSP will pause any issuance of subaward agreements and/or modifications until receipt and approval of their audit report. Anticipated Completion Date: Anticipated Completion Date is August 30, 2025 Person responsible for corrective action: Angie Johnson, Assistant Director of Research and Financial Services Research and Sponsored Programs (RSP) angie.johnson@rsp.wisc.edu

View Audit 349896

Finding 539169 (2024-713)

Material Weakness 2024

State of Wisconsin

WI

Cash Management Subrecipient Monitoring § 200.305

Planned Corrective Action: To complywith federal cash management requirements, Research and Sponsored Programs (RSP) will develop a responsive cash management policy and procedures to implement the policy for subrecipient agreements. The policy and subsequent procedure will specify the circumstance ...

Planned Corrective Action: To complywith federal cash management requirements, Research and Sponsored Programs (RSP) will develop a responsive cash management policy and procedures to implement the policy for subrecipient agreements. The policy and subsequent procedure will specify the circumstance and requisites a cash advance may be suitable. A standard cost reimbursable agreement will be otherwise executed. RSP will evaluate subrecipientsthat request agreements with advance paymentto determine whetherto issue an agreement with advance payment. Thisincludes determining whetherthe Subrecipient has a need for an advance payment as well asthe amount of advance payment needed. Forsubrecipientsthat RSP determinesto issue a subagreement with an advance payment, RSPwill issue agreementsthatincorporate 2 CFR 200.305(b)(1)(2)- federal payment requirements and include, as applicable, interest-bearing accountrequirements. RSP staffwill be trained on the new procedures and additionsto subrecipient agreements. Anticipated Completion Date: October 30, 2025 Person responsible for corrective action: Angie Johnson, Assistant Director of Research Financial Services Research and Sponsored Programs Angie.johnson@rsp.wisc.edu

View Audit 349896

Finding 539168 (2024-003)

Significant Deficiency 2024

Vermont Land Trust, Inc.

VT

Questioned Costs Allowable Costs / Cost Principles

In response to this finding, Vermont Land Trust is taking the following corrective actions intended to add capacity, strengthen skills and create processes to provide financial statement accuracy and completeness: Hired a Director with nonprofit and GAAP financial statement experience and added a th...

In response to this finding, Vermont Land Trust is taking the following corrective actions intended to add capacity, strengthen skills and create processes to provide financial statement accuracy and completeness: Hired a Director with nonprofit and GAAP financial statement experience and added a third member to the accounting team to increase capacity and provide for timely and complete account reconciliations and review.

View Audit 349893 Questioned Costs: $1

Finding 539166 (2024-001)

Significant Deficiency 2024

Cambridge College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2024-001 Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control Contact person(s) responsible for corrective action – Dennis Madigan, VP of Administration and Finance Anticipated completion date – Completed in July 2024 Corrective Action Federal Student Aid proc...

Finding 2024-001 Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control Contact person(s) responsible for corrective action – Dennis Madigan, VP of Administration and Finance Anticipated completion date – Completed in July 2024 Corrective Action Federal Student Aid processing has moved to Bay Path University effective 7/1/24. Responsible Party: Dennis Madigan, VP Administration and Finance

View Audit 349889

Finding 539165 (2024-006)

Material Weakness 2024

Felician University

NJ

Procurement, Suspension & Debarment § 200.329

2024 – 006 – Performance Reporting Connecting Minority Communities Pilot Program – Assistance Listing No. 11.028 Recommendation: We recommend the University review its procedures around completing and reviewing the performance reports. Explanation of disagreement with audit finding: There is no disa...

2024 – 006 – Performance Reporting Connecting Minority Communities Pilot Program – Assistance Listing No. 11.028 Recommendation: We recommend the University review its procedures around completing and reviewing the performance reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Felician University reviewed its procedures around completing and reviewing the performance reports. Appropriate staff have been notified, and management will monitor this issue regularly throughout the year. Name(s) of the contact person(s) responsible for corrective action: Deanna Valente, Dean of the Center for Information Systems and Technology & Learning Development Planned completion date for corrective action plan: April 1st, 2025.

View Audit 349884

Finding 539164 (2024-005)

Significant Deficiency 2024

Felician University

NJ

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Procurement and Suspension & Debarment Minority Serving Institutions and Higher Education Institutional Aid – Fostering Inclusive Excellence for STEM Achievement – Assistance Listing No. 84.031C Recommendation: We recommend the University document and implement policies and procedures that are align...

