Corrective Action Plans

Finding 370196 (2023-001)

Significant Deficiency 2023

District IV Human Resources Development Council

MT

Reporting Matching / Level of Effort / Earmarking § 200.502

CORRECTIVE ACTION PLAN - FY 2023 AUDIT FINDING 2023 - 001 BASIS FOR DETERMINING FEDERAL AWARDS EXPENDED - SEFA EXPENDITURES Finding: Department of Agriculture - Rural Development Loan was not recorded correctly on the SEFA Expenditures Report. District 4 Human Resources Development Council Respon...

CORRECTIVE ACTION PLAN - FY 2023 AUDIT FINDING 2023 - 001 BASIS FOR DETERMINING FEDERAL AWARDS EXPENDED - SEFA EXPENDITURES Finding: Department of Agriculture - Rural Development Loan was not recorded correctly on the SEFA Expenditures Report. District 4 Human Resources Development Council Response: The Council concurs with the finding and understands the importance of appropriately including and measuring loans and loan guarantees in accordance with 2 CFR § 200.502(b) and (c) of the Uniform Guidance. The oversite has been corrected and the loans have been accounted for correctly on the current SEFA. The Council will ensure the loans are correctly reported on the SEFA in the future.

View Audit 291757

Finding 370183 (2023-005)

Significant Deficiency 2023

Clarke University of Dubuque, Iowa

IA

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

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.268 Federal Direct Student Loans 2022/2023 P268K211430 Federal Financial Assistance Listing #84.063 Federal Pell Grant Program 2022/2023 P063P201430 Special Tests & Provisions: Enrollment...

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.268 Federal Direct Student Loans 2022/2023 P268K211430 Federal Financial Assistance Listing #84.063 Federal Pell Grant Program 2022/2023 P063P201430 Special Tests & Provisions: Enrollment Reporting Significant Deficiency in Internal Control and Noncompliance Finding Summary: One instance was noted where the enrollment status reported to the National Student Clearing House was not the same as the student’s actual enrollment status. Responsible Individuals: Robert Hoover, Director of Financial Aid and Kristi Bagstad, Registrar, Registrar’s Office Corrective Action Plan: The Registrar’s office will review clearing house batch errors reports and the Financial Aid office will conduct quality sampling once a semester. Anticipated Completion Date: Commenced December 1, 2023

View Audit 291731

Finding 370180 (2023-004)

Significant Deficiency 2023

Clarke University of Dubuque, Iowa

IA

Special Tests & Provisions Student Financial Aid Significant Deficiency

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans 2022/2023 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program 2022/2023 P063P201430 Special Tests & Provisions: ...

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans 2022/2023 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program 2022/2023 P063P201430 Special Tests & Provisions: Verification Significant Deficiency in Internal Control over Compliance Finding Summary: Four instances were identified where there was no documented control over student verification. Responsible Individuals: Robert Hoover, Director of Financial Aid and Sylma Fernandez, Assistant Director of Financial Aid Corrective Action Plan: With the recent filling of vacant positions, newer staff were being trained on these processes. As such, multiple reviews were occurring simultaneously and were not documented in their usual manner as they would occur outside phases of training. Now that staff have been trained, review processes are being documented to enhance the visibility of control practices. Anticipated Completion Date: Commenced November 1, 2023

View Audit 291731

Finding 370177 (2023-003)

Material Weakness 2023

Clarke University of Dubuque, Iowa

IA

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

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2022/2023 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program - 2022/2023 P063P201430 Special Tests & Provisio...

