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Corrective Action Plans

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Finding 45982 (2022-002)
Significant Deficiency 2022
Mercy Health
MO
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
Finding 2022-002 Reporting Information on the federal program: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribu...
Finding 2022-002 Reporting Information on the federal program: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Provider Relief Fund Reporting Entity: Mercy Hospital Fort Smith, Mercy Hospital Springfield, Mercy Hospital Oklahoma City, Mercy Hospital Joplin Tax Identification Numbers: 710240352, 440552485, 730579285, 270814858 Period of Availability: 01/01/2020?12/31/2021 (Period 2) and 01/01/2020?06/30/2022 (Period 3) Condition: The amounts reported for net patient service revenue (NPSR) by payer for calendar year 2021 Quarter 4 (CY2021 Q4) were incorrect. However, total NPSR was correct. We tested 5 of 14 Period 2 and 3 PRF Reports submitted to HRSA. For 4 of the 5 Period 2 and 3 PRF reports tested, the NPSR amounts reported by payer were incorrect for CY2021 Q4 as follows (increase/(decrease)): See chart/table in the Corrective Action Plan Cause: Management?s review of the allocation of total NPSR to the payer classification required in the PRF report was not sufficiently precise to detect that the incorrect quarter?s payer percentages were used to allocate gross revenue for CY2021 Q4. Views of Responsible Officials and Planned Corrective Actions: While there was no impact on total NPSR reported for Q4 2021, we agree that the percentages used to allocate gross revenue by payer were incorrect. Going forward, we will provide additional review of payer allocation percentages to ensure accuracy. Responsible Parties: Katie Stecich, Executive Director ? Revenue & AR Valuation Date of Completion: The review process was updated immediately after communication with leadership on March 27, 2023.
View Audit 41573
Finding 45981 (2022-001)
Material Weakness 2022
Mercy Health
MO
Eligibility Allowable Costs / Cost Principles Cash Management
Finding 2022-001 Activities Allowed or Unallowed and Eligibility Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 HRSA COVID-19 Claims Reimbursement...
Finding 2022-001 Activities Allowed or Unallowed and Eligibility Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (HRSA COVID-19 Uninsured Program) Mercy Community: Various Award Number: Various Award Period of Performance: 07/01/2021?March 2022 Condition: Mercy Health did not retain supporting documentation over the HRSA COVID-19 Uninsured Program report query logic (the Report) that was developed to identify patients that meet the allowability and eligibility requirements of the HRSA COVID-19 Uninsured Program. In addition, supporting documentation was not retained to validate who had access to modify and run the script, what changes were made to the script, and how any changes to the script were tested and implemented during the fiscal year based on changes to Health Resources and Services Administration (HRSA) guidance. Further, management did not maintain supporting documentation to demonstrate how it validated the completeness and accuracy of the data extracted by the script. In addition, Mercy Health did not retain supporting documentation over its approval of HRSA COVID-19 Program claims, determination of a patient's uninsured/self-pay status, and review of credit balances. While management had a process to identify and review claims for allowability under the HRSA COVID-19 Uninsured Program, determine a patient's uninsured/self-pay status through third-party insurance discovery, and review of credit balances, sufficient supporting documentation was not retained to support internal controls over the process. Cause: Development of the Report occurred outside of the Information Technology (IT) department that would require a formal process for the development of IT reports, access and program changes; the report resided in the Revenue Cycle department. The Revenue Cycle department did not develop internal control over report writing, program changes and user access. In addition, while management represented that the Report?s logic and subsequent changes to the Report?s logic were reviewed, no audit evidence was retained to support internal controls over that process. Management represented it performed a review of claims charged to the HRSA COVID-19 Uninsured Program for allowability; however, supporting documentation to evidence that the internal controls were sufficiently designed and operating effectively was not maintained. Standard policies, procedures, and internal controls over the review for patient insurance coverage and review of credit balances used in the federal program were not suitability designed to address the unique aspects of the HRSA COVID-19 Uninsured Program. Views of Responsible Officials and Planned Corrective Actions: In March 2022, HRSA announced that the HRSA COVID-19 Uninsured Program was ending. Therefore, remediation of internal controls is no longer applicable. If this program is reinstated, Mercy will take the necessary steps to ensure proper documentation is retained to provide evidence of our internal control processes. Responsible Parties: Mercy?s Revenue Management Department Date of Completion: Not applicable since program has ended.
