FAC Explorer

Audit 323097

FY End
2023-12-31
Total Expended
$2.40M
Findings
6
Programs
11
Organization: Firelands Regional Health System (OH)
Year: 2023 Accepted: 2024-09-30
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
500330 2023-002 Significant Deficiency - N
500331 2023-002 Significant Deficiency - N
500332 2023-002 Significant Deficiency - N
1076772 2023-002 Significant Deficiency - N
1076773 2023-002 Significant Deficiency - N
1076774 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $591,045 - 0
93.364 Nursing Student Loans $384,504 Yes 0
84.268 Federal Direct Student Loans $292,272 Yes 1
93.667 Social Services Block Grant $183,804 - 0
84.063 Federal Pell Grant Program $130,292 Yes 1
84.425 Covid 19 Education Stabilization Fund $121,220 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $106,504 - 0
93.788 Opioid Str $28,852 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $25,917 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $14,757 Yes 1
84.038 Perkins Loan Program $2,310 Yes 0

Contacts

Name Title Type
ELNNXPJJ9LF3 Kevin Riley Auditee
4195577797 Jordan Pace Auditor
No contacts on file

Notes to SEFA

Title: Loan Balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Firelands Regional Health System (the “System”) under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the System. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The pass through entity identifying numbers are presented where avaliable. The System elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The System elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the schedule of expenditures of federal awards. The balances of loans outstanding at December 31, 2023 consist of the following: See the Notes to SEFA for table. The System liquidated the Federal Perkins Loan Program with the final liquidation being confirmed by the Department of Education in July 2023. There were no loan balances outstanding at December 31, 2023. Liquidation was approved by the Department of Education, and all loans have been assigned. There was no federal share of the System's final fund capital from the Perkins Loan Program.

