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Rhodes College
TN
Reporting
Finding No. 2024-001 ...
Finding No. 2024-001 Recommendation: The College should continue to review the process for reporting under the new financial aid system to ensure accurate reporting of disbursement data to the COD system. Management Response: The College concurs with the finding. College Corrective Plan: The College scheduled automated integrations to be set ovemight to transfer disbursement data between PowerFaids and WorkDay; unfortunately, the portion of the automation which transferred the information to Workday was set after midnight resulting in dates recorded in Workday as the next business day, a one- to-three day discrepancy. Rhodes will set the scheduled processes and integrations to complete prior to midnight of the scheduled day, which will record the days accurately with the same date. In addition, financial aid staff will systematically review Disbursement error reports, Integration error reports, COD Reject reports and other reports out of both PowerFAIDS and WorkDay systems that will alert our staff of possible date errors for immediate resolution. As part of the implementation of two new financial aid systems, the staff will continue to develop reports and monitor processes to address issues as they present themselves. Members of the Financial Aid Office, Information Services and Enrollment Services will meet periodically to review all current process and discuss ideas to make the delivery of aid more efficient as we move forward.
View Audit 327263
Finding 504669 (2024-001)
Significant Deficiency 2024
Anne Arundel Community College
MD
Special Tests & Provisions Student Financial Aid Reporting § 200.303
MANAGEMENT RESPONSE AND CORRECTIVE ACTION PLAN U.S. Department of Education Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FE...
MANAGEMENT RESPONSE AND CORRECTIVE ACTION PLAN U.S. Department of Education Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2024-01: Special Tests and Provisions – NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During testing of the enrollment status reporting, we noted that the incorrect enrollment status and effective date was included in NSLDS. Recommendation: The institution should evaluate their procedures and policies related to reporting status changes and effective dates to NSLDS and enhance as deemed necessary to ensure that accurate information is reported to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The college has reviewed and updated procedures to ensure that graduation and enrollment files are submitted in the necessary sequence to reflect the appropriate enrollment status and effective dates. Name(s) of the contact person(s) responsible for corrective action: Nanci A. Beier, Registrar Planned completion date for corrective action plan: Completed
View Audit 327260
Finding 504665 (2024-001)
Significant Deficiency 2024
Art Center College of Design
CA
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
October 31, 2024 Corrective Action Plan To whom it may concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2023-2024 award year. Audit Finding 2024-001: For students who did not return from an approved leave of absence or tho...
October 31, 2024 Corrective Action Plan To whom it may concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2023-2024 award year. Audit Finding 2024-001: For students who did not return from an approved leave of absence or those that took a leave of absence that did not meet the requirements of an approved leave of absence, predominantly being leaves of absences in excess of 180 days in any 12-month period, Art Center did not consistently report to the NSLDS the effective date of the withdrawal as the date the student began the leave of absence. Management Response: ArtCenter management acknowledges that some incorrect Enrollment Reporting data were transmitted through the National Student Clearinghouse (“NSC”) to the National Student Loan Data System (“NSLDS”). However, this error was not due to any insufficiencies in ArtCenter’s policies, but rather, was due to a technical misunderstanding regarding which data fields are extracted from Colleague for NSC reporting. More specifically, if a student takes a second Leave of Absence (“LOA”), it had been ArtCenter’s practice to record the student’s actual last date of attendance in the “Last Date of Attendance” field on the Student Hiatus Summary screen in Colleague, but the file that NSC requires schools to use to extract reporting data does not pull data from this field, and as a result, the resulting reported information was inaccurate. Corrective Action Plan: To remediate this finding and avoid future inaccuracies in Enrollment Reporting, we have adjusted our procedures to ensure the appropriate withdrawal date is submitted to NSC for transmission to NSLDS, in alignment with NSLDS Enrollment Reporting definitions and expectations. Please let us know if you have any additional questions. Sincerely, Kaitlin Wallace Executive Director, Financial Aid Art Center College of Design 1700 Lida St. Pasadena, CA 91103 626.396.2214
View Audit 327259
Finding 504655 (2024-005)
Significant Deficiency 2024
Hesperia Community Schools
MI
Procurement, Suspension & Debarment
2024-005 - Lack of Documentation for Vendor Selection Program. Child Nutrition Cluster; U.S. Department of Agriculture; Assistance Listing Numbers 10.553, 10.555, 10.559 and 10.582; Passed through Michigan Department of Education (MDE); All project numbers. Auditor Description of Condition and Effec...
