Corrective Action Plans

Finding 3719 (2023-002)

None 2023

Charleston Southern University and Subsidiary

CO

Questioned Costs Student Financial Aid Eligibility

Aggregate Loan Limits Planned Corrective Action: ·The financial aid leadership team (Director and Associate Director) will review the current awarding loan processes to determine where the deficiencies are to ensure this issue does not reoccur next year. ·The financial aid leadership team will re...

Aggregate Loan Limits Planned Corrective Action: ·The financial aid leadership team (Director and Associate Director) will review the current awarding loan processes to determine where the deficiencies are to ensure this issue does not reoccur next year. ·The financial aid leadership team will review the setup to configure automation and minimize manual processes to catch student approach loan limits ·The financial aid team will review NSLDS when students are flagged for approaching loan limits to verify remaining eligibility. Person Responsible for Corrective Action Plan: Kary Tejeda-Executive Director of Financial Aid and Veteran Services, Elisa Fisher-Associate Director of Financial Aid Operations and Dr. Anthony Turner-Vice President of Enrollment and Marketing Anticipated Date of Completion: March 15, 2024

View Audit 5875 Questioned Costs: $1

Finding 3717 (2023-001)

Material Weakness 2023

Charleston Southern University and Subsidiary

CO

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

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The oversight of R2T4 will be performed by the Financial Aid team. Going forward all Return of Title IV will be processed in PowerFAIDS enabling the calculation to be completed and the funds adjusted at the same tim...

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The oversight of R2T4 will be performed by the Financial Aid team. Going forward all Return of Title IV will be processed in PowerFAIDS enabling the calculation to be completed and the funds adjusted at the same time. This should eliminate the late return of funds. Person Responsible for Corrective Action Plan: Kary Tejeda, Executive Director of Financial Aid and Veteran Services, Julie Hodge-Assistant Director of Compliance Anticipated Date of Completion: January 15, 2024

View Audit 5875 Questioned Costs: $1

Finding 3710 (2023-002)

Significant Deficiency 2023

Deerfield Community School District

WI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

2023-002 -#84.425D COVID-19 Elementary and Secondary School Emergency Relief Fund II Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-131309-DPI-ESSERFll-163 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply t...

2023-002 -#84.425D COVID-19 Elementary and Secondary School Emergency Relief Fund II Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-131309-DPI-ESSERFll-163 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborer must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor complies with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $34,828. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $34,828. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Consider determining if the contractor performing the project in 2022-2023 paid prevailing wage rates for costs reimbursed by the grant. Otherwise, the District should replace the cost with other allowable costs. Response: The District replaced the cost with other allowable costs. Contact Person: Doreen Treuden Anticipated Completion: November 27, 2023

View Audit 5871 Questioned Costs: $1

Finding 3698 (2023-004)

Significant Deficiency 2023

Lincoln University

MO

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

Views of Responsible Officials and Planned Corrective Actions – The University moved from an on-premise solution to a cloud environment in fiscal year 2022. This upgrade included a new reporting tool. The reports used to identify and send disbursement notifications were not working as expected, ther...

Views of Responsible Officials and Planned Corrective Actions – The University moved from an on-premise solution to a cloud environment in fiscal year 2022. This upgrade included a new reporting tool. The reports used to identify and send disbursement notifications were not working as expected, therefore notifications were not sent out in a timely manner. The Director of Financial Aid has created a process to ensure all students and parents receiving loan funds are being notified about their right to cancel their loans. This process will be run immediately after loans have been transmitted to a student's account. The letters will be emailed to the student and parent email address.

View Audit 5837

Finding 3697 (2023-003)

Significant Deficiency 2023

Lincoln University

MO

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

Views of Responsible Officials and Planned Corrective Actions - The Student Financial Services Office is notified by the Registrar's Office when a student has completed the withdrawal process. Once that notification has been received, the Director of Financial Aid will complete the return of Title I...

Views of Responsible Officials and Planned Corrective Actions - The Student Financial Services Office is notified by the Registrar's Office when a student has completed the withdrawal process. Once that notification has been received, the Director of Financial Aid will complete the return of Title IV funds worksheet on the Common Origination and Disbursement (COD) website and update Colleague accordingly. A letter will be sent to the student notifying them of the modification to their financial aid award. To ensure all withdrawn students receiving federal financial aid have been processed, the Argos Withdrawn Student report will be run monthly. Each student will be reviewed to see if federal financial aid was awarded and disbursed for the term in which they withdrew. If there is a student that still needs to be processed, the Director of Financial Aid will complete those steps immediately.

