Corrective Action Plans

Finding 370790 (2023-002)

Significant Deficiency 2023

NE

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

The University has made all corrections to the identified records. The 21-22 audit, which ended in the Spring of 2023, identified similar issues regarding NSLDS enrollment reporting of some records. A corrective action plan was put in place at that time, however, a portion of the 22-23 year had alre...

The University has made all corrections to the identified records. The 21-22 audit, which ended in the Spring of 2023, identified similar issues regarding NSLDS enrollment reporting of some records. A corrective action plan was put in place at that time, however, a portion of the 22-23 year had already transpired, thus these additional findings in the current audit year. The errors were partly the result of reporting data challenges between the University's Anthology system, the National Student Loan Clearinghouse and NSLDS. The University also recently completed the institutional alignment of term and enrollment status definitions between the Financial Aid and the Center for Graduate and Professional Studies. Additional controls and staff training have also been implemented to identify errors and processes to correct records going forward, which will include adding NSLDS access for the Registrar. The University is continuing its review of practices and determination of any additional control needs.

View Audit 292453

Finding 370789 (2023-001)

Significant Deficiency 2023

Midland Univeristy

NE

Questioned Costs Student Financial Aid Reporting

The University agrees with the finding. The 21-22 audit, which ended in the spring of 2023, identified similar issues regarding Title IV credit balances. A corrective action plan was put in place at that time, however, a portion of the 22-23 year had already transpired, thus these additional finding...

The University agrees with the finding. The 21-22 audit, which ended in the spring of 2023, identified similar issues regarding Title IV credit balances. A corrective action plan was put in place at that time, however, a portion of the 22-23 year had already transpired, thus these additional findings in the current audit year. The occurrence of Title IV credit balances occurs primarily with graduate program students. A review was conducted of current internal control processes and an evaluation of additional reporting within the student information system was done to assist in identifying these Title IV credit balances in a more timely manner. Title IV credit balances were monitored during the Spring 2023 terms and new procedures have been put in place for the Fall 2024 term.

View Audit 292453 Questioned Costs: $1

Finding 370786 (2023-002)

Significant Deficiency 2023

Willow Oak Montessori Foundation, Inc.

NC

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

The Foundation remedied the deficiency by depositing the required amount into the account and has an ongoing autopay set up to ensure the monthly amounts are deposited. In addition, the Foundation will reconcile the accounts regularly to ensure the requirement for the account is met.

View Audit 292428

Finding 370783 (2023-002)

Significant Deficiency 2023

University of Rio Grande

OH

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

Condition: The University did not return Title IV funds within the required time frame for certain students who required a post withdrawal disbursement. Planned Corrective Action: In response to identified delays in returning Title IV funds within the stipulated time frame for post withdrawal disbur...

Condition: The University did not return Title IV funds within the required time frame for certain students who required a post withdrawal disbursement. Planned Corrective Action: In response to identified delays in returning Title IV funds within the stipulated time frame for post withdrawal disbursements, an immediate corrective action plan has been initiated. This plan involves a thorough review of internal processes to identify and rectify procedural gaps contributing to the delays. Staff training sessions are being conducted to reinforce understanding and compliance with Title IV regulations, with a particular emphasis on the importance of timely disbursements. Contact person responsible for corrective action: N. Chad Curley Anticipated Completion Date: December 2022

View Audit 292426

Finding 370779 (2023-006)

Significant Deficiency 2023

Clemson University

SC

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

After consultation with the National Clearinghouse (NCH), and written guidance from the U.S. Department of Education (ED), the Campus-Level enrollment effective date would not change because the enrollment level did not change. Clemson University will work with the NCH and utilize their audit suppor...

After consultation with the National Clearinghouse (NCH), and written guidance from the U.S. Department of Education (ED), the Campus-Level enrollment effective date would not change because the enrollment level did not change. Clemson University will work with the NCH and utilize their audit support to further explore this scenario and determine what would need to be changed with field mapping and review, if anything. Anticipated Completion Date: June 1, 2024 Person Responsible for Corrective action: Cecil (Rock) McCaskill, Associate Registrar Contact/Responsible Party: Sherri Rowland, AVP and Controller Contact Information: sherrir@clemson.edu

View Audit 292421

Finding 370778 (2023-005)

Significant Deficiency 2023

Clemson University

SC

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

The staff performing stale-dated check processing were notified of the audit finding and have received training. We have engaged with our banking partners to develop a report of outstanding checks to be available to Student Financial Services staff to identify aged outstanding student refund checks....

