Corrective Action Plans

Finding 388090 (2023-001)

Significant Deficiency 2023

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2023-001 Corrective Action Plan: An internal review of our process for reporting Pell payments to Common Origination & Disbursement (COD) reveal that the vast majority of Pell payments are reported within 2 business of disbursement. The Pell payment in question was disbursed two we...

Finding number: 2023-001 Corrective Action Plan: An internal review of our process for reporting Pell payments to Common Origination & Disbursement (COD) reveal that the vast majority of Pell payments are reported within 2 business of disbursement. The Pell payment in question was disbursed two weeks after our scheduled fall disbursement date and reported to COD 11 days late. The disbursement occurred once the student completed all outstanding financial aid requirements. The procedures for reporting all Title IV payments and disbursements to COD has been reviewed with the staff members responsible for transmitting origination and disbursement records to COD. Procedures have been developed to more readily identify financial aid disbursements that take place outside of the established disbursement date for the term. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person Mark Boudreau, Comptroller

View Audit 299928

Finding 388047 (2023-091)

Material Weakness 2023

State of Maine

ME

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Department: Health and Human Services Title: Internal control over Medicaid Nursing Facility audits needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will check with HR weekly for new applicants, interview qualified candidates as soon a...

Department: Health and Human Services Title: Internal control over Medicaid Nursing Facility audits needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will check with HR weekly for new applicants, interview qualified candidates as soon as possible, and hire and train qualified individuals. The Department will complete the COVID audits. The Department will reassign COVID auditors to the LTC program audits. Completion Date: Ongoing (first item), June 30, 2024 (second item) and July 1, 2024 (third item) Agency Contact: Herb Downs, Director, Division of Audit, DHHS, 207-287-2778

View Audit 299909

Finding 388035 (2023-090)

Significant Deficiency 2023

State of Maine

ME

Matching / Level of Effort / Earmarking § 200.303

Department: Health and Human Services Title: Internal control over Adoption Assistance – Title IV-E level of effort needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will create a new folder on its shared drive to store all the needed do...

Department: Health and Human Services Title: Internal control over Adoption Assistance – Title IV-E level of effort needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will create a new folder on its shared drive to store all the needed documentation. The Adoption Savings standard operating procedure will also be updated to include what and where this information must be stored. Completion Date: May 1, 2024 Agency Contact: John Feeney, Chief Operating Officer, OCFS, DHHS, 207- 626-8614

View Audit 299909

Finding 388009 (2023-076)

Material Weakness 2023

State of Maine

ME

Special Tests & Provisions Eligibility Material Weakness § 200.303

Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department’s existing IEVS reports are part ...

Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department’s existing IEVS reports are part of an Integrated Eligibility System whose format is in compliance with federal regulations. Completion Date: N/A Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481

View Audit 299909

Finding 387951 (2023-056)

Material Weakness 2023

State of Maine

ME

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

Department: Economic and Community Development Title: Internal control over ERA Program performance reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will have quarterly onsite meetings with MaineHousing staff to review the dat...

Department: Economic and Community Development Title: Internal control over ERA Program performance reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will have quarterly onsite meetings with MaineHousing staff to review the data and supporting documentation prior to the submission deadline. Completion Date: January 31, 2026 Agency Contact: Deborah Johnson, Director, Office of Community Development, DECD, 207-624-9817

View Audit 299909

Finding 387851 (2023-002)

Significant Deficiency 2023

County of Fresno

CA

Special Tests & Provisions Allowable Costs / Cost Principles Eligibility § 200.303

Management’s Response or Department’s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action A reminder message will be sent to the appropriate staff to process Applicant IEVs within 45 days of application processing and renewals to en...

Management’s Response or Department’s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action A reminder message will be sent to the appropriate staff to process Applicant IEVs within 45 days of application processing and renewals to ensure compliance of review of IEVs report. Internal policies such as Workflows will be reviewed and updated with IEVs report processing if possible. Also, an annual IEVs refresher training will be issued to staff who are required to process them. We also intend to have multiple Eligibility Worker recruitments throughout the year to address staffing shortages/reducing vacancy rate. Anticipated Completion Date April 2024 Contact Information of Responsible Official Name: Stephanie Oakley Title: DSS Division Chief Phone: 559-600-28760

View Audit 299892

Finding 387847 (2023-003)

Significant Deficiency 2023

New England Conservatory of Music

MA

Student Financial Aid Matching / Level of Effort / Earmarking

Finding No. 2023 – 003 - Tracking Institutional Share of Federal Work Study Finding: The Conservatory did not have a process in place to track and record into the accounting records the institutional share of the federal work study as amounts were paid to students during the year. Corrective Acti...

