Corrective Action Plans

Finding 518996 (2024-001)

Significant Deficiency 2024

MO

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Section 232 Insured Mortgage Note Payable– Assistance Listing No. 14.129 Recommendation: We recommend review of controls to include processes to ensure timely submission of quarterly financial reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the a...

Section 232 Insured Mortgage Note Payable– Assistance Listing No. 14.129 Recommendation: We recommend review of controls to include processes to ensure timely submission of quarterly financial reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Submissions have been made and controls will be reviewed to ensure timely submissions in the future. Name(s) of the contact person(s) responsible for corrective action: Joe Girardi, CFO Planned completion date for corrective action plan: November 2024

View Audit 337480

Finding 518995 (2024-001)

Significant Deficiency 2024

Ahepa 78 Phase Iv, Inc.

IN

HUD Housing Programs Questioned Costs Reporting

The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.

View Audit 337474

Finding 518993 (2024-001)

None 2024

Ahepa 60, Inc.

PA

Questioned Costs HUD Housing Programs Reporting

Management agrees with the finding and will request that the surplus cash payment be returned to the property.

View Audit 337462 Questioned Costs: $1

Finding 518992 (2024-001)

Significant Deficiency 2024

Ahepa 3, Inc.

AL

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Management deposited back the $14,068.

View Audit 337453

Finding 518902 (2024-004)

Material Weakness 2024

Lancaster County School District 145

NE

Internal Control / Segregation of Duties Questioned Costs Material Weakness

November 4, 2024 School District No. 55-0145, Waverly, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2024. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln ...

November 4, 2024 School District No. 55-0145, Waverly, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2024. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: September 1, 2023 through August 31, 2024 The findings from the November 4, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2024-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. COMPLIANCE 2024-002 Deposit Risk Recommendation: Obtain adequate pledged securities from the financial institution. Action Taken: District personnel will contact the bank about getting additional coverage. 2024-003 Disbursements in Excess of Budget Recommendation: Either not approve disbursements over budgeted amounts or amend the budget if extra disbursements are needed. Action Taken: The District will monitor funds closer and either not approve disbursements over budgeted amounts or amend the budget if needed in the future. FINDINGS – FEDERAL AWARD PROGRAM AUDIT Nebraska Department of Education 2024-004 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the Nebraska Department of Education has questions regarding this plan, please call Mikal Shalikow at (402) 786-2321. Sincerely yours, Name Title School District No. 55-0145, of Waverly, Nebraska

View Audit 337383

Finding 518901 (2024-003)

Significant Deficiency 2024

Pender County, North Carolina

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Name of Contact Person: Carolyn Moser, Health & Human Services Director Corrective Action/Management’s Response: The Department of Social Services always maintains Medicaid training as a high priority due to the complexity and prevalence of the program. Best practices are addressed at all staff meet...

Name of Contact Person: Carolyn Moser, Health & Human Services Director Corrective Action/Management’s Response: The Department of Social Services always maintains Medicaid training as a high priority due to the complexity and prevalence of the program. Best practices are addressed at all staff meetings and second party review processes are considered strong, particularly for less experienced staff. This particular situation has been resolved and emphasis placed on maintaining proper documentation has been relayed to Medicaid staff. Proposed Completion Date: Immediately and ongoing.

View Audit 337377

Finding 518892 (2024-002)

Material Weakness 2024

David City Public Schools

NE

Internal Control / Segregation of Duties Questioned Costs Material Weakness

October 29, 2024 School District No. 12-0056, David City, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2024. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincol...

October 29, 2024 School District No. 12-0056, David City, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2024. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: September 1, 2023 through August 31, 2024 The findings from the October 95, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2024-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. FINDINGS – FEDERAL AWARD PROGRAM AUDIT Nebraska Department of Education 2024-002 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the Nebraska Department of Education has questions regarding this plan, please call Chad Denker at (402) 367-4590.

View Audit 337347

Finding 518886 (2024-003)

Significant Deficiency 2024

Northeast Oregon Housing Authority

OR

HUD Housing Programs Questioned Costs Special Tests & Provisions

Authority Response: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective ac...

Authority Response: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective action by March 31, 2025.

