Corrective Action Plans

Finding 24217 (2022-002)

Significant Deficiency 2022

Washington County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-002 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: "Of the eight errors found during this audit, only four were repeat findings from previous audit year. Those four findings occurred prior to the training from August 24, 2021, wh...

Finding: 2022-002 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: "Of the eight errors found during this audit, only four were repeat findings from previous audit year. Those four findings occurred prior to the training from August 24, 2021, which was as a result of the previous year findings. Therefore, the workers had not been trained on the proper procedures at the time in which these errors occurred, as they were in the previous timeframe. Further, two of the four cases mentioned were correct later in the file due to COVID 19 waivers, but the audit did not cover the timeframe in which the corrections were found. Of the four findings that were not repeat, the agency has obtained training materials from the Operation Support Team for the State of NC for training to correct. The agency rebuts that this is a repeat finding. as the findings occurred during the timeframe prior to training from previous period findings. Further, only half of the findings were the same as the previous period. The agency denies this is a Significant Deficiency, as there were eight findings out of sixty cases pulled, and half of those findings fell within a timeframe prior to training to correct the issue. These findings were discussed in the monthly Medicaid meeting September 2022. OST training materials have been obtained and will be used for training to prevent future errors. Second party review form was also updated to capture in-kind income for prevention of future errors. " Proposed Completion Date: The training occurred on August 30, 2022 and September 7, 2022. Second party review form was made available for use October 1, 2022.

View Audit 20596

Finding 24215 (2022-001)

Significant Deficiency 2022

Community Resource Center

CA

Questioned Costs Cash Management Reporting

The Organization has implemented a full review of the contracts at year end to make sure all expenses are assigned to a funder code in the accounting system. In additional, as a final control procedure, Accounting will run a final report for all contracts that have been identified as federal vs actu...

The Organization has implemented a full review of the contracts at year end to make sure all expenses are assigned to a funder code in the accounting system. In additional, as a final control procedure, Accounting will run a final report for all contracts that have been identified as federal vs actual invoiced expenditures and further compared to what has been expensed per the financial statements and provide to the Chief Program Officer to compare and reconcile to the SEFA. 39

View Audit 20813 Questioned Costs: $1

Finding 24209 (2022-001)

Significant Deficiency 2022

Catholic Community Services of Utah

UT

Allowable Costs / Cost Principles Cash Management Eligibility

Finding 2022-001 Federal Agency Name: U.S. Department of State Program Name: Refugee Admissions - Reception and Placement CFDA # 19.510 Finding Summary: In connection with the audit procedures performed over the Refugee Admission - Reception and Placement program, we noted instances when indirect co...

Finding 2022-001 Federal Agency Name: U.S. Department of State Program Name: Refugee Admissions - Reception and Placement CFDA # 19.510 Finding Summary: In connection with the audit procedures performed over the Refugee Admission - Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Responsible Individuals: Rose Olivas, Contract Compliance Director and Dawn Miera, Finance Director Corrective Action Plan: Contract Compliance and Finance will meet every time we receive a new type of grant. The two teams will go over allowable costs and which costs are allowed to be applied to the de minimis rate. All applicable spreadsheets will be updated separately for each new contract and training for billing preparers and reviewers will be ongoing. Anticipated Completion Date: Ongoing

View Audit 20978

Finding 24187 (2022-001)

Material Weakness 2022

St. Joseph's Center

PA

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

Finding 2022-001 Condition/Context The Center improperly calculated lost revenues as a result of improperly including contributions and improperly excluding contractual adjustments related to patient service revenues. This is not a statistically valid sample. Corrective Action Plan Corrective Action...

