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Finding 504381 (2024-001)
Significant Deficiency 2024
Alpena Public Schools
MI
Allowable Costs / Cost Principles § 200.403
Corrective Steps Taken – The District will implement the reinforcement of its internal controls. Expenditures will be verified against the MDE approved budget.
Corrective Steps Taken – The District will implement the reinforcement of its internal controls. Expenditures will be verified against the MDE approved budget.
View Audit 326950
Finding 504363 (2024-001)
Significant Deficiency 2024
Hartland Consolidated Schools
MI
Cash Management Reporting School Nutrition Programs
Condition: The Michigan Nutrition Data (MiND) system auto calculates the number of full-paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full-paid meals. The S...
Condition: The Michigan Nutrition Data (MiND) system auto calculates the number of full-paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full-paid meals. The School District does not currently have a control for the secondary review and approval of the meal counts entered into the MiND system. This reporting risk could result in the School District inaccurately reporting meals for reimbursement. Planned Corrective Action: After initial claim submission, the Student Nutrition Director will provide the MiStar back up along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month. Contact person responsible for corrective action: Rachel Bois, CFO Anticipated Completion Date: 11/1/2024
View Audit 326945
Finding 504353 (2024-001)
Significant Deficiency 2024
East Jackson Community Schools
MI
Allowable Costs / Cost Principles Reporting
Finding: 2024-001 - Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the District's reporting process, we noted that none of the claim requests selected for testing were subject to an independent...
Finding: 2024-001 - Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the District's reporting process, we noted that none of the claim requests selected for testing were subject to an independent review and approval process. We also noted that two out of the three reports selected for testing had the incorrect number of meals. As a result of this condition, the District did not comply fully with the reporting requirements under this federal award. In addition, the District was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the District establish procedures to ensure that the number of meals being submitted for reimbursement agrees to the actual meal counts, and that all reports are subject to review and approval by an independent employee prior to submission. Corrective Action: The responsible Officials recognize the significant deficiency identified. The supporting documents for Food Service claims and the prepared claim report will be reviewed by the Business Manager for approval of submission prior to the Food Service Director submitting Claims moving forward. Contact Person: Thomas Berkemeier, LEA Business Manager, and Cheryn Delosh, Food Service Director Due Date: June 30, 2025 Status: In process
View Audit 326935
Finding 504350 (2024-002)
Significant Deficiency 2024
Mount Saint Mary College
NY
In the JFA system you have to manually input the disbursement date of the loans prior to sending out the disbursement request file. We have ensured that in the 2024-2025 processing year we inputted that disbursement date so it reflects the day you are sending out files, not the automatically generat...
In the JFA system you have to manually input the disbursement date of the loans prior to sending out the disbursement request file. We have ensured that in the 2024-2025 processing year we inputted that disbursement date so it reflects the day you are sending out files, not the automatically generated disbursement date through JFA. This will ensure timely reporting of disbursement dates/processing dates on COD and on the student account statements
View Audit 326928
Finding 504349 (2024-001)
Significant Deficiency 2024
Mount Saint Mary College
NY
Reconciliation was performed on a monthly basis through our office but files were loaded in through the JFA “reconciliation” feature. When you load files into the system it overwrites the previous file. In the 2024-2025 year we have taken screen shots of our current funding level (CFL) on the COD ...
Reconciliation was performed on a monthly basis through our office but files were loaded in through the JFA “reconciliation” feature. When you load files into the system it overwrites the previous file. In the 2024-2025 year we have taken screen shots of our current funding level (CFL) on the COD system for each month we are reconciling. We have downloaded the reconciliation files out of the JFA system so that we can provide a paper-trail that auditing of student records were completed through the three systems.
View Audit 326928
Finding 504334 (2024-001)
Significant Deficiency 2024
Yakima Valley Farm Workers Clinic
WA
Special Tests & Provisions
Recommendation: CLA recommends a process be implemented to ensure the slide determined is properly used for the discount applied to the patient bill. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A sliding fee ve...
