Corrective Action Plans

Finding 32820 (2022-002)

Material Weakness 2022

Richland-Bean Blossom Community School Corporation

IN

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

Finding 2022-002 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-002. Description of Corrective Action Plan: The School Corporation will dev...

Finding 2022-002 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-002. Description of Corrective Action Plan: The School Corporation will develop Internal Control procedures over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. The School Corporation will develop and maintain a system to review construction contacts in excess of $2,000 financed by federal assistance fund and verify they are meeting the Federal Special Test and Provision ? Wage Rate Requirements. This information will be reviewed and implemented by the Corporation Treasurer, Assistant Superintendent or another authorized staff member. Anticipated Complete Date: Implementation of Corrective Action Plan will be set in places as of March 2023. Signed: Dated: 2-8-23 Dr. Jerry Sanders Superintendent Signed: Dated: 2-8-23 Matthew Irwin Assistant Superintendent

View Audit 30123

Finding 32819 (2022-001)

Material Weakness 2022

Richland-Bean Blossom Community School Corporation

IN

Equipment & Real Property Management Procurement, Suspension & Debarment Material Weakness § 200.303 § 200.313

Finding 2022-001 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-001. Description of Corrective Action Plan: The School Corporation will dev...

Finding 2022-001 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-001. Description of Corrective Action Plan: The School Corporation will develop Internal Control procedures over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. The School Corporation will maintain and include detailed information of Equipment and Real Property records required per the federal compliance supplement document. This information will be reviewed and implemented by the Corporation Treasurer, Assistant Superintendent or another authorized staff member. Anticipated Complete Date: Implementation of Corrective Action Plan will be set in places as of March 2023. Signed: Dated: 2-8-23 Dr. Jerry Sanders Superintendent Signed: Dated: 2-8-23 Matthew Irwin Assistant Superintendent

View Audit 30123

Finding 32788 (2022-001)

Material Weakness 2022

South Euclid-Lyndhurst City School District

OH

Equipment & Real Property Management Matching / Level of Effort / Earmarking Special Tests & Provisions

The Business Office of the South Euclid Lyndhurst School District will implement the following actions steps when using federal dollars with vendors completing construction throughout the district. Communicate orally and in writing with potential vendors the expectations for adhering to the Davis-B...

The Business Office of the South Euclid Lyndhurst School District will implement the following actions steps when using federal dollars with vendors completing construction throughout the district. Communicate orally and in writing with potential vendors the expectations for adhering to the Davis-Bacon Act regarding contracts covering federally financed and assisted construction. Include in construction progress checks (status meetings) the requirement vendor to submit weekly/biweekly payroll documentation showing accordance with the Davis-Bacon Act Submit copies of weekly/biweekly payroll documentation to the South Euclid Lyndhurst School District Treasurer?s Office Review and discuss weekly/biweekly payroll documentation with vendor at completion of construction work to confirm and or verify accuracy.

View Audit 28067

Finding 32786 (2022-002)

Significant Deficiency 2022

Northeastern Oklahoma Agricultural An Mechanical College

OK

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

U.S. Department of Education 2022-002 Federal Program Title: Higher Education Emergency Relief Fund (HEERF) ALN: 84.425F ? HEERF Institutional Portion Recommendation: We recommend the Northeastern Oklahoma A&M implement a formal review process over the HEERF reports. Explanation of disagreement wi...

U.S. Department of Education 2022-002 Federal Program Title: Higher Education Emergency Relief Fund (HEERF) ALN: 84.425F ? HEERF Institutional Portion Recommendation: We recommend the Northeastern Oklahoma A&M implement a formal review process over the HEERF reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Vice President of Fiscal Affairs will document a formal review with a dated signature prior to submitting the report. Name(s) of the contact person(s) responsible for corrective action: David Fisher, dlfisher@neo.edu Planned completion date for corrective action plan: Completed

View Audit 28399

Finding 32785 (2022-004)

Significant Deficiency 2022

Northeastern Oklahoma Agricultural An Mechanical College

OK

Student Financial Aid Reporting Significant Deficiency

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: We recommend that the SFA department work with the campus registrar?s office to develop an alternative process that will enable the student financial aid office to revi...