View Audit 41573
Finding 45947 (2022-005)
Significant Deficiency 2022
Philadelphia Public School District
MS
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303
District Response: A. What corrective action will be taken: District will limit expenditures to approved budget amounts. B. Who is responsible (name and position): Dr. Stephen Gregory, Federal Program Director C. When will the plan be implemented? Corrective action started May 5, 2023, and will cont...
District Response: A. What corrective action will be taken: District will limit expenditures to approved budget amounts. B. Who is responsible (name and position): Dr. Stephen Gregory, Federal Program Director C. When will the plan be implemented? Corrective action started May 5, 2023, and will continue.
View Audit 41005
Restart Housing Services, Inc.
MO
HUD Housing Programs Matching / Level of Effort / Earmarking
FINDING 2022-001 ? Replacement Reserve Deposits AL# and Program Expenditures: 14.181 ($1,325,900) 14.181 ($ 50,596) Award Number: N/A Federal Award Year: January 1, 2022 ? December 31, 2022 Questioned Costs: None Condition Found: The reserve for replacement was not funded fully for the ye...
FINDING 2022-001 ? Replacement Reserve Deposits AL# and Program Expenditures: 14.181 ($1,325,900) 14.181 ($ 50,596) Award Number: N/A Federal Award Year: January 1, 2022 ? December 31, 2022 Questioned Costs: None Condition Found: The reserve for replacement was not funded fully for the year ended December 31, 2022. Monthly deposits totaling $5,136 for the year should have been deposited in the account but only $3,434 was deposited. In addition, replacement reserve deposits of $3,852, $5,136 and $3,919 were not made for the years ending December 31, 2020, 2019, and 2018, respectively. Also during 2021, a $4,000 loan was taken from the account by the prior management company. There is no documentation to support HUD approving the withdrawal, and the funds were not paid back to the account by December 31, 2022. In addition, during 2020, HUD approved a $13,357 withdrawal from the account. The funds were transferred to the operating account in March 2020 and again in August 2020. Altogether, a total of $37,112 is due to the replacement reserve account. Corrective Action Plan: The management company is making replacement reserve payments when HUD pays the HAP voucher. The Project was able to make three monthly payments for 2021 and eight for 2022. Management will transfer additional funds from operating to reserve when cash is available. The Project?s goal is be able to pay the current monthly replacement reserve deposit. The amounts due from prior years cannot be funded at this time. Rebecca Hunkins (816-531-8340 ext. 240) is the contact person for this finding. Management anticipates paying all of the 2023 monthly replacement reserve deposits by December 31, 2023.
View Audit 39986
University of Saint Joseph
CT
Student Financial Aid Matching / Level of Effort / Earmarking
Finding No. 2022-002 - Title IV Credit Balances The missing of the fourteen-day deadline by one day was an outlier caused by new staff lacking an understanding of how to calculate the timeframe when a holiday is involved. All staff involved in the refund process have been retrained in the regulation...
Finding No. 2022-002 - Title IV Credit Balances The missing of the fourteen-day deadline by one day was an outlier caused by new staff lacking an understanding of how to calculate the timeframe when a holiday is involved. All staff involved in the refund process have been retrained in the regulations that must be followed. Rogen Miller, Bursar, is responsible for this corrective action plan which has been implemented.
View Audit 40425
Finding 45925 (2022-001)
Significant Deficiency 2022
University of Saint Joseph
CT
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
Finding No. 2022-001 ? Enrollment Reporting The University is in the process of correcting the 64 students that were identified as withdrawn instead of graduated. The University is reviewing the data submitted for the May, July and August 2022 conferral dates for the same issue. It should be noted t...
Finding No. 2022-001 ? Enrollment Reporting The University is in the process of correcting the 64 students that were identified as withdrawn instead of graduated. The University is reviewing the data submitted for the May, July and August 2022 conferral dates for the same issue. It should be noted the NSLDS system cannot be updated at this time which is beyond the control of the University. The University has experienced turnover in the Registrar?s Office and will provide additional training to all staff to ensure the reporting requirements are fully understood. The University will review its processes and internal controls as recommended above and make revisions as needed. Sharon Brewer, Interim Registrar, and Michelle Kalis, Provost will be responsible for the implementation of the above process review and implementation of process enhancements, if any, as well as training all appropriate staff within the Registrar?s Office. This work will be completed no later than December 31, 2022. Sharon Brewer, Interim Registrar, will be responsible for ensuring NSLDS is updated within two weeks of the system accepting updates.
