Corrective Action Plans

Finding 516539 (2024-001)

Significant Deficiency 2024

Ferriday Place Ii, Inc.

LA

HUD Housing Programs

Management will deposit $5,040 into the Reserve for Replacement account as soon as possible.

View Audit 334478

Finding 516538 (2024-004)

Material Weakness 2024

Housing Authority of the City of Carrollton, Missouri

MO

HUD Housing Programs Material Weakness Special Tests & Provisions

The Authority is aware of the Environmental Review requirement. However, during Covid 19, we received an email stating it was not required. Therefore, the last one was past the five-year requirement. It is procedure to conduct an Environmental Review when the Authority does its Five-Year Capital ...

The Authority is aware of the Environmental Review requirement. However, during Covid 19, we received an email stating it was not required. Therefore, the last one was past the five-year requirement. It is procedure to conduct an Environmental Review when the Authority does its Five-Year Capital Funds Plan. Therefore, the Authority will conduct a review this year for calendar years 2025-2029.

View Audit 334475

Finding 516537 (2024-003)

Material Weakness 2024

Housing Authority of the City of Carrollton, Missouri

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

The Housing Authority of the Town of Carrollton, Missouri, is aware of the prevailing wage rate requirements. The Director was confused with the small purchase threshold and therefore did not require documentation on those contracts, but will in the future. The other contracts complied with the re...

The Housing Authority of the Town of Carrollton, Missouri, is aware of the prevailing wage rate requirements. The Director was confused with the small purchase threshold and therefore did not require documentation on those contracts, but will in the future. The other contracts complied with the requirement, but were not located on the audit date, therefore we agree with the finding. A checklist of required contract documents has been developed to assure compliance in the future.

View Audit 334475

Finding 516536 (2024-002)

Material Weakness 2024

Housing Authority of the City of Carrollton, Missouri

MO

Internal Control / Segregation of Duties Special Tests & Provisions Cash Management

The Housing Authority of the Town of Carrollton, Missouri, is a small PHA defined by HUD and lacks in segregation of duties for Internal Control. The Director has developed a spreadsheet to track obligation dates, amounts, contracts, and expenses to justify the amount obligated each month in the sy...

The Housing Authority of the Town of Carrollton, Missouri, is a small PHA defined by HUD and lacks in segregation of duties for Internal Control. The Director has developed a spreadsheet to track obligation dates, amounts, contracts, and expenses to justify the amount obligated each month in the system.

View Audit 334475

Finding 516535 (2024-001)

Significant Deficiency 2024

Madison Place of Tallulah, Inc.

LA

Management will deposit $4,336 into the Project’s Reserve for Replacement account.

View Audit 334473

Finding 516531 (2024-002)

Significant Deficiency 2024

Open Door Health Services, INC

IN

Reporting

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-002: • Open Door Health Services, Inc. continues to focus on the controls related to both the filing and review processes of these required reports before final submission. • Open Do...

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-002: • Open Door Health Services, Inc. continues to focus on the controls related to both the filing and review processes of these required reports before final submission. • Open Door Health Services, Inc. has filed final reports that corrected the errors in the interim reports in two of the three reports that had errors.

View Audit 334460

Finding 516521 (2024-001)

Significant Deficiency 2024

Husson University

ME

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2024-001 Return to Title IV Condition While testing R2T4, the University was unable to provide proof of a documented review for 2 of the 25 calculations selected for testing. RESPONSE: Husson University agrees with this finding. The financial aid office had staff turn-over that lead to new s...

