Corrective Action Plans

Finding 503773 (2024-003)

Significant Deficiency 2024

MI

Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency

Auditor Description of Condition and Effect. Throughout the year journal entries were posted without independent approval. As a result of this condition, the District is exposed to an increased risk that misstatements or misappropriations might occur and not be detected by management in a timely ma...

Auditor Description of Condition and Effect. Throughout the year journal entries were posted without independent approval. As a result of this condition, the District is exposed to an increased risk that misstatements or misappropriations might occur and not be detected by management in a timely manner. Auditor Recommendation. We recommend that the District's journal entries be independently reviewed, signed and dated, as evidence of this control. Corrective Action. The District will implement a new procedure to ensure each journal entry goes through a review process before being posted. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025

View Audit 326057

Finding 503767 (2024-002)

Material Weakness 2024

The School District of the City of Harper Woods

MI

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2024-002 – Material Weakness & Material Noncompliance – Special Tests and Provisions related to the Education Stabilization Fund, Assitance Listing Number 84.425U, Award Number 213713/2122 Corrective Action The District’s Chief Financial Team in coordination with the financial consultants w...

Finding 2024-002 – Material Weakness & Material Noncompliance – Special Tests and Provisions related to the Education Stabilization Fund, Assitance Listing Number 84.425U, Award Number 213713/2122 Corrective Action The District’s Chief Financial Team in coordination with the financial consultants will continue to tighten procedures relating to grant expenditures as well as include prevailing wage language in any construction projects that are paid with federal funds. This correction will be completed by 6/30/25.

View Audit 326047 Questioned Costs: $1

Finding 503762 (2024-001)

Significant Deficiency 2024

McKinley Ii, Inc.

IL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 were improperly charged to the Project during the year ended June 30, 2024...

Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 were improperly charged to the Project during the year ended June 30, 2024. This Project and a separate Project are located on the same street which contributed to the error. The Finance team currently reviews and will continue to review invoices charged to each Project to ensure invoices are charged to the proper Project. Contact person responsible for corrective action – Brian Grundy Completion Date – September 30, 2024

View Audit 326031

Finding 503761 (2024-001)

Significant Deficiency 2024

Ada S. McKinley Community Services, Inc. Group Homes

IL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 which should have been charged to this Project were improperly charged to a s...

Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 which should have been charged to this Project were improperly charged to a separate Project during the year ended June 30, 2024. This Project and the separate Project are located on the same street which contributed to the error. The Finance team currently reviews and will continue to review invoices charged to each Project to ensure invoices are charged to the proper Project. Contact person responsible for corrective action – Brian Grundy Completion Date – September 30, 2024

View Audit 326028

Finding 503753 (2024-003)

Significant Deficiency 2024

Prairie Inn Corporation

ND

Cash Management HUD Housing Programs Significant Deficiency

Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities, Federal Assistance Listing #14.181 Finding Summary: The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. Th...

Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities, Federal Assistance Listing #14.181 Finding Summary: The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. The Corporation did not have the deposit amount determined timely enough to have the project funds deposited within 60 days of the fiscal year end. Corrective Action Plan: We will implement controls to ensure the required amount of project fund are deposited within 60 days following the end of the fiscal year. Responsible Individual: Josh Plecity, Finance Director Anticipated Completion Date: 12/31/2024

View Audit 326009

Finding 503751 (2024-001)

Significant Deficiency 2024

The Village of Brush Park Manor Paradise Valley

MI

Questioned Costs Internal Control / Segregation of Duties Eligibility

Finding Number: 2024-001 Condition: The Organization failed to maintain the proper EIV and tenant file documentation Planned Corrective Action: Management has acknowledges the significant deficiency in internal control over compliance and will implement proper procedures and controls to ensure EIV i...