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2022/2023 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program - 2022/2023 P063P201430 Special Tests & Provisions:– Return of Title IV Funds Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary: Eight instances were identified where there was no documented control over the return of Title IV calculation. Responsible Individuals: Robert Hoover, Director of Financial Aid and Sylma Fernandez, Assistant Director of Financial Aid Corrective Action Plan: With the recent filling of vacant positions, newer staff were being trained in these processes. As such, multiple reviews were occurring simultaneously and were not documented in their usual manner as they would occur outside phases of training. Now that staff have been trained, review processes are being documented to enhance the visibility of control practices. Anticipated Completion Date: Commenced November 1, 2023

View Audit 291731

Finding 370175 (2023-002)

Significant Deficiency 2023

Clarke University of Dubuque, Iowa

IA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.038 Federal Perkins Loan Program & #84.033 Work-Study Program 2022/2023 P063P201430 - 2021/2022 Finding Summary: Certain amounts within the FISAP filed during fiscal year 2022 FISAP were ...

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.038 Federal Perkins Loan Program & #84.033 Work-Study Program 2022/2023 P063P201430 - 2021/2022 Finding Summary: Certain amounts within the FISAP filed during fiscal year 2022 FISAP were reported incorrectly in Part III, Section B, Line 13 and in Part VI, Section A, Lines 1-23 columns e & f. Responsible Individuals: Robert Hoover, Director of Financial Aid and Deb Theill, Student Accounts Loan Coordinator Corrective Action Plan: The Financial Aid and Loan offices will obtain review from a non preparer of the FISAP report before submittal. Anticipated Completion Date: Tami Lansing did an initial review on 10/16/2023, another review will also be performed before May 1, 2024.

View Audit 291731

Finding 370164 (2023-002)

Significant Deficiency 2023

University of Louisville

KY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Education 2023-002 Student Financial Assistance Cluster: Assistance Listing No. 84.007, 84.063, 84.268, 84.379, 84.033 UNIVERSITY OF LOUISVILLE CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Recommendation: We recommen...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Education 2023-002 Student Financial Assistance Cluster: Assistance Listing No. 84.007, 84.063, 84.268, 84.379, 84.033 UNIVERSITY OF LOUISVILLE CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Recommendation: We recommend that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The original guidance for missing or incorrect social security number from the Clearinghouse was to reach out to the student and obtain proof of the social security number or enter the student into the system without a social security number. The student was entered without using a social security number and this issue was not resolved. The University’s Registrar’s Office has inquired about this issue and have since been provided updated guidance on how to rectify the occurrence of such. The new guidance provided has already been implemented by the Registrar’s Office. The new guidance from the National Student Clearinghouse allows for a student’s information to be entered with the social security number supplied when registering and add enrollment information. Going forward, this missing information will not preclude a student from being reported. Name(s) of the contact person(s) responsible for corrective action: Chris Goodman Planned completion date for corrective action plan: Implemented 09/28/2023 If the U.S. Department of Education has questions regarding this plan, please call Beverly Santamouris at (502) 852-6272.

View Audit 291699

Finding 370161 (2023-003)

Significant Deficiency 2023

Culver-Stockton College

MO

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

The College implemented the following policies effective September 2023. The responsible college officer is Tina Wiseman, Director of Financial Aid. • Students that graduate will automatically be sent exit counseling within 30 days of their last date of at least part-time attendance. • Students that...

The College implemented the following policies effective September 2023. The responsible college officer is Tina Wiseman, Director of Financial Aid. • Students that graduate will automatically be sent exit counseling within 30 days of their last date of at least part-time attendance. • Students that identify to the college that they are not returning for the next term of enrollment will be sent exit counseling within 30 days of that notification. • Students that enroll for the next term, but then drop their enrollment before the start of the next term, will have exit counseling sent within 30 days of the drop date. If that date falls more than 30 days outside of their last date of at least part-time attendance, the financial aid office will document their file of that notification. • Students that do not enroll for the next term but have identified to the college they plan to enroll (example, they have a balance due they need to pay, are waiting to hear on placement within a program, waiting on class schedule confirmation, etc.), will receive exit counseling within 30 days of census date of the next term. If a student identifies at any time before census they are not returning, exit counseling will be sent within 30 days of learning they are not returning. • Students that do not enroll for the next term and have not had any communication with the college on their plans to enroll will receive exit counseling within 30 days of census date of the next term.