Finding 2024-001 Return to Title IV Condition While testing R2T4, the University was unable to provide proof of a documented review for 2 of the 25 calculations selected for testing. RESPONSE: Husson University agrees with this finding. The financial aid office had staff turn-over that lead to new staff taking over this function. As part of the training, the staff who performed these calculations were under the impression that no secondary review was required for students who earned 100% of the awarded financial aid based on withdrawal after the 60% point of the payment period. CORRECTIVE ACTION: Husson reviewed all calculations completed after 60% point of the term for 2023-2024 to ensure they were accurate. Moving forward all R2T4 calculations are reviewed by a second individual. A staff training was completed to ensure that the financial aid staff understand that a second review is required for all R2T4 calculations completed to ensure the calculation is accurate regardless of the % of term completed. RESPONSIBLE PARTY: Sherry Watson, Director of Financial Aid COMPLETION DATE: July 2024

View Audit 334430

Finding 516518 (2024-002)

Material Weakness 2024

Housing Authority of the City of Fort Myers

FL

HUD Housing Programs Eligibility Material Weakness

Eligibility Public and Indian Housing Program - AL No. 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 621 tenants, a total of 44 tenant files were selected for testing and the following deficiencies were noted:  Eleven files had an...

Eligibility Public and Indian Housing Program - AL No. 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 621 tenants, a total of 44 tenant files were selected for testing and the following deficiencies were noted:  Eleven files had an annual recertification completed over 12 months after the previous recertification,  Twenty files were missing inspections,  One file was missing a photo identification for one adult tenant,  Three files were missing the flat rent option sheet,  Two files did not have 9886 release of information from within 15 months of the annual recertification, and  Two files were missing all supporting documents. Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Action Taken: To ensure that assisted tenants pay rents commensurate with their ability to pay, HUD requires that owners conduct a recertification of family income and composition at least annually. Owners must then recompute the tenants' rent and assistance payments if applicable, based on the information gathered. The folowing procedure is put in place to prevent the above conditions found during composition for families in the Public Housing Program. Property Managers will be required to complete the following courses in 2024: 1. Public Housing Management (PHM) or 2. Multifamily Housing Specialist depending on property program criteria Property clerks and Leasing Specialist will be required to complete Rent Calculation courses that correlate to their property program types. HACFM is actively working on creating operationprocedures and process manuals. The procedure manual will include the following requirements to ensure program compliance: Annual recertification packets will be sent to the resident 120 days from the household's annual effective date. Submission of required documentation from resident will be enforced according to the lease agreement. A certification review checklist (attached) to support staff in esuring all documentation is in file and all required signatures are present. The checklist will ensure that the submitter is verifying the file, the property manager has certified the file prior to finalizing the review in the tennat software program and uploading the file to records. The property Manager is required to conduct 5% audit of files monthly and correct any deficiencies found. An audit checklist will be created to support this required task.

View Audit 334427

Finding 516517 (2024-001)

Material Weakness 2024

Housing Authority of the City of Fort Myers

FL

HUD Housing Programs Eligibility Material Weakness

Eligibility Section 8 Housing Choice Vouchers Program - AL No. 14.871 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 2,256 tenants, a total of 39 tenant files were selected for testing and the following deficiencies were noted:  Five file...

Eligibility Section 8 Housing Choice Vouchers Program - AL No. 14.871 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 2,256 tenants, a total of 39 tenant files were selected for testing and the following deficiencies were noted:  Five files had an annual recertification completed over 12 months after the previous recertification,  Six files did not have a valid 9886 release of information from within 15 months of the annual recertification,  Eight files had the incorrect payment standard used,  One file contained an income calculation error,  One file had missing income support,  One file was missing photo identification for one adult tenant,  One file had 214 forms missing for 3 tenants, and  One file had a missing rent reasonableness form. Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Action Taken: HCV Department will implement the recommendations as presented. The department does recognize that this is a repeat finding and leadership adjustments have been made, appointing a new program director. Transition to paperless function resulted in an adjustment to regular quality checks. A few of the functions to enhance performance during the next fiscal year will be; 1. establish and enforce Standard Operating Purchases 2. Reestablish 120-day Recertification protocols and enforce compliance 3. Streamline elderly and disabled customers based on initial HOTMA 3 yr interval 4. Quantitative metrics added to performance evaluation for all staff, including error-rate 5. Periodic one-on-one check-ins from supervisors 6. Enforce mandatory, individual staff, QC forms to ensure files are maintained in order 7. Weekly staff meetings to review and discuss regulations, administrative policies, PIC issues, QC errors, and required protocols 8. Enforce internal QC procedures at a minimum of 10% annually 9. Enforce electronic files for every customer 10. In an effort to exceed expectations staff will attend trainings to update and teach staff requirements and protocols on pending HACFM changes to include PBV, HOTMA, NSPIRE, and HCV Specialist training for newer staff

View Audit 334427

Finding 516509 (2024-002)

Significant Deficiency 2024

Berklee College of Music, Inc.