View Audit 5837

Finding 3696 (2023-002)

Significant Deficiency 2023

Lincoln University

MO

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Views of Responsible Officials and Planned Corrective Actions – The Registrar's Office reports student enrollment status to the National Student Clearinghouse according to the predetermined reporting schedule based on our census dates. The University opened a case with the Clearinghouse's audit reso...

Views of Responsible Officials and Planned Corrective Actions – The Registrar's Office reports student enrollment status to the National Student Clearinghouse according to the predetermined reporting schedule based on our census dates. The University opened a case with the Clearinghouse's audit resource department to gather information on what may have led to reporting delays. The Clearinghouse has indicated there was an NSLDS outage between July 2022 and March 2023 which could have resulted in several delays, such as those noted in the audit. If future NSLDS outages are anticipated or known, the Registrar's Office will adjust our reporting practices accordingly. The Registrar's Office has created and made available a procedural guide to running and submitting reports to make sure program length and other data submitted is accurate.

View Audit 5837

Finding 3691 (2023-001)

Significant Deficiency 2023

Volunteers of America Chesapeake & Carolinas, INC

MD

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.430

Finding #2023-001 – Allowable Costs relating to Time and Effort and Internal Controls Contact – Suzanne Tobin, Chief Financial Officer Telephone Number – (301)-832-3810 Completion Date – First Quarter of 2024 Information on the Major Federal Program: U.S. Department of Health and Human Services Name...

Finding #2023-001 – Allowable Costs relating to Time and Effort and Internal Controls Contact – Suzanne Tobin, Chief Financial Officer Telephone Number – (301)-832-3810 Completion Date – First Quarter of 2024 Information on the Major Federal Program: U.S. Department of Health and Human Services Name of Program: Substance Abuse and Mental Health Services Assistance Listing Number: 93.243 Grant Award Number: 1H79TI085239-01/6H79SM080760-03M001/1H79TI084237-01/ 1H79SM080760-01 Grant Award Period: September 30, 2022 to September 29, 2027, November 30, 2018 to November 29, 2023, September 30, 2021 to September 29, 2026/November 30, 2018 to November 29, 2023 U.S. Department of Veterans Affairs Name of Program: Veterans Supportive Housing Per Diem Program Assistance Listing Number: 64.024 Grant Award Number: VOAQ754-1291-558-PD-21, VOAQ754-2080-558-CM-22, VOAQ754-2286-565-CM-22 Grant Award Period: October 1, 2022 to September 30, 2023 Corrective Action Plan: Effective immediately, the Organization will strictly enforce its policy for employees to properly complete their timesheets and for supervisors to properly review and approve employees’ timesheets. To do this, the Organization will conduct a training for all employees and supervisors about how to properly complete and review timesheets. To ensure compliance with the policy, the Organization will conduct random checks of timesheets every pay period to verify that supervisory approval is performed. Appropriate disciplinary action will be implemented for non-compliance.

View Audit 5813

Finding 3686 (2023-002)

Material Weakness 2023

St. John's College

NM

Reporting Material Weakness Matching / Level of Effort / Earmarking

This was a one-time grant from the Federal Emergency Management Agency in response to the college’s mitigation expenses related to the COVID-19 pandemic. Funding for this is now complete. The SEFA will be reviewed for accuracy of any new awards.

View Audit 5788

Finding 3665 (2023-001)

None 2023

Liberty University, Inc.

VA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Name of Responsible Individual: Jason Byrd, University Registrar Liberty acknowledges that there was one instance in which a student’s enrollment status was not reported within compliance timeframes. Additionally, Liberty recognizes that there were multiple months in the year in which there were re...