The staff performing stale-dated check processing were notified of the audit finding and have received training. We have engaged with our banking partners to develop a report of outstanding checks to be available to Student Financial Services staff to identify aged outstanding student refund checks. Student Financial Services staff will communicate with students who have outstanding checks as a proactive measure to decrease the volume of uncashed stale-dated checks. Anticipated Completion Date: October 31, 2023 Person Responsible for Corrective action: Rebecca Pruitt, Director of Student Financial Services Contact/Responsible Party: Sherri Rowland, AVP and Controller Contact Information: sherrir@clemson.edu

View Audit 292421

Finding 370770 (2023-002)

Significant Deficiency 2023

Clemson University

SC

Internal Control / Segregation of Duties Student Financial Aid Cash Management § 200.303

The University’s Director of Financial Compliance will implement an additional step to email the University’s Controller for approval prior to drawdown of federal funds and will follow up with a screenshot of the actual drawdown for validation. Anticipated Completion Date: September 18, 2023 Person ...

The University’s Director of Financial Compliance will implement an additional step to email the University’s Controller for approval prior to drawdown of federal funds and will follow up with a screenshot of the actual drawdown for validation. Anticipated Completion Date: September 18, 2023 Person Responsible for Corrective action: Karen Robbins, Director of Financial Compliance Contact/Responsible Party: Sherri Rowland, AVP and Controller Contact Information: sherrir@clemson.edu

View Audit 292421

Finding 370769 (2023-001)

Significant Deficiency 2023

Clemson University

SC

Matching / Level of Effort / Earmarking § 200.303 § 200.403

The Payroll Department has taken immediate action to develop additional safeguards to ensure changes in pay records are accurately reflected on pay lines. We developed monitoring reports to review data extracted from Kronos to data loaded to pay lines. The central Payroll team will use these reports...

The Payroll Department has taken immediate action to develop additional safeguards to ensure changes in pay records are accurately reflected on pay lines. We developed monitoring reports to review data extracted from Kronos to data loaded to pay lines. The central Payroll team will use these reports to identify potential discrepancies and correct pay lines prior to giving department liaisons access to the system to review payroll data. Additionally, Payroll will conduct its routine Kronos Security Audit with Business Officers in October. Once complete, Payroll will communicate with designated HR/Payroll Liaisons and Kronos timekeepers to remind them of their roles and responsibilities as it pertains to monitoring and reviewing payroll data during payroll processing. Lastly, Payroll has worked with Human Resources IT to develop a query that will mimic the paysheets and provide an additional review tool at the department and budget center level. Once fully tested it will be rolled out to the Business Officers to assist in the payroll review process. Anticipated Completion Date: December 31, 2023 Person Responsible for Corrective action: Amelia Hood, Director of Payroll Contact/Responsible Party: Sherri Rowland, AVP and Controller Contact Information: sherrir@clemson.edu

View Audit 292421

Finding 370731 (2023-001)

Material Weakness 2023

Messiah Lifeways

PA

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

To Whom it May Concern: The purpose of the Corrective Action Plan (CAP) is to define corrective actions for resolving any non-conformances identified during the single audit for Fiscal Year 2023. Federal Award Findings and Questioned Costs Finding 2023-001 - Material Weakness in Internal Control -...

To Whom it May Concern: The purpose of the Corrective Action Plan (CAP) is to define corrective actions for resolving any non-conformances identified during the single audit for Fiscal Year 2023. Federal Award Findings and Questioned Costs Finding 2023-001 - Material Weakness in Internal Control - Reporting Assistance Listing Number: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Not Applicable Award Number/Year: Not Applicable / 2023 Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Recipients of Provider Relief Funds (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services. Condition/Context: The Company did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. For the one report filed during the award year it was noted to include incorrect lost revenue totals, due to clerical errors and the exclusion of certain affiliates. In addition, the reports tested did not contain a documented review and approval of the reports prior to submission. Effect: The amounts reported to Health Resources and Services Administration (HRSA) were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Total cumulative lost revenue should be $13,893,503. Questioned Costs: None reported. Cause: Lack of management oversight. Recommendation: We recommend that management review and update, as needed, their procedure for completion of the reporting to ensure that a review and approval of such reporting is completed and documented prior to submission. Additionally, we recommend that management revise their lost revenue totals in any future submissions. Views of Responsible Officials: Management will revise policies and update cumulative lost revenue for any future HRSA PRF Reporting Portal submissions and retain documented proof that the reports were reviewed prior to filing. In addition, revised lost revenues of $13,893,503 exceed cumulative PRF payments applied to lost revenues of $1,626,560. Date of anticipated Completion – March 15, 2024 Person/Persons responsible for completion – Jarrod Leo, CFO and Michele Brown, Senior Director of Fiscal Services Sincerely, Jarrod Leo Chief Financial Officer