MA

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Responsible Individual: Joan Romano, Registrar Contact Information: jromano2@berklee.edu, 617-747-2475 Corrective Actions: Management concurs with the recommendations provided. The Registrar’s Office will implement a reconciliation of the Ellucian Colleague Enrollment Information and data provided t...

Responsible Individual: Joan Romano, Registrar Contact Information: jromano2@berklee.edu, 617-747-2475 Corrective Actions: Management concurs with the recommendations provided. The Registrar’s Office will implement a reconciliation of the Ellucian Colleague Enrollment Information and data provided to NSC (the National Student Clearinghouse). The reconciliations will be reviewed by Ari Kaufman, Associate Registrar, and confirmed by Joan Romano, Registrar before submission to ensure that it’s performed timely and accurately. Notifications or any discrepancies will be sent to NSC immediately informing them of any necessary corrections. Estimated Date of Completion: March 31, 2025 Status of Completion: In Process

View Audit 334419

Finding 516508 (2024-001)

Material Weakness 2024

Berklee College of Music, Inc.

MA

Matching / Level of Effort / Earmarking Student Financial Aid Allowable Costs / Cost Principles

Responsible Individual: Kathy Anderson, Associate Vice President, Student Financial Services Contact Information: kanderson8@berklee.edu, 617-747-6595 Management concurs with the recommendations provided. To remediate this issue, there are new personnel assigned to complete the process and ensure th...

Responsible Individual: Kathy Anderson, Associate Vice President, Student Financial Services Contact Information: kanderson8@berklee.edu, 617-747-6595 Management concurs with the recommendations provided. To remediate this issue, there are new personnel assigned to complete the process and ensure there are no gaps. The Director of Financial Aid Operations will ensure that the process is run as scheduled by the Assistant Director of Financial Aid Operations. In addition, there is an overflow schedule with the Operations team, if the primary or secondary Assistant Director assigned to this task will be out of the office on the day the report is run. Berklee has changed the date the notifications are sent to students. Berklee has changed the date the notifications are sent to the students. This ensures that notices are sent on day zero and the following week on day seven. This provides Berklee with a second chance to remediate student records that are not resolved on disbursement date zero. Lastly, we have built in additional controls to this process to include a thorough review of error logs so that any errors are resolved and notification sent within the required timeframe Management concurs with the recommendations provided. . Estimated Date of Completion: March 31, 2025 Status of Completion: In Process

View Audit 334419

Finding 516499 (2024-002)

None 2024

Yeshiva University

NY

Student Financial Aid Matching / Level of Effort / Earmarking

Management agrees with the current year’s finding and recommendations to ensure timeliness of the Return of Title IV funds. Management has determined this to be an isolated incident because the Registrar dropped the student on May 9, 2024, following an investigation into the disparity between the st...

Management agrees with the current year’s finding and recommendations to ensure timeliness of the Return of Title IV funds. Management has determined this to be an isolated incident because the Registrar dropped the student on May 9, 2024, following an investigation into the disparity between the student’s self-reported last date of attendance, March 14, 2024, and the receipt of the form on April 15, 2024. Accordingly, May 9, 2024, became the institution’s determination date due to unknown last date of attendance from the faculty. Furthermore, the University offices were closed at 1pm on April 22, 2024, and closed entirely on April 23, 24, 29, 30. The investigation and University closures took the office outside the 45-day compliance requirement. The University plans to enhance the policy for LOA and Withdrawal forms to have the Last Date of Attendance removed as a student self-reported option. In the future, the determination date will be based on date of receipt of the form and not a student-reported, last date of attendance. We believe this finding will be remediated in fiscal 2025.