2024-005 - Lack of Documentation for Vendor Selection Program. Child Nutrition Cluster; U.S. Department of Agriculture; Assistance Listing Numbers 10.553, 10.555, 10.559 and 10.582; Passed through Michigan Department of Education (MDE); All project numbers. Auditor Description of Condition and Effect: Management was not able to provide us with documentation of the procurement process or evidence of checking for suspension and debarment for two of the three vendors selected for testing. As a result of this condition, the District was exposed to the risk that disbursements of federal awards could be made to vendors suspended or debarred by the federal government. The District also did not fully comply with the requirements of the Uniform Guidance. Auditor Recommendation: We recommend that the District implement policies and procedures to assure that documentation is retained related to compliance with internal procurement policies. We further recommend that the District implement a procedure that requires all vendors, expected to be paid more than $25,000 , be checked for active exclusions at www.sam.gov. Management Assessment. We concur with the audit assessment regarding this matter. Planned Corrective Action. We will implement additional procedures to assure that we comply with the all requirements of the Uniform Guidance, including procurement, and suspension and debarment. We will also maintain documentation of that compliance. Responsible Party. Monica Tucker, Business Manager Date of Planned Corrective Action. June 30, 2025
View Audit 327250
Life Pacific University
CA
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Common Origination and Disbursement (COD) Reporting) Planned Corrective Action: The employee in place handling student accounts was trained on COD and Disbursement, she did well in the fall. When it was discovered that she was not continuing with the processes, she disclosed she was struggling with ...
Common Origination and Disbursement (COD) Reporting) Planned Corrective Action: The employee in place handling student accounts was trained on COD and Disbursement, she did well in the fall. When it was discovered that she was not continuing with the processes, she disclosed she was struggling with physical and emotional issues. This caused her to forget some of her training and also, she did not notify anyone she needed assistance. When the retired Director of Student Accounts was brought in, she uncovered the fact that funds were not being monitored monthly and funds not being posted to student accounts in a timely manner. This employee was let go from this position at LPU. Consultants, former Director of Student Accounts and new Associate VP have stepped in and worked together to be sure funds were reconciled. LPU has always had a monthly reconciliation plan, and the former Director of Student Accounts is working with the Associate VP to ensure the monthly reconciliation and posting of aid to students' accounts are being processed when funds are received. Person Responsible for Corrective Action Plan: Amber Burnett, Associate Vice President of Enrollment Services Anticipated Date of Completion: 6/30/2024
View Audit 327230
Finding 504651 (2024-002)
Significant Deficiency 2024
Life Pacific University
CA
Student Financial Aid Eligibility Reporting
Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The reason that R214 were done late/inaccurately was due to an employee who was new to the position and instead of seeking assistance in a timely manner, waited until the prior retired Director of Student accounts was...
Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The reason that R214 were done late/inaccurately was due to an employee who was new to the position and instead of seeking assistance in a timely manner, waited until the prior retired Director of Student accounts was contracted in to assist. This employee was transferred from enrollment department oversight and then transferred to business office oversight mid-year. Neither department could provide the necessary management of this position and that is when they reached out to contract back the former Director of Student Accounts. Our only other trained R2T4 employee left LPU in Spring 24 and due to staffing challenges with FAFSA Simplification, we could not get someone new trained in time. We have been working with a consulting firm, JM Solutions, and with consultants' input, we are restructuring the financial aid and Student Accounts department to fall under one direct oversight. LPU created an Associate Vice President of Enrollment Services who oversees FinancialAid, Student Accounts and Registrar. Underthe Associate VP, there is a new Director of Student FinancialServices (this combined role is the Director of Financial aid and Student Accounts). Going forward R2T4 will be done on the COD system per consultants' recommendation. Currently the Director of Student Financial Services is being trained on R2T4, and they are seeking to hire a fulltime position of a Financial Aid processor who will be trained on R2T4 as well. For now, the Associate VP and Director of Student Financial Services will be working together to ensure R2T4 are completed according to regulations, with additional oversight by consultants throughout the academic year. Person Responsible for Corrective Action Plan: Amber Burnett, Associate Vice President of Enrollment Services and Angel Cavazos, Director of Student Financial Services Anticipated Date of Completion: At this time oversight and changes are in place for the R2T4 process
View Audit 327230
Finding 504647 (2024-001)
Material Weakness 2024
Life Pacific University
CA
Subrecipient Monitoring Material Weakness
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Life Pacific University has engaged in a contractual partnership with Vertical Computers to accurately address and proactively mitigate audit findings and deficiencies, thereby ensuring sustained adherence to regulatory standards an...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Life Pacific University has engaged in a contractual partnership with Vertical Computers to accurately address and proactively mitigate audit findings and deficiencies, thereby ensuring sustained adherence to regulatory standards and operational excellence. Vertical Computers specializes in Voice over IP (VoIP), networking, virtualization, open-source integration, IT management, project management, data backup solutions, cloud services, remote monitoring, and offsite backup. Below will address all findings and deficiencies outlined by the Gramm-Leach-Bliley Act (GLBA). Person Responsible for Corrective Action Plan: George Bostanic - COO and Vice President of Student Life, Alex Wright — Director of Audio, Visual, and Technology, Service Provider Vertical Computers Anticipated Date of Completion: All areas of findings and deficiencies outlined by the Gramm- Leach-Bliley Act (GLBA) are being actively addressed
View Audit 327230
Finding 504609 (2024-002)
Significant Deficiency 2024
Charlton Heston Academy
MI
Subrecipient Monitoring School Nutrition Programs Significant Deficiency
Charlton Heston Academy respectfully submits the following corrective action plan for the year ended June 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2024 Academy Contact Person: Frank Patterson, Chief Financial Officer F...
Charlton Heston Academy respectfully submits the following corrective action plan for the year ended June 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2024 Academy Contact Person: Frank Patterson, Chief Financial Officer Finding 2024-001 – Significant deficiency Recommendation: We recommend the Academy establish improved controls for preparing and reviewing year-end reconciliations. The Academy should ensure that reconciliations are completed in a timely manner and agree to the general ledger. Actions to be taken: The Academy concurs with the facts of this finding and are in the process of adding human capital/capacity, developing a revised formal timeline, and checklist of year-end procedures as recommended. Finding 2024-002 – Significant deficiency Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. Action to be Taken: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.
View Audit 327194
National Church Residences of Missouri D/b/a Summit Terrace
OH
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely.
The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely.
View Audit 327191
Texas College
TX
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2024-002 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. (a) The College had a difference in the F...
Finding 2024-002 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. (a) The College had a difference in the Federal Work-Study program, which was not reconciled to the general ledger. (b) One (1) out of sixty (60) students tested for verification was missing their parent’s tax return. Total questioned cost was $3,698. Auditor’s Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. Corrective Action – The College accepts the auditor’s recommendations. Following the receipt of the recommendation, College staff (the VP for Business and Finance, the VP for Student Affairs, and staff from the Financial Aid Office) were informed of the findings. Staff noted the unwillingness of a student to provide parent’s tax document for verification, which lead to audit finding. Business Office and Financial Aid staff were advised to review the reported variance with the Federal Work-Study program; the College will have the FWS variance reconciled prior to the physical “closing of its books”. The College has a process that it uses to reconcile accounts and has no immediate plans to change the process. Staff are reminded of the process; the VP for Business and Finance will become more active in reviewing reconciliations for accuracy.
