Corrective Action Plans

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Finding 504292 (2024-004)
Significant Deficiency 2024
Student Financial Assistance Cluster – Assistance Listing No. 84.007. Recommendation: We recommend the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions. Explanation of disagreement with audit finding: T...
Student Financial Assistance Cluster – Assistance Listing No. 84.007. Recommendation: We recommend the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student Financial Aid updated our auto packaging policy. Name(s) of the contact person(s) responsible for corrective action: This was a part of our aid year rollover process and planning. Planned completion date for corrective action plan: April 2024
View Audit 326827 Questioned Costs: $1
Finding 504291 (2024-002)
Significant Deficiency 2024
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007,84.033. Recommendation: We recommend that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported...
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007,84.033. Recommendation: We recommend that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are adjusting our corrective action. Last year we tested several out of cycle enrollment adjustments each term to ensure our processes were working. We didn’t find any issues. This year we will be comparing all the students were not reported to the Clearinghouse with the list reported to the Clearinghouse to ensure all students who need to be reported are properly reported. Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Director of Financial Aid. Planned completion date for corrective action plan: We ran our first comparison on 9/19/2024 and we will be running every month we do the Clearinghouse reporting.
Finding 504290 (2024-001)
Significant Deficiency 2024
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007. Recommendation: CLA recommends the University review the requirement and implement an internal process and control to specifically monitor the outstanding Title IV funded checks throughout the year. Explanation ...
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007. Recommendation: CLA recommends the University review the requirement and implement an internal process and control to specifically monitor the outstanding Title IV funded checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University agrees with the auditors’ recommendations of corrective action needed to ensure unclaimed Title IV federal funds are resolved within 240 days of disbursement date. The University has reviewed existing processes and identified improvements that will be made to internal procedures to ensure proper compliance is met. Name(s) of the contact person(s) responsible for corrective action: Delora Shoop & Amanda Bauer. Planned completion date for corrective action plan: December 2024
Finding 2024‐002 Federal Agency Name: Direct Program – Department of Education Assistance Listing Number: P063P237884, P268K247884, P033A239207, P007A239207 Program Name: Student Financial Assistance Cluster Finding Summary: The College implemented new software functionality that automated sen...
Finding 2024‐002 Federal Agency Name: Direct Program – Department of Education Assistance Listing Number: P063P237884, P268K247884, P033A239207, P007A239207 Program Name: Student Financial Assistance Cluster Finding Summary: The College implemented new software functionality that automated sending notifications to students upon loan disbursement. The notifications of student financial aid disbursements were not sent timely due to the process being ran in simulation mode and this was not immediately identified by the College staff. Students were notified of their financial disbursement when this error was noticed by the College staff during the fiscal year 2024, however it was not within the 30 days outlined above. The College was able to correct the process for the summer 2024 disbursements, in which the 30-day time frame was met. Corrective Action Plan: The Assistant Director of Financial Aid will automatically receive an emailed report of all disbursement notifications that are emailed students each time email notifications are processed. The Assistant Director of Financial Aid will run a communication verification report each week to ensure that all disbursed loans correspond to disbursement emails sent to students. Any missing emails will be sent within the required time frame and meetings will occur with the responsible staff person as needed. The Executive Director Financial Aid reviews this communication verification report each month. Responsible Individuals: Jeneé Snyder, Executive Director Financial Aid Michelle Haviland, Assistant Director Financial Aid Anticipated Completion Date: Change in control process implemented July 1, 2024.
Student Financial Aid Cluster: Federal Pell Grant Program – Assistance Listing 84.038 Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal re...
Student Financial Aid Cluster: Federal Pell Grant Program – Assistance Listing 84.038 Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finding was isolated to less-than-half-time Pell recipients. These recipients will be processed through the auto-packing process and then will undergo a secondary manual review prior to disbursement. Name(s) of the contact person(s) responsible for corrective action: Laura Hughes and John Bender Planned completion date for corrective action plan: Immediate Implementation
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Perkins Loan Program– Assistance Listing No. 84.038 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal ...
