Corrective Action Plans

Finding 386853 (2023-004)

Material Weakness 2023

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2023-004 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listings Numbers: 10.553, 10.555, 10.55...

FINDING 2023-004 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listings Numbers: 10.553, 10.555, 10.559 Federal Award Number and Year (or Other Identifying Numbers): FY2021-2022, FY2022-2023 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Contact Person Responsible for Corrective Action: Tiffiny Ulman Contact Phone Number and Email Address: 219-924-4250 tulman@griffith.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Establish post award internal controls surrounding grant management including, but not limited to, Eligibility. Anticipated Completion Date: 3/5/2024

View Audit 299183

Finding 386841 (2023-001)

Material Weakness 2023

Sheffield-Sheffield Lake City School District

OH

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring

The treasurer will ensure that all prime construction contracts in excess of $2,000 paid with Federal grant monies contain provisions that require the contractor to comply with wage rate requirements. The treasurer will further ensure that contractors submit weekly certified payroll reports prior to...

The treasurer will ensure that all prime construction contracts in excess of $2,000 paid with Federal grant monies contain provisions that require the contractor to comply with wage rate requirements. The treasurer will further ensure that contractors submit weekly certified payroll reports prior to paying invoices with federal grant funds.

View Audit 299162

Finding 386838 (2023-005)

None 2023

Williamsfield Community Unit School District No. 210

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $171,918 that were not disbursed as of June 30, 2023. These amounts were not reported as committed or obligated on the June 30, 2023 expenditure report. Plan - Management will monitor expend...

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $171,918 that were not disbursed as of June 30, 2023. These amounts were not reported as committed or obligated on the June 30, 2023 expenditure report. Plan - Management will monitor expenditure reports to ensure that amounts claimed have been disbursed prior to submitting the report or include them as obligated and file liquidation reports as needed. Anticipated Date of Completion - June 30, 2024. Name of of Contact Person - Tim Farquer, Superintendent. Management Response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed or obligated expenditures will be reported appropriately. Additionally, the grant expenditures in question were liquidated within 90 days of the fiscal year end.

View Audit 299159

Finding 386835 (2023-004)

Material Weakness 2023

Williamsfield Community Unit School District No. 210

IL

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.305

Condition - The District does not have internal controls in place to prevent expenditure reports being submitted that include expenditures that have not been spent or committed or obligated. Plan - Management will implement internal controls to ensure proper expenditure reports are being submitted....

Condition - The District does not have internal controls in place to prevent expenditure reports being submitted that include expenditures that have not been spent or committed or obligated. Plan - Management will implement internal controls to ensure proper expenditure reports are being submitted. Anticipated Date of Completion - June 30, 2024. Name of Contact Person - Tim Farquer, Superintendent. Management Response - There is no disagreement. The District will implement internal controls to ensure expenditure reports are being submitted accurately.

View Audit 299159

Finding 386805 (2023-002)

Material Weakness 2023

Hamilton County, Tennessee

TN

Reporting Matching / Level of Effort / Earmarking

Person Responsible for Corrective Action Plan: Mary Ellen Heuton, Chief Financial Officer Hamilton County Schools Corrective Action Plan: The District (Hamilton County Schools) has implemented new procedures to ensure the quarterly reports are being loaded into the State's dashboard for compliance w...

Person Responsible for Corrective Action Plan: Mary Ellen Heuton, Chief Financial Officer Hamilton County Schools Corrective Action Plan: The District (Hamilton County Schools) has implemented new procedures to ensure the quarterly reports are being loaded into the State's dashboard for compliance with the requirement. Anticipated Completion Date: June 30, 2024.

View Audit 299091

Finding 386797 (2023-003)

Significant Deficiency 2023

Town of Yarmouth

ME

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Management’s response/corrective action plan: Grant fund administrators have been notified of their responsibility to check SAM.GOV for any new vendors who may do work under a Federal Grant. The business office is also reviewing existing vendors to ensure compliance along with checking any new vendo...