View Audit 327190 Questioned Costs: $1
Texas College
TX
Questioned Costs Allowable Costs / Cost Principles
Finding 2024-001 – U.S. Department of Commerce (significant deficiency): We noted the following in connection with our compliance testing of time and effort reports: a) We noticed that nine (9) of 18 time and effort reports tested had incomplete and/or inaccurate percentage calculations. b) Personne...
Finding 2024-001 – U.S. Department of Commerce (significant deficiency): We noted the following in connection with our compliance testing of time and effort reports: a) We noticed that nine (9) of 18 time and effort reports tested had incomplete and/or inaccurate percentage calculations. b) Personnel Action Forms provided for six (6) of 18 time and effort reports did not specify pay allocations for employee salaries to the grant. c) The employee signature on three (3) time and effort reports provided for one (1) employee did not appear authentic. d) Three (3) time and effort reports provided for one (1) employee were not approved by a supervisor. e) One (1) time and effort report and corresponding payroll register specified salaries chargeable to a different grant but the expense was charged to the Connecting Minority Communities (CMC) grant. Auditor’s Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. Corrective Action – The College accepts the auditor’s recommendations. Following the receipt of the recommendation, College staff (the VP for Business and Finance, the Director of Human Resources, the Director of Sponsored Programs, and the CMC Grant PI) met to review and discuss the findings. During the meeting, staff discussed the college’s processes for completion of time and effort documents: • The Grant PI will be responsible for ensuring that the faculty and staff assigned to work on the grant have turned in a time and effort document for each month worked. o The document will be signed by the employee. o The employee will review his/her document for accuracy. o The employee will submit his/her document to appropriate person for review and signature. o The supervisor and/or Grant PI will review the time and effort document for accuracy prior to signing. o The employee and Grant PI will be responsible for keeping a signed copy of the document in their records. • The Director of Sponsored Programs will be responsible for ensuring that the Grant PI has submitted signed copies of the time and effort documents for employees working on a grant. • The Director of Sponsored Programs will also: o Review time and efforts for accuracy. If documents are inaccurate, the Director of Sponsored Programs will notify the Grant PI. The Grant PI will be responsible for ensuring that staff working on the grant make corrections to their document, sign the document, and resubmit the document for approval. o The Director of Sponsored Programs will assign the Grant PI a deadline for resubmitting corrected documents. If documents are not received by the deadline, the Director of Sponsored Programs will notify the Director of Human Resources who will adjust the employee’s salary. If the Director of Human Resources is unable to adjust the employee’s salary, he/she will make an adjusting transaction to reallocate the percentage of time that was charged to the grant, then notify the Vice President for Business and Finance. The Vice President for Business and Finance will adjust the amount of funds requested for draw or prepare a request to return drawn funds. • The Director of Human Resources will: o Confirm with the Grant PI the percentage of time each employee should be charged on a grant. o Ensure all Personnel Action forms have the correct percentages of time allocated for employees working on a grant. o Confirm with the Sponsored Program Director that all time and efforts have been submitted correctly. o Adjust the salaries of employees who are non-compliant with time and efforts. o Advise the Vice President of Business and Finance of any changes made or needed to employee’s salaries so that drawn funds can be returned or requests for draws will be adjusted. • The Vice President for Business and Finance will: o Work with Grant PI to obtain a list of all employees assigned to work on grant w/percentages of time. o Review Personnel Action forms for accuracy of time percentages provided. o Review Labor transactions for accuracy and make adjusting entries if necessary. o Return funds to awarding agency if necessary.
View Audit 327190 Questioned Costs: $1
Miami University
OH
Questioned Costs Procurement, Suspension & Debarment
The Vice President for Research and Innovation will work with the Vice President for Finance and Business Services and the Director of Procurement who reports to this vice president to bring procurement practices under federal awards into compliance with the Uniform Guidance Procurement Standards 2 ...
