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Corrective Action Plans

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Finding 538313 (2024-002)
Significant Deficiency 2024
Meals on Wheels of the Monterey Peninsula, Inc.
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.303
Finding Number: 2024-002 Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure of Federal Funds: Controller and/or bookkeeper will develop a process and procedures that will identify the amount, so...
Finding Number: 2024-002 Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure of Federal Funds: Controller and/or bookkeeper will develop a process and procedures that will identify the amount, source, and expenditure of Federal funds for all Federal awards; that track and verify expenditures and income. Yearly reviews of the identification and tracking process will be conducted to ensure accuracy and relevance. 2. Federal Award Compliance: Controller and/or bookkeeper will develop a process and procedures to verify compliance with Federal statues, regulations, and the terms and conditions of each Federal award. Yearly reviews of the verification process will be conducted to ensure accuracy and relevance. Person Responsible for Corrective Action Plan: Leadership Oversight – Christine Winge, Executive Director Operational Oversight – Kay Smith, Controller Anticipated Date of Completion: MOWMP will complete the Corrective Action Plan by February 28, 2025 and these procedures will be in full effect for the fiscal year 2025.
View Audit 349343 Questioned Costs: $1
Finding 538307 (2024-001)
Significant Deficiency 2024
Meals on Wheels of the Monterey Peninsula, Inc.
CA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403 § 200.405 § 200.430
Finding Number: 2024-001 Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure Allocation: Controller and/or bookkeeper will allocate expenditures based on the number of meals prepared each month a...
Finding Number: 2024-001 Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure Allocation: Controller and/or bookkeeper will allocate expenditures based on the number of meals prepared each month and the percentage of meals prepared for each program and funding. Yearly reviews of the allocation process will be conducted to ensure accuracy and relevance. Adjustments may be made based on changes in meal demand, program requirements, funding sources, or other factors affecting meal preparation costs. 2. Payroll Reporting: On a yearly basis, Managers and/or Directors will allocate the amount of time each employe works based on tasks performed and the amount of time worked on federal award activities. This allocation will be expressed as a percentage of total work hours performed. Periodic adjustments to time allocations may be necessary to reflect changes in project priorities, staffing levels, or other factors affecting workload distribution. Person Responsible for Corrective Action Plan: Leadership Oversight – Christine Winge, Executive Director Operational Oversight – Kay Smith, Controller Anticipated Date of Completion: MOWMP will complete the Corrective Action Plan by June 1, 2024 and these new policies and procedures will be in full effect throughout fiscal year 2025 and beyond. We will continue to review effectiveness and make changes as necessary.
View Audit 349343 Questioned Costs: $1
Finding 538305 (2024-001)
Significant Deficiency 2024
Marymount Manhattan College
NY
Student Financial Aid Special Tests & Provisions Eligibility
Name of contact person: Katie Langan, Interim Vice President for Academic Affairs / Dean of the Faculty Corrective action: With respect to the published program length issues, Marymount Manhattan College (the "College") agrees with this finding and will make appropriate changes to ensure that the N...
Name of contact person: Katie Langan, Interim Vice President for Academic Affairs / Dean of the Faculty Corrective action: With respect to the published program length issues, Marymount Manhattan College (the "College") agrees with this finding and will make appropriate changes to ensure that the National Student Loan Data System ("NSLDS") records for program length are based on years, correcting the earlier issue of basing program length on weeks. With respect to the program begin date supporting documenation issue, the College agrees with this finding and will take appropriate actions to correct this issue. These actions will include reinforcing the importance of maintaining documentation and providing adequate secure storage facilities for paper records. With respect to the program start date issue, the College agrees with this finding and will take appropriate corrective actions. These actions will include the creation of a committee consisting of representatives from Registrar, Advisement, Financial Aid, IT, and Business Office to review where inforemtion is stored in the software and ensure it is properly included in the upload to the National Student Clearinghouse ("NSC"), who in turn transmits the information to NSLDS. With respect to the inaccurate CIP code, the College agrees with this finding and will take corrective actions by implementing a double-check process to verify CIP codes before uploading them to NSC, who in turn transmits the information to NSLDS. Proposed completion date: June 30, 2025
View Audit 349334
Governors State University
IL
Allowable Costs / Cost Principles § 200.303 § 200.431
2024-007 FINDING: NONCOMPLIANCE WITH ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS AND COST PRINCIPLES REQUIREMENTS Corrective Action Plan: The University has implemented more stringent review procedures to prevent the recurrence of this issue. Responsible University Personnel: Andrea Mid...