Finding Number: 2024-001 Condition: The Organization failed to maintain the proper EIV and tenant file documentation Planned Corrective Action: Management has acknowledges the significant deficiency in internal control over compliance and will implement proper procedures and controls to ensure EIV is properly utilized and tenant file information is properly maintained to support tenant eligibility. Contact person responsible for corrective action: Bruce Blalock Anticipated Completion Date: 12/31/24

View Audit 326005 Questioned Costs: $1

Finding 503749 (2024-001)

Significant Deficiency 2024

Sarasota Housing Authority

FL

Questioned Costs HUD Housing Programs Significant Deficiency

Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers program and has implemented internal control procedures that will ensure compliance of federal regulations. Prepared by: Ana Mejia – HC...

Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers program and has implemented internal control procedures that will ensure compliance of federal regulations. Prepared by: Ana Mejia – HCV Director Description Problem #1: The HCV department has had an Audit’s finding in the inspections department due to inspections not completed within the required timeframe. Description Problem #2: The HCV department has had an Audit finding in the inspection department due to not placing units on abatement after failing two inspections. Cause Analysis: When the inspector completes an inspection, the Case Managers receive a notification from PHAWEB. These notifications were missed due to the case managers receiving several notifications for different reasons, and the notifications did not specify to a second failed inspection. Therefore, these were easy to miss. 1. The inspector was not required to copy Director alerting of upcoming abatement; therefore, providing a copy of the 2nd failed letter to anyone as a form of check and balances. 2. The Inspector was given the task of scheduling his own inspections and sending notifications to both participants and owners without proper training. This task is very time-consuming and requires ample time to be able to process and schedule inspections, this caused the inspector to miss and not schedule some of the units. Corrective Action Steps: • Print the following reports monthly: ▪ PHA-WEB: Annual/Biennial/ Triennial Inspection Status Report. ▪ REAC: SEMAP Indicators report for Indicator 12 (Annual Inspections). ▪ PIC Reports. • The HCV inspector will no longer schedule and send inspection letters. That has been assigned to another HCV employee. • Review these reports and investigate any late inspections to determine the reason inspection (s) has not been completed, (example: participant is moving, participant has moved, participant has ported out of jurisdiction, or participant is terminated from the program). • Schedule inspections that are due if not scheduled already. • The Inspector will provide the HCV Director and the assigned Case Manager with a copy of the 2nd Failed letter. • The Case Manager will place payment on hold. • The HCV Director will inform the Landlord Liaison to contact owners to discuss the upcoming abatement. • The HCV Director placed a reminder under tasks for end of month to follow up and verify hold is placed and/or inspection has not passed. Person responsible: HCV Director and any staff assigned by the HCV Director. William Russell, Chief Executive Officer, will be responsible to implement this corrective action by March 31, 2025.

View Audit 325989 Questioned Costs: $1

Finding 503748 (2024-001)

Significant Deficiency 2024

Catholic Charities of Dallas, Inc.

TX

Internal Control / Segregation of Duties Reporting

The internal control deficiency noted is related to the 2023-2024 Resettlement Program required compliance reporting of program activity. There were various situations last year where the program did not make sure the reports were keyed into the MRIS system by the due date. To prevent the noncomplia...

The internal control deficiency noted is related to the 2023-2024 Resettlement Program required compliance reporting of program activity. There were various situations last year where the program did not make sure the reports were keyed into the MRIS system by the due date. To prevent the noncompliance in the future the following actions will be taken: The R&P team has establisthed a delegate to submit the report in any event the R&P specialist is out on leave to avoid any delays. The reception and placement team has created quarterly calender reminders for the R&P team to submit the report. The reception and placement team has created quarterly calander reminders for the accounting team to approve the report after approval by either the Director Refugee Services or Chief Service Officer. R&P will make it a priority to communicate with accounting when the submission of the report has been completed and then confirm approval with accounting to bridge any gaps of communication. Name of Person Responsible: LeAnn Richburg, CFO, Anticipated Completion Date: June 30, 2025 Signed, Leann Richburg 10/23/24

View Audit 325986

Finding 503741 (2024-001)

Significant Deficiency 2024

Evergreen Terrace, Inc.

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Name of auditee: Evergreen Terrace, Inc. HUD auditee identification number: 074-EE016 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current...

Name of auditee: Evergreen Terrace, Inc. HUD auditee identification number: 074-EE016 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: Statement of condition # 2024-001: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within nine months after the fiscal period end date on March 31, 2024. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024.