The Vice President for Research and Innovation will work with the Vice President for Finance and Business Services and the Director of Procurement who reports to this vice president to bring procurement practices under federal awards into compliance with the Uniform Guidance Procurement Standards 2 CFR 200.300. In doing so, the following is to be undertaken: 1) Undertake review by external firm with expertise in determination of alignment of universit procurement policies and procedures to those required by Uniform Guidance. 2) Implement required elements following that review. Prior to the implementation of the recommendations by the consultant, the university's policies, which conform to the Uniform Guidance standards, will be enforced. 3) Develop and implement adequate training for impacted university employees, including, but not limited to, principal investigators, department support staff, and oversight offices (e.g., Grants & Contracts Office). 4) In conjunction with the Office of the General Counsel, the Office of Academic Personnel, and Human Resources, revise the independent contractor policies to remove the exemption that "personal services paid by external grants do not need bids regardless of the amount of payment."
View Audit 327187 Questioned Costs: $1
Finding 504591 (2024-001)
Significant Deficiency 2024
Villa Greentree, Inc. Dba Yellowwood Terrace 073-11817
CA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Statement of condition 2024-001: During the year ended July 31, 2024, the Property transferred funds in excess of the surplus cash calculated at July 31, 2023. Comments on the Finding and Each Recommendation: Management should reimburse the Property's operating account in the amount of $65,142. A...
Statement of condition 2024-001: During the year ended July 31, 2024, the Property transferred funds in excess of the surplus cash calculated at July 31, 2023. Comments on the Finding and Each Recommendation: Management should reimburse the Property's operating account in the amount of $65,142. Action(s) taken or planned on the finding: Agree. On October 18, 2024, management reimbursed the Property's operating account.
View Audit 327185 Questioned Costs: $1
Finding 504587 (2024-002)
Significant Deficiency 2024
Bethlehem Central School District
NY
Procurement, Suspension & Debarment Eligibility School Nutrition Programs § 200.213
The Bethlehem Central School District appreciates the requirements of 2 CFR Section 200.213. The District's recent review of vendors indicated that there weren't any instances of ineligibility for participation in Federal assistance programs. To ensure formalized compliance, the District is updating...
The Bethlehem Central School District appreciates the requirements of 2 CFR Section 200.213. The District's recent review of vendors indicated that there weren't any instances of ineligibility for participation in Federal assistance programs. To ensure formalized compliance, the District is updating procurement procedures which will highlight that the Purchasing Agent will check the SAMS Debarment and Suspension website on an annual basis. Results from this annual check will be logged and shared with both the Treasurer and Chief Business and Financial Officer and will be available for access by auditors or the public. Ineligible vendors, as noted on the SAMS website, will be removed from the District's financial management system. Implementation Date - Effective immediately.
View Audit 327182
Finding 504583 (2024-002)
Significant Deficiency 2024
Jefferson Public Schools
MI
Reporting Significant Deficiency Internal Control / Segregation of Duties
The audited financial statements are required to be submitted to the Federal Audit Clearinghouse within 30 days of receiving the auditor’s report or 9 months after the end of the audit period, whichever is earlier. The deadline was missed in submitted the 2023 fiscal year audit due to a change in t...
The audited financial statements are required to be submitted to the Federal Audit Clearinghouse within 30 days of receiving the auditor’s report or 9 months after the end of the audit period, whichever is earlier. The deadline was missed in submitted the 2023 fiscal year audit due to a change in the submission process. The School District is aware of the process, and will ensure that the financial statements are filed timely in the future. Corrective action has already been taken, as immediate steps were taken to submit the 2023 fiscal year audit as soon the School District was made aware that it was not submitted. The audited financial statements for the 2024 fiscal year will be submitted by November 20, 2024.
View Audit 327175
Ncr of Manhattan, Kansas D/b/a Garden Grove Apartments
OH
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are return...
Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely. Contact person responsible for corrective action: Jill Kolb, Vice President – Housing Accounting Completion Date: March 12, 2024
View Audit 327165
Finding 504576 (2024-001)
Significant Deficiency 2024
Youngstown State University
OH
Student Financial Aid Reporting Significant Deficiency
Youngstown State University respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of Federal Program Audit Findings is discussed below. The finding is numbered consistently with the number ...