Finding No. 2023 – 003 - Tracking Institutional Share of Federal Work Study Finding: The Conservatory did not have a process in place to track and record into the accounting records the institutional share of the federal work study as amounts were paid to students during the year. Corrective Action Taken or Planned: During fiscal year 2023 both the Business Office and Office of Financial Aid experienced significant turnover. This finding been corrected by staff possessing experience with the regulations related to federal work study. The Conservatory did meet the overall institutional share requirement, but this was not adequately documented. Documentation and reconciliation processes have been put in place to ensure compliance moving forward. Completed October, 2023. Responsible Person: Richard Bowman, Controller

View Audit 299883

Finding 387827 (2023-001)

Significant Deficiency 2023

Carroll County Commissioners

MD

Reporting Subrecipient Monitoring Cash Management § 200.303 § 200.502

Carroll County, Maryland respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 Audit firm: CliftonLarsonAllen LLP The findings from the schedule of findings and questioned costs are discussed below. The findings are num...

Carroll County, Maryland respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 Audit firm: CliftonLarsonAllen LLP The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings - Federal Award Program Audits: U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services U.S. Department of Homeland Security Reference Number: 2023-001 Federal Program – Assistance Listing Numbers: Airport Improvement Fund – Assistance Listing No. 20.106 Highway Planning and Construction – Assistance Listing No. 20.205 Federal Transit Cluster – Assistance Listing No. 20.507 COVID 19: Coronavirus State & Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Medicaid Cluster – Assistance Listing No. 93.778 Assistance to Firefighters – Assistance Listing No. 97.044 Recommendation: We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Accounting office with assistance from the Grants Management Office will take the lead in documenting and training appropriate staff so they become knowledgeable and experienced with the requirements for the County’s SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure incurred per Uniform Guidance requirements. Accounting will work with the Grant Management Office as well as various Grant Administrators to review and update our formal documentation: Carroll County Guide to Grants to include detail for Grant Administrators to manage and maintain records for their federal reimbursable expenses to provide appropriate data to the Accounting department for the SEFA preparation. Once updated in FY24, we will train staff with fiscal responsibilities of managing and maintaining records of expenses incurred for these federally funded grants for the SEFA compilation. This topic will also be added to our current quarterly / monthly grant meetings with various departments. Accounting will review the internal controls for its SEFA compilation process for FY24 and future fiscal years. In future years our new ERP system, Tyler Technologies, will improve this process. Name(s) of the contact person(s) responsible for corrective action: Jennifer D. Hobbs, Comptroller Bobbi-Jo Fout, Bureau Chief, Accounting Deborah Standiford, Grants Manager Planned completion date for corrective action plan: FY24 for Audit period: July 1, 2023 – June 30, 2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Jennifer D. Hobbs or Bobbi-Jo Fout at 410-386-2085.

View Audit 299877

Finding 387825 (2023-004)

None 2023

Randall University

OK

Questioned Costs Student Financial Aid Subrecipient Monitoring

Corrective Action Plan: The Student Financial Aid Director and CFO of the University will meet with the third-party administrator during fiscal year 2024 to discuss how to prevent a similar situation from occurring in the future. The $7,420 of Federal Direct Loan program funds were returned on Decem...

Corrective Action Plan: The Student Financial Aid Director and CFO of the University will meet with the third-party administrator during fiscal year 2024 to discuss how to prevent a similar situation from occurring in the future. The $7,420 of Federal Direct Loan program funds were returned on December 15, 2023. Anticipated Completion Date: The corrective action will be completed by June 30, 2024. Contact Person: Cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 299875 Questioned Costs: $1

Finding 387823 (2023-002)

None 2023

Randall University

OK

Questioned Costs Student Financial Aid Eligibility

Corrective Action Plan: Management agrees that all six R2T4s were completed late and funds were returned late or post-withdraw disbursements were not made timely. The Financial Aid Director will work with University officials to ensure that the Financial Aid Office is informed of enrollment status c...