Procurement and Suspension & Debarment Minority Serving Institutions and Higher Education Institutional Aid – Fostering Inclusive Excellence for STEM Achievement – Assistance Listing No. 84.031C Recommendation: We recommend the University document and implement policies and procedures that are aligned with Uniform Guidance for procurement and suspension and debarment to ensure the University is following requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Felician University has documented and implemented policies and procedures that are aligned with Uniform Guidance for procurement and suspension and debarment to ensure the University is following requirements. Appropriate staff have been notified, and management will monitor this regularly throughout the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: July 1, 2025.

View Audit 349884 Questioned Costs: $1

Finding 539160 (2024-004)

Significant Deficiency 2024

Felician University

NJ

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Return of Title IV (R2T4) Calculations Federal Supplemental Educational Opportunity Grants; Federal Work Study Program; Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.007; 84.033; 84.063; 84.268 Recommendation: We recommend that the University review the R2T4 re...

Return of Title IV (R2T4) Calculations Federal Supplemental Educational Opportunity Grants; Federal Work Study Program; Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.007; 84.033; 84.063; 84.268 Recommendation: We recommend that the University review the R2T4 requirements and implement procedures to ensure that scheduled breaks and correct withdrawal dates are properly factored into the calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Felician University has evaluated and updated our procedures in overseeing R2T4 requirements and will implement procedures to ensure that scheduled breaks and correct withdrawal dates are properly factored into the calculations. Appropriate staff have been notified, and management will monitor this issue regularly during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Kathy Prieto, Director of Financial Aid Planned completion date for corrective action plan: April 1st, 2025.

View Audit 349884 Questioned Costs: $1

Finding 539156 (2024-003)

Significant Deficiency 2024

Felician University

NJ

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

Title IV Credit Refunds Federal Supplemental Educational Opportunity Grants; Federal Work Study Program; Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review pol...

Title IV Credit Refunds Federal Supplemental Educational Opportunity Grants; Federal Work Study Program; Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing student credit balances to ensure credit balances are returned within the required 14-day timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Felician University has evaluated and updated our procedures in overseeing student credit balances to ensure credit balances are returned within the required 14-day timeframe and notified the appropriate staff. Management will monitor this regularly during the year to ensure compliance. Names(s) of the contact person(s) responsible for corrective action: Mariela Henriquez, Director of Student Accounts Planned completion date for corrective action plan: April 1st, 2025.

View Audit 349884

Finding 539154 (2024-002)

Significant Deficiency 2024

Felician University

NJ

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

Common Origination and Disbursement (COD) Reporting Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is repo...

Common Origination and Disbursement (COD) Reporting Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Felician University has evaluated its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Appropriate staff have been notified, and management will regularly monitor this issue during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Kath Prieto, Director of Financial Aid Planned completion date for corrective action plan: April 1st, 2025.

View Audit 349884

Finding 539152 (2024-001)

Material Weakness 2024

Felician University

NJ

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around NSLDS to ensure the University understands the definitions for each en...

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around NSLDS to ensure the University understands the definitions for each enrollment information that gets reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Felician University has evaluated and updated our procedures in overseeing submission to NSLDS and notified the appropriate staff. Management will monitor this issue regularly during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Erminda Velez, Director of Registration and Records Planned completion date for corrective action plan: April 1st, 2025.

View Audit 349884

Finding 539151 (2024-006)

Material Weakness 2024

Worker Education & Resource Center INC

CA

Questioned Costs Subrecipient Monitoring § 200.1 § 200.332 § 200.414 § 200.501

The Organization will update its subrecipient monitoring policies to ensure all required elements as defined in 2 CFR § 200.332 (a)(1) are included in subrecipient agreements, Additionally, a checklist will be established to perform a risk assessment process to evaluate subrecipient risk prior to co...

The Organization will update its subrecipient monitoring policies to ensure all required elements as defined in 2 CFR § 200.332 (a)(1) are included in subrecipient agreements, Additionally, a checklist will be established to perform a risk assessment process to evaluate subrecipient risk prior to contract execution and annually thereafter and to verify each subrecipient’s that meets the audit threshold and if required has a current Single Audit on file or is otherwise in compliance.

View Audit 349874 Questioned Costs: $1

Finding 539150 (2024-005)

Significant Deficiency 2024

Worker Education & Resource Center INC

CA

Questioned Costs Eligibility Subrecipient Monitoring

During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign...

During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign off on participant application forms and to be documented on the participants application before the participant can move forward in the program.

View Audit 349874 Questioned Costs: $1

Finding 539149 (2024-004)

Significant Deficiency 2024

Worker Education & Resource Center INC

CA

Questioned Costs Eligibility Subrecipient Monitoring

During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign...

During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign off on participant application forms and to be documented on the participants application before the participant can move forward in the program.

View Audit 349874 Questioned Costs: $1

Corrective Action Plans

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