View Audit 325975

Finding 503739 (2024-001)

Significant Deficiency 2024

Diamond Heights, Inc.

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Name of auditee: Diamond Heights, Inc. HUD auditee identification number: 074-EE034 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current F...

Name of auditee: Diamond Heights, Inc. HUD auditee identification number: 074-EE034 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2024-001: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within nine months after the fiscal period end date on March 31, 2024. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024.

View Audit 325974

Finding 503737 (2024-001)

Significant Deficiency 2024

Fairmount Park Senior Housing, Inc.

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Name of auditee: Fairmount Park Senior Housing, Inc. HUD auditee identification number: 074-EE030-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-2...

Name of auditee: Fairmount Park Senior Housing, Inc. HUD auditee identification number: 074-EE030-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2024-001: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within nine months after the fiscal period end date on March 31, 2024. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024.

View Audit 325973

Finding 503735 (2024-001)

Significant Deficiency 2024

Riverside Gardens, Inc.

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Name of auditee: Riverside Gardens, Inc. HUD auditee identification number: 074-EE008 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Curren...

Name of auditee: Riverside Gardens, Inc. HUD auditee identification number: 074-EE008 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2024-001: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within nine months after the fiscal period end date on March 31, 2024. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024.

View Audit 325972

Finding 503661 (2024-003)

Significant Deficiency 2024

Dunwoody College of Technology

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: Ther...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely 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: Since uncovering this concern, the College is actively working with our third-party vendor (NSC) and our reporting team to resolve the technical issues that caused the errors. We have corrected the dates in NSLDS for the affected students. We have added an additional audit of data submitted to NSC and in NSLDS to rectify any technical errors within the required timeframe. Name of the contact person responsible for corrective action: Jaz Hofbauer, Registrar Planned completion date for corrective action plan: This process is in place for the 2024-2025 academic year.

View Audit 325860

Finding 503657 (2024-002)

Significant Deficiency 2024

Dunwoody College of Technology

MN

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College evaluate the transfer students’ status each semester. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: T...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College evaluate the transfer students’ status each semester. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The student affected by this deficiency gave erroneous information about attendance at another college in the same year as their intent to begin at Dunwoody. The processor failed to follow protocol to check for a transcript in NSLDS. The student had only used some of their loan eligibility at the previous institution in the fall semester, so we returned $5,250 in direct loan funds for this student. The student correctly retained the remaining $4,250 for the spring semester at Dunwoody. The total over award was not $9,500 but $5,250. Going forward, the financial aid counselors will be vigilant to search out every student in NSLDS before issuing the student any additional funding. There is now a check and balance in place that will catch anything the financial aid counselor might miss. Name of the contact person responsible for corrective action: Margaret Price, Director of Financial Aid Planned completion date for corrective action plan: This process is in place for the 2024-2025 academic year.

View Audit 325860 Questioned Costs: $1

Finding 503653 (2024-001)

Significant Deficiency 2024

Dunwoody College of Technology

MN

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College correct there mistake and review the amount of days scheduled in each break for next fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audi...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College correct there mistake and review the amount of days scheduled in each break for next fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finding was caused by incorrectly calculating the Spring Break dates in the academic calendar. The former Director of Financial Aid accounted for the weekdays of break (M-F=5 days) instead of the required full week plus shouldering weekend dates (9 calendar days) as it should have been entered. This erroneous entry was not noticed or caught in a self-audit process. We have completed a 100% file review of withdrawn students and updated the break calculation to correct the error for this year, and moving forward we will conduct two levels of review when entering calculation parameters to ensure accuracy of break calculation. We have updated the affected students’ R2T4 calculations and sent the fund updates to COD on September 20th. The corrective action taken by the current Director of Financial Aid is to ensure there are two extra reviewers added to each future parameter rollover to make sure all dates are accurate in our processing software, as well as a second review of each completed R2T4. Name of the contact person responsible for corrective action: Margaret Price, Director of Financial Aid Planned completion date for corrective action plan: This new process is already in place for the 2024-2025 academic year.

