Corrective Action Plans

Finding 513572 (2024-001)

Material Weakness 2024

GA

Internal Control / Segregation of Duties Reporting

RECOMMENDATION: Marshall Jones recommends that the School receive additional assistance in improving their financial reporting processes from individuals who are familiar with GAAP. Marshall Jones also recommends that management establish policies and procedures to ensure that management level revie...

RECOMMENDATION: Marshall Jones recommends that the School receive additional assistance in improving their financial reporting processes from individuals who are familiar with GAAP. Marshall Jones also recommends that management establish policies and procedures to ensure that management level reviews of monthly and annual financial information are performed on a timely basis. RESPONSE: DeKalb Preparatory Academy will enhance its financial policies to strengthen internal controls and implement robust procedures to ensure the accurate reporting of operational results, timely closing of its books, and proper preparation of financial statements in compliance with GAAP. To support these improvements, DeKalb Preparatory Academy intends to hire a Chief Financial Officer who will oversee the development and implementation of these revised policies and procedures.

View Audit 331432

Finding 513567 (2024-001)

Significant Deficiency 2024

Town of Darien, Connecticut

CT

Allowable Costs / Cost Principles Reporting Significant Deficiency

COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Explanation of disagreement with audit finding: There is no disagr...

COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will formalize a review process to ensure all reports are reviewed and that the review is documented and retained. Name(s) of the contact person(s) responsible for corrective action: Jennifer Charneski Planned completion date for corrective action plan: December 31, 2024 If the United States Department of the Treasury has questions regarding this plan, please call Jennifer Charneski 203-656-7334.

View Audit 331418

Finding 513532 (2024-005)

Significant Deficiency 2024

North Kansas City School District No.74

MO

School Nutrition Programs Reporting Significant Deficiency § 200.303

Identifying Number: 2024-005 Reporting – Significant Deficiency U.S. Department of Agriculture Passed through Missouri Department of Elementary and Secondary Education Child Nutrition Cluster, Assistance Listing No. 10.555 (National School Lunch Program), 10.553 (School Breakfast Program), 10.582...

Identifying Number: 2024-005 Reporting – Significant Deficiency U.S. Department of Agriculture Passed through Missouri Department of Elementary and Secondary Education Child Nutrition Cluster, Assistance Listing No. 10.555 (National School Lunch Program), 10.553 (School Breakfast Program), 10.582 (Fresh Fruit and Vegetable Program) Federal award year 2023-2024 U.S. Department of Education Passed through Missouri Department of Elementary and Secondary Education Education Stabilization Fund, Assistance Listing No. 84.425C (Governor’s Emergency Education Relief Fund), 84.425D (Elementary and Secondary School Emergency Relief Fund), 84.425U (American Rescue Plan-Elementary and Secondary School Emergency Relief), 84.425W (American Rescue Plan-Elementary and Secondary School Emergency Relief-Homeless Children and Youth) Federal award year 2023-2024 Summary of Finding: Criteria: The Uniform Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance retirements. This includes controls to ensure that reports submitted are timely, complete, and accurate. Condition: The District did not have internal controls in place for federal reports to be reviewed for completeness and accuracy prior to submission. Cause: A lack of controls that could reasonably ensure this review had been performed by someone other than the preparer of the information. Effect or potential effect: The potential effect is submitting incomplete or inaccurate reports. Questioned costs: None Context: For all sample selections tested in the major programs, all reports were submitted timely and appeared to be accurate, however, there was no evidence that these reports were reviewed for completeness and accuracy prior to submission. Identification as a repeat finding, if applicable: Not applicable. Corrective Action: To ensure the accuracy of Federal reports/claims, Food service will implement the following procedures: Federal reporting and claims will be reviewed for accuracy and completeness by the Food service director or designee before they are submitted. The food service director or designee will initial report to document this review. Finance department personnel will implement the following procedures for other federal programs: One employee will start the ePeGS process. This employee will forward the documentation that they used to prepare the ePeGS filing to their supervisor. The supervisor will review the documentation and the items entered into ePeGS for accuracy. Once the supervisor is satisfied that the ePeGS filing is correct, he or she will submit the ePeGS filing. This process will be documented in the ePeGS history. Anticipated Completion Date: June 2025 (for the year ending June 30, 2025). Contact Person: Steve Marriott, Controller 816-321-5000 Steve.marriott@nkcschools.org

View Audit 331386

Finding 513478 (2024-002)

None 2024

Fox Valley Technical College District

WI

Special Tests & Provisions Student Financial Aid Internal Control / Segregation of Duties

To address the verification finding, we will implement quality control measures to detect and correct errors and develop a standardized checklist to ensure all required documents are obtained, reviewed, and corrections are made accurately. We will leverage the capabilities of the college’s new stude...