View Audit 337316 Questioned Costs: $1

Finding 518885 (2024-002)

Significant Deficiency 2024

Northeast Oregon Housing Authority

OR

Questioned Costs HUD Housing Programs Significant Deficiency

Authority Response: The Authority has recognized the significant deficiency in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this cor...

Authority Response: The Authority has recognized the significant deficiency in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective action by March 31, 2025.

View Audit 337316 Questioned Costs: $1

Finding 518874 (2024-001)

Significant Deficiency 2024

Santa Ana Unified School District

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

The Budget Manager will ensure that the corrected Full-Time Equivalent (FTE) positions will be reported in the 2025 District’s ESSER Annual Data Collection.

View Audit 337308

Finding 518855 (2024-002)

Material Weakness 2024

Cape Girardeau County, Missouri Transit Authority

MO

Questioned Costs Internal Control / Segregation of Duties

Name of Contact Person: Kathy Mangels, Board President. Recommendation: We recommend the Authority separate the employee's ability to write checks, sign checks, and full access to the accounting software. Corrective Action: The Authority has updated the accounting software and reorganized the o...

Name of Contact Person: Kathy Mangels, Board President. Recommendation: We recommend the Authority separate the employee's ability to write checks, sign checks, and full access to the accounting software. Corrective Action: The Authority has updated the accounting software and reorganized the organization chart which will allow for enhanced controls. Proposed Completion Date: Immediately.

View Audit 337263

Finding 518854 (2024-004)

None 2024

William Jessup University

CA

Questioned Costs Internal Control / Segregation of Duties

Pell Awards Planned Corrective Action: The system configuration has been reviewed and updated to ensure students Pell eligibility is are accurately awarded based on attendance. A review process will be implemented to manually verify Pell awards for students who withdraw from classes to ensure that a...

Pell Awards Planned Corrective Action: The system configuration has been reviewed and updated to ensure students Pell eligibility is are accurately awarded based on attendance. A review process will be implemented to manually verify Pell awards for students who withdraw from classes to ensure that adjustments are made appropriately Person Responsible for Corrective Action Plan: Deborah Rezene, Associate Vice President of Student Financial Services Anticipated Date of Completion: 1/3/2025

View Audit 337234

Finding 518735 (2024-001)

Significant Deficiency 2024

The Housing Authority of the City of Atlanta, Georgia

GA

Questioned Costs Eligibility HUD Housing Programs

U.S. Department of Housing and Urban Development 2024-001 - Eligibility Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that management implement controls over in-house and external housing specialists to ensure all documents are obtained by tenan...

U.S. Department of Housing and Urban Development 2024-001 - Eligibility Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that management implement controls over in-house and external housing specialists to ensure all documents are obtained by tenants and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As it relates to the 2024-001 Eligibility finding, Atlanta Housing (AH) reached out to the Corbin family in one last attempt to gather the required information to address the participant’s file. The family has until Close of Business on Monday, November 4, 2024 to resolve the issues identified in the file. Failure to provide the required documents by the date noted will result in AH beginning the pro-termination process for failure to provide the required documentation to complete the recertification. Additionally, if the family does not comply, AH will correct the recertification, remove the educational exclusion, reinstate the income from the excluded income, and repay the Housing Assistance Payment via a Tenant Payment Agreement with the family. Name(s) of the contact person(s) responsible for corrective action: (1) Tracy D. Jones, Senior Vice President, Housing Choice Voucher Program Recommended correction: Ensure that management implement controls over in-house and external housing specialists to ensure all documents are obtained by participants. Corrective Actions: AH has a comprehensive six-week onboarding training program for all new hires that provides an overview of Housing Choice's end-to-end eligibility process for program participants. This training includes collecting, reviewing, and processing documentation necessary to complete the required certification for all programs. • Additionally, AH has a Quality Assurance program in place, which ensures that 100% of all new applicants' files are reviewed, along with 50% of all annual and interim recertifications. • AH employs a Quality Control Management System to track all corrections and manage the closure of those corrections effectively. • Furthermore, AH has utilized data from the Quality Control Management System to develop refresher training for current staff. Preventive Actions: • The Quality Assurance Manager will use the HCVP Operational procedures to conduct random reviews of previously audited and/or corrected files to ensure consistency and accuracy. • Key responsibilities include: ➢ Ensuring that the required checklist is utilized for each processed file. ➢ Reviewing the files of newly onboarded hires at a higher percentage than those of current staff. ➢ Providing a report on any abnormalities and documenting files of staff members who may require additional attention and one-on-one training. *Note: The issue for the file in question was addressed during the Audit and resolved November 4, 2024.