View Audit 325860 Questioned Costs: $1

Finding 503652 (2024-001)

Material Weakness 2024

City of Cushing

OK

Internal Control / Segregation of Duties

To Whom it May Concern: The City Administration notes that it agrees with the auditors’ recommendation. Current Administration recognizes there is a need to update license holder contracts to standard leases and reasonable market rates. The City Administration reports that steps are being taken to...

To Whom it May Concern: The City Administration notes that it agrees with the auditors’ recommendation. Current Administration recognizes there is a need to update license holder contracts to standard leases and reasonable market rates. The City Administration reports that steps are being taken to adjust licensing/rental rates in order to come into compliance with the FAA. The City Administration further explains that it recognizes the need for strong internal controls over the receipt and billing of all revenue streams. The Finance Division has sought out internal controls training scheduled for December 2024. Once referenced licensee/rental rates are updated, the Finance Division looks to request updating the payment/collections processes for airport licensee/tenant payments. The City Administration believes there are currently positive strides being taken in resolution of the identified audit finding. The Administration states the above corrective actions are anticipated to be completed and implemented by Fiscal Year end June 30, 2025

View Audit 325856

Finding 503626 (2024-004)

Material Weakness 2024

Jasper-Troupsburg Central School District

NY

Internal Control / Segregation of Duties

Adjusting Journal Entries and Required Disclosures to the Financial Statements ...

Adjusting Journal Entries and Required Disclosures to the Financial Statements Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the new pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. The School Business Official, Adam Button, will continue to review and work with the external auditors regarding all adjusting journal entries for the year ending June 30, 2025.

View Audit 325829

Finding 503538 (2024-001)

Material Weakness 2024

Coldwater Community Schools

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

The District will work with the Assistant Superintendent of Curriculum and Instruction and the payroll supervisor to ensure that pars are matching what is being charged in the payroll system. A form will be created to ensure that they align and both parties will sign off on it quarterly.

View Audit 325665

Finding 503536 (2024-001)

None 2024

University of St. Francis

IL

Questioned Costs Special Tests & Provisions Student Financial Aid

2024-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264 Grant Period - Year Ended May 31, 2024 Condition Found During our return of Title IV Fund testing we noted that the Universit...

2024-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.264 Grant Period - Year Ended May 31, 2024 Condition Found During our return of Title IV Fund testing we noted that the University did not calculate or return Title IV for students who ceased attendance correctly for two students out of eleven. The University used the incorrect number of days for the total days in the period of enrollment when calculating the return of Title IV.We consider this to be an instance of non-compliance relating to the Special Tests and ProvisionsCompliance Requirement. Corrective Action Plan Moving forward, the financial aid team will implement internal controls: Marlon Jones, Director of Financial Aid will process the R2T4 using COD instead of Banner. So, Marlon will ensure that the dates for fall break (fall term)/spring break (spring term) are properly utilized within the R2T4 calculations, prior to the start of the terms. After Marlon’s initial process of completing the R2T4 calculation in COD, Erika Guzman, Associate Director, will check the completed R2T4 to ensure precise calculations. This new addition will ensure that two people are determining the accuracy of the R2T4’s, as well as ensuring that the breaks during the terms, are included. Responsible Person for Corrective Action Plan Marlon Jones Jr and Erika Guzman Implementation Date of Corrective Action Plan 9/23/2024

View Audit 325664 Questioned Costs: $1

Finding 503506 (2024-001)

None 2024

Mid-America Christian University

OK

Student Financial Aid Eligibility Reporting

Re: Response to References Number 2024-001 Student Financial Aid Cluster View of Responsible Officials: Comments on Finding and Recommendation The University agrees that the department did not accurately report the dates of two students' tested enrollment status changes. One date was off by two days...