2024-007 FINDING: NONCOMPLIANCE WITH ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS AND COST PRINCIPLES REQUIREMENTS Corrective Action Plan: The University has implemented more stringent review procedures to prevent the recurrence of this issue. Responsible University Personnel: Andrea Middleton, Director of Financial Services/Assistant Controller; Villalyn Baluga, Associate Vice President for Finance. Anticipated completion date: Already implemented.
View Audit 349333
Governors State University
IL
Student Financial Aid Matching / Level of Effort / Earmarking
2024-006 FINDING: NONCOMPLIANCE WITH PERKINS LOANS’ RETENTION OF RECORDS Corrective Action Plan: Existing University procedures ensure master promissory notes and other Perkins-related documentation requirements are properly maintained. The University will continue its ongoing process of reviewin...
2024-006 FINDING: NONCOMPLIANCE WITH PERKINS LOANS’ RETENTION OF RECORDS Corrective Action Plan: Existing University procedures ensure master promissory notes and other Perkins-related documentation requirements are properly maintained. The University will continue its ongoing process of reviewing Perkins documentation to comply with the requirements. Responsible University Personnel: Linda Theres-Jones, Director of Financial Services/Chief Accountant; Villalyn Baluga, Associate Vice President for Finance. Anticipated completion date: Already implemented.
View Audit 349333
Governors State University
IL
Student Financial Aid Matching / Level of Effort / Earmarking § 200.303
2024-005 FINDING: FAILURE TO RETAIN ADEQUATE DOCUMENTATION OF INTERNAL DIRECT LOANS RECONCILIATION Corrective Action Plan: The University has revised existing procedures to require the retention of internal reconciliation records on a monthly basis. Responsible University Personnel: Linda There...
2024-005 FINDING: FAILURE TO RETAIN ADEQUATE DOCUMENTATION OF INTERNAL DIRECT LOANS RECONCILIATION Corrective Action Plan: The University has revised existing procedures to require the retention of internal reconciliation records on a monthly basis. Responsible University Personnel: Linda Theres-Jones, Director of Financial Services/Chief Accountant; Villalyn Baluga, Associate Vice President for Finance. Anticipated completion date: Already implemented.
View Audit 349333
Finding 538301 (2024-004)
Significant Deficiency 2024
Governors State University
IL
Student Financial Aid Matching / Level of Effort / Earmarking
2024-004 FINDING: NONCOMPLIANCE WITH NOTIFICATION REQUIREMENTS ON DIRECT PLUS LOANS DISBURSEMENTS Corrective Action Plan: The University has implemented changes to procedures to send proper notification to the parent Direct PLUS borrowers. Responsible University Personnel: John Perry, Executive...
2024-004 FINDING: NONCOMPLIANCE WITH NOTIFICATION REQUIREMENTS ON DIRECT PLUS LOANS DISBURSEMENTS Corrective Action Plan: The University has implemented changes to procedures to send proper notification to the parent Direct PLUS borrowers. Responsible University Personnel: John Perry, Executive Director of Financial Aid/ Scholarships and Registration Anticipated completion date: Already implemented.
View Audit 349333
Finding 538293 (2024-003)
Significant Deficiency 2024
Governors State University
IL
Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303
2024-003 FINDING: NONCOMPLIANCE WITH GRAMM-LEACH-BLILEY ACT Corrective Action Plan: The University has recently completed the development of the written incident response plan during Fiscal Year 2025. Responsible University Personnel: Charles Pustz, Associate Vice President for Information Tech...