Finding 2022-001 Condition/Context The Center improperly calculated lost revenues as a result of improperly including contributions and improperly excluding contractual adjustments related to patient service revenues. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: St. Joseph's Center will correct the lost revenues calculation in the Period 4 Submission due March 31, 2023. In order to ensure that St. Joseph's Center properly calculates lost revenues in the future, all lost revenue calculations and source documents will be prepared by the Accounting Manager and reviewed by the Chief Financial Officer. Name(s) of Contact Person(s) Responsible for Corrective Action: James Ceccoli, CFO Anticipated Completion Date: 3/31/2023

View Audit 20800

Finding 24186 (2022-001)

Significant Deficiency 2022

Campbell County Economic Development Corporation

WY

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

2022-001- Potential Conflict of Interest not Disclosed Timely- ALN 11.307- Economic Adjustment Assistance. Condition- a board member of the Organization, appointed by a local governmental entity. was a party to a consulting contract with that governmental entity regarding issues surrounding the Dep...

2022-001- Potential Conflict of Interest not Disclosed Timely- ALN 11.307- Economic Adjustment Assistance. Condition- a board member of the Organization, appointed by a local governmental entity. was a party to a consulting contract with that governmental entity regarding issues surrounding the Department of Commerce grant, with work commencing in August 2019. The board member was also employed by a vendor which the Organization used to expend grant funds. The grant states that all potential conflicts of interest are required to be disclosed in writing; this potential conflict was not disclosed until more than a year into utilization of the grant. The disclosure occurred subsequent to June 30, 2022, as soon as it was noted by the Organization. Corrective Action Planned: 1. The Organization Conflict of Interest Policy will be presented to the board at the beginning of each fiscal year for review, approval and signature of each board member. 2. When a new board member is seated the Organization Conflict of Interest Policy will be presented to the new board member at the orientation session for review, approval and signature. The activities outlined are ongoing and currently being implemented. Phil Christopherson, CEO, can be contacted for further information.

View Audit 20660

Finding 24176 (2022-001)

None 2022

National Church Residences Elderly of Montgomery, Wv D/b/a Rivermont

OH

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return securit...

Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return security deposits within 30 days. Planned Corrective Action: Management acknowledged the errors that occurred during the year ended September 30, 2022 and has taken measures to change their process of issuing refunds to reduce the likelihood of late refunds. Contact person responsible for corrective action: Jill Kolb, Vice President ? Housing Accounting Completion Date: December 14, 2021 and January 25, 2022

View Audit 20531

Finding 24175 (2022-003)

Material Weakness 2022

Cleveland Urban Minority Alcoholism Outreach Project, Inc.

OH

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management § 200.514

2022-003 Accuracy of Federal Reports Throughout the Single Audit process, management discovered that the pandemic caused issues concerning the organization of cash disbursement receipts. In lieu of this finding, management has decided to develop and implement the following procedures: 1. Management ...

2022-003 Accuracy of Federal Reports Throughout the Single Audit process, management discovered that the pandemic caused issues concerning the organization of cash disbursement receipts. In lieu of this finding, management has decided to develop and implement the following procedures: 1. Management will develop a written policy and procedure for a cloud-based document saving subscription, that will be utilized to scan and to upload all invoices/statements/bills/receipts into specific grantor, vendor, and program folders. 2. Management will create a unique email address strictly used as a landing site for pay request, vendor invoices, and receipts. 3. Management will train all current staff and provide training to new hires as a part of orientation in use of the system. 4. Management will monitor the site on a weekly basis, at which time request, payments and receipts will be allocated to the appropriate budget lines.

View Audit 20299

Finding 24167 (2022-001)

Significant Deficiency 2022

Steel City Academy, Inc.

IN

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

The Executive Director, Managing Director of Operations, Finance Team and select board members will go through Federal Grants Training within the next 6 months. All contracts for construction projects will go through legal review before being signed by management. A contract checklist will be develo...

The Executive Director, Managing Director of Operations, Finance Team and select board members will go through Federal Grants Training within the next 6 months. All contracts for construction projects will go through legal review before being signed by management. A contract checklist will be developed to identify necessary provisions based on the funding source. This will be implemented immediately by the Executive Director and the Managing Director of Operations. The Board of Directors will approve all contracts over $15,000. Once the contract is implemented the Finance Team will ensure that all payroll documentation will be submitted in accordance with the cadence outlined in the contract.

View Audit 20234

Finding 24151 (2022-002)

Material Weakness 2022

Nashua-Plainfield Community School District

IA

Reporting Internal Control / Segregation of Duties

We have reviewed procedures and plan to make the necessary changes to improve internal control.