Corrective Action Plan: Management agrees that all six R2T4s were completed late and funds were returned late or post-withdraw disbursements were not made timely. The Financial Aid Director will work with University officials to ensure that the Financial Aid Office is informed of enrollment status changes timely. The Financial Aid Director and the CFO will meet with the third-party administrator to resolve the amount of time it is taking for them to review and approve the R2T4s and return funds or award post-withdraw disbursements. The following monetary issues are in the The first student identified above is due a $1,849 Federal Pell Grant post withdraw disbursement that was not offered or disbursed. $1,849 was posted to the student’s account on February 29, 2024. For the third student identified above, the R2T4 was sent to the third-party administrator for review in November 2023. The University has an ongoing audit being performed by the Department of Education. Based on advice from the University’s Department of Education contact, the resolution for this student should wait until the Department’s audit is complete. For the fourth student identified above, the R2T4 was not completed timely and the incorrect number of days in the semester was used in the calculation. A R2T4 was submitted to the third-party administrator in November 2023. On February 29, 2024, the student’s account show the following amounts were returned to the source: $990 of unsubsidized loan funds, $2,227 of subsidized loan funds, and $1,310 of PLUS Loan funds. For the sixth student identified above, the Student Financial Aid Director missed a notification from the third-party administrator asking for additional files. The information was supplied to the third-party administrator in November 2023. $862 was returned to the source on December 4, 2023. Anticipated Completion Date: The corrective action will be completed by June 30, 2024. Contact Person: cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 299875 Questioned Costs: $1

Finding 387822 (2023-001)

None 2023

Randall University

OK

Questioned Costs Student Financial Aid Reporting

Corrective Action Plan: The Student Financial Aid Director corrected the enrollment status and withdrawal date for the students in question in November 2023. Procedures have been improved to ensure the information is communicated timely to the third-party servicer and that third-party servicer repor...

Corrective Action Plan: The Student Financial Aid Director corrected the enrollment status and withdrawal date for the students in question in November 2023. Procedures have been improved to ensure the information is communicated timely to the third-party servicer and that third-party servicer reports the changes to NSLDS timely. Anticipated Completion Date: The corrective action was completed in November 2023. Contact Person: Cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 299875 Questioned Costs: $1

Finding 387820 (2023-005)

Significant Deficiency 2023

Hodges University, Inc.

FL

Student Financial Aid Reporting Significant Deficiency

2023-005 Common Origination and Disbursement (COD) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reaso...

2023-005 Common Origination and Disbursement (COD) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Due to unforeseen technical issues and outdated procedures. Action taken in response to finding: The University is updating the procedures and internal controls to improve the timeliness of reporting. Hodges University is also working closely with our software providers to ensure the transmittals are working in both directions, and that the systems are communicating properly. Name(s) of the contact person(s) responsible for corrective action: Olker Alva, Director of Students Financial Services, and Diana Schultz, SVP of Student Affairs and Financial Services and Provost Planned completion date for corrective action plan: Effective immediately

View Audit 299868

Finding 387819 (2023-004)

Significant Deficiency 2023

Hodges University, Inc.

FL

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

2023-004 Return to Title IV (R2T4) Recommendation: We recommend that the University review its policies and procedures to ensure R2T4 calculations are performed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Planned completion date for co...

2023-004 Return to Title IV (R2T4) Recommendation: We recommend that the University review its policies and procedures to ensure R2T4 calculations are performed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Planned completion date for corrective action plan: Effective immediately Reason for finding: The University policies were not in alignment with the with the federal policies and best practices. Action taken in response to finding: Hodges University is updating its policies to follow the federal policies and best practices in order to remain compliant; that update will reflect as an addendum to the catalog. Name(s) of the contact person(s) responsible for corrective action: Nicole Hurley, Director of University Registrar, Olker Alva, Director of Students Financial Services, and Diana Schultz, SVP of Student Affairs and Financial Services and Provost

View Audit 299868 Questioned Costs: $1

Finding 387816 (2023-003)

Significant Deficiency 2023

Hodges University, Inc.

FL

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

2023-003 240-Day Requirement for Unclaimed Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There is no...

2023-003 240-Day Requirement for Unclaimed Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: The University continuously attempted to refund the student checks. Action taken in response to finding: The Financial Aid and Student Accounts offices will work diligently to ensure the University's compliance with the federal regulations and deadlines regarding unclaimed properties. Name(s) of the contact person(s) responsible for corrective action: Olker Alva, Director of Students Financial Services, and Diana Schultz, SVP of Student Affairs and Financial Services and Provost Planned completion date for corrective action plan: April 30, 2024

View Audit 299868 Questioned Costs: $1

Finding 387815 (2023-002)

Material Weakness 2023

Hodges University, Inc.