Recommendation: CLA recommends a process be implemented to ensure the slide determined is properly used for the discount applied to the patient bill. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A sliding fee verification checklist has been developed for use at all sites. The checklist will be completed by a staff member who did not assist the patient with their sliding fee application. The checklist requires the auditor to verify each data point of the application and compare the entries between the sliding fee form and the information entered in EPIC. The checklist will be completed electronically and stored in patient’s EPIC account and is available for review as needed. The verification checklist will be moved into production on August 23, 2024, and site supervisors will train staff on the new process. Name of the contact person responsible: Micheal Young, VP of Operations Planned completion date: August 23, 2024
View Audit 326899
Oklahoma Wesleyan University
OK
Student Financial Aid Matching / Level of Effort / Earmarking
FINDING 2024-001 – Notification of Loan Disbursements Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($5,702,366) Award Number: P268K242030 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: N/A Condition Found: The University could ...
FINDING 2024-001 – Notification of Loan Disbursements Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($5,702,366) Award Number: P268K242030 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: N/A Condition Found: The University could not provide documentation that the required loan disbursement notifications were made to the student at the time disbursement for the forty-one students who received Federal Direct Student Loans in our sample. This represented the entire population of students who received Federal Direct Student Loans in our sample. Corrective Action Plan: Management agrees with the auditors’ finding and their recommendation. The Financial Aid Office discovered the error in July 2024 before the audit began. Up to that point, the Financial Aid Office believed the software was automatically sending loan disbursement notification emails. The Financial Aid Office worked with the information technology staff to correct the software error. Loan disbursement notification emails are being sent timely as of August 2024. Anticipated Completion Date: The corrective action was completed in August 2024. Contact Person Shala LaTorraca, Director of Financial Aid 918-335-6260
View Audit 326881
Finding 504323 (2024-009)
Material Weakness 2024
City of Scott
LA
Cash Management
Recommendation: The City should carefully review grant reimbursement requests to ensure that all amounts requested have been paid prior to requesting reimbursement. Corrective Action Plan: The City of Scott will review grant reimbursements before submitted to ensure that all amounts requested rep...
Recommendation: The City should carefully review grant reimbursement requests to ensure that all amounts requested have been paid prior to requesting reimbursement. Corrective Action Plan: The City of Scott will review grant reimbursements before submitted to ensure that all amounts requested represent actual expenditures.
View Audit 326872
Finding 504322 (2024-008)
Material Weakness 2024
City of Scott
LA
Reporting Internal Control / Segregation of Duties
Recommendation: The City should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Corrective Action Plan: The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective...
Recommendation: The City should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Corrective Action Plan: The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.
View Audit 326872
Finding 504321 (2024-007)
Material Weakness 2024
City of Scott
LA
Questioned Costs Procurement, Suspension & Debarment § 200.320
Recommendation: The City should review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320. Corrective Action Plan: The City of Scott will review their policies and procedures to ensure that all contracts that...
Recommendation: The City should review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320. Corrective Action Plan: The City of Scott will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320.
View Audit 326872 Questioned Costs: $1
Finding 504320 (2024-006)
Material Weakness 2024
City of Scott
LA
Questioned Costs Cash Management
Recommendation: The City should review policies and procedures to ensure that the City does not continue to request reimbursement amounts that were received from other sources. Corrective Action Plan: The City of Scott will implement policies and procedures to ensure that the City does not contin...
Recommendation: The City should review policies and procedures to ensure that the City does not continue to request reimbursement amounts that were received from other sources. Corrective Action Plan: The City of Scott will implement policies and procedures to ensure that the City does not continue to requires reimbursement for amounts that were received from other sources.
View Audit 326872 Questioned Costs: $1
Finding 504319 (2024-005)
Material Weakness 2024
City of Scott
LA
Cash Management
Recommendation: The City should carefully review grant reimbursement requests to ensure that all amounts requested have been paid prior to requesting reimbursement. Corrective Action Plan: The City of Scott will review grant reimbursements before submitted to ensure that all amounts requested rep...
Recommendation: The City should carefully review grant reimbursement requests to ensure that all amounts requested have been paid prior to requesting reimbursement. Corrective Action Plan: The City of Scott will review grant reimbursements before submitted to ensure that all amounts requested represent actual expenditures.
View Audit 326872
Finding 504318 (2024-004)
Material Weakness 2024
City of Scott
LA
Reporting Internal Control / Segregation of Duties
Recommendation: The City should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Corrective Action Plan: The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective...
Recommendation: The City should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Corrective Action Plan: The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.