View Audit 21608

Finding 24150 (2022-001)

Material Weakness 2022

Nashua-Plainfield Community School District

IA

Internal Control / Segregation of Duties

We have reviewed procedures and plan to make the necessary changes to improve internal control.

View Audit 21608

Finding 24115 (2022-010)

Material Weakness 2022

Universidad Teologica Del Caribe, Inc.

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

Compliance requirement ? Reporting Institutional Comments on Findings and Recommendations: 1. The institution does not concur with the auditor finding because the institution strictly followed and used the recommended HEERF methodology and reporting guidelines to prepare the quarterly and annual rep...

Compliance requirement ? Reporting Institutional Comments on Findings and Recommendations: 1. The institution does not concur with the auditor finding because the institution strictly followed and used the recommended HEERF methodology and reporting guidelines to prepare the quarterly and annual reports. Since the institution used the reimbursement method, the drawdown were the actual expenditures/costs incurred and requested for reimbursement. The HEERF reporting requirement does not make any indication nor reference to GAAP. The Institutional aid portion expenditures were supported by the proper invoice or check. The evidence was available to the auditors. 2. The institution concurs with the auditor finding. The institution inadvertently, did not include a line item from one of the quarterly reports. The period to make corrections was closed and we sent an e-mail to the department to amend this annual report. 3. The institution concurs with the auditor finding. The annual report contains detail statistical information that not necessarily is supported by our institutions data base and programs. As the ED expressed, this information was unique and challenging, and accordingly, the institution made some reasonable estimates and derivatives in the information provided. As you may notice in the referenced table by the auditor, the differences were minimal. 4. a. The institution concurs with the auditor finding on the difference in Item #5 of the quarterly report. The institution will accordingly amend the report. b. The institution does not concur with the auditor finding on the timely and accurate reporting in publicly posting the quarterly Student Aid Portion. The four quarterly reports were timely submitted with an e-mail to the HEERF reporting staff and timely posted in the institution web page as required by the HEERF reporting instructions. The reports were further reviewed by an officer of the Department of Education (ED). The ED expressed that this information may be unique and challenging to an audit, and indicated that for these public reporting requirements, the auditors may accept as evidence of compliance, contemporarily produced e-mails, webmaster logs, or other relevant documentation establishing good-faith indication that the institution posted the required information at approximately the timelines established by the public reporting requirements. Copy of the e-mails were available to the auditors as evidence of compliance. ED understands that this information may be unique and challenging to audit, particularly because auditors are asked to verify information posted on a webpage which may not be accessible during audit fieldwork. For these public reporting requirements, auditors may accept as evidence of compliance, contemporarily produced emails, webmaster logs, or other relevant documentation establishing a good-faith indication that the institution posted the required information at approximately the timelines established by the public reporting requirements (HEERF Grant Program Auditing Requirements, General Requirements and Information - All HEERF Grantees). 5. The institution does not concur with the auditor finding because the referenced payment was made in accordance with the Institution's fund distribution and the student financial needs, among other factors, at the time of the evaluation and distribution of the funds. The student financial circumstances may have change after the distribution and payments of the financial aid. Additionally, this is an immaterial amount as compare to the total amount of the funds distributed ant the quantity of students served (1 out of 460). Actions Taken or Planned: The institution understands that no further is needed or required.

View Audit 20027

Finding 24108 (2022-005)

Significant Deficiency 2022

Universidad Teologica Del Caribe, Inc.

PR

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Compliance requirement - Special tests and provisions ? Gramm-Leach Bliley Act- Student Information Security Institutional Comments on Findings and Recommendations: (a) The institution agrees with the auditor on this finding. The Information Security Program Coordinator's functions were not specifie...