View Audit 40425
Finding 45910 (2022-003)
Significant Deficiency 2022
Clarkson College
NE
Student Financial Aid Matching / Level of Effort / Earmarking Cash Management § 200.303
Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review its procedures to ensure controls are in place and operating effectively. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in res...
Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review its procedures to ensure controls are in place and operating effectively. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College has reviewed Cost of Attendance procedures and starting July 2022, to include all monthly reconciliations related to Pell, Direct Loan, SEOG and FWS along with G5 drawdowns are annotated and reconciled in conjunction with the Controller?s Office. Awarding procedures as well as R2T4 procedures were reviewed as well. The employee responsible for this finding is no longer associated with the college. Name(s) of the contact person(s) responsible for corrective action: Nan Merz Planned completion date for corrective action plan: July 2022
View Audit 40942
Finding 45906 (2022-004)
Significant Deficiency 2022
Clarkson College
NE
Student Financial Aid Reporting Significant Deficiency
Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: Ther...
Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College has reviewed procedures and starting July 2022, all disbursements reported to COD are reported within the 15-day timeframe. The employee responsible for this finding is no longer associated with the college. Name(s) of the contact person(s) responsible for corrective action: Nan Merz Planned completion date for corrective action plan: July 2022
View Audit 40942
Finding 45905 (2022-002)
Significant Deficiency 2022
Preserve Spencer House Inc.
OR
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
As required by the OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the finding on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing S...
As required by the OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the finding on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and the Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance for the year ended December 31, 2022. Finding 2022-002: 30 Day Notification of Rental Rate Increases. We agree with the finding and recommended corrective action plan. Management will closely monitor to assure all the tenants are notified at least 30 days in advance of any rental rate increases. I will be responsible for ensuring that we comply with the response to the finding. I anticipate these changes will be completed by June 30, 2023. If you have any questions or require additional information, please feel free to contact me at 503-381-8556 or dgibson@cpahoregon.org.
View Audit 41859
Finding 45904 (2022-001)
Significant Deficiency 2022
Preserve Spencer House Inc.
OR
HUD Housing Programs Cash Management Reporting
As required by the OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the finding on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing S...
As required by the OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the finding on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and the Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance for the year ended December 31, 2022. Finding 2022-001: Depositing Surplus Cash into Residual Receipts Reserve Account. We agree with the finding and recommended corrective action plan. Management will closely monitor surplus cash calculations after the audit is completed to assure deposits to the residual receipts reserve account is made in a timely manner. We will also plan to resolve this matter with our HUD representative. I will be responsible for ensuring that we comply with the response to the finding. I anticipate these changes will be completed by June 30, 2023. If you have any questions or require additional information, please feel free to contact me at 503-381-8556 or dgibson@cpahoregon.org.
View Audit 41859
Monmouth College
IL
Questioned Costs Student Financial Aid Eligibility
2022-002 Student Financial Aid Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education Grants, As...
2022-002 Student Financial Aid Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education Grants, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 ? Year Ended June 30, 2022. Condition: In one of the 40 student files tested (2.5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The College under awarded the student $5,500 in Subsidized loans and over awarded the student by $5,500 in Unsubsidized loans. Corrective Action Plan: Jayne Schreck has reviewed the student?s file and the circumstances surrounding the instance of non-compliance. The college does have systematic policies and procedures in place to properly evaluate a student?s file and determine the proper levels of Subsidized and Unsubsidized Loan. The systems used did calculate the loan split properly as documented in the student?s paper file. The error was a human error caused when keying the amounts and codes into the computer system. Jayne has asked her staff to split duties whenever possible. For example, one person may calculate the package but a different person should key the information into the computer system. Human error is human error, it can happen, but having two sets of eyes on each file might help to minimize the risk of error. Responsible Person for Corrective Action Plan: Jayne Schreck, Associate VP for Student Financial Planning Implementation Date for Corrective Action Plan: September 2022
View Audit 40648 Questioned Costs: $1
Finding 45884 (2022-001)
Significant Deficiency 2022
South Country Central School District
NY
Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.430
Significant Deficiency 2022-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education Education Stabilization Funds (ESF) COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing No. 8...