View Audit 292412

Finding 370729 (2023-005)

Material Weakness 2023

South Putnam Community School Corporation

IN

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

FINDING 2023-005 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: Material Weakness Condition and Context There was no evidence that the Direct Certifications were correctly and properly included in the software system, or that there was an oversight, review, or approval pr...

FINDING 2023-005 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: Material Weakness Condition and Context There was no evidence that the Direct Certifications were correctly and properly included in the software system, or that there was an oversight, review, or approval process over the Direct Certifications. Contact Person Responsible for Corrective Action: Lori Boyce Contact Phone Number and Email Address: 765-653-3148 lboyce@sputnam.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Food Service Director will have the Guidance Secretary check and initial that the Food Service Director has completed the Direct Certification correctly. Anticipated Completion Date: 2/2024

View Audit 292410

Finding 370722 (2023-003)

Material Weakness 2023

South Putnam Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-003 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Material Weakness Condition and Context Reporting The School Corporation had not designed nor implemented a system of internal controls to ensure that the six Elementary and Secondary School Emergency Reli...

FINDING 2023-003 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Material Weakness Condition and Context Reporting The School Corporation had not designed nor implemented a system of internal controls to ensure that the six Elementary and Secondary School Emergency Relief (ESSER) annual data reports required to be filed during the audit period were complete and accurate prior to submission. Each of the reports were prepared by one employee without an oversight or review process in place to prevent, or detect and correct errors. Contact Person Responsible for Corrective Action: Hilarie Logan Contact Phone Number and Email Address: 765-653-3119 hlogan@sputnam.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The school corporation has a new Grants Coordinator who will participate in Internal Controls Training and sign off that they have done so. We will also incorporate dual signatures on documents as an additional means of approval/oversight. Anticipated Completion Date: 3/2024

View Audit 292410

Finding 370660 (2023-004)

Significant Deficiency 2023

Central Michigan University

MI

Questioned Costs Student Financial Aid Significant Deficiency

Condition: The University is not following its Satisfactory Academic Progress (SAP) policy. There was one error identified that attributed to this noncompliance. 1) Of the 25 students tested, there was 1 student who had fallen below the threshold of 67% per CMU's SAP at the time academic progress wo...

Condition: The University is not following its Satisfactory Academic Progress (SAP) policy. There was one error identified that attributed to this noncompliance. 1) Of the 25 students tested, there was 1 student who had fallen below the threshold of 67% per CMU's SAP at the time academic progress would be measured and the SAP policy was not followed to address student progress. Planned Corrective Action: A policy update to the quantitative component of satisfactory academic progress was implemented to measure SAP based on cumulative data. The full policy, informational website, student communications, and financial aid system were all updated. This policy update is effective for the 2023-24 academic year with the first official evaluation point assessing cumulative data at the end of fall 2023. Contact person responsible for corrective action: Sarah Kasabian-Larson, Director of Scholarships and Financial Aid Anticipated Completion Date: 2023-24 academic year with the first official evaluation point at the end of fall 2023.

View Audit 292382 Questioned Costs: $1

Finding 370659 (2023-003)

Significant Deficiency 2023

Central Michigan University

MI

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

Condition: The University was not compliant in disclosure requirements surrounding Tier One and Tier Two arrangements. There were three errors identified that attributed to this finding. 1) The University did not disclose on its website the contract between the school and its Tier Two provider. 2) T...

Condition: The University was not compliant in disclosure requirements surrounding Tier One and Tier Two arrangements. There were three errors identified that attributed to this finding. 1) The University did not disclose on its website the contract between the school and its Tier Two provider. 2) The University did not provide a URL for the contracts or cost information of its Tier One or Tier Two providers to ED for publication in the Cash Management Contracts Database. 3) The University did not perform a due diligence review of its Tier Two provider to ascertain whether the fees imposed under the arrangement are consistent with or below prevailing market rates Planned Corrective Action: The errors have been corrected and the university has a clearer understanding of the expectations related to cash management. Going forward, two individuals (the Director of Student Account Services and the Student Accounts website contact) will utilize calendar reminders to ensure compliance with the noted findings as well as all required cash management compliance issues. Contact person responsible for corrective action: Brian Bell, Director Student Account Services Anticipated Completion Date: 10/31/2023

View Audit 292382

Finding 370658 (2023-002)

Material Weakness 2023

Central Michigan University

MI

Questioned Costs Student Financial Aid Material Weakness

Condition: The University has discrepancies between the date utilized in the return to Title IV calculations and the date required to be utilized based on federal regulations. There were three errors that attributed to this finding: 1) Of the 60 students tested, there were 2 students with discrepanc...