To address the verification finding, we will implement quality control measures to detect and correct errors and develop a standardized checklist to ensure all required documents are obtained, reviewed, and corrections are made accurately. We will leverage the capabilities of the college’s new student information system to ensure accurate and complete document requirements are assigned and conduct regular audits of verified ISIRs to identify any recurring issues. The corrective action plan will be evaluated on an on-going basis, with adjustments made as needed to maintain compliance and improve outcomes.

View Audit 331355

Finding 513473 (2024-001)

Significant Deficiency 2024

Basis Texas Charter Schools, Inc.

TX

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties

Subject: Management Response to FY 2024 Audit Findings The management of BASIS Texas Charter School, Inc. acknowledge receipt of the following finding for the audit year FY 2024. While agreeing with the findings, management submits the following as its response: Finding 2023-001: Procurement – Signi...

Subject: Management Response to FY 2024 Audit Findings The management of BASIS Texas Charter School, Inc. acknowledge receipt of the following finding for the audit year FY 2024. While agreeing with the findings, management submits the following as its response: Finding 2023-001: Procurement – Significant deficiency in internal control over compliance finding. Management Response Management will develop a tracking system to ensure all new personnel receives the required procurement and purchase training prior to having the ability to engage in any purchases. Parties Responsible: VP of Accounting Accounts Payable and Procurement Manager Senior Accountant The Corrective Action Plan will be put in place no later than January 1, 2025. Please let us know if you have any questions. Andrew Freeman Executive Director

View Audit 331353

Finding 513466 (2024-001)

Material Weakness 2024

North Davis Preparatory Academy

UT

Material Weakness Reporting Internal Control / Segregation of Duties

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

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

View Audit 331339

Finding 513460 (2024-001)

Significant Deficiency 2024

Middle Kentucky Community Action Partnership, Inc.

KY

Subrecipient Monitoring Reporting Significant Deficiency

Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date...

Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.

View Audit 331309

Finding 513458 (2024-001)

Significant Deficiency 2024

Gateway Techincal College District

WI

Student Financial Aid Reporting Significant Deficiency

U.S. Department of Education Gateway Technical College District respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings ...

U.S. Department of Education Gateway Technical College District respectfully submits the following corrective action plan for the year ended June 30, 2024. 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—FINANCIAL STATEMENT AUDIT Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2024-001 Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the District review its processes and internal controls designed to mitigate the risk of noncompliance with the stated criteria to ensure the information reported to NSLDS is consistent with District records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will take corrective action to correct the information for the one (1) exception noted in the audit. In addition, the District will review its procedures for the transmission of the required data to the National Student Clearinghouse, which assists the District in transmitting the data to the National Student Loan Data System. This review will include consideration of process enhancement to mitigate the risk of the error occurring again in future submissions. Name of the contact person responsible for corrective action: Travis Jansen, Registrar Planned completion date for corrective action plan: June 30, 2025 *** If the U.S. Department of Education has questions regarding this plan, please call Travis Jansen, Registrar at 262-564-2450.

View Audit 331307

Finding 513445 (2024-004)

Material Weakness 2024

Central Community Unit School District 3

IL

Internal Control / Segregation of Duties

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2023 & 2024 Child Nutrition Cluster- AL Number 10.555, 10.553 Finding No.: 2024-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequa...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2023 & 2024 Child Nutrition Cluster- AL Number 10.555, 10.553 Finding No.: 2024-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible and create checks and balances. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing

View Audit 331280

Finding 513444 (2024-003)

Material Weakness 2024

Central Community Unit School District 3

IL

Internal Control / Segregation of Duties

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023 & 2024 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2024-003 Condition: The District's accounting function is controlled by a limited number of individuals resul...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023 & 2024 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2024-003 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible and create checks and balances. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing

View Audit 331280

Finding 513443 (2024-001)

Significant Deficiency 2024

Simcha, Inc.

OH

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Management will maintain tighter scrutiny over the waiting list intake process and only appropriately qualified individuals will enter the waitlist. Additionally, sufficient notations will be made on the waiting list to provide documentation of management decisions and an auditable record of changes...

Management will maintain tighter scrutiny over the waiting list intake process and only appropriately qualified individuals will enter the waitlist. Additionally, sufficient notations will be made on the waiting list to provide documentation of management decisions and an auditable record of changes and updates to information. The waiting list will be printed out every 30 days and will be maintained in our files.