Management’s response/corrective action plan: Grant fund administrators have been notified of their responsibility to check SAM.GOV for any new vendors who may do work under a Federal Grant. The business office is also reviewing existing vendors to ensure compliance along with checking any new vendors added to the system by the school department. A shared tracking document has been created and a note added to the vendor's profiles in the financial software.

View Audit 299077

Finding 386731 (2023-001)

Significant Deficiency 2023

Champlain College Incorporated

VT

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Management Response and Corrective Action Plan: The College runs weekly reports from the Ellucian Colleague system to identify students with CFlags and comment codes for loan limits. While reviewing the report if a student has comment codes for loan limits, the staff member running the reports wil...

Management Response and Corrective Action Plan: The College runs weekly reports from the Ellucian Colleague system to identify students with CFlags and comment codes for loan limits. While reviewing the report if a student has comment codes for loan limits, the staff member running the reports will research and assign the issue to the appropriate Financial Aid Assistant Director to adjust the loan accordingly. For the student identified, the loan limit was calculated incorrectly in the Colleague system and the student was awarded a federal direct loan that exceeded their maximum total aggregate outstanding loan debt by $2,500. It is our belief this was not an issue of identifying the CFLAG, it was human error with reduction of loans. To correct the issue this student was awarded institutional aid to cover the amount loans were reduced. To confirm that no other student’s were impacted by a similar issue, a CFLAG full audit report was run for 2022. The report was reviewed to determine if there were any other students that had an aggregate loan limit issues. It was confirmed that this student was the only issue. The Office of Financial Aid will be enhancing the rules in our Colleague system to prevent disbursement if the Loan Limit CFlag has not been fully resolved. Staff will also be trained to not solely rely on Colleague’s Loan information and to seek verification of loan limits directly from NSLDS. OFA member that reviews loan limits will need to include the students NSLDS record in the students folder, confirmation of and loan amounts, and detailed description of adjustments. A monthly audit will occur by an Associate Director or the Director to confirm accruary and completeness. Scheduled Date of Completion: 4/15/2024 Contact person responsible: Katrina Bennett, Director of Financial Aid

View Audit 299033 Questioned Costs: $1

Finding 386725 (2023-001)

Significant Deficiency 2023

Alverno College

WI

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

Finding: The College’s internal controls over compliance of special tests regarding the Gramm-Leach Bliley Act (GLBA) were not operating effectively in 2023 as the College did not have a comprehensive information security program in compliance with the Safeguards Rule prepared by June 9, 2023. The...

Finding: The College’s internal controls over compliance of special tests regarding the Gramm-Leach Bliley Act (GLBA) were not operating effectively in 2023 as the College did not have a comprehensive information security program in compliance with the Safeguards Rule prepared by June 9, 2023. The College is required to have a completed and approved information security program available on or before June 9, 2023. The College did not complete and review the information security program until fall 2023. The controls over GLBA compliance were not operating effectively to be in compliance as of June 9, 2023. Subsequent to year end, management finalized and approved the security program. We recommend the College ensure that individuals responsible for completion and review of the information security program are aware of the program requirements and complete the assessment annually with documented review prior to fiscal year-end. Corrective Action: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

View Audit 299031

Finding 386724 (2023-001)

Significant Deficiency 2023

University System of New Hampshire

NH

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

Education Stabilization Fund – Assistance Listing Number 84.425F Granite State College (recently merged as part of a new college within the University of New Hampshire) will work to resolve the reporting finding for fiscal year 2023 reporting. The College will provide training to staff on reporting...

Education Stabilization Fund – Assistance Listing Number 84.425F Granite State College (recently merged as part of a new college within the University of New Hampshire) will work to resolve the reporting finding for fiscal year 2023 reporting. The College will provide training to staff on reporting policies and procedures to ensure that information is reported in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Susan Zipkin, Director, Accounting and Financial Compliance, University of New Hampshire Planned completion date for corrective action plan: February 29, 2024

View Audit 299022

Finding 386723 (2023-003)

Material Weakness 2023

North Central Local School District

OH

Material Weakness Matching / Level of Effort / Earmarking § 200.430

Management will update time and effort documentation process with additional steps to ensure compliance and review requirements with applicable employees.