View Audit 334398

Finding 516497 (2024-001)

None 2024

Yeshiva University

NY

Student Financial Aid Reporting

Management agrees that the current year’s finding is related to the prior year finding and the recommendations should be to ensure staff are aware of the University’s policies and procedures in order to ensure timely enrollment reporting. A delay in reporting enrollment information to NSLDS was brou...

Management agrees that the current year’s finding is related to the prior year finding and the recommendations should be to ensure staff are aware of the University’s policies and procedures in order to ensure timely enrollment reporting. A delay in reporting enrollment information to NSLDS was brought on by a lag in reporting to National Student Clearinghouse “NSC” due to corrupted “Graduates Only” files. This lag was exacerbated by the time it took to remedy the output files by the University’s ITS department. Off-cycle “Degree Verify” files were submitted to mitigate the impact and allow for the earliest possible SSCR date. This strategy was not effective in all cases. YU is confident that all students were reported correctly (other than the 4 found through the audit). To correct this mistake in the future, the Registrar will implement a process by which NSLDS Graduation status checks are performed, on a sample basis, based on the Grad Only files sent to NSC. We believe this finding will be remediated in fiscal 2025 by correcting the graduation status of the four NSLDS identified with problems in fiscal 2024. In order to instill confidence in our processes, we will return to NSLDS to review all potentially, impacted graduated students during the outage period and assure that they were reported properly.

View Audit 334398

Finding 516478 (2024-001)

Material Weakness 2024

Wallace Stegner Academy

UT

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER f...

Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2022 to June 30, 2023. Wallace Stegner Academy did not properly report the correct amount of ESSER expenditures by specific positions supported with GEER and ESSER funds and the number of full-time equivalent positions for all GEER and ESSER funds. Responsible Individuals: Accountant and Executive Director Corrective Action Plan: Management will provide the USBE with the correct amount of ESSER expenditures by specific positions supported with GEER and ESSER funds and the number of full-time equivalent positions for all GEER & ESSER funds. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.

View Audit 334387

Finding 516466 (2024-002)

Material Weakness 2024

Community Foundation of Northwest Indiana, Inc.

IN

Procurement, Suspension & Debarment § 200.303 § 200.318

Finding 2024-002 – Procurement, Suspension, and Debarment Federal Grantor: Department of Health and Human Services Assistance Listing No.: Assistance Listing 93.493, Congressional Directives Federal Award Number: CE1HS52357-01-00 Federal Award Period of Performance: September 30, 2023 – September 2...

Finding 2024-002 – Procurement, Suspension, and Debarment Federal Grantor: Department of Health and Human Services Assistance Listing No.: Assistance Listing 93.493, Congressional Directives Federal Award Number: CE1HS52357-01-00 Federal Award Period of Performance: September 30, 2023 – September 29, 2026 A material weakness was issued related to internal control over suppliers under the UG audit. CFNI recognizes the need to comply with the procurement standards outlined in 2 CFR §§ 200.318-326, which require written policies addressing competition, conflicts of interest, procurement methods (micro-purchases, small purchases, sealed bids, competitive proposals, and noncompetitive procurement), oversight, efforts to engage small and disadvantaged businesses, and procurement of recovered materials, among others. To address this deficiency, CFNI is committed to enhancing its documented procurement policies for procure-to-pay processes involving federal funds. The audit identified three instances out of 40 sampled where CFNI did not retain documentation verifying that suspension and debarment reviews were conducted during the onboarding of new suppliers. Although CFNI has an established vetting process, it recognizes the need for consistent documentation to evidence compliance. CFNI will implement formalized procedures to ensure all suspension and debarment reviews are documented and retained for audit purposes. CFNI engages a third-party contractor to monitor its supplier list against suspension and debarment databases. While the vendor provided a SOC 1 report, it did not specifically cover the suspension and debarment services provided. Additionally, CFNI did not conduct testing to validate the accuracy of the third-party's results. CFNI will revise its vendor management practices to ensure the SOC 1 reports cover the relevant services, and it will establish testing procedures to confirm the reliability of the vendor's outputs. Although CFNI utilizes two processes to monitor active suppliers against suspension and debarment lists—periodic PeopleSoft program checks and an annual review by a third-party vendor—no reconciliation was documented to confirm that the supplier lists provided to and received from the third party were complete and accurate. Additionally, no testing was conducted to validate the third party’s work. CFNI will implement a reconciliation process to verify the completeness and accuracy of supplier lists before and after third-party reviews. Furthermore, it will establish a sampling and testing procedure to validate the results provided by external vendors. CFNI will develop and implement a robust supplier management policy, incorporating requirements for procurement, suspension, and debarment reviews. Responsible Official: Pamela Pokropinski, VP Finance Status of finding: Completion expected June 2025