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Perkins Loan Program– Assistance Listing No. 84.038 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Teacher Education Assistance. for College and Higher Education Grants– Assistance Listing No. 84.379 Nursing Student Loans – Assistance Listing No. 93.364 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are 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 Financial Aid Office took over the administration of this process due to personnel changes in the Registrar’s Office this past year. During this time period, we have reduced the incidents from 114 to 13. Enrollment reports will continue to be submitted monthly. The data is reviewed at various intervals of the process by Registrar and Financial Aid staff and the reviews are documented. Corrections and updates are provided and submitted as required. Procedures will be updated to reflect all changes and validations. Additional focus will be on the reports which overlap semesters. Timelines will be reviewed and adjusted as determined necessary Name(s) of the contact person(s) responsible for corrective action: Laura Hughes, Soo Lee Bruce-Smith, Travis Osburn, Kim Tuschhoff and John Bender Planned completion date for corrective action plan: Immediate Implementation
Return of Title IV (R2T4) Calculations Planned Corrective Action: The financial aid office has developed a checklist that the aid administrators will use to determine if aid sources have been posted/disbursed to student accounts prior to completing R2T4 calculations. The Financial Aid Office will m...
Return of Title IV (R2T4) Calculations Planned Corrective Action: The financial aid office has developed a checklist that the aid administrators will use to determine if aid sources have been posted/disbursed to student accounts prior to completing R2T4 calculations. The Financial Aid Office will maintain the checklist record of this verification for audit purposes and to track compliance. The Senior Financial Aid Counselor will complete the R2T4 calculations and one of our Financial Aid Counselors will monitor the completion of all checklist records as part of a check and balance process. Person Responsible for Corrective Action Plan: Cindi Patterson, Director for Financial Aid Anticipated Date of Completion: 10/01/24
View Audit 326717 Questioned Costs: $1
The University agrees with the auditor’s findings and recommendation. The following corrective action will be taken: The University will implement controls to ensure student’s aid is being packaged and awarded on the anticipated enrollment of the student, with correct corresponding EFC. The Office o...
The University agrees with the auditor’s findings and recommendation. The following corrective action will be taken: The University will implement controls to ensure student’s aid is being packaged and awarded on the anticipated enrollment of the student, with correct corresponding EFC. The Office of Student Financial Assistance will collaborate with IT to ensure proper training and review of packaging logic accurately reflects the students’ federal student aid eligibility. Anticipated Completion Date: December 31, 2024 Leah Stewart, Assistant Vice President, Enrollment Management
View Audit 326552 Questioned Costs: $1
The University agrees with the auditors' finding and recommendation. The following corrective action will be taken: The University Registrar will adhere to: Provisions of 34 CFR Section 685.309(b) will be followed when reporting to NSLDS. The University will develop and implement controls to ensure ...
The University agrees with the auditors' finding and recommendation. The following corrective action will be taken: The University Registrar will adhere to: Provisions of 34 CFR Section 685.309(b) will be followed when reporting to NSLDS. The University will develop and implement controls to ensure students’ classification based on actual allowable credit hours are being properly reported to NSLDS. Unofficial withdrawals will be monitored to ensure timely reporting to NSLDS. The University Registrar will work collaboratively with the Information Technology office to modify the enrollment report to identify students with external credits as well as students who stop attending to allow proper reporting to the NSLDS within the required 30 days. Anticipated Completion Date: December 31, 2024 Leah Stewart, Assistant Vice President, Enrollment Management
Northern Kentucky University agrees with the auditors' finding and recommendations. The following corrective action will be taken: The University will return $22,621 in federal student financial aid to United States Department of Education (USED) which represents the updated R2T4 accounting for the ...