2024-003 FINDING: NONCOMPLIANCE WITH GRAMM-LEACH-BLILEY ACT Corrective Action Plan: The University has recently completed the development of the written incident response plan during Fiscal Year 2025. Responsible University Personnel: Charles Pustz, Associate Vice President for Information Technology Services and Chief Information Officer; David Weissbohn, Director of Information Security and Compliance. Anticipated completion date: Already implemented.
View Audit 349333
Finding 538292 (2024-002)
Significant Deficiency 2024
Governors State University
IL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
2024-002 FINDING: ENROLLMENT REPORTING Corrective Action Plan: Following consultation with the National Student Clearinghouse (NSC), guidelines were provided for handling various status change scenarios. These guidelines will enhance the accuracy of enrollment status change reporting, particularl...
2024-002 FINDING: ENROLLMENT REPORTING Corrective Action Plan: Following consultation with the National Student Clearinghouse (NSC), guidelines were provided for handling various status change scenarios. These guidelines will enhance the accuracy of enrollment status change reporting, particularly for students with changes occurring before or after the subsequent enrollment file submission. Status changes are now being reported to the NSLDS in a timely and accurate manner, in accordance with the NSC guidelines. The University has also implemented a reporting timeline and review protocols to ensure status changes are reported to the U.S. Department of Education’s National Student Loan Data System (NSLDS) in a timely manner. Additionally, the University will collaborate with its Information Technology Services and representatives from the NSC and NSLDS to verify the accuracy of the file layouts and the data flow of the information provided. Responsible University Personnel: John Perry, Executive Director of Financial Aid/ Scholarships and Registration; Timothy Carroll, Registrar. Anticipated completion date: Partially implemented. The University is collaborating with its Information Technology Services and representatives from the NSC and NSLDS on accurate reporting of the program start date, which is expected to be completed during Fiscal Year 2026.
View Audit 349333
Urban Charter Schools Collective
CA
Reporting
FINDING: 2024-002 Improper Coding and Identification of Federal Awards CONDITION: The Schedule of Expenditures of Federal Awards (SEFA) was incomplete, with federal expenditures understated by $85,363, and $218,000 in expenses misclassified to an unrestricted resource code. CAUSE: The SEFA ...
FINDING: 2024-002 Improper Coding and Identification of Federal Awards CONDITION: The Schedule of Expenditures of Federal Awards (SEFA) was incomplete, with federal expenditures understated by $85,363, and $218,000 in expenses misclassified to an unrestricted resource code. CAUSE: The SEFA was not properly reviewed, and personnel lacked sufficient knowledge of Uniform Guidance requirements for tracking and reporting federal awards. EFFECT: • SEFA was inaccurately reported. • Federal expenditures were misclassified, impacting compliance and financial reporting. RECOMMENDATION: • Enhance tracking of federal expenditures in the general ledger. • Conduct frequent Uniform Guidance training for finance personnel. • Implement monthly reconciliation of federal grants. MANAGEMENT’S RESPONSE: 1. Enhanced Tracking of Federal Expenditures: • Implement a system to track federal expenditures separately within the general ledger. • Monthly reconciliation of federal grants and SEFA balances to ensure accuracy. 2. Uniform Guidance Compliance Training for Key Personnel: • Conduct training sessions for finance personnel on proper federal grant coding and SEFA preparation. • Training will focus on identification, classification, and reporting of federal funds in compliance with the Uniform Guidance. 3. Monthly Compliance Review of Federal Grant Expenditures: • The back-office provider will review federal award coding and reporting monthly to prevent misclassification. 4. Implementation Team: • Megan Lao, Chief Business Officer – Oversees execution and SEFA compliance. • Lee Yang, Superintendent – Monitors financial and policy compliance. • Mary Lor, Principal – Ensures grant expenditures at the school site level algin with funding requirements and compliance guidelines. 5. Timeline: • Enhanced tracking system implemented: By March 31, 2025 • Monthly federal expenditure reviews: Ongoing, starting March 1, 2025
View Audit 349331
Finding 538285 (2024-002)
Material Weakness 2024
Hawaii Tourism Authority
HI
Reporting
Although management feels that the reported expenditures on the SF- 425 were accurate based on the form's instructions and the auditors have deemed that there were no improper payments, management will apply additional procedures as requested by the auditor as required by accounting standards.