Compliance requirement - Special tests and provisions ? Gramm-Leach Bliley Act- Student Information Security Institutional Comments on Findings and Recommendations: (a) The institution agrees with the auditor on this finding. The Information Security Program Coordinator's functions were not specified in a formal written contract, therefore, the consultant does not have a detail for the functions and responsibilities of his designation. (b) The institution agrees with the auditor on this finding. The Institution has yet to comply with, needs to terminate and correct some of the nine elements that are included in the FTC (Federal Trade Commission). Actions Taken or Planned: 1. A contract with the IT Program Coordinator is being finished with a breakdown of the responsibilities expected for the GLBA requirements. We should be starting it in May 2023. 2. There has been progress in the action plan where a set of estimated time of completion is provided. We will keep doing so and monitor every aspect of the risk assessment to cover and safeguard each area found with a document that indicates any advances. 3. The Institution with the IT Coordinator will keep monitoring each step for the progress and any delay with a task report where it will show any advance or delay for the pending findings so that we can track the development closely until finished. 4. Finally, we will continue with the efforts to document and complete the corrections to the risk assessment results.

View Audit 20027

Finding 24107 (2022-004)

Significant Deficiency 2022

Universidad Teologica Del Caribe, Inc.

PR

Student Financial Aid Special Tests & Provisions Eligibility

Compliance requirement - Special tests and provisions ? Enrollment Reporting Institutional Comments on Findings and Recommendations: (a) The institution agrees with the auditor on this finding in that there was one (1) case where the information of enrollment of this student was not available for ex...

Compliance requirement - Special tests and provisions ? Enrollment Reporting Institutional Comments on Findings and Recommendations: (a) The institution agrees with the auditor on this finding in that there was one (1) case where the information of enrollment of this student was not available for examination. After multiples student search, the institution was unable to locate through the NSLDS the reported status update for said student. (b) The institution also agrees with the auditor in that there were (6) six cases where he noted that institution failed to report the student's status before the thirty (30) day deadline for the NSLDS web reporting. (c) The institution also agrees with the auditor in that there was one (1) instance where the institution submitted one (1) of its's enrollment report updates after the 15 days required timeline. Actions Taken or Planned: The institution would continue to submit its Enrollment Reports monthly in order to notify changes of student status to the Department of Education on a timely basis and to maintain the information of student's enrollment status more effectively.

View Audit 20027

Finding 24106 (2022-003)

Material Weakness 2022

Universidad Teologica Del Caribe, Inc.

PR

Student Financial Aid Subrecipient Monitoring Procurement, Suspension & Debarment

Compliance requirement ? Special test and provisions - Return of Title IV Funds Institutional Comments on Findings and Recommendations: I. Compliance Requirements ? Applicable After a Student Begins Attendance: a. The institution agrees with the auditors on this finding in which there were two (2) ...

Compliance requirement ? Special test and provisions - Return of Title IV Funds Institutional Comments on Findings and Recommendations: I. Compliance Requirements ? Applicable After a Student Begins Attendance: a. The institution agrees with the auditors on this finding in which there were two (2) cases where the auditors noted that the institution failed to determine that the students withdrew within 14 days after the student's last day of attendance. II. Compliance Requirements ? Applicable for a student who does not begin attendance: b. The Institution agrees with the auditors on this finding in which there was one (1) case were the student did not comply with the Incomplete course requirement and an unofficial withdrawal was not performed. Before the audit process was completed, the institution performed a R2T4 calculation and returned to the US Department of Education, the $439.00 associated with this finding. This process was evidenced to the auditors for their records. c. The Institution agrees with the auditors on this finding in which there was one (1) case were the student had stopped attending the enrolled courses without completing at least 60% of the payment period. Before the audit process was completed, the institution had returned to the US Department of Education, the $581.00 associated with this finding. This process was evidenced to the auditors for their records. d. The institution agrees with the auditors that in the cases mentioned in item b and c in that it failed to determine that the students withdrew within 14 days after the student's last day of attendance. e. The institution agrees with the auditors that in the cases mentioned in item b and c in that it failed to return Title IV funds after the 45 days' time frame. Actions Taken or Planned: The institution is aware of the importance to comply with Return of Title IV funds (R2T4) reporting requirements and deadlines. Also, the relation to students last day of attendance (date of withdrawal) vs date of school's determination that the students withdrew and the date of the return of any Title IV funds resulting from an R2T4 calculation. The issues as related to these findings were identified as ones being an oversight and lack in compliance with some of the academic processes as required by R2T4 and has already been discussed with the Academic Dean of the institution who in turn has revisited these matters with Faculty and administrative staff under her supervision including the Registrar. The already instituted task force that meets every Friday of each week to identify and review cases that could affect the R2T4 procedure and requirement has continued to review and evaluate information received from the faculty through the Academic Dean and from information the Registrar's office receives of students that are not attending classes in order to process all applicable withdrawals to assure that the return of Title IV funds procedures and the return of funds if any, are processed timely within the 14 days requirement of the student's last day of attendance and within the 45 days from the date that the institution determined that the student withdrew. Before the audit process was completed, the institution had returned to the US Department of Education, the $439.00 and $581.00 associated with this finding. This process was evidenced to the auditors for their records.