Federal Program Title: Student Financial Aid Cluster (SFA) ALN Number: 84.007, 84.038, 84.063, 84.268, and 84.379 Recommendation: We recommend that the SFA department work with the campus registrar?s office to develop an alternative process that will enable the student financial aid office to review and correct the last dates of attendance and enrollment status prior to being reported to the Clearinghouse. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The student financial aid director will coordinate with the registrar to implement a process by which the student financial aid director can review and edit student enrollment effective dates prior to the data being sent to NSLDS. Name(s) of the contact person(s) responsible for corrective action: David Fisher, dlfisher@neo.edu Planned completion date for corrective action plan: June 30, 2023

View Audit 28399

Finding 32783 (2022-012)

Material Weakness 2022

Our Katahdin and Subsidiary

ME

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Our Katahdin will properly verify all vendors are not included on the Excluded Parties List System going forward and document and retain this verification. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023

View Audit 33040

Finding 32772 (2022-003)

None 2022

Oklahoma Wesleyan University

OK

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

FINDING 2022-003 ? Subsidized Loan Allocation Condition Found: The amount of Subsidized and Unsubsidized Federal Direct Loans awarded was incorrect for one of the fifty-four students in our sample that received Federal Direct Loans. Corrective Action Plan: The Financial Aid Director updated r...

FINDING 2022-003 ? Subsidized Loan Allocation Condition Found: The amount of Subsidized and Unsubsidized Federal Direct Loans awarded was incorrect for one of the fifty-four students in our sample that received Federal Direct Loans. Corrective Action Plan: The Financial Aid Director updated reallocated $1,407 of unsubsidized loan funds as subsidized loan funds on August 3, 2022. Procedures will be improved to ensure that subsidized loan eligibility is reviewed before awarding unsubsidized loans. Anticipated Completion Date: The corrective action was completed on August 3, 2022. Contact Person Tirzah Knight, Director of Financial Aid 918-335-6252

View Audit 32138

Finding 32771 (2022-002)

None 2022

Oklahoma Wesleyan University

OK

Student Financial Aid Matching / Level of Effort / Earmarking

FINDING 2022-002 ? Federal Direct Loan Exit Interview Condition Found: A Federal Direct Loan exit interview was not completed by nor were instructions sent to the student on how to complete an exit interview when the student graduated from the University. This omission occurred for one of the sixt...

FINDING 2022-002 ? Federal Direct Loan Exit Interview Condition Found: A Federal Direct Loan exit interview was not completed by nor were instructions sent to the student on how to complete an exit interview when the student graduated from the University. This omission occurred for one of the sixty students in our sample. Corrective Action Plan: Federal Direct Loan exit interview information was sent to the student in question on August 3, 2022. Procedures will be improved to ensure Federal Direct Loan exit interviews are completed or information is sent to students when they cease enrollment at the University. Anticipated Completion Date: The corrective action was completed on August 3, 2022. Contact Person Tirzah Knight, Director of Financial Aid 918-335-6252

View Audit 32138

Finding 32770 (2022-001)

None 2022

Oklahoma Wesleyan University

OK

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

FINDING 2022-001 ? NSLDS Reporting Condition Found: The incorrect last date of attendance was reported to the National Student Loan Database System (?NSLDS?) incorrectly for two of the sixty students selected for testing. Corrective Action Plan: The Financial Aid Director updated the withdrawal ...

FINDING 2022-001 ? NSLDS Reporting Condition Found: The incorrect last date of attendance was reported to the National Student Loan Database System (?NSLDS?) incorrectly for two of the sixty students selected for testing. Corrective Action Plan: The Financial Aid Director updated the withdrawal dates in NSLDS for the student in question on August 3, 2022. Procedures will be improved to ensure that the correct withdrawal date is reported in NSLDS. Anticipated Completion Date: The corrective action was completed on August 3, 2022. Contact Person Tirzah Knight, Director of Financial Aid 918-335-6252

View Audit 32138

Finding 32766 (2022-001)

Material Weakness 2022

Livingstone College

NC

Questioned Costs Student Financial Aid Material Weakness

Finding 2022-001 - U.S. Department of Education (USDE). Title IV Student Financial Aid Programs (material weakness}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Progra...

