Corrective Action Plans

Finding 504815 (2024-004)

Significant Deficiency 2024

SD

Special Tests & Provisions Student Financial Aid Significant Deficiency

Department of Agriculture Federal Financial Assistance Listing #10.766 Communities Facilities Loans and Grants Finding Summary: There was no documented independent review of the monthly reserve fund account reconciliations as compared to the required minimum balance. Responsible Individuals: Teres...

Department of Agriculture Federal Financial Assistance Listing #10.766 Communities Facilities Loans and Grants Finding Summary: There was no documented independent review of the monthly reserve fund account reconciliations as compared to the required minimum balance. Responsible Individuals: Teresa Mallett, Chief Financial Officer Corrective Action Plan: The Board of Directors will be given an update at each board meeting with the balance in the reserve account with the required minimum balance covenant requirement. This notification will be documented in the board minutes. Anticipated Completion Date: September 24, 2024

View Audit 327501

Finding 504807 (2024-005)

Significant Deficiency 2024

Beaver River Central School District

NY

Reporting Significant Deficiency Internal Control / Segregation of Duties

See Finding Control Number 2024-004 for the Criteria, Condition, Effect, and Recommendation, and Views of Responsible Officials and Planned Corrective Actions. Finding 2024-004 is considered a significant deficiency in internal control over financial reporting and compliance with the requirements of...

See Finding Control Number 2024-004 for the Criteria, Condition, Effect, and Recommendation, and Views of Responsible Officials and Planned Corrective Actions. Finding 2024-004 is considered a significant deficiency in internal control over financial reporting and compliance with the requirements of federal programs.

View Audit 327488

Finding 504806 (2024-002)

Significant Deficiency 2024

Saint Leo University, INC

FL

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

Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct payment periods and are completed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct payment periods and are completed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The staff responsible for R2T4 calculations have changed. The staff currently completing these calculations have gone through training and a new tool has been provided, a quality control (QC) spreadsheet. This spreadsheet will be used to double-check payment period dates, used in the system calculation, to ensure ensure it is consistently pulling accurate data and is reviewed weekly. Name(s) of the contact person(s) responsible for corrective action: Brenda Clark Planned completion date for corrective action plan: December 2024

View Audit 327479

Finding 504804 (2024-001)

Significant Deficiency 2024

Saint Leo University, INC

FL

Questioned Costs Student Financial Aid Significant Deficiency

NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no d...

NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The policy regarding program start dates has been changed and training has occurred to inform the community of the change in processes; data accuracy is consistently monitored by the Registrar’s Office. Name(s) of the contact person(s) responsible for corrective action: Kelsea Gonzalez Planned completion date for corrective action plan: Older program start dates for separated students have been updated with the conclusion of the corrective action plan from 2022-23, ending on 6/30/24, which overlapped with the 2023-24 audit.

View Audit 327479 Questioned Costs: $1

Finding 504785 (2024-005)

Material Weakness 2024

Clintondale Community Schools

MI

Questioned Costs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

SEE CORRECTIVE ACTION PLAN IN AUDIT

View Audit 327421 Questioned Costs: $1

Finding 504768 (2024-003)

None 2024

Wayland Baptist University

TX

Questioned Costs Internal Control / Segregation of Duties

Incorrect Pell Calculations Recommendation: We recommend a process be used to adjust Pell to be paid in alignment with enrollment status. Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting will continue to provide in-house training...

Incorrect Pell Calculations Recommendation: We recommend a process be used to adjust Pell to be paid in alignment with enrollment status. Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting will continue to provide in-house training to all financial aid staff to ensure proper understanding of Pell calculations. Each Summer session, the Office of Financial Aid will request weekly Summer enrollment reports to audit students for Summer Pell Grant eligibility. Person Responsible for Corrective Action Plan: Robert Hamilton, Executive Director of Financial Aid and Brooke Tyler, Assistant Director of Compliance & Reporting Anticipated Date of Completion: May 31, 2025

View Audit 327385 Questioned Costs: $1

Finding 504766 (2024-002)

Significant Deficiency 2024

Wayland Baptist University

TX

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

2024-002 Return of Title IV (R2T4) Calculations Recommendation: We recommend the University continue to provide additional training for counselors performing R2T4 calculations. Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting wil...

2024-002 Return of Title IV (R2T4) Calculations Recommendation: We recommend the University continue to provide additional training for counselors performing R2T4 calculations. Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting will provide regular in-house R2T4 training specific to WBU for all financial aid staff. All financial aid staff responsible for R2T4 will be required to complete pertinent training provided by FSA and purchased through NASFAA. Person Responsible for Corrective Action Plan: Robert Hamilton, Executive Director of Financial Aid and Brooke Tyler, Assistant Director of Compliance & Reporting Anticipated Date of Completion: December 15, 2024.

View Audit 327385

Finding 504758 (2024-001)

Significant Deficiency 2024

Northwest Nazarene University

ID

Student Financial Aid Reporting Significant Deficiency

Title: Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement wi...

Title: Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have confirmed that both Undergraduate and Graduate processes for enrollment reporting are aligned, we reviewed the processes, and provided updated training to all employees who enter dates in our record-keeping system. We have a plan in place to provide updated and timely training for any new employees responsible for NSLDS reporting data. Name(s) of the contact person(s) responsible for corrective action: Dwight R Berreth Planned completion date for corrective action plan. August 1, 2024

View Audit 327382

Finding 504753 (2024-001)

Material Weakness 2024

Mitchell Public Schools

NE

Reporting Internal Control / Segregation of Duties

Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, management and the Board of Education should constantly be aware of the possibility that errors or fraud could occur and contin...

Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, management and the Board of Education should constantly be aware of the possibility that errors or fraud could occur and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate. Action Taken: The District has assessed the benefits and costs associated with proper segregation of duties for the District and has determined that costs would outweigh benefits received. The District understands the inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authorization when appropriate. The District requires monthly reporting to the Board of Education for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The District will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.

View Audit 327372

Finding 504751 (2024-003)

Material Weakness 2024

Housing Authority of the City of Imperial, Nebraska

NE

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Finding 2024-003 The Authority agrees with the finding and responds by stating that our project is relatively small with only one administrative staff. The Board has reviewed this issue and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies a...

Finding 2024-003 The Authority agrees with the finding and responds by stating that our project is relatively small with only one administrative staff. The Board has reviewed this issue and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies and accepts them.

View Audit 327370

Finding 504708 (2024-001)

Significant Deficiency 2024

St. Vrain Valley School District Re-1j

CO

Questioned Costs Cash Management Eligibility

Action taken in response to finding: The employee responsible for eligibility processing and verification is new to the process. The employee attended all of the trainings provided by CDE prior to conducting verification. The employee misinterpreted “net wages” vs “gross wages” on the paystub, whi...

Action taken in response to finding: The employee responsible for eligibility processing and verification is new to the process. The employee attended all of the trainings provided by CDE prior to conducting verification. The employee misinterpreted “net wages” vs “gross wages” on the paystub, which led to this discrepancy. The household had listed net wages on their application this year and prior years. The student’s status was corrected and backdated to the verification response date. April and May 2024 claims are not affected by overpayment due to the student’s status having been updated before claims were sent to the state for payment. USDA disregards overpayment of reimbursement if the amount does not exceed $600 annually (Section 119c). Since the amount is not over $600, CDE is not required to collect the discrepancy. The District will move into 100% Community Eligibility Provision (CEP) for SY 2024-2025, and continuing for up to 5 consecutive years following enrollment into the provisional program. CEP does not require income application submittal, thus does not host an annual verification certification because data is received solely through Direct Certification reports provided by CDE monthly. Staff responsible for eligibility determination will continue to take the online trainings from CDE and our Nutrition Software annually as required. Name(s) of the contact person(s) responsible for corrective action: Kari Jacobs Planned completion date for corrective action plan: 5/2/2024

View Audit 327327 Questioned Costs: $1

Finding 504696 (2024-004)

Significant Deficiency 2024

Village of Rantoul

IL

Reporting Allowable Costs / Cost Principles Significant Deficiency § 200.303

Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village strengthen internal controls over the review process of the annual grant reporting prior to the report submission. This review should be documented. Explanation of disagreement with aud...

Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village strengthen internal controls over the review process of the annual grant reporting prior to the report submission. This review should be documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A procedure will be implemented for the review of the report submission including the proper documentation of the review Name of the contact person responsible for corrective action: Angela Schults, Comptroller Planned completion date for corrective action plan: 1 April 2025

View Audit 327310

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 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 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

Finding 504608 (2024-001)

None 2024

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.

View Audit 327191

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

Finding 504578 (2024-001)

None 2024

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 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

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.

View Audit 327038 Questioned Costs: $1

Finding 504485 (2024-003)

Material Weakness 2024

Ecorse Public Schools

MI

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Issue: Material Weakness in Internal Controls Over Financial Reporting and Material Noncompliance - Allowable Activities and Chart of Accounts and Budget Monitoring Corrective Action Plan: The district is updating and correcting all accounts in accordance with the 1022 manuals.

View Audit 327038 Questioned Costs: $1

Finding 504481 (2024-001)

Significant Deficiency 2024

College of Southern Idaho

ID

Special Tests & Provisions Student Financial Aid Reporting

Finding: 2024-00 I Federal Agency Name: U.S. Department of Education Assistance Listing Number(s}: 84.007, 84.033, 84.063, and 84.268. Program Name: Student Financial Assistance Cluster Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely ...

Finding: 2024-00 I Federal Agency Name: U.S. Department of Education Assistance Listing Number(s}: 84.007, 84.033, 84.063, and 84.268. Program Name: Student Financial Assistance Cluster Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student's enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student's enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. During the testing of compliance for Enrollment Reporting, there was I instance out of 60 students tested where the change in student's enrollment status was not updated in NSLDS within 60 days of the effective date of the change. There was 1 instance out of 60 students tested where the enrollment status per CSI records did not agree to the enrollment status that was certified in NSLDS. Responsible Individuals: Bethany Parmer, Office of the Registrar, and Larisa Alexander, Information Technology Staff Corrective Action Plan: As a corrective measure, we have assigned a single point of contact to manage the submission of dates to the Clearinghouse, which then feeds the data to NLDS. This process was implemented last year and has proven effective, as the individual in charge has developed significant expertise and improved our reporting accuracy. However, during our transition to the new student system, we discovered that incorrect data was being fed from Jenzabar, which caused the finding. CSI will no longer input dates into both systems. The data is submitted in one system, and the systems communicate with each other, ensuring consistency and preventing discrepancies in dates. The follow chart demonstrates the flow of information for how the CAP will occur.

View Audit 327020

Corrective Action Plans

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