View Audit 20027

Finding 24070 (2022-001)

Significant Deficiency 2022

Mental Health Association of South Central Kansas, INC

KS

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

Finding 2022-001 (Significant Deficiency) Condition: The final performance report for the grant year requires the submission of additional performance metrics. The reported metrics included correct underlying data; however, two of the nine required metrics included calculation errors for the grant y...

Finding 2022-001 (Significant Deficiency) Condition: The final performance report for the grant year requires the submission of additional performance metrics. The reported metrics included correct underlying data; however, two of the nine required metrics included calculation errors for the grant year ended June 30, 2022. Criteria: 2 CFR 200.303(a) states the Association is required to establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Cause: Secondary review of performance calculations were not performed. Effect: Not providing accurate performance metrics may lead to inaccurate conclusions on the program's effectiveness. Corrective Plan: The agency has put into place a secondary review in which the report is prepared by the Program Coordinator, in conjunction with the Administrative Assistant, and then reviewed for accuracy by the Senior Director of Grants and Aging. Additionally, the Senior Director will require supporting documentation of metrics being evaluated in conjunction with the report itself to further ensure accuracy.

View Audit 20285

Finding 24062 (2022-002)

Significant Deficiency 2022

Akron-Canton Regional Foodbank, Inc. and Affiliate

OH

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

As mentioned in the above finding, because of this condition, ?there was no monetary impact? or material noncompliance with other compliance requirements reported.? We accept the recommendation of a secondary review of monthly reports prior to submission to OAF and CSDJFS. The secondary reviewer wi...

As mentioned in the above finding, because of this condition, ?there was no monetary impact? or material noncompliance with other compliance requirements reported.? We accept the recommendation of a secondary review of monthly reports prior to submission to OAF and CSDJFS. The secondary reviewer will be a staff member or a manager other than the preparer who is knowledgeable of compliance requirements. This secondary review control will be performed on reports periodically based on the nature of the program, interim or final status of the report relative to a final annual true up report and whether there exists a significant risk of a mistaken funding or reimbursement due to an error in statistical data reporting. As of the date of this letter, implementation of the corrective action plan has been initiated. It will be completed by January 2024 at the close of the December 2023 TANF reporting.

View Audit 20183

Finding 24050 (2022-002)

Material Weakness 2022

Point University, Inc. and Subsidiaries

GA

Student Financial Aid Material Weakness Reporting

2022-002 Disbursement Date Reporting to COD Student Financial Aid Cluster ? Assistance Listing No. Various Auditors? Recommendation: The University must review their policies and procedures to ensure accurate reporting to COD.Explanation of disagreement with audit finding: There is no disagreement w...

2022-002 Disbursement Date Reporting to COD Student Financial Aid Cluster ? Assistance Listing No. Various Auditors? Recommendation: The University must review their policies and procedures to ensure accurate reporting to COD.Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Implemented multistage review process to highlight differentials between COD and system disbursement date. Fiscal Year 2022 dates are accurate. Further, implementation of new SIS, Ellucian Colleague will correct the discrepancy issue due to automated functions that will align disbursement dates. Name(s) of the contact person(s) responsible for corrective action: Rusty Hassell, Chief Enrollment Officer; Rachal Wortham, Director of Financial Aid Quality and Compliance; Amanda Schmidt, Director of Student Accounts Planned completion date for corrective action plan: Fiscal year 2022 are corrected and accurate as of March 2023. System transcription complete August 2023.