Northern Kentucky University agrees with the auditors' finding and recommendations. The following corrective action will be taken: The University will return $22,621 in federal student financial aid to United States Department of Education (USED) which represents the updated R2T4 accounting for the correct academic calendar end dates and breaks periods for the 2023-24 academic year. The University provided the external auditors with the current year academic calendar (end of period, break day, etc) for review and validation. The correct definition and calculation of days (end of enrollment period, break days, etc) will be used with return calculations. There will be a review process that will include validation from the Assistant Vice President, Enrollment Management to verify calculations before finalizing returns. Training will be provided to all relevant staff on the proper calculation methods to ensure compliance and accuracy which will include the review of the Federal Student Handbook - Volume 5 - Withdrawals and the Return of Title IV Funds and other relevant guidance from USED. Anticipated Completion Date: December 31, 2024 Leah Stewart, Assistant Vice President, Enrollment Management
View Audit 326552 Questioned Costs: $1
Corrective Action Plan - Upon reflection of the term end date and subsequently the status change date, the Office of Registrar at the University of Dallas updated the term end date to the last date of educationally related activities more widely known as the last date of the final examinations for e...
Corrective Action Plan - Upon reflection of the term end date and subsequently the status change date, the Office of Registrar at the University of Dallas updated the term end date to the last date of educationally related activities more widely known as the last date of the final examinations for each relevant term. Upon consultation with the Office of the Provost at the University of Dallas and the appropriate Deans of the affected Colleges, the program length for the Master’s programs at the University of Dallas will be updated to three (3), for those programs who are at least 30 credit hours in length: which will meet a reasonable progression to such degree. The Office of Registrar at the University of Dallas will update all such programs for the University of Dallas. The Office of Registrar and the Office of Financial Aid explored reporting enrollment directly to the National Student Loan Data System and while such was initially promising, the Office of Financial Aid determined that such activity would be disruptive to the business practices of the University of Dallas given the work needed for the Financial Value Transparency and Gainful Employment reporting in which the National Student Loan Clearinghouse has served as an invaluable partner. This option may still be explored further if additional resources become available. The Office of the Registrar at the University of Dallas will split the graduation file sent to our third-party servicer, NSLC, so that the students from the Satish & Yasmin Gupta College of Business who are on a different calendar may be reported to NSLDS sooner which should assist in reporting those students on an earlier timeframe. The Office of Registrar at the University of Dallas will begin rolling grades the week after Add/Drop on a weekly basis of each term to reduce the timeframe for students who have withdrawn from a course to be reported to NSLDS. The Office of the Registrar at the University of Dallas will update the grading policy in Ellucian Banner to align any changes in grading policy for students who fail to attend course. The Office of Financial Aid will work with the Student Registrar to ensure such reporting is accurate by reviewing the set-up of such data points as Enrollment Effective Date, Enrollment Status, Term Begin Date, Term End Date and Award Completion Date. Implementation - The responsible parties include the Office of Registrar - Paula Brown, Registrar, the Office of Financial Aid, James Hubener, Director of Financial Aid, along with the staff of Information Technology led by Karl Horvath at the University of Dallas. Some updates to the status change dates or term end dates have already been recorded. Updates to the program length for Master’s programs will be made by November 2024. Implementation of internal Office of Registrar functions to assist in reporting for changes in grades and enrollment levels should be in place by November 30, 2024. Any change in the processing of the Graduated file from NSLC should be in place by the anticipated date of implementation of February 28, 2025. Full utilization of all changes by May 15, 2025 at the close of the Spring 2025 term.
Finding 504029 (2024-002)
Significant Deficiency 2024
Title: Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with ...
Title: Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell 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: Our office will create formal procedures for the Pell origination/disbursement process to ensure that our dates within the system and COD are aligned. Additionally, our new financial aid management system (FAMS) has the ability to track discrepant dates between COD and our FAMS and we will regularly use this feature to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Danielle Hayden Planned completion date for corrective action plan: November 1, 2024
Audit Finding Number: 2024-003 – Cash Management Agency: Public Housing Capital Fund Responsible Person, Title: Deb Spitzer, Finance Director Completion date: 4/1/2024 Agency Response: Concur Corrective Action Plan: Management concurs with the recommendation to implement timely LOCCS fundings that...
Audit Finding Number: 2024-003 – Cash Management Agency: Public Housing Capital Fund Responsible Person, Title: Deb Spitzer, Finance Director Completion date: 4/1/2024 Agency Response: Concur Corrective Action Plan: Management concurs with the recommendation to implement timely LOCCS fundings that coincide with our normal accounting cycle.
View Audit 326385 Questioned Costs: $1
Management agrees with the finding. Management will ensure that HUD's approval is obtained in the future.