View Audit 299019

Finding 386721 (2023-001)

Significant Deficiency 2023

Maine Maritime Academy

ME

Questioned Costs Subrecipient Monitoring Eligibility

Finding 2023-001: Student Financial Assistance Cluster – Eligibility – Award Limits Name of Contact Person: Alice Herrick, Director of Fiscal Operations; Ryan French, Director of Financial Aid Corrective Action Plan Introduction: This Corrective Action Plan addresses the significant deficienc...

Finding 2023-001: Student Financial Assistance Cluster – Eligibility – Award Limits Name of Contact Person: Alice Herrick, Director of Fiscal Operations; Ryan French, Director of Financial Aid Corrective Action Plan Introduction: This Corrective Action Plan addresses the significant deficiency identified in the audit regarding the review of student enrollment data prior to loan approval. The deficiency resulted in one noted student receiving a federal loan disbursement above their annual eligibility limit, and two students who each received a federal loan disbursement below their annual eligibility limit. We acknowledge the issue and have implemented immediate corrective measures to rectify the situation and prevent recurrence. Root Causes Analysis: The deficiency stemmed from two main factors: a. Limitations of PowerFAIDS: The software lacks automated quality control mechanisms to prevent overawarding or overdisbursement. Additionally, the software’s database design poses a challenge due to the “one-to-many” relationship of Periods of Enrollment (POE), making automated packaging algorithms which address this deficiency impossible. b. Staff Awareness: Financial aid staff were unaware of PowerFAIDS' limitations and lacked clear guidance on necessary quality control procedures. Immediate Corrective Actions Implemented: In response to the deficiency, the following actions have been taken: a. Manual Quality Control Procedure: A manual review process has been established prior to each semester's disbursement date. This process includes verifying student enrollment data and identifying discrepancies between self-reported class levels (PF: "F-YR-SCHOOL") and official class progression (PC: "academic_class_level", PF: "POE-YR-SCHL"). b. Repackaging and Communication: Students with verified discrepancies in class levels are repackaged accordingly and updated financial aid offer letters/emails are sent to notify students of changes and request their consideration. Confirmation of Effectiveness: A thorough review of the 2023-2024 academic year data confirms that no current students have been awarded or disbursed above their annual eligibility limit, validating the effectiveness of the implemented quality control procedure. Future Mitigation Strategies: To further mitigate the risk of noncompliance and reduce manual review time, the following strategies will be implemented: a. Dynamic Custom Field in PowerFAIDS: Proposing the creation of a dynamic custom field (e.g., “PC_ACL_Progression”) that updates student class levels via API integration with PowerCampus. b. Automated Packaging Rule: Developing an automated packaging rule within PowerFAIDS based on the dynamic custom field to identify Year In School (YIS) mismatches and trigger necessary repackaging. This rule will incorporate the YIS Mismatch quality control function and algorithm, reducing the time commitment necessary for manual review. Timeline for Implementation: While a current manual process is in place, the proposed future mitigation is forthcoming. a. Manual Quality Control Procedure: This procedure was put into effect by Financial Aid staff on November 16th, 2023, and was successfully implemented prior to Spring 2024 disbursement. All current disbursements of Federal TitleIV aid have been made in accordance with U.S. Department of Education criteria. b. Future Mitigation: The proposed dynamic custom field and automated packaging rule will be developed and implemented within the next academic year to streamline the quality control process and enhance compliance measures. Conclusion: Maine Maritime Academy is committed to ensuring compliance with U.S. Department of Education regulations and providing accurate and appropriate financial aid awards to students. The corrective actions outlined in this plan address the deficiencies identified in the Uniform Guidance audit and aim to prevent similar issues in the future. We appreciate the audit findings and remain dedicated to continuous improvement in our financial aid procedures. Name of Contact Person: Alice Herrick, Director of Fiscal Operations; Ryan French, Director of Financial Aid Corrective Action Plan: The Academy will review current procedures related to awarding Unsubsidized and Subsidized loans and implement additional review procedures to ensure awards to students are appropriately within limits set by the Department of Education. Planned Completion Date: June 2024

View Audit 299012 Questioned Costs: $1

Finding 386651 (2023-005)

Significant Deficiency 2023

Cabrini University

PA

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit fin...