View Audit 20116

Finding 24049 (2022-001)

Significant Deficiency 2022

Point University, Inc. and Subsidiaries

GA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

2022?001 Direct Loan Awarding Federal Direct Student Loans ? Assistance Listing No. 84.268 Auditors? Recommendation: We recommend that the University ensures they have appropriate policies and procedures, as well as safeguards in place to ensure loan eligibility is correctly determined. Explanation ...

2022?001 Direct Loan Awarding Federal Direct Student Loans ? Assistance Listing No. 84.268 Auditors? Recommendation: We recommend that the University ensures they have appropriate policies and procedures, as well as safeguards in place to ensure loan eligibility is correctly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Point has completed the following: 1. Extensive training delivered by external vendor, Enrollment Fuel, in October 2022 focusing on financial aid awarding and cost of attendance. 2. Point University has contracted with Financial Aid Services, Inc. (FAS), whose services begin in April 2023. As an approved third-party financial servicing vendor, FAS will conduct student packaging and review to determine appropriate loan amounts are awarded for all degree-seeking students. 3. The institution will be is changing from BBAY to SAY packaging beginning in Fall 2023 for all students. Uniform packaging procedures for all students which will improve accuracy. 4. The institution is transitioning student information system to Ellucian Colleague, which is being configured for more automated packaging, which will reduce manual errors. Name(s) of the contact person(s) responsible for corrective action: Rusty Hassell, Chief Enrollment Officer; Rachal Wortham, Director of Financial Aid Quality and Compliance; Holly Hardnett, Director of Financial Aid Planned completion date for corrective action plan: 1. October 2022 ? training complete 2. April 2023 ? FAS implementation complete 3. August 2023 4. August 2023

View Audit 20116 Questioned Costs: $1

Finding 24047 (2022-004)

Material Weakness 2022

Laporte Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-004 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: LaPorte Community School Corporation will review the...

FINDING 2022-004 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: LaPorte Community School Corporation will review the Education Stabilization Fund schedule of disbursements more closely prior to submission. Anticipated Completion Date: May 15, 2023

View Audit 20038

Finding 24033 (2022-004)

Significant Deficiency 2022

Cottey College

MO

Student Financial Aid Reporting Significant Deficiency

NSLDS Reporting CFDA No: 84.007; 84.033; 84.038; 84.063; 84.268; 84.379 Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses and effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit fi...

NSLDS Reporting CFDA No: 84.007; 84.033; 84.038; 84.063; 84.268; 84.379 Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses and effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The withdrawal process has been updated to include a review of the official withdrawal date by both the Registrar and Director of Financial Aid. This will ensure that the withdrawal date reported to Jenzabar, NSLDS, R2T4 and all internal reporting is accurate. Going forward, the Director of Financial Aid will review the draft withdrawal date from the Registrar?s Office. If discrepancy or concerns are found, the Director of Financial Aid will email the Registrar, they will then work together to determine the correct date of withdrawal. Once this date is confirmed, R2T4 and NSLDS reporting will take place. Name(s) of the contact person(s) responsible for corrective action: Hannah Masters and William Stanfill Planned completion date for corrective action plan: 05/04/2023

View Audit 19960

Finding 24032 (2022-003)

Significant Deficiency 2022

Cottey College

MO

Student Financial Aid Reporting Significant Deficiency

COD Reporting CFDA No: 84.007; 84.033; 84.038; 84.063; 84.268; 84.379 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 findi...