Significant Deficiency 2022-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education Education Stabilization Funds (ESF) COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing No. 84.425D 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 and wages 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) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District?s PARs for two employees, did not accurately reflect what was charged to the grants in order to comply with Subpart I, 2 CFR ?200.430. Planned Corrective Action: Since the grant funding periods for each of these grants are still open, the District has contacted NYSED and has been advised to submit an amended budget for these additional costs charged, as they are allowable. In addition, the District will review its internal procedure documentation for payroll costs charged to the grants to ensure that the actual costs submitted for reimbursement are supported by the PARs for each employee. Responsible Contact Person: Jennifer Segui Assistant Superintendent for Finance & Operations South Country Central School District 189 N. Dunton Avenue East Patchogue, NY 11772 Anticipated Completion Date: June 30, 2023
View Audit 40087
Frontier Nursing University, Inc.
KY
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
2022-001 Finding Frontier Nursing University (the University) did not report 1 student who withdrew to National Student Loan Data System (NSLDS) in a timely manner. Summary The University does not have a control in place to ensure students who withdrew from the University are reported timely to NSL...
2022-001 Finding Frontier Nursing University (the University) did not report 1 student who withdrew to National Student Loan Data System (NSLDS) in a timely manner. Summary The University does not have a control in place to ensure students who withdrew from the University are reported timely to NSLDS. Views of the University and Planned Corrective Action The University agrees with this finding and summary. The University did not have sufficient control measures in place to ensure that every student?s change in enrollment status was reported to NSLDS in a timely manner. To improve the University?s Title IV regulatory compliance and to ensure that all changes in students? enrollment status are correctly reported to NSLDS in a timely manner, the Director of Enrollment Management and Financial Aid will continue to report a withdrawn student directly to NSLDS within 30 days of a student withdrawing from the University and the Associate Director of Financial Aid will review NSLDS once notification of a students? withdrawal has been received to ensure the withdrawn status has been reported timely. Responsible Parties: Rainie Boggs, Director of Enrollment Management and Financial Aid and Andrew Dezarn, Associate Director of Financial Aid Estimated Completion Date: August 15, 2022.
View Audit 40498
Notre Dame Court, Inc.
TX
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $45,897. Management will ensure t...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $45,897. Management will ensure that the replacement reserve loan repayments are made on a timely basis in the future. Completion Date: March 3, 2023
View Audit 41507
Finding 45827 (2022-001)
Material Weakness 2022
Edge Learning INC
OH
Matching / Level of Effort / Earmarking
Planned Corrective Action: Before any work is completed prevailing wage will be discussed Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Faith DeCesare
Planned Corrective Action: Before any work is completed prevailing wage will be discussed Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Faith DeCesare
View Audit 41396
Catholic Community Services of the Mid-Willamette Valley, INC
OR
Matching / Level of Effort / Earmarking
Recommendation: The Organization should set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Action: The Organization has created a tracking system...
Recommendation: The Organization should set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Action: The Organization has created a tracking system that identifies when the last inspection was completed and when the next inspection should be due based on the number of units at each complex. We are confirming those dates with the City and OHCS and will be in frequent contact to schedule inspections when due.
View Audit 41632
Aneta Parkview Health Center
ND
Matching / Level of Effort / Earmarking
N/a
N/a
View Audit 40716
Finding 45749 (2022-002)
Significant Deficiency 2022
Doane University
NE
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding 2022-002 Federal Awards Findings and Questioned Costs Condition The change in status for three of twenty-five students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. The change in status infor...
Finding 2022-002 Federal Awards Findings and Questioned Costs Condition The change in status for three of twenty-five students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. The change in status information for five of twenty-five students tested did not agree between the campus level and program level enrollment detail. The date for the change in status for eleven of twenty-five students tested did not agree to the University?s records. The total number of students impacted is thirteen due to students being included in multiple categories as noted above. Corrective Action Plan Doane University staff is changing our process for enrollment reporting. Auditors have provided a copy of the NSLDS Enrollment Reporting Guide which staff will refer to for specific guidance in case questions arise. Errors noted in the Single Audit for the period 7/1/2021-6/30/2022 will be adjusted to reflect data noted in the schedule relative to this finding. Name(s) of Contact Person(s) Responsible for Corrective Action: Denise Ellis, Registrar, Doane University. Anticipated Completion Date: April 30, 2023 CFO February 27, 2023
View Audit 39674
Finding 45739 (2022-003)
Significant Deficiency 2022
Doane University
NE
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding 2022-003 Condition Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer?s internal control report for th...