Name of Responsible Individual: Jason Byrd, University Registrar Liberty acknowledges that there was one instance in which a student’s enrollment status was not reported within compliance timeframes. Additionally, Liberty recognizes that there were multiple months in the year in which there were repeat errors found in the SSCR error file. Corrective Action: Liberty University continues to work to ensure the enrollment reporting process is handled compliantly and within allowable timeframes. There were multiple errors that were proactively addressed with National Student Clearinghouse (NSC) as Liberty was unable to resolve them internally. This was one of the contributing factors in having multiple months of repeat errors as NSC did not resolve. We will continue to work with NSC to resolve timing issue that result in errors outside of compliance timeframes. Additionally, the Registrar’s Office will work with ADS Academics to review the standard report used through Ellucian’s Banner to report student enrollment status to NSC. The goal of this review will be to better identify the source of errors and reduce error count for future submissions. Finally, over the last year, Liberty’s Financial Aid Office has hired an employee whose primary focus will be to provide an additional Quality Control (QC) process for enrollment reporting. This employee will work collaboratively with the Registrar’s Office to ensure roster errors and student enrollment level changes are resolved and reported within the permissible timeframes. While this position has been filled, we have been limited by the U.S. Department of Education’s National Student Loan Data System (NSLDS), as they transitioned to a new system and reporting used for this QC process was not released until July of 2023 and was not functional until September 2023 due to run-time errors that went unresolved. Liberty reached out to the U.S. Department of Education on multiple occasions (Case# 220920-00436 and Case# 230718-000084) in order to obtain a working report. Anticipated Completion Date: March 2024

View Audit 5728

Finding 3628 (2023-002)

Significant Deficiency 2023

Saint Joseph's University

PA

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

Finding 2023-002 Recommendation: We recommend that management consider applicable regulation guidelines and ensure that background functions are appropriately functioning for all applicable fund codes, particularly around mergers with other institutions. View of Responsible Officials and Planned Co...

Finding 2023-002 Recommendation: We recommend that management consider applicable regulation guidelines and ensure that background functions are appropriately functioning for all applicable fund codes, particularly around mergers with other institutions. View of Responsible Officials and Planned Corrective Actions: The EFT or “Loan Notice” email runs through an integration maintained by the University’s Information Technology department that generates a Loan Notice email based on a student having a disbursement under a specific federal loan fund code in Banner, the University’s financial aid software. Following the merger of the University of the Sciences with the University, the University of the Sciences had a Temporary Provisional Program Participation Agreement in effect through December 30, 2022. As a result, the University disbursed federal loans for the University of the Sciences campus for this period utilizing a different federal loan fund code within Banner. The Financial Aid Office was unaware that the integration utilized fund codes to generate the Loan Notice email and as a result the integration was not updated to include the additional fund code being utilized. Therefore, students that received loan disbursements under this fund code for the summer 2022 and fall 2022 terms did not receive Loan Notice email. These students were sent general communications in the summer and fall about the timing of loan disbursements for each term, but these did not meet the federal requirements. During the spring 2023 term, all student loan disbursements were included under the same federal loan fund code and all students received the Loan Notice email. During the upcoming merger with Pennsylvania College of Health Sciences, federal loans for the Lancaster campus will be processed in the legacy financial aid system under the existing procedures for the spring 2024 and summer 2024 terms during the period in which the Temporary Provisional Program Participation Agreement is in effect. Federal loans will be processed as one institution, under the University’s federal OPEID, utilizing a single federal loan fund code, beginning in the fall 2024 term. In the future, anytime there is a change federal loan fund codes being utilized the University will review the background functions to ensure they are operating appropriately. Individual Responsible for Corrective Action: Elizabeth Rihl Lewinsky, Assistant Vice President for Financial Aid, 610-660-1346, lewinsky@sju.edu Anticipated Completion Date for Corrective Action: The planned Corrective Actions will be immediately implemented

View Audit 5613

Finding 3580 (2023-001)

Significant Deficiency 2023

Bucknell University

PA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Department of Education Bucknell University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consisten...

Department of Education Bucknell University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. In addition, we recommend the University develop a process to help better oversee the submissions completed by the third-party servicer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Bucknell is currently reviewing its existing process of reporting student enrollment data to the NSLDS. The University through its Registrar and Financial Aid Office will update current procedures to include a more thorough verification of third-party servicer submissions to the NSLDS. Name(s) of the contact person(s) responsible for corrective action: Tim Kracker, University Registrar and Erin Wolfe, Director, Financial Aid Planned completion date for corrective action plan: December 2023 If the Department of Education has questions regarding this plan, please call Elizabeth D. Stewart, Associate Vice President, Treasurer & Controller at 570-577-3108.

View Audit 5604

Finding 3544 (2023-002)

Significant Deficiency 2023

University of Dallas

TX

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

Corrective Action Plan: Upon suggestion of the Office of Registrar the University of Dallas will begin dual reporting to both the National Student Loan Clearinghouse (NSLC) and the National Student Loan Data System (NSLDS) every thirty days. The Office of Registrar will work with Information Techno...