View Audit 291681

Finding 370133 (2023-001)

Significant Deficiency 2023

West Babylon Union Free School District

NY

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.430

Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) A...

Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing No. 84.425U Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries, wages and other forms of compensation must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs), timesheets, or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District inadvertently charged resource officers payroll costs to a federal grant, however, it was determined that these payroll costs were not budgeted in the federal grant and should not have been charged to the federal grant. Planned Corrective Action: The District implemented a new summer program utilizing federal grant funds approved by the NYSED. The District charged resource officers payroll costs that occurred during the scheduled approved summer program, however it was determined that these payroll costs were not budgeted in the federal grant, per the FS-10. Since the grant funding period of this grant is still open, the District contacted NYSED to determine the necessary course of action to rectify this matter. It was determined that the District will prepare and submit an FS-10A amending the original FS-10, to include the resource officer’s payroll costs in the grant as it relates to the approved summer program. In addition, the District will review its internal review procedures to ensure that payroll costs charged to federal grants are supported by the proper documentation for each employee and are allowable per the approved budget of the federal grant. The FS-10A will be prepared and filed prior to the June 30, 2024 by the Assistant Superintendent for Curriculum. Responsible Contact Person: Denise Gillis Assistant Superintendent for Finance & Operations West Babylon Union Free School District 200 Old Farmingdale Road West Babylon, NY 11704 Anticipated Completion Date: June 30, 2024

View Audit 291652

Finding 370120 (2023-001)

Significant Deficiency 2023

Arcadia University

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2023-001 – Error in Return of Title IV Aid – Significant Deficiency ALN Number: 84.007, 84.063, 84.268 Federal Award Identification Number: P007A223541, P063P222079, P268K232079 Recommendation: It is recommended that University personnel review the Return of Title IV calculations and agree f...

Finding 2023-001 – Error in Return of Title IV Aid – Significant Deficiency ALN Number: 84.007, 84.063, 84.268 Federal Award Identification Number: P007A223541, P063P222079, P268K232079 Recommendation: It is recommended that University personnel review the Return of Title IV calculations and agree final amounts for refund to the refunds made to the Department of Education. A manual review should also be performed by someone other than the person who enters the information into the software in order to verify the accuracy of the calculations and the amounts refunded. Action Taken: The University has returned the funds for the student tested. In addition, the University reviewed every Return of Title IV Aid calculation performed and the amounts refunded for the award year ended May 31, 2023 and has corrected any additional errors discovered. The University has provided additional training on this topic to financial aid staff, has increased the number of staff members who will monitor the accuracy of the work and has modified its procedures by developing a tracking system to add another level of review and accountability. This will enable the team to be sure the refund calculations are performed correctly for all students and consistently applied. Name of Contact Person Responsible for Corrective Action: Holly Kirkpatrick, Ed.D., Assistant Vice President for Financial Aid

View Audit 291636 Questioned Costs: $1

Finding 370089 (2023-004)

Material Weakness 2023

Westmoreland County Community College

PA

Questioned Costs Special Tests & Provisions Student Financial Aid

Finding 2023-004: Student Financial Assistance Cluster Return of Title IV Funds As previously noted, the root cause was human error based on the manual processes. Similar to the previous finding, the College has implemented increased internal control through the review of the R2T4 calculations. Add...

Finding 2023-004: Student Financial Assistance Cluster Return of Title IV Funds As previously noted, the root cause was human error based on the manual processes. Similar to the previous finding, the College has implemented increased internal control through the review of the R2T4 calculations. Additionally, when using the automated functionality within the system for the return of funds calculation, an independent review of the calculation will be performed moving forward. In the future, the new ERP will increase the levels of control configured in the system. The President will ensure the controls are in place.

View Audit 291618 Questioned Costs: $1

Finding 370086 (2023-006)

Material Weakness 2023

Evansdale Municipal Housing Authority

IA

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

Finding 2003-006: We agree with the finding. The Authority will adopt an operating budget for the Voucher program as a control to ensure operating costs are reasonable and the program remains financially viable. The Authority will put into place a system to reimburse shared expenses in a timely man...