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the 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: Currently, some files are being transferred automatically between COD & Cabrini by IT and some are being transferred manually by staff. Going forward all files will be transferred manually by the Financial Aid Director on a daily basis to ensure completion. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: April 1, 2024

View Audit 298971

Finding 386650 (2023-004)

Significant Deficiency 2023

Cabrini University

PA

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

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its procedures and a policy around packaging Title IV based on need. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ta...

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its procedures and a policy around packaging Title IV based on need. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will be retrained on packaging requirements and the importance of monitoring for over-award situations. The Financial Aid Director will also work with IT to make sure reporting mechanisms are set up to identify potential overawards for timely investigation and review. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: April 30, 2024

View Audit 298971 Questioned Costs: $1

Finding 386643 (2023-002)

Significant Deficiency 2023

Cabrini University

PA

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the University’s policies and federal requirements related to monthly reconciliations. There should be a pro...

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the University’s policies and federal requirements related to monthly reconciliations. There should be a process to maintain all reconciliations to support these were performed as required monthly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A monthly schedule will be established and staff assigned to the task of monthly reconciliation will be trained in the federal requirements. This training will include a review of where such files are to be retained. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: May 15, 2024

View Audit 298971

Finding 386636 (2023-004)

Significant Deficiency 2023

The Colorado College and Subsidiaries

CO

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Condition: The College utilizes a third-party service provider for Perkins Loan servicing. Federal regulations require the institution to perform due diligence on the third-party servicer to ensure they are following federal regulations. The College did not perform their due diligence for fiscal yea...

Condition: The College utilizes a third-party service provider for Perkins Loan servicing. Federal regulations require the institution to perform due diligence on the third-party servicer to ensure they are following federal regulations. The College did not perform their due diligence for fiscal year 2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: The College typically receives its third-party servicer’s compliance report to meet our due diligence obligations. For Fiscal Year 2023, the third-party servicer’s compliance report was delayed and was not received in time for the College’s audit deadlines. In future years, we will request the compliance report by December 31. We will then develop a cost-effective alternative plan for performing due diligence over the third-party servicer if the compliance report is not received by that date. Name of the contact person responsible for corrective action: Amy Ingalsbe, Student Accounts Manager Planned completion date for corrective action plan: December 31, 2024

View Audit 298956

Finding 386629 (2023-002)

Significant Deficiency 2023

The Colorado College and Subsidiaries

CO

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Condition: During testing of underlying enrollment information, we identified the following: • One student’s status change was not submitted to the NSLDS within 60 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: ...

Condition: During testing of underlying enrollment information, we identified the following: • One student’s status change was not submitted to the NSLDS within 60 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: The College will coordinate with their third-party servicer to identify the underlying cause and identify remediation to prevent this reporting error going forward. Name of the contact person responsible for corrective action: Phillip Apodaca, Registrar Planned completion date for corrective action plan: June 30, 2024

View Audit 298956

Finding 386624 (2023-005)

Material Weakness 2023

Ringling School District I-14

OK

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

The District will review federal expenditures and ensure that construction projects are not being paid with funds unless the proper language has been in the construction contract and certified payrolls have been obtained. Future projects will be reviewed to ensure compliance with the Davis Bacon ...

The District will review federal expenditures and ensure that construction projects are not being paid with funds unless the proper language has been in the construction contract and certified payrolls have been obtained. Future projects will be reviewed to ensure compliance with the Davis Bacon Act.