View Audit 331271

Finding 513399 (2024-001)

None 2024

The Open Door Network

CA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Management's Response/Planned Corrective Action: The Organizations Director overseeing these programs will engage with the Compliance Manager to review and establish policies to ensure documentation is retained. Additionally, staff will be trained on policies. This will be completed by February 202...

Management's Response/Planned Corrective Action: The Organizations Director overseeing these programs will engage with the Compliance Manager to review and establish policies to ensure documentation is retained. Additionally, staff will be trained on policies. This will be completed by February 2025.

View Audit 331259

Finding 513396 (2024-007)

Material Weakness 2024

Calhoun Community Unit School District 40

IL

Internal Control / Segregation of Duties

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2023 and 2024 Child Nutrition Cluster- AL Number 10.553, 10.555 Finding No.: 2024-007 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadeq...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2023 and 2024 Child Nutrition Cluster- AL Number 10.553, 10.555 Finding No.: 2024-007 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District needs to segregate duties where possible and create checks and balances. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing

View Audit 331255

Finding 513395 (2024-006)

Material Weakness 2024

Calhoun Community Unit School District 40

IL

Internal Control / Segregation of Duties

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023 and 2024 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2024-006 Condition: The District's accounting function is controlled by a limited number of individuals res...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023 and 2024 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2024-006 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District needs to segregate duties where possible and create checks and balances. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing

View Audit 331255

Finding 513383 (2024-003)

Significant Deficiency 2024

Platte Health Center

SD

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Finding Summary: The Health Center does not have a formally documented review and approval process in place to ensure compliance with the debt service co...

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Finding Summary: The Health Center does not have a formally documented review and approval process in place to ensure compliance with the debt service coverage ratio and working capital calculations. Responsible Individuals: Vicki Jensen, Chief Financial Officer Corrective Action Plan: Platte Health Center will perform debt service ratio and working capital calculations as part of their year-end close process. The calculations will be reported to the Board of Directors and be recorded in the meeting minutes. Anticipated Completion Date: June 30, 2025

View Audit 331222

Finding 513244 (2024-001)

Significant Deficiency 2024

Mississippi College

MS

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

2024 –001 Special Tests and Provisions – Return to Title IV Program: Student Financial Assistance Cluster Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268, 84.379 Name of Contact Person: Tawesia Colyer, Director of Financial Aid Corrective Action: Due to turnover in the Financial Aid Depart...

2024 –001 Special Tests and Provisions – Return to Title IV Program: Student Financial Assistance Cluster Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268, 84.379 Name of Contact Person: Tawesia Colyer, Director of Financial Aid Corrective Action: Due to turnover in the Financial Aid Department, the number of break days related to whole week breaks was entered into the academic calendar as 7 days instead of the correct 9 days. The process surrounding the entering of days into the academic calendar for breaks and the process for the calculation of any return of Title IV funds has been corrected for this matter. A new process went into effect as of August 1, 2024, and includes updating Policy and Procedures on R2T4 as well as more in-depth training for the Financial Aid staff. A back-up financial aid counselor to assist in R2T4 has been added and is involved in all training. All R2T4 withdrawals requiring a calculation are being added to a spreadsheet for review with the Director of Financial Aid which will be completed each semester. Additionally, the Office of Business Affairs has begun implementing internal control procedures to serve as a detective control. Of note, the calculations used in the 2023-2024 academic year resulted in no questioned costs and an over-return of funds to the U.S. Department of Education. Anticipated Completion Date: December 31, 2024

View Audit 331197

Finding 513223 (2024-004)

Material Weakness 2024

Southwestern Oregon Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.007,84.033,84.063,84.268 Recommendation: We recommend the College implement a formal documented review process for the R2T4 process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actio...

Student Financial Assistance Cluster – Assistance Listing No. 84.007,84.033,84.063,84.268 Recommendation: We recommend the College implement a formal documented review process for the R2T4 process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff in Business Office to now double-check and sign off on R2T4s after Financial Aid processes. Name(s) of the contact person(s) responsible for corrective action: Avena Singh Planned completion date for corrective action plan: November 2024.

View Audit 331167

Finding 513210 (2024-001)

Material Weakness 2024

Housing Authority of the City of Alamosa, Colorado

CO

HUD Housing Programs Material Weakness Reporting

2024-001 Application of Wait List Recommendation: Recommendation: It is recommended the Authority review all of the policies in place relating to the certification of tenants and the admittance of new tenants. It is also recommended that employees are trained on these policies and that periodic r...