View Audit 326872
Finding 504317 (2024-003)
Material Weakness 2024
City of Scott
LA
Questioned Costs Procurement, Suspension & Debarment § 200.320
Recommendation: The City should review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320. Corrective Action Plan: The City of Scott will review their policies and procedures to ensure that all contracts that...
Recommendation: The City should review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320. Corrective Action Plan: The City of Scott will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320.
View Audit 326872 Questioned Costs: $1
Finding 504316 (2024-002)
Material Weakness 2024
City of Scott
LA
Questioned Costs Cash Management
Recommendation: The City should review policies and procedures to ensure that the City does not continue to request reimbursement amounts that were received from other sources. Corrective Action Plan: The City of Scott will implement policies and procedures to ensure that the City does not contin...
Recommendation: The City should review policies and procedures to ensure that the City does not continue to request reimbursement amounts that were received from other sources. Corrective Action Plan: The City of Scott will implement policies and procedures to ensure that the City does not continue to requires reimbursement for amounts that were received from other sources.
View Audit 326872 Questioned Costs: $1
National Church Residences of Bolivar, Tn D/b/a Pecan Grove
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 326868
Finding 504308 (2024-001)
Significant Deficiency 2024
Bear River Head Start
UT
Reporting Internal Control / Segregation of Duties
Management will file the semi-annual and annual reports on a timely basis, in an effort to ensure compliance with reporting requirements and avoid future non-compliance with federal regulations related to the major program.
Management will file the semi-annual and annual reports on a timely basis, in an effort to ensure compliance with reporting requirements and avoid future non-compliance with federal regulations related to the major program.
View Audit 326860
Finding 504302 (2024-002)
Significant Deficiency 2024
Shepherd Public School District
MI
Allowable Costs / Cost Principles § 200.402
October 22, 2024 Finding Number 2024-002 — Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type — Significant Deficiency in Internal Control/Noncompliance Program — Title I (ALN 84.010) Condition: Expenditures charged to the grant were over amounts authorized in the grant budget....
October 22, 2024 Finding Number 2024-002 — Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type — Significant Deficiency in Internal Control/Noncompliance Program — Title I (ALN 84.010) Condition: Expenditures charged to the grant were over amounts authorized in the grant budget. Responsible Person: Carl Seiter, Director of Business Services Implementation Date: July 1 2024 Corrective Action: The district will utilize a shared google document that details each federal grant and state categorical budget detail and planned expenditures. This plan includes a process of meeting with Federal Program Director each month to review federal grants and categoricals. The budgets are reviewed to ensure that the document keeps pace with any staff changes, benefit plans or planned expenditures. With a current, up to date document, the budget amendment process will be accurate and aligned with the consolidated application. Sincerely, Carl Seiter Director of Business Services Shepherd Public Schools
View Audit 326829
Finding 504301 (2024-006)
Significant Deficiency 2024
University of Idaho
ID
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937. Recommendation: We recommend the University revise their procedures to include documentation of the review over FFATA reporting. The documentation should include the date of the review and the individual(s) performing the re...
Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937. Recommendation: We recommend the University revise their procedures to include documentation of the review over FFATA reporting. The documentation should include the date of the review and the individual(s) performing the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We recognize the need to enhance our documentation of internal controls to ensure testability and maintain compliance with federal reporting standards. While our existing internal processes ensured data accuracy, timeliness, and submission compliance, we acknowledge that documentation of the review process is beneficial. Moving forward, the Contract Review Officer (CRO) will review FFATA reports submitted by another team member. When the CRO submits the report, her supervisor or an OSP employee will perform the review. Each review instance will be documented with the reviewer’s name and date to reinforce control transparency and testability, aligning our process more closely with compliance requirements. Name(s) of the contact person(s) responsible for corrective action: Sarah Martonick, Director, Office of Sponsored Programs, 208-885-2145. Planned completion date for corrective action plan: October 31, 2024
View Audit 326827
Finding 504300 (2024-005)
Significant Deficiency 2024
University of Idaho
ID
Matching / Level of Effort / Earmarking Student Financial Aid Significant Deficiency § 200.303
Student Financial Assistance Cluster – Assistance Listing No. 84.268. Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA handbook. Expla...
Student Financial Assistance Cluster – Assistance Listing No. 84.268. Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We created a weekly report for all communications. We also reviewed the populations selection. Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Director of Financial Aid. Planned completion date for corrective action plan: 12/31/24
View Audit 326827
Finding 504296 (2024-003)
Significant Deficiency 2024
University of Idaho
ID
Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063. Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with aud...