Youngstown State University respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of Federal Program Audit Findings is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING – FEDERAL PROGRAM AUDIT FINDING SIGNIFICANT DEFICIENCY 2024-001 Assistance Listing, Federal Agency and Program Name – 84.063, 84.268, U.S. Department of Education, Student Financial Assistance Cluster - Federal Pell Grant Program, Federal Direct Student Loans Federal Award Identification Number and Year - 84.063 - P063P192025, P063P202025, P063P212025, P063P222025, P063P232025 - 84.268 - P268K222025, P268K232025, P268K242025 Recommendation: We recommend the University implement controls to ensure that all campus level detail and program level detail is being appropriately reported through National Student Clearinghouse (NSC) to National Student Loan Data System (NSLDS) to ensure accurate enrollment status changes are reported to NSLDS via NSC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The University Registrar and Financial Aid Director investigated the issue and developed additional procedures. The University Registrar will continue to cross-check 15 currently enrolled students with the NSC monthly enrollment data submission. The Financial Aid Director will supply the University Registrar with an additional 15 currently enrolled students with financial aid to cross-check with the NSC monthly enrollment data submissions. The Financial Aid Director will cross-check both sample lists with NSLDS enrollment data for accuracy. Names of the contact people responsible for corrective action: Tysa Egleton, University Registrar and Melissa McKenney, Financial Aid Director Planned completion date for corrective action plan: November 1, 2024
View Audit 327162
Roger Williams University
RI
Special Tests & Provisions Student Financial Aid Reporting
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2024 Award Year; U.S. Department of Education Criteria or Specific Requirement ...
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2024 Award Year; U.S. Department of Education Criteria or Specific Requirement When a student withdraws during a term, the effective date reported to the National Student Loan Data System (“NSLDS”) for the withdrawn status is the withdrawal date used by the institution in accordance with 34 CFR 668.22 (b) or (c). In the case of the student who completes a term and does not return for the next term, leaving the course of study incomplete, the effective date is the final day of the term in which the student was last enrolled. The effective date for a completion/graduation status is the date the school assigns to the completion/graduation. (NSLDS Enrollment Reporting Guide November 20, and 34 CFR 682.610.) Condition Four students with status changes, out of seven selected for testing, had the incorrect effective date reported to NSLDS. The dates reported to NSLDS were between 6 and 26 days later than the actual effective date of the student’s status change. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University intends to report the actual effective date of the student status changes. Names of Contact Person Responsible for Correction Action: Gloria Arcia, Executive Vice President for Finance and Administration and Chief Financial Officer Anticipated Completion Date: September 24, 2024
View Audit 327156
Finding 504530 (2024-001)
Significant Deficiency 2024
University of the Cumberlands, Inc.
KY
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
2024-001 Significant Deficiency: Disbursement Notifications (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) The University did not include the estimated amount of disbursement in the Federal Direct Loan disbursement notifications. Name of Contact Person Management ag...