COD Reporting CFDA No: 84.007; 84.033; 84.038; 84.063; 84.268; 84.379 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: The withdrawal process has been updated to include a review of the official withdrawal date by both the Registrar and Director of Financial Aid. This will ensure that the withdrawal date reported to Jenzabar, NSLDS, R2T4 and all internal reporting is accurate. Going forward, the Director of Financial Aid will review the draft withdrawal date from the Registrar?s Office. If discrepancy or concerns are found, the Director of Financial Aid will email the Registrar, they will then work together to determine the correct date of withdrawal. Once this date is confirmed, R2T4 and NSLDS reporting will take place. Name(s) of the contact person(s) responsible for corrective action: Hannah Masters and William Stanfill Planned completion date for corrective action plan: 05/04/2023

View Audit 19960

Finding 24031 (2022-002)

Significant Deficiency 2022

Cottey College

MO

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

Return of Title IV Aid CFDA No: 84.007; 84.033; 84.038; 84.063; 84.268; 84.379 Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct withdrawal date and are accurately completed. Explanation of disagreemen...

Return of Title IV Aid CFDA No: 84.007; 84.033; 84.038; 84.063; 84.268; 84.379 Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct withdrawal date and are accurately completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office is currently hiring for a new position that will oversee student accounts. Once this position is filled, we will implement our updated policy and procedure that requires review and collaboration to monitor COD disbursement date, financial aid software disbursement date and student billing statement disbursement date. This will ensure both financial aid staff and student accounts staff will confirm each date in all areas. Name(s) of the contact person(s) responsible for corrective action: Hannah Masters Planned completion date for corrective action plan: 06/30/2023

View Audit 19960

Finding 24022 (2022-006)

Material Weakness 2022

St. John's Commons, Inc.

MD

HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-006 ? Unauthorized distribution A. Comments on Finding and Recommendations Recommendation ? Auditor recommend that management evaluate its process and implement policies to mitigate the chances of distributing funds from net assets without HUD approval. B. Actions Taken or Planned Au...

Finding 2022-006 ? Unauthorized distribution A. Comments on Finding and Recommendations Recommendation ? Auditor recommend that management evaluate its process and implement policies to mitigate the chances of distributing funds from net assets without HUD approval. B. Actions Taken or Planned Auditee agrees with this finding and has taken steps to prevent this from occurring in the future. A new Executive Director has taken over the responsibility for distributing funds as well as oversight from the Board of Directors. Auditee is in the process of requesting HUD approval for the distribution. If accepted by HUD, this will clear this finding for the amount distributed during this fiscal year. C. Status of Corrective Action on Prior Findings No prior finding.

View Audit 19499

Finding 24021 (2022-005)

Significant Deficiency 2022

St. John's Commons, Inc.

MD

Internal Control / Segregation of Duties

Finding 2022-005 ? Late Office of Management and Budget (OMB) Submission A. Comments on Finding and Recommendations Recommendation ? Auditor recommends that management more closely monitor the signing of the OMB submission to ensure timely completion. B. Actions Taken or Planned Auditee agrees wi...

Finding 2022-005 ? Late Office of Management and Budget (OMB) Submission A. Comments on Finding and Recommendations Recommendation ? Auditor recommends that management more closely monitor the signing of the OMB submission to ensure timely completion. B. Actions Taken or Planned Auditee agrees with the finding. The finding was corrected by signing the OMB submission on 10/11/2022. C. Status of Corrective Action on Prior Findings Finding 2021-001 is cleared. The finding was corrected by signing the OMB submission on 10/11/2022. Additionally, the finding for 2022 will be corrected upon the receipt of the finalized audit.

View Audit 19499

Finding 24020 (2022-004)

Material Weakness 2022

St. John's Commons, Inc.

MD

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-004 ? Timely Deposit of Surplus Cash A. Comments on Finding and Recommendations Recommendation ? We recommend that management ensures the surplus cash deposit is done timely in the future. B. Actions Taken or Planned Auditee agrees with this finding. Our policy has been to make surp...

Finding 2022-004 ? Timely Deposit of Surplus Cash A. Comments on Finding and Recommendations Recommendation ? We recommend that management ensures the surplus cash deposit is done timely in the future. B. Actions Taken or Planned Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Going forward our focus will be to work with the auditor and owner to get the audits finalized earlier so adequate time is left for the deposits to be made. In instances where the final is not going to be issued and allow enough time, the deposit will be made based on the reviewed draft. C. Status of Corrective Action on Prior Findings Finding 2017-001 et seq. remains uncleared.

View Audit 19499

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