View Audit 337170

Finding 518707 (2024-003)

Significant Deficiency 2024

Mt. Hood Community College

OR

Questioned Costs Student Financial Aid Reporting

Finding 2024-003 Federal Agency Name: U.S. Department of Education Pass-Through Entity: n/a Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Program Name: Student Financial Assistance (SFA) Cluster Finding Summary: In auditor testing of 60 samples, 1 student was not reported to the COD sy...

Finding 2024-003 Federal Agency Name: U.S. Department of Education Pass-Through Entity: n/a Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Program Name: Student Financial Assistance (SFA) Cluster Finding Summary: In auditor testing of 60 samples, 1 student was not reported to the COD system within 15 days of disbursement. Corrective Action Plan: The Director of Financial Aid will: • Review and update the disbursement reporting process to ensure timely and accurate reporting to COD and agreement with college records. • Train staff on the new process. • Conduct a second check on COD reports within 14 days for student files with FAFSA-related holds or delays to ensure accuracy. Responsible Individual(s): Christopher Natelborg, Director of Financial Aid Anticipated Completion Date: February 2025.

View Audit 337161

Finding 518703 (2024-002)

Significant Deficiency 2024

Mt. Hood Community College

OR

Special Tests & Provisions Questioned Costs Student Financial Aid

Finding 2024-002 Federal Agency Name: U.S. Department of Education Pass-Through Entity: n/a Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Program Name: Student Financial Assistance (SFA) Cluster Finding Summary: In auditor testing of 60 samples, 9 students did not receive a timely noti...

Finding 2024-002 Federal Agency Name: U.S. Department of Education Pass-Through Entity: n/a Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Program Name: Student Financial Assistance (SFA) Cluster Finding Summary: In auditor testing of 60 samples, 9 students did not receive a timely notification of their award from the College Corrective Action Plan: The Director of Financial Aid will implement procedures to ensure timely notification of financial aid awards: • In August 2024, the Director collaborated with IT to fix a notification system glitch. • IT added a control that sends an email alert to IT, the Director, and tech support if there is a mismatch between student IDs for loan disbursement and notifications sent. This ensures immediate review and resolution of any missed notifications. Responsible Individual(s): Christopher Natelborg, Director of Financial Aid Anticipated Completion Date: February 2025.

View Audit 337161

Finding 518702 (2024-003)

Material Weakness 2024

Cerro Gordo County

IA

Internal Control / Segregation of Duties

We will review procedures and plan to make the necessary changes to improve internal control.

View Audit 337158

Finding 518626 (2024-002)

Significant Deficiency 2024

Person County

NC

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Tracy Clayton, Interim Chief Financial Officer The prior period adjustment (PPA) errors were primarily due to oversight and mi...

Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Tracy Clayton, Interim Chief Financial Officer The prior period adjustment (PPA) errors were primarily due to oversight and misclassification in the application of accounting standards. Specifically, the following factors contributed to these adjustments: Unrecorded Liabilities: The omission of salaries payable in the General Fund and Person Industries was due to a reconciliation error of accrued expenses at year-end, which led to unrecorded liabilities as of June 30, 2023. Misclassification of Capital Project Expenses: In the Stormwater Fund and Governmental Activities, some project-related expenses were misclassified as expenses instead of being capitalized as Construction in Process. This misclassification occurred due to an unclear review of project expenditures and the criteria for capitalization, which led to discrepancies in how capital assets were presented. Lessor Agreement Adjustments: The failure to initially record certain lease receivables and deferred inflows under GASB 87 in prior years was due to a misunderstanding in implementing new accounting standards. To prevent future occurrences, we will strengthen internal controls, revise reporting procedures, and enhance staff training. Imminently. Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) We have been conducting regular income training since March 2023. We have had a great deal of turn over within our staff. Therefore we have conducted regular income trainings ever since. We now have a Staff Development team in place for one on one trainings, and group trainings as well. We also on 09/01/2024 implemented new documentation outlines, coversheets, and checklist to assist our staff with ensuring they verify and address all things needed to properly evaluate a case. We have increased the number of second party case reviews that we do each month to try and catch error trends so that they maybe addressed quickly. Staff development positions began for F & C Unit in May 2024, and for Adult Medicaid in June 2024 SSI case reassignments were restructured May 2024. Staff trainings for Second Party errors are now completed on a monthly basis. If one person seems to be struggling one on one trainings are scheduled as well. All new forms and outlines began 09/01/2024.