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063. Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We created a report to track the timing of reporting disbursements to COD. Currently we load the disbursement record to COD once a week. If there is an issue and the file is rejected it creates issues with timeliness. We have a meeting on 10/9/2024 to evaluate how we want to resolve the issue. Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Danial Carlos, and Brady Nelsen. Planned completion date for corrective action plan: December 2024
View Audit 326827
Finding 504292 (2024-004)
Significant Deficiency 2024
University of Idaho
ID
Questioned Costs Student Financial Aid Eligibility § 200.303
Student Financial Assistance Cluster – Assistance Listing No. 84.007. Recommendation: We recommend the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions. Explanation of disagreement with audit finding: T...
Student Financial Assistance Cluster – Assistance Listing No. 84.007. Recommendation: We recommend the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student Financial Aid updated our auto packaging policy. Name(s) of the contact person(s) responsible for corrective action: This was a part of our aid year rollover process and planning. Planned completion date for corrective action plan: April 2024
View Audit 326827 Questioned Costs: $1
Finding 504291 (2024-002)
Significant Deficiency 2024
University of Idaho
ID
Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007,84.033. Recommendation: We recommend that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported...
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007,84.033. Recommendation: We recommend that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are adjusting our corrective action. Last year we tested several out of cycle enrollment adjustments each term to ensure our processes were working. We didn’t find any issues. This year we will be comparing all the students were not reported to the Clearinghouse with the list reported to the Clearinghouse to ensure all students who need to be reported are properly reported. Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Director of Financial Aid. Planned completion date for corrective action plan: We ran our first comparison on 9/19/2024 and we will be running every month we do the Clearinghouse reporting.
View Audit 326827
Finding 504290 (2024-001)
Significant Deficiency 2024
University of Idaho
ID
Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency § 200.303
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007. Recommendation: CLA recommends the University review the requirement and implement an internal process and control to specifically monitor the outstanding Title IV funded checks throughout the year. Explanation ...
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007. Recommendation: CLA recommends the University review the requirement and implement an internal process and control to specifically monitor the outstanding Title IV funded checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University agrees with the auditors’ recommendations of corrective action needed to ensure unclaimed Title IV federal funds are resolved within 240 days of disbursement date. The University has reviewed existing processes and identified improvements that will be made to internal procedures to ensure proper compliance is met. Name(s) of the contact person(s) responsible for corrective action: Delora Shoop & Amanda Bauer. Planned completion date for corrective action plan: December 2024
View Audit 326827
Finding 504276 (2024-002)
Significant Deficiency 2024
College of Western Idaho
ID
Special Tests & Provisions Student Financial Aid Significant Deficiency
Finding 2024‐002 Federal Agency Name: Direct Program – Department of Education Assistance Listing Number: P063P237884, P268K247884, P033A239207, P007A239207 Program Name: Student Financial Assistance Cluster Finding Summary: The College implemented new software functionality that automated sen...
Finding 2024‐002 Federal Agency Name: Direct Program – Department of Education Assistance Listing Number: P063P237884, P268K247884, P033A239207, P007A239207 Program Name: Student Financial Assistance Cluster Finding Summary: The College implemented new software functionality that automated sending notifications to students upon loan disbursement. The notifications of student financial aid disbursements were not sent timely due to the process being ran in simulation mode and this was not immediately identified by the College staff. Students were notified of their financial disbursement when this error was noticed by the College staff during the fiscal year 2024, however it was not within the 30 days outlined above. The College was able to correct the process for the summer 2024 disbursements, in which the 30-day time frame was met. Corrective Action Plan: The Assistant Director of Financial Aid will automatically receive an emailed report of all disbursement notifications that are emailed students each time email notifications are processed. The Assistant Director of Financial Aid will run a communication verification report each week to ensure that all disbursed loans correspond to disbursement emails sent to students. Any missing emails will be sent within the required time frame and meetings will occur with the responsible staff person as needed. The Executive Director Financial Aid reviews this communication verification report each month. Responsible Individuals: Jeneé Snyder, Executive Director Financial Aid Michelle Haviland, Assistant Director Financial Aid Anticipated Completion Date: Change in control process implemented July 1, 2024.
View Audit 326811
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