FL

Student Financial Aid Reporting Material Weakness

2023-002 National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters to NSLDS. Explanation of disagreement with audit finding: There is no disagr...

2023-002 National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Hodges University's enrollment and withdrawal policies did not align with the department of education requirements. In addition, internal controls in place were insufficient. Action taken in response to finding: Hodges University is updating its policies to follow the federal policies and best practices in order to remain compliant; that update will reflect as an addendum to the catalog. We have implemented additional internal controls to ensure the timeliness and accuracy of future reporting, and compliance. Name(s) of the contact person(s) responsible for corrective action: Nicole Hurley, Director of University Registrar, Olker Alva, Director of Students Financial Services, and Diana Schultz, SVP of Student Affairs and Financial Services and Provost. Planned completion date for corrective action plan: Effective immediately

View Audit 299868

Finding 387812 (2023-004)

Material Weakness 2023

City of Temecula

CA

Matching / Level of Effort / Earmarking Cash Management § 200.303

Program: Nationally Significant Freight and Highway Projects Financial Assistance Listing Number: 20.934 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: 2019 Grant Award Number: INFRALUL-5459(031) Compliance Requirements: Cash Manag...

Program: Nationally Significant Freight and Highway Projects Financial Assistance Listing Number: 20.934 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: 2019 Grant Award Number: INFRALUL-5459(031) Compliance Requirements: Cash Management/ Matching, Earmarking, Level of Effort Views of Responsible Officials and Corrective Action: We concur with the finding. The City will implement procedures to include evidence documenting the individual who reviewed the reimbursement request prior to submission. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: June 30, 2024

View Audit 299850

Finding 387811 (2023-003)

Material Weakness 2023

City of Temecula

CA

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Program: Nationally Significant Freight and Highway Projects Financial Assistance Listing Number: 20.934 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: 2019 Grant Award Number: INFRALUL-5459(031) Compliance Requirements: Special Te...

Program: Nationally Significant Freight and Highway Projects Financial Assistance Listing Number: 20.934 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: 2019 Grant Award Number: INFRALUL-5459(031) Compliance Requirements: Special Tests and Provisions - Wage Rate Requirements Views of Responsible Officials and Corrective Action: We concur with the finding. The City will implement controls to ensure there are procedures in place requiring the documented review of the certified payroll submitted by the construction contractors. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: June 30, 2024

View Audit 299850

Finding 387793 (2023-002)

Material Weakness 2023

City of Temecula

CA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Program: Community Development Block Grants/Entitlement Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Views of Responsible Officials and Correctiv...

Program: Community Development Block Grants/Entitlement Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Views of Responsible Officials and Corrective Action: We concur with the finding. The City will implement procedures to include evidence documenting the individual who reviewed and approved required reports prior to submission. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: June 30, 2024

View Audit 299850

Finding 387790 (2023-003)

Material Weakness 2023

Housing Authority of the City of Allentown

PA

Questioned Costs HUD Housing Programs Eligibility

Action taken in response to finding: Create a third party verification policy and procedure SOP. Name(s) of the contact person(s) responsible for corrective action: Doryan Campo Planned completion date for corrective action plan: April 2024

View Audit 299848 Questioned Costs: $1

Finding 387784 (2023-001)

Material Weakness 2023

Calumet Independent School District No. 76

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Calumet Public School will ensure that the Davis-Bacon Act is followed. The district will conduct weekly and bi-weekly payroll report reviews on contractors and subcontractors. We will ensure that federal wage rates, as well as the fringes are being properly paid. The district will also have all ...

Calumet Public School will ensure that the Davis-Bacon Act is followed. The district will conduct weekly and bi-weekly payroll report reviews on contractors and subcontractors. We will ensure that federal wage rates, as well as the fringes are being properly paid. The district will also have all the required items posted at any jobsite. We are committed to complying with the Davis-Bacon Act.

View Audit 299834

Finding 387778 (2023-002)

Material Weakness 2023

Seymour Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-002 Finding Subject: COVID 19 – Education Stabilization Fund - Reporting Summary of Finding: Material Weakness, Other Matters. Contact Person Responsible for Corrective Action: Steve Nauman, Treasurer Contact Phone Number and Email Address: Phone: 812-522-3340 Email: naumans@scsc.k12.in...