Finding 2003-006: We agree with the finding. The Authority will adopt an operating budget for the Voucher program as a control to ensure operating costs are reasonable and the program remains financially viable. The Authority will put into place a system to reimburse shared expenses in a timely manner and will monitor the balances. The Authority will no longer grant temporary loans to other Authority programs, to be completed within thirty days.

View Audit 291615

Finding 370076 (2023-001)

None 2023

The Methodist University, Inc.

NC

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

Contact Person: Bonnie Adamson, Director of Financial Aid Corrective Action: The student that was not reported within 15 calendar days as required had several outliers making it difficult to determine Pell amounts. The student had atended another university Summer 2022 and this par􀆟cular university...

Contact Person: Bonnie Adamson, Director of Financial Aid Corrective Action: The student that was not reported within 15 calendar days as required had several outliers making it difficult to determine Pell amounts. The student had atended another university Summer 2022 and this par􀆟cular university awarded the student’s Pell Grant off of the 22-23 award year. While this is an accepted prac􀆟ce, it can affect the student’s 22-23 Pell Grant eligibility if they transfer to another ins􀆟tu􀆟on. This student did transfer to Methodist University (MU) Fall 2022 and atended Fall 2022, Spring 2023, and Summer 2023. The student s􀆟ll had Pell eligibility remaining to be awarded Pell Grant at MU for Summer 23, but there was a rounding issue (PowerFAIDS rounds up) and this caused a POP (Poten􀆟al Pell Overpayment) situa􀆟on with MU and the prior university. The adjustment was processed outside of the required 􀆟meframe with COD; however, the award amounts were appropriately addressed and corrected. This is a unique situa􀆟on and happens rarely. The Office of Financial Aid will review more carefully when awarding Pell Grant for rounding issues. Anticipated Completion Date: December 15, 2023

View Audit 291593

Finding 370075 (2023-002)

None 2023

The Methodist University, Inc.

NC

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Contact Person: Kasi Turner, Registrar Corrective Action: We manually reported a student as withdrawn on 2/17/2023. The status change came in as an error on the 3/16/2023 submission (the following month) and we manually updated the status and status start date for the student again. However, it loo...

Contact Person: Kasi Turner, Registrar Corrective Action: We manually reported a student as withdrawn on 2/17/2023. The status change came in as an error on the 3/16/2023 submission (the following month) and we manually updated the status and status start date for the student again. However, it looks like the student’s status reverted to Three-Quarter time on the final transmission on 5/1/2023. We will commit to closer monitoring of withdrawals submitted manually by our office on subsequent enrollment transmissions through the Clearinghouse. Anticipated Completion Date: December 15, 2023

View Audit 291593

Finding 370050 (2023-001)

Significant Deficiency 2023

Lawrence University of Wisconsin

WI

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

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that management review the process for ensuring the accuracy of the program effective date for students with changes in status within the NSLDS system. Explanation of disagreement with audit fin...

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that management review the process for ensuring the accuracy of the program effective date for students with changes in status within the NSLDS system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The registrar’s office worked with Technology Services to review the National Student Clearinghouse data extract from Banner for the applicable term. Although the file aligned with previous submissions to National Student Clearinghouse, a fix was made for the Lawrence custom extract. The midyear 2023 grad file was run against the updated code and the extract looks as the auditors would expect. This should result in a program effective date equivalent to end date of student's final term for all Lawrence graduates in future submissions. Name of the contact person responsible for corrective action: Angi Long, Registrar Planned completion date for corrective action plan: 2/1/2024

View Audit 291560

Finding 370048 (2023-008)

Material Weakness 2023

Lebanon Community Unit School District 9

IL

Equipment & Real Property Management Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.313

Management will develop internal control procedures for tracking fixed assets purchased with federal funds to ensure the District is complying with the Equipment and Real Property compliance requirement.