Condition: The University has discrepancies between the date utilized in the return to Title IV calculations and the date required to be utilized based on federal regulations. There were three errors that attributed to this finding: 1) Of the 60 students tested, there were 2 students with discrepancies between the date utilized in return to Title IV calculations and the date required to be utilized based on federal regulations. 2) Of the 60 students tested, there was 1 identified for whom no return to Title IV calculation was performed, and, therefore, there was no return of funds until the student was selected for testing for the audit. 3) Of the 60 students tested, there was 1 identified for whom the incorrect amount of aid was returned. Planned Corrective Action: To address the first and third errors, the following actions will be taken: • To reinforce procedural knowledge of the return of Title IV aid, the staff responsible for the calculation of return of Title IV funds will complete a training course provided by the National Association of Student Financial Aid Administrators titled Return of Title IV Funds FA23. • Each semester, return procedures will be reviewed by staff and training on the use of the review checklist will be completed. • The Director of Student Accounts will perform audits of calculations each semester. • It will be requested that the Internal Audit department assist in the same. To address the second error, the Financial Aid Office will complete a monthly reconciliation to ensure the students receiving aid are enrolled by comparing enrollment reports from the student information system (SIS) and financial aid system. Additionally, the university is implementing a new financial aid system and will ensure integration between the SIS and financial aid system are working properly. Contact person responsible for corrective action: Brian Bell, Director Student Account Services (errors 1 & 3); Sarah Kasabian-Larson, Director of Scholarships and Financial Aid (error 2) Anticipated Completion Date: 11/15/2023 for procedural changes. Implementation of the new financial aid system scheduled for the 2024-2025 academic year.

View Audit 292382 Questioned Costs: $1

Finding 370657 (2023-001)

Material Weakness 2023

Central Michigan University

MI

Student Financial Aid Material Weakness Reporting

Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. There were three errors identified that attributed to this finding: 1) Of the 60 students tested, there were 2 students who withdrew whose status changes were not r...

Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. There were three errors identified that attributed to this finding: 1) Of the 60 students tested, there were 2 students who withdrew whose status changes were not reported accurately to the NSLDS. The student withdrew and was reported but with an incorrect effective date. 2) Of the 60 students tested, there were 13 students who withdrew or graduated whose status changes were not reported to the NSLDS within 60 days. 3) Of the 60 students tested, there were 3 students who withdrew whose status changes were not reported to the NSLDS. Planned Corrective Action: Additional staff training will be completed by the new Assistant Registrar and other staff within Records & Registration. Some duties will be shifted to between staff to better manage project time commitments and ensure accuracy. As of August 3, Fall 2022 and Spring 2023 identified students have been corrected in NSC and/or NSLDS. The monthly process to review all withdrawals that was implemented following the 2021-2022 audit will continue with additional controls to ensure each required step has been signed off on with additional review for compliance by the Director of Student Account Services and the Registrar. Implemented improvements to monthly Student Account Services and University Billing (SASUB) and Registrar’s Office enrollment reporting communication workflow to track completion and ensure timely reporting for Fall 2023 semester including: • Date Last date of attendance is determined. • Date file is sent to Registrar’s. • Date Registrar’s reviews each student on list. • Date Registrar’s updates NSC and/or NSLDS. • Date final compliance review against mandated reporting timelines is completed. Registrar’s and Office of Scholarships & Financial Aid in collaboration with academic leadership initiated a Verification of Non-Participation process in Summer 2023. Faculty will provide notification of any student who does not complete at least one academic related activity within the first two weeks of any course. The process was fully implemented for Fall 2023 semester. Additionally, the university is implementing a new financial aid system for the 2024-2025 aid year. Functionality in the new software will be utilized to assist with timely enrollment reporting. Contact person responsible for corrective action: Keith J. Malkowski, Registrar and Brian Bell, Director Student Account Services. Anticipated Completion Date: Fall 2023 for actions implemented by the Registrar’s Office. Implementation of the new financial aid system scheduled for the 2024-2025 academic year.