FINDING 2023-002 Finding Subject: COVID 19 – Education Stabilization Fund - Reporting Summary of Finding: Material Weakness, Other Matters. Contact Person Responsible for Corrective Action: Steve Nauman, Treasurer Contact Phone Number and Email Address: Phone: 812-522-3340 Email: naumans@scsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The SCSC management team will design and implement a proper system of internal control, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place prior to filing required reports. Anticipated Completion Date: The projected date of completion is February 29, 2024.

View Audit 299833

Finding 387739 (2023-006)

Significant Deficiency 2023

Wyoming Energy Authority

WY

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

2023-006: Level of Effort – Supplement, Not Supplant (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will put into place a system to regularly monitor the expenditure of all Federal funds to ensure that the...

2023-006: Level of Effort – Supplement, Not Supplant (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will put into place a system to regularly monitor the expenditure of all Federal funds to ensure that the funds are not being used to supplant state funds. The SEP Manager will send a calendar invite to the Accounting Manager on a quarterly basis to review and assess all Federal fund activity. The review will be documented and signed by the Accounting Manager and the SEP Manager. Completion Date - June 2024 Contact Person - Jami Blosmo, Accounting Manager

View Audit 299811

Finding 387738 (2023-005)

Significant Deficiency 2023

Wyoming Energy Authority

WY

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2023-005: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the U.S. Depart...

2023-005: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the U.S. Department of Energy. Going forward, the SEP Manager will send a calendar invite to the Accounting Manager for review of each SF-425 report. The Accounting Manager will date and document the report as being reviewed and approved. Completion Date - November 2023 Contact Person - Jami Blosmo, Accounting Manager

View Audit 299811

Finding 387727 (2023-001)

Significant Deficiency 2023

Lake Michigan College

MI

Student Financial Aid Reporting Subrecipient Monitoring

Finding Number: 2023-001 Condition: The College did not timely return the Title IV funds (R2T4) for 3 students. Planned Corrective Action: As outlined in the audit finding, the auditors noted three of the forty R2T4 transactions reviewed (7.5%) were not completed within the required timeframe. We h...

Finding Number: 2023-001 Condition: The College did not timely return the Title IV funds (R2T4) for 3 students. Planned Corrective Action: As outlined in the audit finding, the auditors noted three of the forty R2T4 transactions reviewed (7.5%) were not completed within the required timeframe. We have reviewed these transactions and agree with the auditor’s determination. Given that only three calculations were identified as late, we consider these to be anomalies and not reflective of our overall operating practice. As the auditors state, all three of these transactions were calculated correctly and were all three associated with the Fall term. Since that time, we have instituted new processes to help ensure the timely processing of all R2T4 calculations. These new processes include cross-training of staff to help ensure complete coverage of duties regarding this task. In addition, financial aid staff relating to R2T4 activities have received additional training with a financial aid consultant to help ensure both timeliness and accuracy. Contact person responsible for corrective action: Nicole Hatter, Executive Director, Advising and Financial Aid - nhatter@lakemichigancollege.edu - 269-927-8185 Anticipated Completion Date: 3/21/2024

View Audit 299798

Finding 387723 (2023-001)

Significant Deficiency 2023

Beacon College, Inc.

FL

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

Recommendation: We recommend the College evaluate its policies and procedures for identifying and reporting enrollment status changes to ensure that all changes are reported to NSLDS in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....

Recommendation: We recommend the College evaluate its policies and procedures for identifying and reporting enrollment status changes to ensure that all changes are reported to NSLDS in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The College has recently updated their Student Information System (SIS) to a less manual program. Formerly, the College used SONIS, but as of February 2023 has moved to Jenzabar One (J1). The J1 system is more robust than the SONIS system and is interfaced with the Financial Aid Management (FAM) system the College uses – PowerFAIDS. With the capability of the systems communicating with each other, the College can implement real-time internal reconciliation that can quickly identify issues with the dates, amounts, etc. and will allow the departments to work quickly to resolve exceptions found related to compliance of the dates, amounts, etc. Since the change-over to J1, the reconciliation process has been more efficient and has allowed for quick resolution of discrepancies identified. Name(s) of the contact person(s) responsible for corrective action: Daphne Parks, Vice President of Processing at FAS; Stephanie Knight, Director of Enrollment Services & Financial Aid, Beacon College; Carrie Santaw, Registrar, Beacon College Planned completion date for corrective action plan: Completed.

View Audit 299776

Corrective Action Plans

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