Finding 2022-001 - U.S. Department of Education (USDE). Title IV Student Financial Aid Programs (material weakness}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. a. Three (3) out of 60 students tested had missing official transcripts with total questioned costs of $36,516. b. Twelve (12) out of 26 students tested did not have refunds given to students within the required 14 days. c. Two (2) out of six (6) students tested for R2T4 did not have Title IV funds returned to the Federal government within the required 45 days. The University should implement corrective actions to ensure that the above findings are resolved and will nor recur in future periods. Corrective Action - The College concurs with the finding. The College continues to be challenged with finding qualified staff in the Financial Aid Office and Business Office. The College will be working closely with staffing companies to identify qualified personnel. The College is working diligently to ensure all positions are filled to ensure compliance with all federal and state regulations. We understand the seriousness of these findings and implementing appropriate strategies to minimize and/or eliminatefurther auditfindings. TheCollege plans to start implementing these strategies beginning July 1, 2023.

View Audit 24773 Questioned Costs: $1

Finding 32761 (2022-001)

Significant Deficiency 2022

Tougaloo College

MS

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awar...

Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awards for six (6) of twelve (12) students sampled for Return of Title IV (R2T4) did not have funding returned within the required 45-day time frame with total questioned costs of $18,768. ? The College had differences in the following programs which were not reconciled to the general ledger: Program Description Federal Work-Study Federal Direct Student Loans ? FISAP Work-Study totals did not match general ledger totals. Recommendation - We recommend the College implement corrective actions to ensure the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with Federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action - The Office of Financial Aid understands the seriousness of these findings and are implementing appropriate strategies to minimize and/or eliminate further audit findings, including: ? Conduct monthly reconciliations between the Business and Financial Aid Offices reviewed and approved by the Vice President of Finance and Administration. ? Provide specialized Title IV training for the Financial Aid staff through resources and services provided by our auditors, The Wesley Peachtree Group, CPAs to improve and ensure processes align with federal reporting guidelines.

View Audit 24772 Questioned Costs: $1

Finding 32751 (2022-002)

Significant Deficiency 2022

Lemoyne-Owen College

TN

Student Financial Aid Subrecipient Monitoring Significant Deficiency

Finding 2021-002 ? U.S. Department of Education (USDE), Title IV Student Financial Assistance Programs (Significant Deficiencies): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a) Two ...

Finding 2021-002 ? U.S. Department of Education (USDE), Title IV Student Financial Assistance Programs (Significant Deficiencies): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a) Two (2) out of 60 students selected for R2T4 testing did not have his/her funds returned to the U.S. Department of Education within the required 45 days. b) The College had differences in the following programs which were not reconciled to the general ledger: Federal Work Study, Federal Pell Grant, Federal Direct Student Loans and Federal Supplemental Educational Opportunity Grant (SEOG). Recommendation: The College should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? a) The two (2) students cited were oversights and the R2T4 funds have been returned. Official Withdrawal Notifications are scheduled bi-weekly, and the Unofficial Notifications are scheduled for the end of the semester. b) As previously mentioned, the College experienced significant turnover in the Business Office, responsible for the reconciliations, during 2022. We are in the process of replacing staff and recently hired a new CFO. The required reconciliations will be completed on a timely basis going forward.

View Audit 29386

Finding 32747 (2022-002)

Significant Deficiency 2022

Interdenominational Theological Center

GA

Questioned Costs Student Financial Aid Subrecipient Monitoring

(Significant Deficiency) We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Enrollment status reporting to NSLDS for four (4) students tested was not provided as required by Federal reg...