View Audit 337085

Finding 518623 (2024-004)

Significant Deficiency 2024

East Alton Wood River Community High School No. 14

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

Condition: We noted during ESSER III testing the District reported more expenditures on the expenditure report than the District actually expensed for ESSER III. This resulted in questioned cost of $7,059. Recommendation: We recommend the District compare and reconcile the expenditure reports filed ...

Condition: We noted during ESSER III testing the District reported more expenditures on the expenditure report than the District actually expensed for ESSER III. This resulted in questioned cost of $7,059. Recommendation: We recommend the District compare and reconcile the expenditure reports filed with the general ledger before submitting. Management Response: The superintendent will take steps to ensure that expenditure reports reconcile with the general ledger before submitting. Anticipated Date of Completion: June 30, 2025

View Audit 337077 Questioned Costs: $1

Finding 518612 (2024-004)

Significant Deficiency 2024

Seymour Community School District

WI

Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs

Segregation of Duties – Child Nutrition Cluster Recommendation: We recommend the district designate an individual to review eligibility determinations for accuracy and proper input into software. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...

Segregation of Duties – Child Nutrition Cluster Recommendation: We recommend the district designate an individual to review eligibility determinations for accuracy and proper input into software. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: To enhance segregation of duties, we have designated a specific individual (Director of Food Services) responsible for reviewing eligibility determinations. This designated person is tasked with verifying the accuracy of information and ensuring proper input into the relevant software. These measures effectively separate key responsibilities, establishing a robust system of checks and balances. Through these implemented practices, our district aims to minimize errors, enhance accountability, and ensure the integrity of the grant management process. Name of the contact person responsible for correction action: Lavesa Glover-Verhagen Planned completion date for corrective action: June 30, 2025

View Audit 337054

Finding 518607 (2024-002)

Significant Deficiency 2024

Ferndale Area School District

PA

Internal Control / Segregation of Duties Reporting

Education Stabilization Fund – CFDA No. 84.425 Internal Controls over Compliance: Significant Deficiency: See Finding 2024-001

View Audit 337048

Finding 518589 (2024-001)

Significant Deficiency 2024

Gaston County

NC

Significant Deficiency Internal Control / Segregation of Duties

Finding: 2024-001 Name of Contact Person: Michael Coone, Assistant Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state ma...

Finding: 2024-001 Name of Contact Person: Michael Coone, Assistant Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Awareness has been brought to the staff’s attention by addressing the issue at the DSS all staff meetings. The DSS Business Services staff have been assigned areas to complete monthly random walk-throughs to ensure computers are locked when workers are away from their desks. Any workers found with unattended workstations are being recorded on a spreadsheet and reviewed by upper management. A progressive disciplinary process will follow for anyone found on this list. Proposed Completion Date: Management and the Board will implement the above procedures immediately.

View Audit 337042

Finding 518570 (2024-004)

Significant Deficiency 2024

Washington County Board of Education

MD

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2024-004 Prior Year Finding: No Federal Agency: US Department of Education Federal Program: Eduation Stabilization Fund Assistance Listing: 84.425 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 211935 3/24/21 - 9/30/23 Complianc...

Finding Number: 2024-004 Prior Year Finding: No Federal Agency: US Department of Education Federal Program: Eduation Stabilization Fund Assistance Listing: 84.425 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 211935 3/24/21 - 9/30/23 Compliance Requirement: Davis-Bacon Act Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation We recommend that the Board enhance its policies and procedures to ensure the effective monitoring of compliance with Davis-Bacon wage requirements. Procedures should include regular verification of wage determinations, monitoring of contractor and subcontractor payrolls, and documentation of compliance efforts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective immediately, we will start recording on a spreadsheet the Contract number and weeks covered for certified payrolls we receive that falls under the Davis-Bacon Act. This spreadsheet will have an approval column and date column to document our monitoring procedures for tracking and audit purposes. Name(s) of the contact person(s) responsible for corrective action: Adam Pelc, Supervisor of Accounting and Rob Rollins, Director of Facilities Planned completion date for corrective action plan: For immediate implementation and ongoing.