View Audit 334378

Finding 516465 (2024-001)

Material Weakness 2024

Community Foundation of Northwest Indiana, Inc.

IN

Allowable Costs / Cost Principles Period of Performance Matching / Level of Effort / Earmarking

Finding 2024-001 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Federal Grantor: United States Department of Homeland Security Assistance Listing No.: Assistance Listing 97.036, COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disas...

Finding 2024-001 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Federal Grantor: United States Department of Homeland Security Assistance Listing No.: Assistance Listing 97.036, COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Pass-Through Grantor: Indiana Department of Homeland Security Federal Award Period of Performance: March 1, 2020 – May 11, 2023 A material weakness was identified related to internal controls over payroll expenses charged to FEMA funds, subject to the Uniform Guidance (UG) audit. This guidance requires internal controls to comply with the terms of the federal award as well as with the "Standards for Internal Control in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control—Integrated Framework" issued by COSO. The finding was a compliance matter and did not result in any questioned costs. Community Foundation of Northwest Indiana, Inc. and Subsidiaries (CFNI) acknowledges the finding related to the lack of documented review and approval of all timecards for payroll expenses charged to federally funded programs. In line with industry standards, CFNI prioritizes timely payroll processing and does not delay payroll for outstanding timecard approvals. While this is not a recurring issue and did not result in any questioned costs, CFNI recognizes the importance of ensuring compliance with all federal requirements. To address this finding and prevent recurrence, CFNI is implementing a comprehensive policy that mandates timely review and approval of all timecards associated with payroll expenses charged to federal grants. Additionally, CFNI is establishing a formal process to monitor adherence to this policy, including regular audits and detailed documentation of the review process. CFNI is committed to strengthening internal controls, improving oversight, and ensuring full compliance with federal grant requirements. Responsible Official: Pamela Pokropinski, VP Finance Status of finding: Completion expected June 2025

View Audit 334378

Finding 516459 (2024-003)

Significant Deficiency 2024

Mount Diablo Unified School District

CA

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

Finding 2024-003: Time and Effort Requirements (50000) Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER) U.S. Department of Treasury Passed through California Department of Education Corrective Action Plan To resolve the issue, the Internal Auditor met with the Senior Secretary...

Finding 2024-003: Time and Effort Requirements (50000) Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER) U.S. Department of Treasury Passed through California Department of Education Corrective Action Plan To resolve the issue, the Internal Auditor met with the Senior Secretary, Educational Services to go over the processes in place. Going forward, a list of employees that work on federal programs will be extracted from the accounting system. The Senior Secretary will use this list to see who has or not turned in their time accounting documents. The Secretary will then follow up with the respective employees and/or managers at the sites with missing documents. Responsible Person for Corrective Action Plan Cindy Barnett, Senior Secretary, Educational Services, Christina Filios, Assistant Director: Educational Services Implementation Date of Corrective Action Plan December 19, 2024 – Internal Auditor met with the Secretary to review process and find ways to improve upon it. The District will monitor this process during Fiscal Year 2024-25.