Finding Details

Finding 2023-002
Finding Type: Assistance Listing, Federal Agency, and Program Name: Student Financial Assistance Cluster, U.S Department of Education: 84.063 - Federal Pell Grant Program 84.007- Federal Suppemental Education Opportunity Grants 84.268- Federal Direct Student Loans Federal Award Identification Number and Year - N/A Pass-through Entity - N/A Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding – No Criteria - The System has 45 days from the date the System determines a student’s withdrawal date to calculate a return to Title IV refund calculation for the student and return the funds. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the System determines the student is no longer in attendance (34 CFR Section 668.22). Condition - For one student that required the return of Title IV funds, the System failed to refund the correct amount of funds. The calculation of funds to be returned was correct but the amount of funds originally refunded did not match the calculation. The amount of FSEOG funds "earned" was sent back instead of the amount meant to be returned. Questioned Costs - $24 Identification of How Questioned Costs Were Computed - Amount not properly refunded. Context - For one student who withdrew during the year, an improper amount was refunded. When identified in June 2024, the System refunded the additional $24. Cause and Effect - The System failed to review refund calculations and ensure the proper amount was refunded with the required time frame, which resulted in the System making an incorrect refund. Recommendation- The System should implement controls to ensure the proper amount ia refunded in a timely manner. They should also implement a process to ensure an independent review of the return submission to confirm refunds are properly processed. Views of Responsible Officials and Corrective Action Plan - The System returned the remainder of funds required. Firelands Regional Medical Center School of Nursing has implemented the following control to prevent this error in the future. The Financial Coordinator will submit a copy of the Return of Title IV funds report to the business office when returning funds. The business office will use this report to make sure the appropriate amount is posted to the student's account.
Finding 2023-002
Finding Type: Assistance Listing, Federal Agency, and Program Name: Student Financial Assistance Cluster, U.S Department of Education: 84.063 - Federal Pell Grant Program 84.007- Federal Suppemental Education Opportunity Grants 84.268- Federal Direct Student Loans Federal Award Identification Number and Year - N/A Pass-through Entity - N/A Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding – No Criteria - The System has 45 days from the date the System determines a student’s withdrawal date to calculate a return to Title IV refund calculation for the student and return the funds. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the System determines the student is no longer in attendance (34 CFR Section 668.22). Condition - For one student that required the return of Title IV funds, the System failed to refund the correct amount of funds. The calculation of funds to be returned was correct but the amount of funds originally refunded did not match the calculation. The amount of FSEOG funds "earned" was sent back instead of the amount meant to be returned. Questioned Costs - $24 Identification of How Questioned Costs Were Computed - Amount not properly refunded. Context - For one student who withdrew during the year, an improper amount was refunded. When identified in June 2024, the System refunded the additional $24. Cause and Effect - The System failed to review refund calculations and ensure the proper amount was refunded with the required time frame, which resulted in the System making an incorrect refund. Recommendation- The System should implement controls to ensure the proper amount ia refunded in a timely manner. They should also implement a process to ensure an independent review of the return submission to confirm refunds are properly processed. Views of Responsible Officials and Corrective Action Plan - The System returned the remainder of funds required. Firelands Regional Medical Center School of Nursing has implemented the following control to prevent this error in the future. The Financial Coordinator will submit a copy of the Return of Title IV funds report to the business office when returning funds. The business office will use this report to make sure the appropriate amount is posted to the student's account.
Finding 2023-002
Finding Type: Assistance Listing, Federal Agency, and Program Name: Student Financial Assistance Cluster, U.S Department of Education: 84.063 - Federal Pell Grant Program 84.007- Federal Suppemental Education Opportunity Grants 84.268- Federal Direct Student Loans Federal Award Identification Number and Year - N/A Pass-through Entity - N/A Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding – No Criteria - The System has 45 days from the date the System determines a student’s withdrawal date to calculate a return to Title IV refund calculation for the student and return the funds. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the System determines the student is no longer in attendance (34 CFR Section 668.22). Condition - For one student that required the return of Title IV funds, the System failed to refund the correct amount of funds. The calculation of funds to be returned was correct but the amount of funds originally refunded did not match the calculation. The amount of FSEOG funds "earned" was sent back instead of the amount meant to be returned. Questioned Costs - $24 Identification of How Questioned Costs Were Computed - Amount not properly refunded. Context - For one student who withdrew during the year, an improper amount was refunded. When identified in June 2024, the System refunded the additional $24. Cause and Effect - The System failed to review refund calculations and ensure the proper amount was refunded with the required time frame, which resulted in the System making an incorrect refund. Recommendation- The System should implement controls to ensure the proper amount ia refunded in a timely manner. They should also implement a process to ensure an independent review of the return submission to confirm refunds are properly processed. Views of Responsible Officials and Corrective Action Plan - The System returned the remainder of funds required. Firelands Regional Medical Center School of Nursing has implemented the following control to prevent this error in the future. The Financial Coordinator will submit a copy of the Return of Title IV funds report to the business office when returning funds. The business office will use this report to make sure the appropriate amount is posted to the student's account.