View Audit 298941

Finding 386618 (2023-002)

Material Weakness 2023

Department of Transportation - Airports Division, State of Hawaii

HI

Subrecipient Monitoring Matching / Level of Effort / Earmarking Material Weakness

Condition: During the audit, it was determined that there is no control function in place by the Airports staff to ensure that wage rate compliance with weekly certified payrolls is occurring. Planned Corrective Action: Certified payroll registers that are uploaded in the Airport web-based databases...

Condition: During the audit, it was determined that there is no control function in place by the Airports staff to ensure that wage rate compliance with weekly certified payrolls is occurring. Planned Corrective Action: Certified payroll registers that are uploaded in the Airport web-based databases will be checked monthly by HDOT staff, to detect and correct matters related to wage rate requirements. Non-compliance notices will be issued to the third party consultants when missing information or errors are identified. Contact person responsible for corrective action: Karen Honda, Acting Fiscal Management Officer Anticipated Completion Date: June 30, 2024

View Audit 298935

Finding 386594 (2023-001)

Significant Deficiency 2023

Boscobel Area School District

WI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Finding #2023-001 - Limited Segregation of Duties (Prior Year Finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be dete...

Finding #2023-001 - Limited Segregation of Duties (Prior Year Finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: The condition is due to limited staff available.Criteria: Internal controls should be in place that provide adequate segregation of duties. Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district's operations. Response: We agree with this finding and continue to work to achieve segregation of duties whenever cost effective. The cash disbursements process includes approval of purchase orders and matching of approved purchase orders with invoices. Review of account coding is performed by the district accounting staff. The payroll disbursement process includes approval of timesheets and review of coding on an ongoing basis. The Board of Education reviews budget to actual information along with disbursement information on a monthly basis.

View Audit 298878

Finding 386591 (2023-018)

Significant Deficiency 2023

State of Mississippi Institutions of Higher Learning

MS

Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.303 § 200.313

Department of Education 2023-018 Education Stabilization Fund – Assistance Listing No. 84.425C Condition: Property records did not contain accurate information related to certain equipment purchases. Recommendation: We recommend the institutions strengthen its controls and processes related to capt...

Department of Education 2023-018 Education Stabilization Fund – Assistance Listing No. 84.425C Condition: Property records did not contain accurate information related to certain equipment purchases. Recommendation: We recommend the institutions strengthen its controls and processes related to capturing information relating to equipment purchases and ensure that property records properly reflect the required information. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Property Management department has and will continue to double-check the information being entered into the University’s inventory system as it relates to equipment purchases and University property. The Property Management department will also ensure university departments are completing quarterly self-audits, verifying the information of all assets added to their inventory reports. To ensure this the Property Manager will increase communication reminding departments to check for any discrepancies of newly added assets. Name(s) of the contact person(s) responsible for corrective action: Tanya Donnell, Property Manager; Vance Siggers, Interim Vice President of Campus Operations; and Howard Brown, Vice President of Business and Finance. Planned completion date for corrective action plan: September 01, 2024. If the Department of Education has questions regarding this plan, please call Tanya Donnell, Property Control Manager at (601)979-6354.

View Audit 298874

Finding 386588 (2023-017)

Significant Deficiency 2023

State of Mississippi Institutions of Higher Learning

MS

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

Department of Education 2023-017 Education Stabilization Fund – Assistance Listing No. 84.425E, F, J, T (MUW) Condition: Annual Reporting: MUW could not provide evidence of review over the annual report submitted March 24, 2023. Quarterly Reporting: MUW submitted an out-of-date quarterly form for t...