View Audit 334377 Questioned Costs: $1

Finding 516454 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of New Smyrna Beach

FL

HUD Housing Programs Internal Control / Segregation of Duties

2024-001 Condition: Deficiencies Noted in Examination of Housing Choice Voucher Program Voucher Management System (VMS) Submission Steps to Resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over VMS Support and documents. M...

2024-001 Condition: Deficiencies Noted in Examination of Housing Choice Voucher Program Voucher Management System (VMS) Submission Steps to Resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over VMS Support and documents. Management will implement procedures to clear this finding in FY 2025. Timeframe: By the fiscal year end for March 31, 2025 Individual responsible for correction: Ms. Teresa Pope, Executive Director

View Audit 334357

Finding 516402 (2024-001)

None 2024

Trustees of Tufts College D/b/a Tufts University

MA

Subrecipient Monitoring § 200.332 § 200.501 § 200.521

2024-001 – Subrecipient Monitoring Cluster: Research and Development Cluster (“R&D Cluster”) Grantor: Various - All R&D Cluster awards with subrecipients Award Name: Various - All R&D Cluster awards with subrecipients Award Year: FY2024 Assistance Listing Number: Various – All R&D Cluster awards wit...

2024-001 – Subrecipient Monitoring Cluster: Research and Development Cluster (“R&D Cluster”) Grantor: Various - All R&D Cluster awards with subrecipients Award Name: Various - All R&D Cluster awards with subrecipients Award Year: FY2024 Assistance Listing Number: Various – All R&D Cluster awards with subrecipients Pass-through entities and ID Number: Various - All R&D Cluster awards with subrecipients Management acknowledges that certain subrecipient Uniform Guidance reports for subrecipients were not reviewed. As noted, 1 of the 25 selections tested was not included in the Post-Award review of subrecipient Uniform Guidance reports. Following a comprehensive review, 12 subrecipients were identified as inadvertently omitted from the overall report data used to conduct the subrecipient Uniform Guidance report analysis for the year ended June 30, 2024. After identification of the missing subrecipients and completed prior to the issuance of this report, the University reviewed the 12 respective entities’ Uniform Guidance reports or appropriate documentation and determined that there was no impact on Tufts University and no follow-up was deemed necessary. By June 30, 2025, and on an annual basis, the University’s Post-Award office will utilize automated reports including the complete data set to review all subrecipient Uniform Guidance reports, consistently document report information, findings noted, and follow-up performed with the subrecipient, if necessary. The consolidated analysis will be reviewed by the Director of Post-Award Research Administration and the University Controller.

View Audit 334355

Finding 516399 (2024-001)

Significant Deficiency 2024

School District of Oakfield

WI

Internal Control / Segregation of Duties

The District will continue to have a designated Administrator/Principal review monthly the bank reconciliations to include the District checkbook accounts, the Oakfield Elementary checkbook account, and the Oakfield Middle/High School checkbook account. The Principals of each building and the Distr...

The District will continue to have a designated Administrator/Principal review monthly the bank reconciliations to include the District checkbook accounts, the Oakfield Elementary checkbook account, and the Oakfield Middle/High School checkbook account. The Principals of each building and the District Administrator will continue to approve timecards for each pay period. The Administrator will review and approve Skyward payroll reports for each pay period. The Board will continue to review monthly a revenue, expense, and balance sheet report. Year-to-date percentages along with over/under spent dollar amount will be indicated on such reports. Explanations for any variances will be reviewed. The Administrator will continue to approve all purchase orders and review all journal entries prepared by the Bookkeeper. The District added a new position in the accounting function; Administrative Assistant/Payroll Specialist. This position is responsible for the payroll function. The Business Manager serves as a backup for these duties. Cross training of back-up individuals will continue for all office/financial personnel.

View Audit 334353

Finding 516398 (2024-005)

None 2024

McMurry University

TX

Reporting Internal Control / Segregation of Duties

Inaccurate TRIO Reporting Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.042A Finding Summary: Certain line items of the Annual Performance Report (APR) included inaccurate student information. Responsible Individuals: Jessica Thomp...