Although management feels that the reported expenditures on the SF- 425 were accurate based on the form's instructions and the auditors have deemed that there were no improper payments, management will apply additional procedures as requested by the auditor as required by accounting standards.
View Audit 349329
Finding 538284 (2024-001)
Material Weakness 2024
Hawaii Tourism Authority
HI
Reporting Subrecipient Monitoring Material Weakness
Management submitted requests to the legislature for more personnel to address issues where non-routine compliance requirements can be monitored. Management has requested adequate staffing in this legislative session, as in past sessions, and will continue to do so.
Management submitted requests to the legislature for more personnel to address issues where non-routine compliance requirements can be monitored. Management has requested adequate staffing in this legislative session, as in past sessions, and will continue to do so.
View Audit 349329
Finding 538279 (2024-001)
Significant Deficiency 2024
Capitol Technology University
MD
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Compliance Deficiency over Special Tests and Provisions – Enrollment Reporting The University acknowledges that there was 1 out of the 16 students selected that the change in enrollment status was reported by the University more than 60 days after the enrollment status change. Effective with the Stu...
Compliance Deficiency over Special Tests and Provisions – Enrollment Reporting The University acknowledges that there was 1 out of the 16 students selected that the change in enrollment status was reported by the University more than 60 days after the enrollment status change. Effective with the Student Enrollment Roster received from NSLDS in March, 2024 the business practice has changed with the implementation of the modernized NSLDS Professional Access website. Upon receipt of the Student Enrollment Roster, the file is updated by an updated algorithm using data from the University’s CRM, Jenzabar. The resulting spreadsheet is uploaded to NSLDS for verification and submittal. The accepted records are updated in NSLDS’ database and are removed from the resulting spreadsheet produced by NSLDS. The records that error-out are listed on the resulting spreadsheet. This file is maintained for audit purposes. To ensure accurate enrollment status updates, the records listed on the resulting spreadsheet are updated manually on the NSLDS website. The manual entries are updated in real-time. In addition, the University is updating enrollment status changes manually upon receipt of Action Forms initiated by the student instead of waiting for the next Enrollment Report from NSLDS. This should correct the issue where a change in student status was not captured by NSLDS and reasonably ensure compliance with Federal statutes. The addition of a Director of Financial Aid, December 2024, has further improved this process. Contact Person: Kim Wittler, AVP, Enrollment and Financial Aid Completion
View Audit 349325
Finding 538276 (2024-002)
Significant Deficiency 2024
The House Next Door, Inc.
FL
Subrecipient Monitoring Cash Management
2024-002 Assistance Listing Number 10.558 – Child and Adult Care Food Program: Provider Monitoring Performance and Documentation Criteria: Per the Florida Department of Health Care Food Program (CCFP) Procedure Manual for Sponsors of Day Care Homes, sponsors are required to performs at least three m...
2024-002 Assistance Listing Number 10.558 – Child and Adult Care Food Program: Provider Monitoring Performance and Documentation Criteria: Per the Florida Department of Health Care Food Program (CCFP) Procedure Manual for Sponsors of Day Care Homes, sponsors are required to performs at least three monitoring reviews of any providers operating for 9 to 12 months during the federal fiscal year. Per the Procedure Manual, sponsors must maintain all completed Provider Review Forms and supporting documentation for a minimum of three fiscal years past the current fiscal year, or until all outstanding audit issues are resolved. Contact Person: Jennifer Nadelkov, Completion Date: 2/14/25 Identified Problem: Due to the CCFP program shutting down the third monitoring did not occur prior to last day of program operation. Action: As this program is closed there is no further action to be taken in this matter.