View Audit 292382

Finding 370633 (2023-002)

Significant Deficiency 2023

Tippecanoe Valley School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Eric Speicher Contact Phone Number: 574-598-2768 Views of Responsible Official: We concur with the finding. Description of Correcti...

Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Eric Speicher Contact Phone Number: 574-598-2768 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of all accounts payable claims to ensure the accuracy of the claims and will ensure underlying support or details of the claims will be included. Anticipated Completion Date: 2/22/2024

View Audit 292331

Finding 370631 (2023-003)

Significant Deficiency 2023

High Point University

NC

Cash Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Finding 2023-003 Program: Federal Family Education Loans CFDA No.: 84.032 Federal Agency: Department of Education Award Year: Various Compliance Requirement: C – Cash Management University’s Response: The University has continued to ensure that these funds are not commingled and has protected them f...

Finding 2023-003 Program: Federal Family Education Loans CFDA No.: 84.032 Federal Agency: Department of Education Award Year: Various Compliance Requirement: C – Cash Management University’s Response: The University has continued to ensure that these funds are not commingled and has protected them from being spent. Due to the discrepancies identified, it is necessary to review and compare each student's loan history between the University Information System, the lender rosters, and the National Student Loan Database System (NSLDS) records. This individual review and reconciliation process has proven to be tedious but necessary to identify funds that were never posted to student records, returned to lenders, or entered incorrectly in the three separate systems of record. Corrective Action Plan: With additional assistance, the University made further progress in identifying records with discrepancies. We reviewed the types of discrepancies identified with the DoE and, with their guidance, are detailing the individual student accounts to which funds need to be returned to correct the students' NSLDS loan records. Name of Responsible Person: Jonathan Mador, Assistant Vice President of Student Financial Services Anticipated Completion Date: May 31, 2024

View Audit 292330

Finding 370604 (2023-002)

Significant Deficiency 2023

Graceland University and Subsidiary

IA

Questioned Costs Student Financial Aid Special Tests & Provisions

Corrective Action Plan 2023-002: The University concurs with the finding and has provided corrective action through correcting the identified errors and adding additional review of the R2T4 calculations. Anticipated Completion Date: June 2023 Contact Person: Reta George, Director of Student Financ...

Corrective Action Plan 2023-002: The University concurs with the finding and has provided corrective action through correcting the identified errors and adding additional review of the R2T4 calculations. Anticipated Completion Date: June 2023 Contact Person: Reta George, Director of Student Financial Services

View Audit 292289 Questioned Costs: $1

Finding 370551 (2023-001)

Significant Deficiency 2023

Lakeland University and Affiliate

WI

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information posted to NSLDS to ensure the accuracy of the data. Explanation of disagreement with...

Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information posted to NSLDS to ensure the accuracy of the data. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of all students who received Title IV aid to ensure enrollment data is accurate. Name(s) of the contact person(s) responsible for corrective action: Debra Buffington Planned completion date for corrective action plan: 06/30/2024

View Audit 292250

Finding 370536 (2023-001)

None 2023

Judson Univeristy, A Baptist Institution

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: To ensure timely returns of Title IV funds, the University will expand communication to all non-traditional faculty and adjuncts detailing the importance of taking weekly attendance and for timely notification to the Registrar's o...

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: To ensure timely returns of Title IV funds, the University will expand communication to all non-traditional faculty and adjuncts detailing the importance of taking weekly attendance and for timely notification to the Registrar's office when a student has been absent for 14 days. This communication will be disseminated through fall and spring faculty assembly, newly developed training specifically for adjunct faculty and directly from the non-traditional program director. In addition, the University will start to strictly enforce adjunct contracts which include payment following the timely weekly submission of attendance. Finally, the University will also investigate if the current attendance taking software, ELEARN, can send alerts to both the Registrar's office and Student Financial Aid when a student has been marked absent two consecutive times. Person Responsible for Corrective Action Plan: Sarah Taylor, VP of Business Affairs Anticipated Date of Completion: February 29, 2024

View Audit 292214

Finding 370532 (2023-002)

None 2023

Lenoir-Rhyne University

NC

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Name of Responsible Individual: Jeremy Shreve, Vice President of Business & Finance. Corrective Action: The University recognized that while the two students who were not issued refunds timely were unique situations, there needs to be better checks and balances in place to ensure all credit balances...