Re: Response to References Number 2024-001 Student Financial Aid Cluster View of Responsible Officials: Comments on Finding and Recommendation The University agrees that the department did not accurately report the dates of two students' tested enrollment status changes. One date was off by two days, and the second one was off by ten days. This was caused by human error when updating the National Student Clearinghouse error report. Corrective Action Plan for References Number 2024-001 Student Financial Aid Cluster: The University Registrar provided additional training to the staff on the proper way to report status changes when a student withdraws to ensure the actual date of the withdrawal request is used instead of the final date of the term. This training occurred on 9.3.24 before the September National Student Clearing House (NSCH) was submitted. The University Registrar will review the error reports with the staff to ensure the dates are entered correctly before submission. Mid-America Christian University’s University Registrar, Stephanie Davidson, will be responsible for ensuring this corrective action plan is followed as outlined. Stephanie can be reached at stephanie.davidson@macu.edu or 405-692-3241

View Audit 325623

Finding 503499 (2024-002)

Significant Deficiency 2024

Northwestern College

IA

Student Financial Aid Reporting Significant Deficiency

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...

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: Starting in 2025-26 the College is transitioning to a new ERP, a more robust software system, that will correct this issue. However, in the meantime, the financial aid office will not rely on our current software to automatically match COD Disbursement dates with student account posting dates. The financial aid and business offices will communicate to ensure posting to student accounts are done on the same day as aid is disbursed. In addition, the financial aid and business offices will add a new process to compare COD reports with current software reports on a regular basis to look for any discrepancies. Any discrepancies found will be manually corrected on a timely basis. Name(s) of the contact person(s) responsible for corrective action: Eric Anderson, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2025

View Audit 325620

Finding 503492 (2024-001)

Significant Deficiency 2024

Northwestern College

IA

Student Financial Aid Reporting Significant Deficiency

Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement wit...

Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The 2022-23 audit identified similar issues regarding NSLDS enrollment reporting. Following the 2022-23 audit, the College changed the submission dates to the NSC to allow more time for the NSC to timely report to the NSLDS. Upon further research following the 2023-24 audit, the College learned that this finding relates to manually reported graduates and withdrawn students. Graduates reported during the automated file submittal process were reported as graduating at end of term, while graduates reported manually were reported as graduating on the College’s actual commencement date (one day different than end of term). Going forward the Registrar will be consistent in reporting graduation dates using the end of term for all graduating students. As for the reporting of withdrawals, the Registrar will manually update the enrollment status and effective dates in NSLDS to ensure accurate and timely reporting in the 2024-25 fiscal year. Starting in 2025-26 the College is transitioning to a new ERP, a more robust software system, that will correct this issue. Name(s) of the contact person(s) responsible for corrective action: Austin Nyhof, Registrar Planned completion date for corrective action plan: June 30, 2025

View Audit 325620

Finding 503475 (2024-001)

Significant Deficiency 2024

Concordia University, Nebraska

NE

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the cam...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus and program level is aligning with the University. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Training on National Student Clearinghouse reporting steps when a non-returning student is processed after the first of term report has been submitted to National Student Clearinghouse. Review process for using end of term date, not Commencement ceremony date as award date. Name(s) of the contact person(s) responsible for corrective action: David L Kumm, Executive VP CFO/COO Planned completion date for corrective action plan: 10/31/2024

View Audit 325604

Finding 503466 (2024-006)

None 2024

Richland R-I School District

MO

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Name of Contact Person: Carrie Tripp, Superintendent. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Corrective Action: We agree with the finding and the Data Collectio...

Name of Contact Person: Carrie Tripp, Superintendent. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Corrective Action: We agree with the finding and the Data Collection Form will be filed in a timely manner. Proposed Completion Date: Immediately.

View Audit 325584

Finding 503465 (2024-005)

Material Weakness 2024

Richland R-I School District

MO

Internal Control / Segregation of Duties

Name of Contact Person: Carrie Tripp, Superintendent. Recommendation: We recommend the District provide proper documentation of the Superintendent's approval and review of expenditures, payroll, adjusting journal entries, and bank reconciliations. Corrective Action: We agree with the finding an...

Name of Contact Person: Carrie Tripp, Superintendent. Recommendation: We recommend the District provide proper documentation of the Superintendent's approval and review of expenditures, payroll, adjusting journal entries, and bank reconciliations. Corrective Action: We agree with the finding and the Superintendent will begin documeting her approval and review. Proposed Completion Date: Immediately.

View Audit 325584

Corrective Action Plans

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