View Audit 349322
Finding 538274 (2024-105)
Significant Deficiency 2024
Manchester Mental Health Foundation, Inc. and Affiliates
NH
Reporting
Timeliness of Reporting Federal Agency: Department of Health and Human Services. Award Name: Mental Health Training for the Manchester Community and Trauma Recovery Through Evidence Based Access and Treatment. Program Year: July 1, 2023 – June 30, 2024. Assistance Listing Number: 93.243. Repeat...
Timeliness of Reporting Federal Agency: Department of Health and Human Services. Award Name: Mental Health Training for the Manchester Community and Trauma Recovery Through Evidence Based Access and Treatment. Program Year: July 1, 2023 – June 30, 2024. Assistance Listing Number: 93.243. Repeat Finding: This is not a repeat finding. Criteria: The Substance Abuse and Mental Health Services Administration (SAMHSA) requires an Annual Programmatic Progress Report and an Annual Federal Financial Report (SF-425) to be submitted via the Payment Management System (PMS) as of the due date specified within the corresponding grant agreements. During our test work over reporting requirements, we noted three reports in our sample selected which were submitted after the due dates that were specified in the grant agreements. Condition: There is a lack of processes and controls in place over federal financial reporting requirements. Context: The significant deficiency identified above creates a risk to the Organization's accuracy and timeliness of reporting. Cause: There are insufficient processes and controls over reporting. Effect: The conditions noted above resulted in multiple annual reports to be submitted late. Recommendation: We recommend that management enhance control procedures to ensure that reports are submitted timely. Views of Responsible Parties: The Organization will implement a process to ensure all reports are submitted timely and in accordance with respective grant agreements. Corrective Actions Taken or Planned: The Organization will conduct a kickoff meeting for all grants received and develop and communicate timelines for submission of grant reporting. Grant reporting will be monitored during the quarterly Grant Tracking meetings to ensure all upcoming report due dates are known and met. Responsible Parties: Jonathan Routhier, Executive Vice President and Chief Operating Officer. Anticipated Completion Date: By June 30, 2025.
View Audit 349316
Finding 538271 (2024-001)
Material Weakness 2024
Anne Arundel Economic Development Corporation
MD
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.327
2024-001Coronavirus State and Local Recovery Relief Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management develop and implement written procurement policies and implement controls and procedures to ensure it maintains documentation of suspension and debarments checks and...
2024-001Coronavirus State and Local Recovery Relief Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management develop and implement written procurement policies and implement controls and procedures to ensure it maintains documentation of suspension and debarments checks and that the documentation is available for the audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Anne Arundel Economic Development Corporation implemented a Federal Grant Procurement Policy on March 18, 2025. The purpose of this Procurement Policy is to ensure all procurement activities conducted with funds from federal grants are executed in compliance with federal regulations, promote transparency, fairness, and competitiveness and provide the best value for the resources available. Name(s) of the contact person(s) responsible for corrective action: Lisa Grunder, Vice President of Administration Planned completion date for corrective action plan: March 24, 2025.
View Audit 349286 Questioned Costs: $1
Finding 538270 (2024-001)
Significant Deficiency 2024
Citizens Medical Center
TX
Reporting Internal Control / Segregation of Duties
Finding Number: 2024-001 Finding Name: Reporting Finding Summary: The Medical Center had discrepancies between the amounts reported in the quarterly progress reports and the actual expenditures. Specifically, the amounts reported in the progress reports did not accurately reflect the total expe...