Department of Education 2023-017 Education Stabilization Fund – Assistance Listing No. 84.425E, F, J, T (MUW) Condition: Annual Reporting: MUW could not provide evidence of review over the annual report submitted March 24, 2023. Quarterly Reporting: MUW submitted an out-of-date quarterly form for the quarter ending September 30, 2022. In addition, MUW could not provide evidence of review over the quarterly report submitted for the quarter ended September 30, 2022. Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Grant Accountant will strengthen their understanding of the reporting requirements established by the grant and stay abreast of any changes/revisions to those reporting requirements. They will work in conjunction with the Director of Sponsored Programs. Additionally, the Grant Accountant has created a cover sheet that will be signed by the Vice President of Finance and Administration upon review of the report being submitted. The completed and signed form will serve as evidence that accompanying report has been reviewed. All documentation will be retained in University Accounting. Name(s) of the contact person(s) responsible for corrective action: Rachel Sudduth. Planned completion date for corrective action plan: March 21, 2024. If the Department of Education has questions regarding this plan, please call Susan Sobley at(662) 329-7214. 2023-017 Education Stabilization Fund - Assistance Listing No. Assistance Listing No. 84.425E, F, J, T (MVSU) Condition: Quarterly Reporting: MVSU could not provide evidence of review over the quarterly report submitted for the quarter ended June 30, 2022. Annual Reporting: MVSU could not provide evidence of review over the annual report submitted March 25, 2023. Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The quarterly reports with supporting documentation have been submitted to the Director of Accounting and Vice President for Business and Finance review prior to the posting deadline. This action started with the quarterly report submitted for the quarter ending June 30, 2023. The deadline for posting this quarterly report was July 10, 2023. Additionally, the annual reports with supporting documentation will be submitted to the Director of Accounting and Vice President for Business and Finance in a timely manner for review and verification prior to the submission deadline. Name(s) of the contact person(s) responsible for corrective action: Samuel Melton Planned completion date for corrective action plan: July 10, 2023 If the U.S. Department of Education has questions regarding this plan, please call Samuel Melton at 662.254.3882.

View Audit 298874

Finding 386586 (2023-015)

Significant Deficiency 2023

State of Mississippi Institutions of Higher Learning

MS

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

Department of Education 2023-015 Education Stabilization Fund – Assistance Listing No. 84.425F Condition: The University drew funds in fiscal year 2022 for amounts earned in fiscal year 2022 but were not reported on the SEFA until fiscal year 2023. Recommendation: We recommend the institution revi...

Department of Education 2023-015 Education Stabilization Fund – Assistance Listing No. 84.425F Condition: The University drew funds in fiscal year 2022 for amounts earned in fiscal year 2022 but were not reported on the SEFA until fiscal year 2023. Recommendation: We recommend the institution review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: University Accounting will review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Name(s) of the contact person(s) responsible for corrective action: Rachel Sudduth Planned completion date for corrective action plan: April 1, 2024 If the Department of Education has questions regarding this plan, please call Susan Sobley at 662-386-1403.

View Audit 298874

Finding 386584 (2023-014)

Significant Deficiency 2023

State of Mississippi Institutions of Higher Learning

MS

Matching / Level of Effort / Earmarking Student Financial Aid Significant Deficiency § 200.303

Department of Education 2023-014 Return of Title IV Funds, Assistance Listing No. 84.063, 84.268 Condition: The return of funds was calculated improperly. Auditors’ Recommendation: During CLA testing of Special Tests and Provisions. CLA noted that the university was not in compliance with federal fi...

Department of Education 2023-014 Return of Title IV Funds, Assistance Listing No. 84.063, 84.268 Condition: The return of funds was calculated improperly. Auditors’ Recommendation: During CLA testing of Special Tests and Provisions. CLA noted that the university was not in compliance with federal financial aid regulations when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student’s withdrawal date (34CFR section 668.22). We recommend the university review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct amount of term days and are accurately completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The R2T4 process has been updated to include placing the requirement for exit counseling as a condition for submission of the withdrawal form. An additional notification will be sent after the R2T4 process has been completed. Name(s) of the contact person(s) responsible for corrective action: Ozie Ratcliff – Director of Financial Aid Planned completion date for a corrective action plan: The updated process will begin on 3/25/2024. If the Department of Education has questions regarding this plan, please contact Ozie Ratcliff at 601-979-3347.

View Audit 298874

Finding 386579 (2023-012)

Significant Deficiency 2023

State of Mississippi Institutions of Higher Learning

MS

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency § 200.303

Department of Education 2023-012 Direct Loan Exit Counseling Student Financial Aid Cluster – Assistance Listing No. 84.268 Auditors' Recommendation: During CLA testing of Eligibility. CLA noted that the University was not in compliance with the federal financial aid regulations all schools that part...