Finding 2023-002
Finding Type: Assistance Listing, Federal Agency, and Program Name: Student Financial Assistance Cluster, U.S Department of Education: 84.063 - Federal Pell Grant Program 84.007- Federal Suppemental Education Opportunity Grants 84.268- Federal Direct Student Loans Federal Award Identification Number and Year - N/A Pass-through Entity - N/A Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding – No Criteria - The System has 45 days from the date the System determines a student’s withdrawal date to calculate a return to Title IV refund calculation for the student and return the funds. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the System determines the student is no longer in attendance (34 CFR Section 668.22). Condition - For one student that required the return of Title IV funds, the System failed to refund the correct amount of funds. The calculation of funds to be returned was correct but the amount of funds originally refunded did not match the calculation. The amount of FSEOG funds "earned" was sent back instead of the amount meant to be returned. Questioned Costs - $24 Identification of How Questioned Costs Were Computed - Amount not properly refunded. Context - For one student who withdrew during the year, an improper amount was refunded. When identified in June 2024, the System refunded the additional $24. Cause and Effect - The System failed to review refund calculations and ensure the proper amount was refunded with the required time frame, which resulted in the System making an incorrect refund. Recommendation- The System should implement controls to ensure the proper amount ia refunded in a timely manner. They should also implement a process to ensure an independent review of the return submission to confirm refunds are properly processed. Views of Responsible Officials and Corrective Action Plan - The System returned the remainder of funds required. Firelands Regional Medical Center School of Nursing has implemented the following control to prevent this error in the future. The Financial Coordinator will submit a copy of the Return of Title IV funds report to the business office when returning funds. The business office will use this report to make sure the appropriate amount is posted to the student's account.
Finding 2023-002
Finding Type: Assistance Listing, Federal Agency, and Program Name: Student Financial Assistance Cluster, U.S Department of Education: 84.063 - Federal Pell Grant Program 84.007- Federal Suppemental Education Opportunity Grants 84.268- Federal Direct Student Loans Federal Award Identification Number and Year - N/A Pass-through Entity - N/A Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding – No Criteria - The System has 45 days from the date the System determines a student’s withdrawal date to calculate a return to Title IV refund calculation for the student and return the funds. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the System determines the student is no longer in attendance (34 CFR Section 668.22). Condition - For one student that required the return of Title IV funds, the System failed to refund the correct amount of funds. The calculation of funds to be returned was correct but the amount of funds originally refunded did not match the calculation. The amount of FSEOG funds "earned" was sent back instead of the amount meant to be returned. Questioned Costs - $24 Identification of How Questioned Costs Were Computed - Amount not properly refunded. Context - For one student who withdrew during the year, an improper amount was refunded. When identified in June 2024, the System refunded the additional $24. Cause and Effect - The System failed to review refund calculations and ensure the proper amount was refunded with the required time frame, which resulted in the System making an incorrect refund. Recommendation- The System should implement controls to ensure the proper amount ia refunded in a timely manner. They should also implement a process to ensure an independent review of the return submission to confirm refunds are properly processed. Views of Responsible Officials and Corrective Action Plan - The System returned the remainder of funds required. Firelands Regional Medical Center School of Nursing has implemented the following control to prevent this error in the future. The Financial Coordinator will submit a copy of the Return of Title IV funds report to the business office when returning funds. The business office will use this report to make sure the appropriate amount is posted to the student's account.
Finding 2023-002
Finding Type: Assistance Listing, Federal Agency, and Program Name: Student Financial Assistance Cluster, U.S Department of Education: 84.063 - Federal Pell Grant Program 84.007- Federal Suppemental Education Opportunity Grants 84.268- Federal Direct Student Loans Federal Award Identification Number and Year - N/A Pass-through Entity - N/A Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding – No Criteria - The System has 45 days from the date the System determines a student’s withdrawal date to calculate a return to Title IV refund calculation for the student and return the funds. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the System determines the student is no longer in attendance (34 CFR Section 668.22). Condition - For one student that required the return of Title IV funds, the System failed to refund the correct amount of funds. The calculation of funds to be returned was correct but the amount of funds originally refunded did not match the calculation. The amount of FSEOG funds "earned" was sent back instead of the amount meant to be returned. Questioned Costs - $24 Identification of How Questioned Costs Were Computed - Amount not properly refunded. Context - For one student who withdrew during the year, an improper amount was refunded. When identified in June 2024, the System refunded the additional $24. Cause and Effect - The System failed to review refund calculations and ensure the proper amount was refunded with the required time frame, which resulted in the System making an incorrect refund. Recommendation- The System should implement controls to ensure the proper amount ia refunded in a timely manner. They should also implement a process to ensure an independent review of the return submission to confirm refunds are properly processed. Views of Responsible Officials and Corrective Action Plan - The System returned the remainder of funds required. Firelands Regional Medical Center School of Nursing has implemented the following control to prevent this error in the future. The Financial Coordinator will submit a copy of the Return of Title IV funds report to the business office when returning funds. The business office will use this report to make sure the appropriate amount is posted to the student's account.