Finding 2022-003 Condition Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer?s internal control report for the Perkins Loan Program was not reviewed. Corrective Action Plan Corrective Action Planned: In the fiscal year starting July 1, Doane University has implemented or changed processes to ensure management review and documentation of the review is saved. Name(s) of Contact Person(s) Responsible for Corrective Action: Julie Heyen, Controller Anticipated Completion Date: September 30, 2022 CFO February 27, 2023
View Audit 39674
Finding 45738 (2022-005)
Material Weakness 2022
City of Shreveport
LA
Reporting Matching / Level of Effort / Earmarking § 200.303
The previous Director of Finance did not leave any documentation on how to access the City?s online reporting portal or documentation of reports that had been previously submitted. Finance has registered for new accounts with the appropriate Federal agency and will update reporting and submit repo...
The previous Director of Finance did not leave any documentation on how to access the City?s online reporting portal or documentation of reports that had been previously submitted. Finance has registered for new accounts with the appropriate Federal agency and will update reporting and submit reports timely going forward.
View Audit 39574
Finding 45709 (2022-001)
Significant Deficiency 2022
Alliance for Business and Training, Inc.
TN
Matching / Level of Effort / Earmarking
A statewide waiver for the required percentage had been requested and approved by the federal government by the State of Tennessee in years past. During the year in question, the waiver had expired, and a new waiver was not requested by the State of Tennessee in time to cover the period in question....
A statewide waiver for the required percentage had been requested and approved by the federal government by the State of Tennessee in years past. During the year in question, the waiver had expired, and a new waiver was not requested by the State of Tennessee in time to cover the period in question. At the point AB&T became aware that the waiver had not been requested, it was too late to overcome the deficit. In the future, the FTDD, the current fiscal agent for the WIOA program in Northeast Tennessee will monitor expenditures by required categories as specified in grant contracts and agreements and ask that the State request any necessary waivers.
View Audit 40206
Blackburn University Dba Blackburn College
IL
Questioned Costs Special Tests & Provisions Student Financial Aid
Condition: One out of three (33.3%) students selected for testing in the Spring, was disbursed a post-withdrawal disbursement without a notification being sent to authorize the loan disbursement. This was a result of the withdrawal for this student being completed late. We consider this finding to b...
Condition: One out of three (33.3%) students selected for testing in the Spring, was disbursed a post-withdrawal disbursement without a notification being sent to authorize the loan disbursement. This was a result of the withdrawal for this student being completed late. We consider this finding to be an instance of noncompliance in relation to Special Tests and Provisions. Statistical sampling was not used in making sample selections. Corrective Action Plan: It is important to note that the entire 2021/2022 award year was processed by 3rd party servicer, Fully Disbursed. The current Financial Aid staff at Blackburn College started in October of 2021 but the processing was conducted by Fully Disbursed as they were under contract with Blackburn College for all 2021-2022 processing and packaging until August 2022 at the completion of the summer semester. The Financial Aid Office has increased controls over post-withdrawals disbursements in several ways: Establishing updated policies and procedures for disbursing funds after a student withdraws. The policy includes guidelines for determining how much aid a student is eligible for based on their withdrawal date and the specific requirements for disbursing funds; Regularly reviewing and analyzing post withdrawal disbursement data to identify any patterns or discrepancies that may indicate fraud or abuse. This includes a review of the financial records and transactions associated with each disbursement, as well as a review of the documentation that supports these transactions; Working closely with other departments within the College, including Registrar?s Office and the Business Office, to ensure that any changes in a student?s enrollment status are properly communicated and documented. By taking these steps, the Financial Aid Office will ensure that post-withdrawal disbursements are made in accordance with federal regulations and institution policies, and that these funds are used only for their intended purposes. Responsible Person for Correction Action Plan: Alexis Brown, Director of Financial Aid Implementation Date for Corrective Action Plan: Fall 2022
View Audit 40629 Questioned Costs: $1
Finding 45689 (2022-005)
Material Weakness 2022
Blackburn University Dba Blackburn College
IL
Questioned Costs Student Financial Aid Special Tests & Provisions
Condition: The College did not timely and accurately complete refund calculations in the Fall. In review of the Fall 2021 calculations the number of days in the break were not calculated correctly, resulting in the incorrect days in all Fall 2021 return of Title IV funds calculations. As a result of...