Inaccurate TRIO Reporting Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.042A Finding Summary: Certain line items of the Annual Performance Report (APR) included inaccurate student information. Responsible Individuals: Jessica Thompson, TRIO Project Director Corrective Action Plan: We agree with the auditors’ findings and recommendations. Previously, a spreadsheet was used to maintain student information for input in the APR. To ensure the most up to date information is used, this student information will now be input using the university student services account system. Additionally, the APR will be reviewed by the finance department prior to submission. Anticipated Completion Date: December 31, 2024

View Audit 334328

Finding 516392 (2024-004)

Significant Deficiency 2024

McMurry University

TX

Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Finding Summary: The information technology security risk assessment and safeguards, including financial aid applications, was not sufficiently documented and multi-factor authentication (MFA) was not implemented on all systems containing personally identifi...

Gramm-Leach-Bliley Act (GLBA) Compliance Finding Summary: The information technology security risk assessment and safeguards, including financial aid applications, was not sufficiently documented and multi-factor authentication (MFA) was not implemented on all systems containing personally identifiable information (PII). Responsible Individuals: Grant Greenwood, Interim Chief Operations Officer Corrective Action Plan: We agree with the auditors’ findings and recommendations. A change in contracted information technology service firms was initiated in February 2024 to be phased in by the existing contract termination date. New services include an on-site Chief Information Officer beginning August 2024. A pushout of MFA on all devices occurred during Fall 2024 semester. Other security enhancements are included. Anticipated Completion Date: December 31, 2024

View Audit 334328

Finding 516389 (2024-003)

Material Weakness 2024

McMurry University

TX

Student Financial Aid Material Weakness Reporting

R2T4 Finding Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268, 84.063 and 84.007 Finding Summary: Errors in return to Title IV calculations: Calculations for five students included various errors. Errors included one late determin...

R2T4 Finding Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268, 84.063 and 84.007 Finding Summary: Errors in return to Title IV calculations: Calculations for five students included various errors. Errors included one late determination of withdrawal date (more than 30 days after the end of the period of enrollment), three returns completed more than 45 days after the withdrawal date, two incorrect percentage of aid earned calculations, and one overpayment to the Department of Education. Responsible Individuals: Tim Sechrist, Director of Financial Aid Corrective Action Plan: We agree with the auditors’ findings and recommendations. Financial Aid Office staff that will deal with withdrawals and returns will complete the FSA Training Webinar Videos for R2T4. These include the R2T4 Essentials and R2T4 Modules webinars available online. We will implement a second review of calculations with an additional staff member added to the process. We will have the Financial Aid Counselor review withdrawals as they are received and complete the preliminary calculation. The Counselor will pass the preliminary calculation to the Director of Financial Aid for review prior to processing the returns. We will work with the Online Learning Office to report and retain academic activity for distance education students. Anticipated Completion Date: December 31, 2024

View Audit 334328

Finding 516386 (2024-006)

Significant Deficiency 2024

Clatsop Community College

OR

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Recommendation: We recommend the College implement procedures to ensure all requirements of a Tier One arrangement for Third Party Servicers are being met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are no...

Recommendation: We recommend the College implement procedures to ensure all requirements of a Tier One arrangement for Third Party Servicers are being met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are no longer using a Tier One processor for our financial aid refunds. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: Implemented July 2024 when we changed from Bank Mobile to TouchNet.

View Audit 334325

Finding 516382 (2024-005)

Material Weakness 2024

Clatsop Community College

OR

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Recommendation: We recommend the College implement IT policies and create an updated WISP to ensure the College is compliant with the GLBA Safeguards Rule. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are wo...

Recommendation: We recommend the College implement IT policies and create an updated WISP to ensure the College is compliant with the GLBA Safeguards Rule. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are working on an updated WISP and plan to have it approved by college administration prior to the end of the academic year. Name(s) of the contact person(s) responsible for corrective action: Greg Riehl Planned completion date for corrective action plan: 6/30/2025

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