Corrective Action Plan: Upon suggestion of the Office of Registrar the University of Dallas will begin dual reporting to both the National Student Loan Clearinghouse (NSLC) and the National Student Loan Data System (NSLDS) every thirty days. The Office of Registrar will work with Information Technology to set-up and run the SFRSSCR from the Banner system as well as run the same reports for the NSLC on the same day and approximate time to ensure that timely reporting is completed for the University of Dallas. The Office of Financial Aid will in turn run the appropriate reports to ensure that such reporting is successful. The Financial Aid Office will request access for the Office of Registrar personnel to submit such reports to the NSLDS or, if necessary, perform this task on behalf of the Office of Registrar. The Office of Financial Aid will work with the Student Registrar to ensure such reporting is accurate by reviewing such data points as Enrollment Effective Date, Enrollment Status, Term Begin Date, Term End Date and Award Completion Date. Implementation: The responsible parties include the Office of Registrar, the Office of Financial Aid along with the staff of Information Technology at the University of Dallas. Anticipated date of implementation of February 2024, pending updates to the SAIG and Electronic Services for the Department of Education and schema updates from the Department of Education with full utilization by close of the Spring 2024 term.

View Audit 5557

Finding 3502 (2023-001)

Significant Deficiency 2023

Canyon Village Senior Citizens Housing, Inc.

WY

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2023, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical ...

Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2023, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical default on the Flexible Subsidy Loan. Management should continue communicating with HUD in order to obtain approval for the deferment request for the Section 201 Flexible Subsidy Loan. Action(s) taken or planned on the finding Management agrees with the recommendation. Management has submitted a request for deferment of the Flexible Subsidy Loan. Management is awaiting HUD approval of the deferment request.

View Audit 5508

Finding 3486 (2023-002)

Material Weakness 2023

Colorado Springs School District 11

CO

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

2023-002 Finding: Assessment System Security Title 1, Section 1111(b)(2)(B)(iii) of the ESEA (20 USC 6311(b)(2)(B)(iii))) Summary of Finding: The District is required to establish internal controls to ensure assessment security. Historically one of these internal controls included a Site Visit Sche...

2023-002 Finding: Assessment System Security Title 1, Section 1111(b)(2)(B)(iii) of the ESEA (20 USC 6311(b)(2)(B)(iii))) Summary of Finding: The District is required to establish internal controls to ensure assessment security. Historically one of these internal controls included a Site Visit Schedule to provide security assessment reviews. Site visits were performed at a select number of schools but did not include all Title schools in compliance with the requirements of the grant. Status: Corrective action in progress Client Planned Action: The District concurs with the recommendations and is currently implementing a process to ensure compliance. The Chief of Strategy and Data Acquisition has developed in coordination with the district Director of Metrics and Accountability, Area Superintendents, and the Colorado Department of Education Assessment Division a process processes to implement the needed internal controls that will ensure compliance to this requirement. They are as follows: Area Data Coaches will visit their portfolio of schools in the first 3 days of the state assessment window to ensure compliance with assessment security policies and procedures. Each data coach will receive full training from the CDE and the District Assessment Coordinator to ensure compliance with all security protocols in each building. Education Insights utilizes Area Data Coaches who work in close partnership with each Area Superintendent. Client Responsible Party: Natasha Crouse, Director of Metrics and Accountability. Each site visit will be documented with findings and any pertinent outcomes recorded. These logs will be securely stored on the Education Insights shared drive. Client Responsible Party: Dr. David Khaliqi, Chief of Strategy and Data Acquisition Completion Date: Assessment security training implemented as of March. 1, 2024. Standardized security assessment checklists and rubrics will be established by April 1, 2024. All site visits will be completed by April 10, 2024. Ongoing training throughout the year will be accomplished as needed. Adjustments and revisions to initial processes will be implemented as needed. Time and Effort certifications will be completed semi-annually.

View Audit 5457

Finding 3467 (2023-001)

None 2023

Gustavus Adolphus College

MN

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Condition: The College did not submit accurate and timely notification to the National Student Loan Data System (NSLDS) of student status changes and program-level enrollment data. Corrective Action: Because of the breach at the Clearinghouse, the College intentionally delayed its submission to the...