2024-001 Significant Deficiency: Disbursement Notifications (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) The University did not include the estimated amount of disbursement in the Federal Direct Loan disbursement notifications. Name of Contact Person Management agrees with finding 2024-001. When disbursement notifications were built for the 2023-24 award year, the calculated fields to notify students of the amount of aid being disbursed were not properly updated. Alex Campbell, Director of Financial Aid, and Kaitrin Parrett, Assistant Director of Financial Aid, are the responsible parties for the corrective action. Contact information for the responsible parties is alex.campbell@ucumberlands.edu (606) 539-5569 and kaitrin.parrett@ucumberlands.edu (606) 539-5591 Corrective Action Plan Upon identifying the deficiencies in meeting regulations for disbursement notifications, immediate corrective actions were undertaken. In collaboration with software engineers, the disbursement notification template was updated to notify students of the type of Federal Direct Loan, the date of disbursement, the amount of aid disbursed, and all other required information related to regulatory requirements. The Financial Aid Office tested and reviewed disbursement notifications for Direct Subsidized Loans, Direct Unsubsidized Loans, and Direct PLUS Loans across all student populations and confirmed that the notifications were updated and all necessary information was communicated to students before the disbursement of Fall 2024 Federal Direct Loans. In future aid years, disbursement notification templates will be internally reviewed and tested by the Director and Assistant Director of Financial Aid each semester before the disbursement of Federal Direct Loans to ensure continued compliance. Testing of the configurations for the disbursement notification template will be completed in our Student Information System’s sandbox environment. In this environment, staff will be able to simulate and disburse all Federal Direct Loans to ensure notification templates are properly set up before moving into the production tenant. Periodic reports will be generated in the production tenant to confirm that students received the appropriate disbursement notification based on their award type and disbursement date. Expected Completion Date This corrective action plan was implemented on August 1, 2024, before Fall 2024 aid disbursements began on August 30, 2024.
View Audit 327110
Virginia Legal Aid Society, Inc.
VA
A. Summary of Audit Results N/A – No response is required. Findings - Financial Statements Audit N/A – No findings. Findings and Questioned Costs - Major Federal Award Program Au...
A. Summary of Audit Results N/A – No response is required. Findings - Financial Statements Audit N/A – No findings. Findings and Questioned Costs - Major Federal Award Program Audit Finding No. 2024-001 (LSC Basic Field Grant, CFDA No. 09.447061): Comment on finding – Virginia Legal Aid Society, Inc. (the “Society”) agrees with the finding that insufficient fidelity bond coverage was maintained for the year ended June 30, 2024. Action planned – The Society will promptly obtain the required coverage and design and institute procedures to ensure the required coverage is maintained on a prospective basis. Status of Corrective Actions on Prior Findings All prior findings have been corrected.
View Audit 327100
Elmira City School District
NY
Cash Management Procurement, Suspension & Debarment School Nutrition Programs
The Elmira City School District has been cited for excessive net cash resources since the onset of the pandemic in 2021 and correlated increased aid reimbursements for the school feeding programs. The most notable increase to revenues for the 2023-2024 fiscal year was interest income. The distr...
The Elmira City School District has been cited for excessive net cash resources since the onset of the pandemic in 2021 and correlated increased aid reimbursements for the school feeding programs. The most notable increase to revenues for the 2023-2024 fiscal year was interest income. The districts interest revenues were 95% greater than the 2022-2023 school year. Overall revenues within the School Lunch fund only increased 4.69% over the 2022-2023 school year, while expenditures increased at 10.64%. As part of our 2022-2023 corrective action plan, a new contract was entered within our labor union for cafeteria workers. Those efforts resulted in a 37.48% expenditure increase in 2023-24 to salaries and benefits over the 2022-23 school year. The district also can demonstrate that we closed the gap between revenues and expenses by roughly 5% over the prior fiscal year. This is the result of increased spending on equipment purchases, food purchases and wages as so outlined in prior corrective action plans. Plans for the 2024-25 fiscal year include a projected budget that equates to over 22% spending over the 2023-24 expenditures. Those increases are mainly in our equipment and salary budgets. The district has plans to put out a new capital project to vote in December of 2024. While many building and facility upgrades are included, the district plans to utilize the school lunch fund for any equipment purchases related to our cafeterias within our facilities as so allowed. Our School Food Service Director, in conjunction with our School Lunch Manager will assist in the continued upgrades to school serving lines, and new initiatives within our serving programs in response to population changes and needs. They will also continue our equipment replacement cycle throughout our buildings to ensure outdated equipment is replaced timely. The School Business Official will work in conjunction with the Food Service Director and Manager to manage fund balance and expenditures throughout the year. In prior years fund balance has been appropriated to afford increased food and equipment expenses. To combat the net cash resources, we will first look to move funds within the existing budget to afford those increased expenses, oppose to moving monies from fund balance. Our plans, as so outlined above, are targeting a completion date of this finding in June 2025. Contact Information: Lindsey Tice School Business Official Elmira City School District 430 W. Washington Ave. Elmira, NY 14901 607-735-3054 Expected Correction Date: June 30, 2025
View Audit 327089
Finding 504522 (2024-001)
Significant Deficiency 2024
Narragansett Bay Commission
RI
Procurement, Suspension & Debarment
Narragansett Bay Commission Corrective Action Plan For the Fiscal Year Ended June 30, 2024 NBC will implement procedures for all WIFIA funded contracts to ensure compliance with applicable procurement requirements. Specifically, the procedures will ensure that the applicable language related to com...