View Audit 337011

Finding 518523 (2024-003)

Material Weakness 2024

Ojai Unified School District

CA

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring

The prior Director of Nutrition Services contracted with a third party in order to collect the eligibility forms and automate the data input in our SIS system. The District will no longer use that third party, and the District has moved to a Provision 2 status, which no longer requires the collectio...

The prior Director of Nutrition Services contracted with a third party in order to collect the eligibility forms and automate the data input in our SIS system. The District will no longer use that third party, and the District has moved to a Provision 2 status, which no longer requires the collection of meal application forms. Alternative Income forms collected in the future will be clerked by the office managers at the school sites, and double checked by the Student Data specialist prior to interim auditing each year.

View Audit 336985

Finding 518516 (2024-002)

Material Weakness 2024

Ojai Unified School District

CA

Subrecipient Monitoring Cash Management Material Weakness

The District will create a procedure for monthly review of meal counts at sites and reconciliation with the monthly claims. Reports will require a second person to review and approve before filing. The Director of Nutrition Services will review the Title 7 requirements and review the new procedure f...

The District will create a procedure for monthly review of meal counts at sites and reconciliation with the monthly claims. Reports will require a second person to review and approve before filing. The Director of Nutrition Services will review the Title 7 requirements and review the new procedure for compliance.

View Audit 336985

Finding 518507 (2024-001)

Significant Deficiency 2024

Odessa College District

TX

Special Tests & Provisions Student Financial Aid Significant Deficiency

Finding 2024-001 Significant Deficiency in Internal Control over Compliance and Other Matters Odessa College will implement the following to ensure compliance with federal regulations, improve internal processes, and prevent future occurrences. Additionally, the college is moving forward with compr...

Finding 2024-001 Significant Deficiency in Internal Control over Compliance and Other Matters Odessa College will implement the following to ensure compliance with federal regulations, improve internal processes, and prevent future occurrences. Additionally, the college is moving forward with comprehensive financial aid advisory services with Ellucian, the College’s enterprise student information system. The engagement/advisory priorities include establishing an R2T4 Process that complies with the 45-day reporting requirement. The engagement period is contracted for the next 14 months. Review and Update Withdrawal Procedures:  Conduct a comprehensive review of current student withdrawal procedures to identify any weaknesses or delays in processing withdrawal dates and the return of Title IV funds.  Ensure that the withdrawal process is thoroughly documented, and that all departments (registrar, financial aid, student accounts) are aligned on their responsibilities related to withdrawal processing. Strengthen Communication between Departments:  Establish a clear communication protocol among the registrar’s office, financial aid office, and student accounts to ensure that withdrawals are processed promptly.  Designate specific individuals to monitor the return of Title IV funds and ensure deadlines are met.  Implement an internal checklist for verifying that all Title IV funds are returned within the required time frame. Implement a Monitoring System:  Set up an automated system or a shared calendar to track Title IV refund timelines for students who withdraw.  Use alerts or reminders to notify responsible staff members when a Title IV refund is due to be returned within the 45-day window.  Monitor and document all returns of Title IV funds to maintain compliance. Staff Training:  Conduct training for staff involved in student withdrawals, financial aid, and compliance to ensure they are knowledgeable about the 45-day return requirement and the importance of adhering to it.  Include a review of the audit finding and corrective actions during departmental Develop a Compliance Audit Checklist:  Create a detailed audit checklist for Title IV refund procedures to be used in periodic internal audits to ensure that all financial aid disbursements, returns, and related processes comply with federal regulations.  Review the checklist regularly to ensure the process is effective and compliant with regulatory changes. Monitoring and Reporting:  Schedule and conduct regular internal audits of Title IV funds return procedures and withdrawal processes to ensure ongoing compliance.  Review audit findings, staff performance, and timelines to identify potential areas for improvement. Compliance Reporting:  Prepare a report for the administrative team outlining corrective actions taken, including the return of funds, updated procedures, and staff training. Responsible Officials: Kim McKay – Vice President Student Services Anticipated Date of Completion: May 2025 meetings to reinforce the importance of compliance.

View Audit 336963

Corrective Action Plans

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