View Audit 291559

Finding 370045 (2023-006)

Material Weakness 2023

Lebanon Community Unit School District 9

IL

Equipment & Real Property Management Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.313

Management will develop internal control procedures for tracking fixed assets purchased with federal funds to ensure the District is complying with the Equipment and Real Property compliance requirement.

View Audit 291559

Finding 369997 (2023-002)

Material Weakness 2023

Big Brothers Big Sisters of Colorado, Inc.

CO

Questioned Costs Allowable Costs / Cost Principles Cash Management

As of August 2023, BBBSC implemented controls that properly support the distribution of personnel charges in accordance with the Uniform Guidance and employees’ salaries charged to the grant are based on actual costs incurred. Further, these charges are reviewed by the Director of Finance before fed...

As of August 2023, BBBSC implemented controls that properly support the distribution of personnel charges in accordance with the Uniform Guidance and employees’ salaries charged to the grant are based on actual costs incurred. Further, these charges are reviewed by the Director of Finance before federal reimbursements are requested.

View Audit 291540 Questioned Costs: $1

Finding 369987 (2023-002)

Material Weakness 2023

South Newton School Corporation

IN

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

FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation in order to ensure compliance with requirements related...

FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirement. Contact Person Responsible for Corrective Action: Marci Hall Contact Phone Number and Email Address: 219.474.5184 mhall@newton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Every effort will be given to comply with this finding by improving our internal controls and documenting our actions. Anticipated Completion Date: February 1, 2024

View Audit 291502

Finding 369979 (2023-002)

Significant Deficiency 2023

Lehigh University

PA

Student Financial Aid Eligibility Reporting

Federal Agency: U.S. Department of Education; Program Name: Student Financial Assistance Cluster; Assistance Listing Number: 84.038/84.063/84.268; Federal Award Year: Funding periods between July 1, 2022 and June 30, 2023; Compliance requirement: Enrollment Reporting; Finding Type: Significant Defic...

Federal Agency: U.S. Department of Education; Program Name: Student Financial Assistance Cluster; Assistance Listing Number: 84.038/84.063/84.268; Federal Award Year: Funding periods between July 1, 2022 and June 30, 2023; Compliance requirement: Enrollment Reporting; Finding Type: Significant Deficiency; The training of new staff is always a priority, but this finding is the result of unusually high turnover in the registrar’s office during FY23. Staff have since been hired and are now sufficiently trained on this issue. They run a weekly report to identify students who have withdrawn or have otherwise changed their attendance level. New staff are now fully trained in updating the NSLDS with student enrollment status changes. Name of contact: Jennifer Mertz, Assistant Vice Provost of Financial Services and Director of Financial Aid. Completion date: November 15, 2023

View Audit 291473

Finding 369964 (2023-001)

None 2023

Edward M. Marx Apartments, Inc.

FL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 ...

Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2022, through June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the Project submits PRAC renewal requests in a timely manner. Action Taken: A system is being put in place to follow up with managers to remind them of renewals on a timely basis.

View Audit 291433

Finding 369959 (2023-001)

Material Weakness 2023

Lamar Institute of Technology

TX

Questioned Costs Student Financial Aid Eligibility

View of Responsible Officials: The Texas State University System's Office of Internal Audit {internal audit function for Lamar Institute of Technology) identified errors with the awarding of Title IV funds to students who were not maintaining satisfactory academic progress {SAP) in their course of s...