2024-001 Application of Wait List Recommendation: Recommendation: It is recommended the Authority review all of the policies in place relating to the certification of tenants and the admittance of new tenants. It is also recommended that employees are trained on these policies and that periodic reviews are performed on tenant files to ensure compliance with policies. . Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in response to finding: The Organization will review the admission process to determine if additional controls can be implemented in the process and will document the policy in place. Name of the contact person responsible for corrective action: Brian Lujan, Executive Director Planned completion date for corrective action plan: January 2025

View Audit 331160

Finding 513152 (2024-001)

Material Weakness 2024

Melbourne Housing Authority

FL

Special Tests & Provisions HUD Housing Programs Material Weakness

2024-001 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance Condition: Unable to test HUD Form 52722, 52723, and the utility ledger for accuracy and completion. ...

2024-001 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance Condition: Unable to test HUD Form 52722, 52723, and the utility ledger for accuracy and completion. Recommendation: The Authority should retain the utility ledger for each fiscal year under audit. Action Taken: We concur with the recommendation. Due to the ongoing COVID-19 pandemic and related staff absences and turnover, we were not able to retain the utility ledger. We will retain the utility ledger for each fiscal year under audit. Effective Date: December 4, 2024 Contact Information: Michael Bean, Executive Director Melbourne Housing Authority 1401 Guava Avenue Melbourne, Florida 32935 (321) 775-1563

View Audit 331139

Finding 513144 (2024-003)

Significant Deficiency 2024

Community Health Partners, Inc.

MT

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Corrective Action Plan: As of 5/1/2024, Community Health Partners merged with One Health, which utilizes ADP as the electronic payroll service provider. The payroll process within One Health requires review and approval of timecards by supervisors and payroll administrators. One Health will ensure t...

Corrective Action Plan: As of 5/1/2024, Community Health Partners merged with One Health, which utilizes ADP as the electronic payroll service provider. The payroll process within One Health requires review and approval of timecards by supervisors and payroll administrators. One Health will ensure that payroll is processed and reviewed according to approved policies. Anticipated Completion Date: 12/31/2024 Contact Person Responsible for Corrective Action: Emily Faricy – Associate Vice President Finance

View Audit 331131

Finding 513130 (2024-002)

Significant Deficiency 2024

University of Western States

OR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Identifying Number: 2024-002 Finding: Special Tests: Enrollment Reporting – Improper Reporting of Withdrawal Date Applicable Regulation: Per the National Student Loan Data System (NSLDS) enrollment reporting guide (Section 4.4.3) when a student withdraws during a term, the effective date for the wi...

Identifying Number: 2024-002 Finding: Special Tests: Enrollment Reporting – Improper Reporting of Withdrawal Date Applicable Regulation: Per the National Student Loan Data System (NSLDS) enrollment reporting guide (Section 4.4.3) when a student withdraws during a term, the effective date for the withdrawn status is the withdrawal date used by the Institution in accordance with 34 CFR 668.22. Finding: 3 out of a total of 24 students tested for enrollment reporting in NSLDS had an incorrect date listed as the effective date of the student’s enrollment status. Summary: During our enrollment testing, we noted that the effective date of withdrawal in NSLDS for 3 students tested was incorrectly listed as the date of determination by UWS instead of the withdrawal date determined in accordance with 34 CFR 668.22. Internal controls in place did not identify the errors. Three students with incorrect enrollment reporting dates were due to the student’s out of school status treated by the relevant University department as an unofficial withdrawal instead of an official withdrawal for enrollment reporting purposes. The Dates of Determination were therefore used incorrectly. Corrective Action Planned or Taken: The University of Western States has updated its policy for all out of school and reporting for all out of school students. Additionally, an internal Decision Tree resource document has also been created for use when processing student withdrawals and reporting student statuses. All out of school students will have the appropriate out of school date selected and submitted for enrollment roster reporting based on the updated policy and the supplemental Decision Tree. UWS staff has also reviewed all students and confirms reporting statuses align with the updated policy. Contact Person: Michelle Miller, Senior Vice President of Enrollment Management mmiller10@tcsedsystem.edu Anticipated Completion Date: September 17, 2024

View Audit 331120

Finding 513129 (2024-001)

Significant Deficiency 2024

University of Western States

OR

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

Identifying Number: 2024-0001 Finding: Eligibility – Determining Federal Direct Student Loan Awards Applicable Regulation: Per 34 CFR 685.203(b)(iii), in the case of a graduate or professional student for a period of enrollment beginning on or after July 1, 2012, the total amount the student may bo...