Department of Education 2023-012 Direct Loan Exit Counseling Student Financial Aid Cluster – Assistance Listing No. 84.268 Auditors' Recommendation: During CLA testing of Eligibility. CLA noted that the University was not in compliance with the federal financial aid regulations all schools that participate in the Federal Student Aid programs are required to provide exit counseling to student borrowers who withdraw from school. This requirement is outlined in 34 CFR section 685.304. Specifically, exit counseling must be provided within 30 days after the school learns that the student borrower has withdrawn from school. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The R2T4 process has been updated to include better communication between the Director of Financial Aid and the University Registrar to monitor enrollment status changes and ensure that the information used for the R2T4 calculations is accurate. The Director of Financial Aid will review the staff members' processing of R2T4 calculations to ensure accuracy. Name of the contact person responsible for corrective action: Ozie Ratcliff – Director of Financial Aid Planned completion date for corrective action plan: Updated process will begin 3/25/2024. If the Department of Education has questions regarding this plan, please contact Ozie Ratcliff at 601-979-3347.

View Audit 298874

Finding 386575 (2023-011)

Significant Deficiency 2023

State of Mississippi Institutions of Higher Learning

MS

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Department of Education 2023–011 Outstanding Student Refund Checks Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Auditors’ Recommendation: During CLA testing of Special Tests and Provisions. CLA noted that the University was not in compliance with the federal ...

Department of Education 2023–011 Outstanding Student Refund Checks Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Auditors’ Recommendation: During CLA testing of Special Tests and Provisions. CLA noted that the University was not in compliance with the federal financial aid regulations requirement that any Title IV federal funds disbursed to a student or parent that have not received or negotiated must be returned to the appropriated federal financial aid program no later than 240 days after the check or electronic fund transfer (EFT) was issued. CLA recommends that the University review the requirement and implement a monitoring control to monitor the checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Create a policy to address the following: Returned or unclaimed Title IV Refunds will be successfully delivered to recipients (students or parents) or returned to the appropriate federal agency after 180 days outstanding. Additional attempts may be made to contact recipients; however, all unclaimed funds will be returned to the appropriate aid program no later than 240 days after the initial disbursement. The Accounting Office will maintain an “Outstanding Title IV Refund Checks/EFT Returns” list that will be provided to the Bursar’s Office every month. The Bursar’s Office will review the “Outstanding Title IV Refund Checks/EFT Returns” list every month and follow the procedures below regarding the outstanding checks/EFT returns.  The Bursar’s Office will use all reasonable means to locate the student or parent whose Title IV refund checks or returns have become 120 days old.  If all attempts are not successful, any outstanding Title IV refunds checks that have become stale dated (over 180 days) will be voided. The Bursar’s Office will make an entry, after a check has been voided, debiting the student account, and crediting a designated account that the Accounting’s Office will specify. This entry will then be interfaced to the Finance General Ledger debiting Student AR and crediting “Unclaimed Title IV Account”.  The Bursar’s Office will then send an e-mail notice to the Financial Aid Office containing the student’s name, student ID number, Title IV program(s), aid year and dollar amount that has been credited to the “Unclaimed Title IV Account”.  Based on the information provided, funds will be returned to the appropriate aid program within 210 – 240 days.  The Financial Aid Office will make the appropriate change(s) to the Fiscal Operations Report and Application to Participate (FISAP).  The Accounting’s Office will reconcile the “Unclaimed Title IV Account” every month. Name(s) of the contact person(s) responsible for corrective action: Charlette Mock, Director of Accounting and Lucreta Tribune, Associate Vice President for Finance Planned completion date for corrective action plan: This plan will be implemented no later than April 2024, with ongoing review of the process. This process should be completely in effect by the end of the current fiscal year, June 30, 2024. If the U.S. Department of Education has questions regarding these plans, please call Juanita Edwards at 601-877-6672.

View Audit 298874

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