View of Responsible Officials: The Texas State University System's Office of Internal Audit {internal audit function for Lamar Institute of Technology) identified errors with the awarding of Title IV funds to students who were not maintaining satisfactory academic progress {SAP) in their course of study according to the Institution's published SAP standards. Lamar Institute of Technology {LIT) agrees with the external auditor's finding and recommendations. Corrective Action Plan In response to the external audit finding, LIT will implement the following corrective action plan. 1. Electronic processes for determining if a student is maintaining SAP was run in Banner for Fall 2023, and going forward, using guidance from the Ellucian Action Line, our Banner support group. Anticipated Completion Date: Corrective measures began on 8/11/2023 and anticipated completion is 90 days from the auditor's report {1/31/2024), which would be on or before April 30, 2024. 2. As an additional internal control procedure to test the Banner system, the Financial Aid Department reviewed SAP manually on all students enrolled in Fall 2023 and Spring 2024 with a FAFSA application to ensure their eligibility had been set correctly. Action plan will be extended to future semesters as needed. Anticipated Completion Date: Corrective measures began on 8/11/2023 and anticipated completion is 90 days from the auditor's report {1/31/2024), which would be on or before April 30, 2024, fo(Fall 202-3-and Spring 2024. - - 3. In addition to settingSAP prior to the semester and performing verification checks, LIT requested an additional mtemal con-trol proces-sin Banner- an automatic process to run nightly after the initial SAP is set to make sure each student's eligibility is set correctly before awarding aid. This process was devel-epe.a__and tested _b_y _the Information Technology Department before implementation under the direction and-in collaboration with the Financial Aid Department. Anticipated Completion Date: 1/29/2024. 4. A return of funds will be done for students that received Title IV funds for FY 2023 in error. In total, $673,780 will be returned via the Common Origination and Disbursement Web Site of the Department of Education. Anticipated Completion Date: 90 days from the auditor's report (1/31/2024), which would be on or before April 30, 2024. Individual Responsible Linda Korns, Director of Financial Aid

View Audit 291408 Questioned Costs: $1

Finding 369859 (2023-003)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported...

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To ensure student enrollment is submitted to NSLDS in a timely manner, additional changes have been established. Students who have completed their degrees in a prior term (for example, summer/fall term), but with an award date in the next term (for example, September for summer term or January for the fall term), will be updated prior to the first of term enrollment file. This change will decrease potential errors as the terms are updated in the appropriate order and we can address any enrollment issues in the appropriate timeframe. Planned completion date for corrective action plan: January 31, 2024 Name(s) of the contact person(s) responsible for corrective action: Natalie Durant, Registrar at 860-768-5565.

View Audit 291373

Finding 369855 (2023-001)

Significant Deficiency 2023

University of Hartford

CT

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

Student Financial Assistance Cluster – Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Management of the University agrees with the finding. We do have policies and procedures in regards to re...

Student Financial Assistance Cluster – Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Management of the University agrees with the finding. We do have policies and procedures in regards to recordkeeping and retention of Perkins loan documents. Active, Assigned and Retired Perkins loans are maintained in a locked, fireproof container in the Bursar office. The repayment schedules are electronically kept in our borrower files with Heartland ECSI. The cancellation and deferment request for each Perkins loan made are electronically kept in our borrower files with Heartland ECSI. We typically retain original or true and exact copies of Master Promissory Notes (MPN). In some cases, the MPN may have been returned to the student during their entrance counseling. The Perkins loan program expired September 30, 2017. We are currently in the process of Assigning the remaining borrowers to close out our Perkins Loan Program. We are working as quickly and efficiently as possible. Staff availability will determine the completion date for this process. Planned completion date for corrective action plan: March 31, 2024 University Contact: Diane Purcell, Bursar Senior Accountant, (860) 768-4361

View Audit 291373

Finding 369852 (2023-004)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Cash Management Eligibility

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting requirements to the Department if Education in respects to these requirements. Explanation...

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting requirements to the Department if Education in respects to these requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has updated the Department of Education Federal Student Aid website with the proper URL, effective January 23, 2024. Name(s) of the contact person(s) responsible for corrective action: Katherine Presutti, Director of Student Financial Aid at 860-768-4300.

View Audit 291373

Finding 369764 (2023-001)

None 2023

Alliance for African Assistance, Inc.

CA

Matching / Level of Effort / Earmarking

The agency's corrective action plan is to open the required bank accounts. In fact, the agency has opened two bank accounts one specifically for the lending funds and the other account for the loss reserves.

View Audit 291289

Corrective Action Plans

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