Condition: The College did not submit accurate and timely notification to the National Student Loan Data System (NSLDS) of student status changes and program-level enrollment data. Corrective Action: Because of the breach at the Clearinghouse, the College intentionally delayed its submission to the Clearinghouse to ensure its student data would not be compromised. The College’s policies and procedures are adequate to meet the 60 day requirement for reporting student status changes under normal circumstances. The College has reviewed the misreporting of one student’s campus and program-level record information and has determined that this is a unique circumstance. However, to strengthen its policies and procedures, a new form is being developed to properly document the timing of student enrollment changes to the Registrar. The document will be retained in the student’s file. Person Responsible For Corrective Action: Deann Schloesser, Registrar Anticipated Completion Date: October 2023

View Audit 5440

Finding 3466 (2023-003)

Significant Deficiency 2023

McPherson College

KS

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

We concur with the auditor’s finding. We will be completing a full audit of remaining Perkins files to ensure that all necessary documentation is accounted for and properly filed. Contact Person Responsible for Corrective Action: Carol Summervill, VP for Finance Anticipated Completion Date: Correcti...

We concur with the auditor’s finding. We will be completing a full audit of remaining Perkins files to ensure that all necessary documentation is accounted for and properly filed. Contact Person Responsible for Corrective Action: Carol Summervill, VP for Finance Anticipated Completion Date: Corrective action was started in October and will be completed by December.

View Audit 5437

Finding 3465 (2023-002)

Significant Deficiency 2023

McPherson College

KS

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

We concur with the auditor’s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The financial aid department has added a column in the tracking document to record the effective withdrawal date from NSLDS. On a weekly basis, the withdrawal dates from ...

We concur with the auditor’s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The financial aid department has added a column in the tracking document to record the effective withdrawal date from NSLDS. On a weekly basis, the withdrawal dates from NSLDS will be compared to the withdrawal dates per the financial aid records to ensure the two dates are the same. Contact Person Responsible for Corrective Action: Andy Olsen, Director of Financial Aid; Rhianna Reed, Assistant Registrar Anticipated Completion Date: Corrective action was completed in October.

View Audit 5437

Finding 3414 (2023-002)

Significant Deficiency 2023

Northwestern College

IA

Student Financial Aid Subrecipient Monitoring Significant Deficiency

2023-002 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College work with their consulting firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are ...

2023-002 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College work with their consulting firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are implemented. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act (GLBA) regulations that were required to be implemented as of June 9, 2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College engaged a consulting firm as our Virtual Chief Information Security Officer (vCISO) in 2022-23 to assist in compliance with the GLBA. The College’s work with our vCISO includes a comprehensive risk assessment of the College’s information security posture, a determination of identified risks, access to expert security resources to build an effective and measurable security program, and an evaluation of the controls protecting the external network. These action items began in the 2022-23 fiscal year and are ongoing in the 2023-24 fiscal year. The vCISO program includes virtual multi-year ongoing support. Name(s) of the contact person(s) responsible for corrective action: Harlan Jorgensen, Director of Computing Services Planned completion date for corrective action plan: June 30, 2024

View Audit 5338

Finding 3407 (2023-001)

Significant Deficiency 2023

Northwestern College

IA

Student Financial Aid Reporting Significant Deficiency

2023-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to National Student Loan Data System (NSLDS) as required by regulations. Explan...

2023-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to National Student Loan Data System (NSLDS) as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: After being alerted to the finding, the Registrar changed the submission dates to the National Student Clearinghouse (NSC) to allow more time for the NSC to timely report to the NSLDS. The Registrar’s Office will notify the Business Office when files have been submitted to the NSC. The Business Office will periodically monitor the NSLDS system and alert the Registrar of their observations. Name(s) of the contact person(s) responsible for corrective action: Austin Nyhof, Registrar Planned completion date for corrective action plan: June 30, 2024

View Audit 5338

Finding 3405 (2023-003)

Material Weakness 2023

Brodstone Memorial Hospital D/b/a Brodstone Healthcare and Affiliate

NE

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the feder...

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Hospital claimed reimbursement for health-related lost revenue during the COVID-19 pandemic. Condition: The Hospital claimed reimbursement for health-related lost revenue based on a comparison of actual monthly revenue for the months of March, April, and May 2020 to the same corresponding months of 2019. Within the calculation, the Hospital excluded certain other operating revenue from the 2020 monthly totals which were included in the 2019 monthly totals. As a result, the compilation of revenue used between the periods was not consistently applied resulting in a higher lost revenue calculation than prescribed by the applicable guidance. Views of Responsible Officials: Management agrees with the finding. Planned Completion Date: April 30, 2024. Person Responsible: Cyrstal Wyatt, CFO.