Finding Number: 2024-001 Finding Name: Reporting Finding Summary: The Medical Center had discrepancies between the amounts reported in the quarterly progress reports and the actual expenditures. Specifically, the amounts reported in the progress reports did not accurately reflect the total expenditures incurred during the reporting period by $368,111. CLIENT PLANNED ACTION: The Medical Center agrees with the finding. The issue was identified by management in the following quarter, corrected, and the correct progress report was resubmitted. Going forward, we have established policies and procedures to review the progress reports prior to submission. CLIENT RESPONSIBLE PARTY: Duane Woods, Chief Financial Officer COMPLETION DATE: March 31, 2024
View Audit 349285
Finding 538266 (2024-005)
Material Weakness 2024
Harvey Public School District
ND
Allowable Costs / Cost Principles Material Weakness
Contact Person Zane Remsen, Business Manager Corrective Action Plan The business manager will take this recommendation and do a better job at keeping track of these timecards, paystubs, and other documents relating to grants. Completion Date June 30, 2025
Contact Person Zane Remsen, Business Manager Corrective Action Plan The business manager will take this recommendation and do a better job at keeping track of these timecards, paystubs, and other documents relating to grants. Completion Date June 30, 2025
View Audit 349257
The Housing Authority of Lafourche Parish
LA
HUD Housing Programs Material Weakness Reporting
Federal Reporting Deadline Not Met/ Unaudited Financial Data Schedule Not Submitted Timely Public Housing Program – Assistance Listing No. 14.850a, Section 8 Housing Choice Voucher Program – Assistance Listing No. 14.871, Capital Fund Program – Assistance Listing No. 14.872, Disaster Grants – Publi...
Federal Reporting Deadline Not Met/ Unaudited Financial Data Schedule Not Submitted Timely Public Housing Program – Assistance Listing No. 14.850a, Section 8 Housing Choice Voucher Program – Assistance Listing No. 14.871, Capital Fund Program – Assistance Listing No. 14.872, Disaster Grants – Public Assistance (Presidentially Declared) – Assistance Listing No. 97.036; Grant period – Fiscal Year Ended September 30, 2024 Corrective Action The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end, and expects this instance of noncompliance to be resolved by November 30, 2025.
View Audit 349247
The Housing Authority of Lafourche Parish
LA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Non-compliance with the Davis-Bacon Act Capital Fund Program – Assistance Listing No. 14.872; Grant Period - Fiscal Year-Ended September 30, 2024 Corrective Action The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the ...
Non-compliance with the Davis-Bacon Act Capital Fund Program – Assistance Listing No. 14.872; Grant Period - Fiscal Year-Ended September 30, 2024 Corrective Action The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of April 30, 2025.
View Audit 349247
The Housing Authority of Lafourche Parish
LA
Procurement, Suspension & Debarment HUD Housing Programs
Non-compliance with Internal Procurement Policy Capital Fund Program – Assistance Listing No. 14.872; Grant Period - Fiscal Year-Ended September 30, 2024 Corrective Action The Authority will attain certification against suspension and debarment or search the EPLS for prospective contractors prior...
Non-compliance with Internal Procurement Policy Capital Fund Program – Assistance Listing No. 14.872; Grant Period - Fiscal Year-Ended September 30, 2024 Corrective Action The Authority will attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of April 30, 2025.
View Audit 349247
Finding 538259 (2024-001)
Significant Deficiency 2024
University of Hartford
CT
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
2024-001 Student Financial Assistance Cluster – Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. A...
2024-001 Student Financial Assistance Cluster – Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management of the University agrees with the finding. We do have policies and procedures in regard to recordkeeping and retention of Perkins loan documents. Active, Assigned and Retired Perkins loans are maintained in a locked, fireproof container in the Bursar office. The repayment schedules are electronically kept in our borrower files with Heartland ECSI. The cancellation and deferment request for each Perkins loan made are electronically kept in our borrower files with Heartland ECSI. We typically retain original or true and exact copies of Master Promissory Notes (MPN). In some cases, the MPN may have been returned to the student during their entrance counseling. The Perkins loan program expired September 30, 2017. We are currently in the process of Assigning the remaining borrowers to close out our Perkins Loan Program. We are working as quickly and efficiently as possible. Staff availability will determine the completion date for this process. Name(s) of the contact person(s) responsible for corrective action: Diane Purcell, Bursar Senior Accountant, (860) 768-4361 Planned completion date for corrective action plan: June 30, 2025 If the United States Department of Education has questions regarding this plan, please call Elaine Daly, Assistant Vice President for Finance & Controller at 860-768-4652 or Katherine Presutti, Director of Student Financial Aid at 860-768-4300.