Narragansett Bay Commission Corrective Action Plan For the Fiscal Year Ended June 30, 2024 NBC will implement procedures for all WIFIA funded contracts to ensure compliance with applicable procurement requirements. Specifically, the procedures will ensure that the applicable language related to compliance with federal program requirements is included in the contracts and procurement documents. NBC will also confirm that the most current WIFIA guidance is utilized when preparing WIFIA funded contracts and procurement documents moving forward. NBC will also amend previously executed, but still active, professional service contracts to include the required contract language.Anticipated Completion Date – March 30, 2025Contact Person – David Bowen, Director of Construction and Engineering
View Audit 327088
Finding 504488 (2024-001)
Significant Deficiency 2024
North Muskegon Public Schools
MI
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles
Finding 2024-001: Internal Controls Over the Federal Expenditure Report Type of Finding: Control U.S. Department of Education Pass-through Entity: Michigan Department of Education Assistance Listing Number: 84.425D Award Numbers: COVID-19 213712-2021, COVID-19 213782-2223 Award Year End: Sep...
Finding 2024-001: Internal Controls Over the Federal Expenditure Report Type of Finding: Control U.S. Department of Education Pass-through Entity: Michigan Department of Education Assistance Listing Number: 84.425D Award Numbers: COVID-19 213712-2021, COVID-19 213782-2223 Award Year End: September 30, 2023 Recommendation: The School District should establish procedures to require the documented review and approval of all reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The School District has implemented a new procedure requiring that all reports be reviewed and approved by a designated reviewer before submission. The reviewer, who must possess the appropriate skills, knowledge, and experience relevant to the report's content, will ensure that the information is accurate, complete, and compliant with organizational standards and regulatory requirements. Responsible Person and Anticipated Completion Date: Director of Business Services, September 2024. If the Michigan Department of Education has questions regarding this plan, please call Mark Mesbergen at (231) 719-4102.
View Audit 327050
Finding 504487 (2024-001)
Significant Deficiency 2024
Great Oaks Academy
MI
Questioned Costs Cash Management Allowable Costs / Cost Principles
Finding Number: 2024-001 Condition: The Academy did not accurately apply the approved indirect cost rate for the program at the time drawdown requests were submitted creating a cash management issue involving unallowable cost reimbursements. Planned Corrective Action: Management agrees with the find...
Finding Number: 2024-001 Condition: The Academy did not accurately apply the approved indirect cost rate for the program at the time drawdown requests were submitted creating a cash management issue involving unallowable cost reimbursements. Planned Corrective Action: Management agrees with the finding. Management identified the error after the draw down occurred and reduced the indirect costs and is in the process of enhancing procedures to prevent overdrawn amounts in the future. Contact person responsible for corrective action: Rebecca Joyner Anticipated Completion Date: 12/31/2024
View Audit 327039 Questioned Costs: $1
Finding 504486 (2024-004)
Material Weakness 2024
Ecorse Public Schools
MI
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Issue: Allowable Activities - Allocable Fringe Benefits Corrective Action Plan: The district will ensure that retirement rates are updated in the SMART program and that all accounts are charged at a consistent rate.
Issue: Allowable Activities - Allocable Fringe Benefits Corrective Action Plan: The district will ensure that retirement rates are updated in the SMART program and that all accounts are charged at a consistent rate.
View Audit 327038 Questioned Costs: $1
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