(Significant Deficiency) We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Enrollment status reporting to NSLDS for four (4) students tested was not provided as required by Federal regulations. 2. The Center did not provide the Common Origination and Disbursement (COD) funding report for the entire 2021-2022 award year for Federal Direct Loans. As of the report date, the Center had requested it from the U.S. Department of Education. Recommendation ? The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? The enrollment information was provided to the FA auditor and several inquiries were made for verification and no timely response was received from the FA auditor. Three versions of the COD reports were provided along with several inquiries for confirmation that the report is what was needed. No timely response was made to our request. Management further explained that it takes 24 hrs. to receive the revised report if what was submitted was not what was needed, again no timely response from the FA auditor.

View Audit 29385 Questioned Costs: $1

Finding 32742 (2022-006)

Material Weakness 2022

Briar Cliff University

IA

Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness

Finding 2022-006: Material Weakness - Federal Direct Student Loan Enrollment Reporting Repeat of Prior Year Finding 2021-004 Condition: For 12 students tested, the incorrect enrollment status was reported to the National Student Loan Data System (NSLDS). For 21 students tested, the effective date of...

Finding 2022-006: Material Weakness - Federal Direct Student Loan Enrollment Reporting Repeat of Prior Year Finding 2021-004 Condition: For 12 students tested, the incorrect enrollment status was reported to the National Student Loan Data System (NSLDS). For 21 students tested, the effective date of the change of enrollment status that was reported to NSLDS did not match the University's records. For 11 students tested, the change of enrollment status was not reported within the 60 day requirement. For 6 students tested, in the program-level record, the student's program begin date that was reported to NSLDS did not match the University's records. For 9 students tested, in the program-level record, the program length reported to NSLDS did not match the University's records. For 1 student tested, in the program-level record, the program the student was enrolled in, and the related Classification of Instructional Programs (CIP) code, reported to NSLDS did not match the University's records. Corrective Action: Briar Cliff will work with Ellucian on a review of the setup and processes that the Registrar's Office currently follows and we will work with Ellucian for recommendations on implementing a process/procedure that ensures the Registrar's Office has been trained and is in compliance. Person Responsible for Corrective Action: Matt Thomsen VP of Enrollment; Todd Knealing VP of Academic Affairs Anticipated Completion Date: 8/1/2023

View Audit 28667

Finding 32739 (2022-005)

None 2022

Briar Cliff University

IA

Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2022-005: Perkins Loan Recordkeeping and Record Retention Condition: For 1 borrower selected for testing, the University was unable to locate the original signed MPN. Corrective Action: Briar Cliff University has maintained all records related to Perkins loan, even though these loans have be...

Finding 2022-005: Perkins Loan Recordkeeping and Record Retention Condition: For 1 borrower selected for testing, the University was unable to locate the original signed MPN. Corrective Action: Briar Cliff University has maintained all records related to Perkins loan, even though these loans have been discontinued since September 2017. The University has no intentions to delete or remove any documents until the time is appropriate. The current staff unfortunately was not employed when these records were originally collected or reviewed. Person Responsible for Corrective Action: Ann M. Oatman - Interim VP of Finance Anticipated Completion Date: 4/1/2023

View Audit 28667

Finding 32737 (2022-004)

Significant Deficiency 2022

Briar Cliff University

IA

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

Finding 2022-004: Significant Deficiency - Return of Title IV Funds Calculations Condition: For 3 students selected for testing, the amount of the title IV refund was calculated incorrectly. Corrective Action: The errors were made because the incorrect terms dates were entered into Colleague by the ...

Finding 2022-004: Significant Deficiency - Return of Title IV Funds Calculations Condition: For 3 students selected for testing, the amount of the title IV refund was calculated incorrectly. Corrective Action: The errors were made because the incorrect terms dates were entered into Colleague by the Registrar's Office. Moving forward, the Financial Aid office will work with the Registrar's Office to ensure the term dates are entered correctly in Colleague. After the Registrar's Office enters the term dates in Colleague, the Associate Vice President of Student Financial Systems will review the entries for accuracy. Person Responsible for Corrective Action: Matt Thomsen - VP of Enrollment; Todd Knealing VP of Academic Affairs Anticipated Completion Date: 8/1/2023

View Audit 28667 Questioned Costs: $1

Finding 32731 (2022-002)

None 2022

Paine College

GA

Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2022-002 - U.S. Department of Education (USDE). Title IV Student Financial Aid Programs: We observed the folfowing conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. ? We noted in our testing that one (1) ou...