Name of Responsible Individual: Jeremy Shreve, Vice President of Business & Finance. Corrective Action: The University recognized that while the two students who were not issued refunds timely were unique situations, there needs to be better checks and balances in place to ensure all credit balances are properly refunded to students within the 14-day required period. One of the late refunds was caused due to untimely posting of financial aid awards in the student accounts office, as it was not within a traditional awarding window. In response to this concern, the Director of Student Accounts will more frequently post financial aid awards on sudent accounts, once a week at a minimum. The other late refund was caused by a student who did not properly set up their eRefund, which caused the payment to not be issued properly through the bank. To address this issue, the Director of Student Accounts is working with the IT department to create a reporting mechanism to identify what students are proprly signed up for eRefunds and cross-check them against the eRefund payment list before sending. This will identify any student not properly set up for the eRefund. Additionally, the Controller's office has a reconciliation process wherein any eRefund that is not issued from the bank properly should be identified. Unfortunately, this reconcilation process has not been performed frequently enough to catch all instances. The Controller's office has changed that to be performed on a weekly basis to ensure all instances are caught in time to be rectified before the 14-day period is over. Anticipated Completion Date: 1/31/2024.

View Audit 292194

Finding 370528 (2023-001)

Significant Deficiency 2023

Lenoir-Rhyne University

NC

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Name of Responsible Individual: Jennu Wyatt, Assistant Provost for Undergraduate Education. Corrective Action: The University experienced some turnover in the Registrar's office at the end of the 2023 fiscal year-end. This turnover unfortunately was the catalyst for the group of students who did not...

Name of Responsible Individual: Jennu Wyatt, Assistant Provost for Undergraduate Education. Corrective Action: The University experienced some turnover in the Registrar's office at the end of the 2023 fiscal year-end. This turnover unfortunately was the catalyst for the group of students who did not have their status change reported timely to the NSLDS as the previously submitted status change report, which these students were included within, kicked back from the NSLDS with several errors. That was unbeknownst to the remaining employees in the Registrar's office, until a couple of months later, when the issue was finally identified and resolved. The University now has a new Assistant Registrar in place and is interviewing for the Registrar position currently. Additionally, the Assistant Provost for Undergraduate Education, who now is the direct supervisor of the Registrar, is being trained in many Registrar functions, including the NSLDS reporting. The Assistant Provost is now on the communications contact list for all NSLDS reporting, as is the Assistant Registrar, so that any future error reports will be seen by multiple people and addressed in a timely manner. Anticipated Completion Date: 11/30/2023.

View Audit 292194

Finding 370523 (2023-001)

Significant Deficiency 2023

Local Area Workforce Development-North Central

PR

Matching / Level of Effort / Earmarking

Action Taken The North Central Workforce Development North Central will be taking the following actions: · The Job and Employer Promotions Department in conjunction with the Local Board will work in the development of job fairs and other activities to fulfill the planned job allocations. · ...

Action Taken The North Central Workforce Development North Central will be taking the following actions: · The Job and Employer Promotions Department in conjunction with the Local Board will work in the development of job fairs and other activities to fulfill the planned job allocations. · The Local Boad, the Private Sector Liaison Committee, and the Job Promotions Director will create a plan to promote and advertise WIOA activities for the youth. The Local Area will be giving priority to the use and continuous update of the website to maximize the accessibility of the Work Connection System. The website has incorporated a news and activities section where the trainings/workshops, job offers and work experiences available are disclosed

View Audit 292190

Finding 370511 (2023-001)

Significant Deficiency 2023

Owensboro Health, Inc.

KY

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Action already completed in 2023

View Audit 292127

Finding 370508 (2023-001)

Significant Deficiency 2023

Logan University

MO

Questioned Costs Student Financial Aid Special Tests & Provisions

Personnel Responsible for Corrective Action: Director of Financial Aid, Kerry Hallahan Anticipated Completion Date: October 2023 Corrective Action Plan: The calendar for 2023 - 2024 academic year has been updated to ensure the correct number of days are used for return of Title IV calculations. ...

Personnel Responsible for Corrective Action: Director of Financial Aid, Kerry Hallahan Anticipated Completion Date: October 2023 Corrective Action Plan: The calendar for 2023 - 2024 academic year has been updated to ensure the correct number of days are used for return of Title IV calculations. At the start of each trimester, the calendar will be reviewed to verify any break of 5 days or more are accounted for within the R2T4 calculation setup.

View Audit 292105 Questioned Costs: $1

Corrective Action Plans

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