View Audit 5310 Questioned Costs: $1

Finding 3386 (2023-003)

Material Weakness 2023

St. Ignace Area School District

MI

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The district will be proactive with adherence to all federal requirements including but not limited to prevailing wage rate provisions with any contracts moving forward. Additionally, the district will be aware of the need to adhere to these federal requirements when funding streams are blended betw...

The district will be proactive with adherence to all federal requirements including but not limited to prevailing wage rate provisions with any contracts moving forward. Additionally, the district will be aware of the need to adhere to these federal requirements when funding streams are blended between general fund and federal sources moving forward.

View Audit 5290 Questioned Costs: $1

Finding 3378 (2023-002)

Significant Deficiency 2023

Mountain View Housing, INC

NC

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

Significant Deficiencies: Finding: 2023-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue ...

Significant Deficiencies: Finding: 2023-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to approve and sign checks and periodically review the financial statements. Proposed Completion Date: The Board will implement the above procedure immediately. Findings and Questioned Costs - Major Federal Awards Programs Audit Finding: 2023-002 Segregation of Duties Same as above.

View Audit 5273

Finding 3190 (2023-001)

None 2023

Parker University

TX

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

November 20, 2023 To Whom It May concern: Corrective Action Plan – finding number 2023-001 Overall responsible individual for implementation of plan – Amy Hoss, Senior Director of Financial Aid While most of the reporting discrepancies occurred during the Christmas and New Year holidays ensuring...

November 20, 2023 To Whom It May concern: Corrective Action Plan – finding number 2023-001 Overall responsible individual for implementation of plan – Amy Hoss, Senior Director of Financial Aid While most of the reporting discrepancies occurred during the Christmas and New Year holidays ensuring that students would receive their funding in a timely manner, Parker has put in place additional controls to ensure compliance is dependent on initial and monthly reviews. Amanda Etheridge, Academic Business Analyst, and Amy Hoss, Senior Director of Financial Aid, will review PowerFAIDS and ensure that disbursement dates are appropriate and accurate, 10 days prior to the start of a term, regardless of the calendar day. Parker University will ensure that Title IV funds disbursed via PowerFAIDS are applied to student accounts via Jenzabar and reported to COD the same day. Parker University will further enhance the monthly reconciliation process. Once SAS reports are received, imported into PowerFAIDS, and the reconciliation report is generated for the respective Title IV programs, the file will be reviewed for any discrepancies in dates between the reported To_COD_Disb_Date, From_SAS_Disb_Date, and To_Bus_Disb_Date. Rodica Calin, Senior Accounting Analyst, will identify students with discrepant dates and provide to Angela McFadden, Compliance Officer, for further review. If the Compliance Officer confirms a discrepancy, the Academic Business Analyst or Senior Director of Financial Aid will complete a second review and update the appropriate system (PowerFAIDS, Jenzabar, or COD). Parker University will complete this data review for September disbursements by December 15, 2023 and October disbursements by December 31, 2023. It will be a part of our updated reconciliation process for subsequent months.

View Audit 5220

Finding 3178 (2023-004)

None 2023

Marysville Quilceda Meadows

WA

Subrecipient Monitoring HUD Housing Programs Reporting

fter discussion with the auditor, senior management understands the importance of having a properly functioning monitoring system in place to ensure that housing quality unit inspections are performed on an annual basis.

View Audit 5201

Finding 3133 (2023-001)

None 2023

Pennsylvania College of Health Sciences

PA

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

Finding: 2023-001 Estimated Completion Date: Year Ended June 30, 2023 November 15, 2023 Pennsylvania College of Health Sciences is committed to meeting all regulatory policies and procedures related to student financial aid. Below are the changes that were implemented in March 2023 and communicat...

Finding: 2023-001 Estimated Completion Date: Year Ended June 30, 2023 November 15, 2023 Pennsylvania College of Health Sciences is committed to meeting all regulatory policies and procedures related to student financial aid. Below are the changes that were implemented in March 2023 and communicated to all staff members involved with student financial services: 1. Require the Student Account Specialist to run the Batch Assign Transmittal Communication process in the student information system immediately following each transmittal of financial aid. This will ensure communication will occur within the regulated timeframe. 2. Request that the Student Financial Services Coordinator note when loan disbursement notification e-mails are sent and alert the Student Account Specialist if notifications are not pulling in communications. These steps are monitored by the Director of Student Financial Services to ensure all updates and communication are occurring in a timely manner and in compliance with all regulations.

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