Identifying Number: 2024-0001 Finding: Eligibility – Determining Federal Direct Student Loan Awards Applicable Regulation: Per 34 CFR 685.203(b)(iii), in the case of a graduate or professional student for a period of enrollment beginning on or after July 1, 2012, the total amount the student may borrow for any academic year of study under the Unsubsidized Loan program may not exceed $8,500. Per 34 CFR 685.203(c)(2)(v), the additional amount that a student described in paragraph (c)(1)(i) of this section may borrow under the Direct Unsubsidized Loan Program for any academic year of student may not exceed the following: in the case of a graduate or professional student, $12,000. Finding: UWS improperly awarded 6 out of 6 students Unsubsidized Federal Direct Loans in excess of the maximum amount for one academic year of $20,500. Summary: During testing of eligibility, six out six students selected for testing within the Doctor of Naturopathic Program were overawarded Unsubsidized Federal Direct Loans. Eligibility testing was performed over 40 other students with no exceptions. We determined that UWS improperly awarded 6 out of 6 students Unsubsidized Federal Direct Loans in excess of the maximum amount for one academic year of $20,500. The total overawards accumulated to $119,443 in total loan funds. The students were awarded the higher annual Direct Unsubsidized Loan limits for certain graduate and professional health professions students. Schools may award the increased unsubsidized amounts to students who are enrolled at least half time in certain health professions programs. The programs must be accredited by specific accrediting agencies for students to qualify for additional unsubsidized loan amounts. The UWS Naturopathic Medicine Doctoral program has not yet achieved the required accreditation from The Council on Naturopathic Medical Education Corrective Action Planned or Taken: During the course of an internal audit of student awards in the Naturopathic Medicine Doctoral program it was determined that the required programmatic accreditation had not been achieved from the Council on Naturopathic Medical Education to qualify for the additional Health Professions unsubsidized loan eligibility. As a result of this finding a thorough audit was completed for all students that were enrolled in the program since the first class began in October of 2023. In total six students were identified, and awards were adjusted to the proper annual loan limit of $20,500. The Institution made students whole by forgiving any student balances that would have been paid by theover award amount. In addition, the software configuration was changed to ensure moving forward that students receive up to the proper maximum of $20,500 until proper accreditation is achieved. Contact Person: Michelle Miller, Senior Vice President of Enrollment Management mmiller10@tcsedsystem.edu Anticipated Completion Date: September 13, 2024

View Audit 331120 Questioned Costs: $1

Finding 513127 (2024-003)

None 2024

Carlyle Community Unit School Dist. #1

IL

Reporting Internal Control / Segregation of Duties

We recommend that steps are taken, including oversight by a second employee, to ensure that expenditure reports do not include accrued costs. The District will take the necessary steps to review expenditure reports to ensure they do not include accrued costs.

View Audit 331105

Finding 513124 (2024-004)

Material Weakness 2024

Independent School District No 113

MN

Internal Control / Segregation of Duties Material Weakness Matching / Level of Effort / Earmarking

Finding 2024-004 Department of Education Federal Financial Assistance Listing 84.425 COVID-19 Education Stabilization Fund Special Tests – Wage Rate Requirement Material Weakness in Internal Control over Compliance Finding Summary: Eide Bailly LLP noted that the District did not satisfy the requirem...

Finding 2024-004 Department of Education Federal Financial Assistance Listing 84.425 COVID-19 Education Stabilization Fund Special Tests – Wage Rate Requirement Material Weakness in Internal Control over Compliance Finding Summary: Eide Bailly LLP noted that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Kevin Wellen, Superintendent Corrective Action Plan: The District will establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2025

View Audit 331097

Finding 513123 (2024-005)

Material Weakness 2024

Independent School District No 113

MN

Internal Control / Segregation of Duties Material Weakness Reporting

Finding 2024-005 Department of Education Federal Financial Assistance Listing 84.041 Impact Aid Reporting Material Weakness in Internal Control over Compliance Finding Summary: The District lacked a system of internal control for the review and approval of the Impact Aid application, specifically re...

Finding 2024-005 Department of Education Federal Financial Assistance Listing 84.041 Impact Aid Reporting Material Weakness in Internal Control over Compliance Finding Summary: The District lacked a system of internal control for the review and approval of the Impact Aid application, specifically relating to enrollment numbers included on the application. Responsible Individuals: Kevin Wellen, Superintendent Corrective Action Plan: The District will establish controls to review and approve all reporting required under Uniform Guidance. Anticipated Completion Date: June 30, 2025

View Audit 331097

Corrective Action Plans

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