View Audit 349245
Finding 538258 (2024-004)
Material Weakness 2024
Livingston School District No. 4 & 1
MT
Subrecipient Monitoring Program Income Cash Management
Response: The District has operated the LINKS afterschool program supported by 21st Century funding for over 20 years. The Office of Public Instruction (OPI) performs monitoring of schools with 21st Century funding every 4 to 5 years. The OPI did a monitoring of the District in 2020 and found no com...
Response: The District has operated the LINKS afterschool program supported by 21st Century funding for over 20 years. The Office of Public Instruction (OPI) performs monitoring of schools with 21st Century funding every 4 to 5 years. The OPI did a monitoring of the District in 2020 and found no compliance issues. In August of 2024, OPI informed the District that we were not in compliance with changes to the federal regulations made in 2018. In February of 2025, OPI sent a letter to the District indicating that parent fees charged in FY24 and FY25 would need to be applied to reduce federal funding in the future due to the new rules established in 2018. The District is in the process of appealing this finding from OPI and has stopped charging parent fees as of October 2024, while considering the impact of reduced funding to this community program.
View Audit 349244
Finding 538255 (2024-001)
Significant Deficiency 2024
Princeton Theological Seminary
NJ
Special Tests & Provisions Student Financial Aid Reporting
To: PKF O’Connor Davies LLP, U.S. Department of Education From: Princeton Theological Seminary Jean Hall, Vice President for Finance & CEO Date: March XX, 2025 Subject: Princeton Theological Seminary - Corrective Action Plan for the Year Ending June 30, 2024 2024-001 Special Tests an...
To: PKF O’Connor Davies LLP, U.S. Department of Education From: Princeton Theological Seminary Jean Hall, Vice President for Finance & CEO Date: March XX, 2025 Subject: Princeton Theological Seminary - Corrective Action Plan for the Year Ending June 30, 2024 2024-001 Special Tests and Provisions – Enrollment Reporting Federal Assistance Listing Number: 84.268, 84.038, and 84.033 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: Princeton Theological Seminary (the “Seminary”) is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or have an increase/decrease in attendance level during the year within 60 days of the date the Seminary becomes aware of the change in enrollment status. Condition: The Seminary did not submit an accurate status change notification to the NSLDS website for two out of eleven students sampled from a total population of 110 students who graduated, withdrew or had an increase/decrease in attendance level during the year. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: Yes. Recommendation: The Seminary should properly follow its policies and procedures over enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials: Princeton Theological Seminary’s management acknowledges these two errors and agrees with the requirement to update students’ enrollment status changes as they occur and in a timely manner. The Seminary’s policy mandates reporting every thirty (30) days, and in these two occurrences, that did not happen. We will review all current student files to ensure compliance. Our Corrective Action Plan to prevent further errors includes implementing a monitoring and verification process of the reporting through the National Student Clearinghouse to the National Student Loan Data System (NSLDS). Further, our Registrar’s office will be required to promptly review and resolve any discrepancies noted in the NSLDS or National Student Clearinghouse error reporting.
View Audit 349243
Finding 538253 (2024-008)
Material Weakness 2024
East Noble School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303
FINDING 2024-008 (Section III-Federal Award Findings and Questioned Costs) Finding Subject: Title I Grants to Local Education Agencies – Eligibility Contact Person Responsible for Corrective Action: Holly Singleton, Heidi Moreno Contact Phone Number and Email Address: 260-347-2502 hsingleton@eastnob...
FINDING 2024-008 (Section III-Federal Award Findings and Questioned Costs) Finding Subject: Title I Grants to Local Education Agencies – Eligibility Contact Person Responsible for Corrective Action: Holly Singleton, Heidi Moreno Contact Phone Number and Email Address: 260-347-2502 hsingleton@eastnoble.net , hmoreno@eastnoble.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When the Grants Coordinator and Deputy Treasurer work on completing the Title I Application, they will cross reference the pre-populated numbers provided by the DOE with the DEX report from the October 1st count date. If the numbers are both accurate, they will both sign documentation verifying that the numbers matched. If there is a discrepancy with the numbers, East Noble will reach out to the DOE representative. Anticipated Completion Date: July 1st, 2025 or when the next Title 1 Application is initiated
View Audit 349240
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