Management agrees with the finding. Management will ensure that HUD's approval is obtained in the future.
View Audit 326267 Questioned Costs: $1
Management agrees with the finding. The replacement reserve loan will be repaid in the amount of $38,129. Management will ensure that loans withdrawn from the replacement reserve will be repaid on a timely basis in the future.
Management agrees with the finding. The replacement reserve loan will be repaid in the amount of $38,129. Management will ensure that loans withdrawn from the replacement reserve will be repaid on a timely basis in the future.
Management Agrees with the findings. The managing agent has begun to repay the loan by depositing an extra $10,000 into the account. Management will continue to deposit an additional monthly amount of $5,00 until the loan is paid back.
Management Agrees with the findings. The managing agent has begun to repay the loan by depositing an extra $10,000 into the account. Management will continue to deposit an additional monthly amount of $5,00 until the loan is paid back.
Finding 503946 (2024-001)
Significant Deficiency 2024
The Payroll Department has taken immediate action to develop additional safeguards to avoid duplicate pay. When Central Payroll adds to a payline, we will notify the requestor to inform them of this action and ask that they review their payline for accuracy. This should trigger a response from the r...
The Payroll Department has taken immediate action to develop additional safeguards to avoid duplicate pay. When Central Payroll adds to a payline, we will notify the requestor to inform them of this action and ask that they review their payline for accuracy. This should trigger a response from the requestor if they had also added the missing hours via a CU Special Pay. Additionally, as of 06/21/2024, the Late Timesheet option was turned off on CU Special Pay to strengthen controls. Individuals now contact payroll@clemson.edu for assistance. Once contacted the payroll/timekeeping team will update the timecard and ensure the missed pay is added to the next payroll cycle, assuming an emergency/off-cycle check is not needed. The College of Engineering and Applied Sciences (CECAS) will take action to strengthen internal controls to ensure accuracy and compliance. We will establish clear procedures to verify employee payroll data via paylines, as well as cross checking with CU Payroll to ensure changes are properly documented and authorized. We will provide ongoing training for departmental payroll staff on best practices and compliance requirements. Anticipated Completion Date: September 17, 2024 Person Responsible: Central Payroll – Ami Hood, Payroll Director; CECAS – Keri Cortese, Director of Procurement and Payroll Operations Contact/Responsible Party: Ami Hood, Payroll Director Contact Information: hooda@clemson.edu
View Audit 326225 Questioned Costs: $1
Management agrees with the finding and recommendation and has reviewed the HUD requirement for loans. Funds have been transferred and loans will not be permitted based on HUD requirements going forward.
Management agrees with the finding and recommendation and has reviewed the HUD requirement for loans. Funds have been transferred and loans will not be permitted based on HUD requirements going forward.
View Audit 326222 Questioned Costs: $1
Management agrees with the finding and recommendation and has reviewed the HUD requirement for loans. Funds have been transferred and will maintain HUD policy of no unauthorized loans between affiliates.
Management agrees with the finding and recommendation and has reviewed the HUD requirement for loans. Funds have been transferred and will maintain HUD policy of no unauthorized loans between affiliates.
View Audit 326221 Questioned Costs: $1
Management agrees with the finding and recommendation and has reviewed the HUD requirement for funding. Funds have been transferred and will maintain HUD policy of no unauthorized loans between affiliates.
Management agrees with the finding and recommendation and has reviewed the HUD requirement for funding. Funds have been transferred and will maintain HUD policy of no unauthorized loans between affiliates.
View Audit 326219 Questioned Costs: $1
Management agrees with the finding and will ensure payroll is allocated correctly going forward. Funds have been transferred to correct the affiliate.
Management agrees with the finding and will ensure payroll is allocated correctly going forward. Funds have been transferred to correct the affiliate.
View Audit 326216 Questioned Costs: $1
Management agrees with the finding and is working with ownership on reimbursements to the property. Management will collect in accordance with HUD going forward.
Management agrees with the finding and is working with ownership on reimbursements to the property. Management will collect in accordance with HUD going forward.
View Audit 326215 Questioned Costs: $1
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.
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
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
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