Condition: The College did not timely and accurately complete refund calculations in the Fall. In review of the Fall 2021 calculations the number of days in the break were not calculated correctly, resulting in the incorrect days in all Fall 2021 return of Title IV funds calculations. As a result of the incorrect number of days, the amounts of Title IV amounts returned for all withdrawn students were incorrectly calculated for 6 out of the population of 11 (54.5%) Fall withdrawal calculations. A sample of Spring withdrawal calculations identified no errors. We consider this finding to be a material weakness in relation to Special Tests and Provisions and is a repeat finding shown in Section IV of this report as prior year finding 2021-004. Statistical sampling was not used in making sample selections. Corrective Action Plan: It is important to note that the entire 2021/2022 award year was processed by 3rd party servicer, Fully Disbursed. The current Financial Aid staff at Blackburn College started in October of 2021 but the processing was conducted by Fully Disbursed as they were under contract with Blackburn College for all 2021-2022 processing and packaging until August 2022 at the completion of the summer semester. The Financial Aid staff at Blackburn Colleges understands that when calculating Return of Title IV funds, it is important to carefully review and accurately count the number of calendar days in the payment period. Currently, we review the College Academic Calendar for all vacations periods and ensure that any periods that are 5 or more days in length are added when setting up the School Calendar Profile in the R2T4 screen each academic year. This will help to make certain that all relevant dates are properly documented and that we are using the correct formula for calculating R2T4. Responsible Person for Correction Action Plan: Alexis Brown, Director of Financial Aid Implementation Date for Corrective Action Plan: Fall 2022
View Audit 40629 Questioned Costs: $1
Finding 45688 (2022-004)
Material Weakness 2022
Blackburn University Dba Blackburn College
IL
Student Financial Aid Eligibility Material Weakness
Condition: The College did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 23 of the 40 students in the sample (57.5%). We consider this condition to be a material weakness in internal control over compliance relating to the Eligibility complianc...
Condition: The College did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 23 of the 40 students in the sample (57.5%). We consider this condition to be a material weakness in internal control over compliance relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2021-003. Statistical sampling was not used in making sample selections. Corrective Action Plan: It is important to note that the entire 2021/2022 award year was processed by 3rd party servicer, Fully Disbursed. The current Financial Aid staff at Blackburn College started in October of 2021 but the processing was conducted by Fully Disbursed as they were under contract with Blackburn College for all 2021-2022 processing and packaging until August 2022 at the completion of the summer semester. The Financial Aid Office must emphasize the importance of accurate record-keeping in financial transactions. As a department we will continue to work closely with the Business office to ensure that every drawdown is properly documented and matches the corresponding dates and amounts. Additionally, we will continue to perform monthly reconciliations to ensure that any discrepancies are identified and addressed promptly. This process helps to minimize errors and maintain transparency in our overall financial aid operations. Responsible Person for Correction Action Plan: Alexis Brown, Director of Financial Aid Implementation Date for Corrective Action Plan: Fall 2022
View Audit 40629
Finding 45687 (2022-003)
Significant Deficiency 2022
Blackburn University Dba Blackburn College
IL
Questioned Costs Student Financial Aid Cash Management
Condition: Two of the 40 student files (5%) we examined, we noted the students were not properly awarded Direct loans. Further, we noted two of the 40 students (5%) were not properly awarded Pell. Corrective Action Plan: It is important to note that the entire 2021/2022 award year was processed by 3...
Condition: Two of the 40 student files (5%) we examined, we noted the students were not properly awarded Direct loans. Further, we noted two of the 40 students (5%) were not properly awarded Pell. Corrective Action Plan: It is important to note that the entire 2021/2022 award year was processed by 3rd party servicer, Fully Disbursed. The current Financial Aid staff at Blackburn College started in October of 2021 but the processing was conducted by Fully Disbursed as they were under contract with Blackburn College for all 2021-2022 processing and packaging until August 2022 at the completion of the summer semester. The Financial Aid Office at Blackburn has evaluated and revised policies and procedures to ensure students receive the proper amount of Title IV Aid. Reconciling each month is necessary to ensure we catch any and all discrepancies that may occur. We will continue to utilize all available software to assist with packaging and that will allow all financial aid, including Title IV funds, to be reviewed frequently by both the Director of Financial Aid and the Assistant Director of Financial Aid. Responsible Person for Correction Action Plan: Alexis Brown, Director of Financial Aid Implementation Date for Corrective Action Plan: April 2023
View Audit 40629 Questioned Costs: $1
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