Finding 2022-002 - U.S. Department of Education (USDE). Title IV Student Financial Aid Programs: We observed the folfowing conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. ? We noted in our testing that one (1) out of twenty-five (25) students selected for R2T4 testing did not have his/herfunds returned to the U.S. Department of Education within the required 45 days. Corrective Action - Management concurs with observation. The College has implemented corrective actions to ensure that the above finding is resolved and will not recur in future periods.

View Audit 29383

Finding 32723 (2022-002)

None 2022

Beulah Heights University

GA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-002 - U.S. Department of Education (USDEJ. Title IV Student Financial Aid Programs (deficiency}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 student...

Finding 2022-002 - U.S. Department of Education (USDEJ. Title IV Student Financial Aid Programs (deficiency}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 60 students tested was overpaid Pell funds. The over awarded funds were subsequently returned. 3. One (1) out of 60 students tested was not eligible for but was awarded Federal Supplemental Educational Opportunity Grant (FSEOG). The University subsequently returned the ineligible grant amount. 4. One (1) out of 60 students tested showed a discrepancy during verification testing where we observed tax documents submitted with an incorrect social security number. The questioned cost is $5,195. 5. Two (2) out of Five (S) students tested did not show the returned amount on the student's statement of account during R2T4 testing. Both statements of account were subsequently updated with the returned amounts. Corrective Actions - 1. NSLDS reporting is actively reconciled monthly with our financial aid servicer and, as of August 18, 2022, the University confirmed 97.18% reported. The University will continue to actively monitor this reporting to ensure accuracy and timeliness. 2. The University will monitor and review the process of enrollment more thoroughly with the third-party financial aid processor to ensure all non-enrolled students are not included in payment batches. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 3. The University will monitor and review the process of enrollment more thoroughly with the third-party financial aid processor to ensure all non-enrolled students are not included in payment batches. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 4. The University will monitor and review the process of verification more thoroughly with the third-party financial aid processor to ensure all applicable steps are taken and that all information is accurate. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 5. The University has implemented a new student information system, as well as processes to ensure that Title IV transactions are applied timely to student ledgers. The University also notes that, in the case of this finding, the Title IV funds were returned timely and accurately.

View Audit 29382 Questioned Costs: $1

Finding 32718 (2022-001)

Significant Deficiency 2022

Texas College

TX

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

Finding 2022-001 U S DOE Title IV Student Financial Aid Programs (significant deficiency): The auditors observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. a) One (1) out of six (6) student fil...

Finding 2022-001 U S DOE Title IV Student Financial Aid Programs (significant deficiency): The auditors observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. a) One (1) out of six (6) student files tested did not have their Title IV funds returned within the required 45 days. b) Two (2) out of sixty (60) student files tested did not have their refund issued within the required 14 days. The college should implement corrective actions to ensure that the above findings are resolved and will not reoccur in future periods. The College?s Corrective Plan: (a) The College accepts the auditor?s recommendation. The College?s Registrars Office and Financial Aid Office will coordinate and communicate relating to student enrollment to ensure that information is reported timely. (b) The College accepts the auditor?s recommendation. The Business Office has reviewed its information retrieval process to ensure that the correct parameters are being used for information retrieval purposes

View Audit 29381

Finding 32714 (2022-002)

Significant Deficiency 2022

Mountain View Housing, INC

NC

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

Significant Deficiencies: Finding: 2022-001 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: 2022-001 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: 2022-002 Segregation of Duties Same as above.

View Audit 27142

Finding 32709 (2022-001)

Significant Deficiency 2022

Allen University

NC

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

Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. ? Two (2) out of...

Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. ? Two (2) out of five (5) students tested for R2T4 calculations and refunds did not have funds returned back to the U.S. Department of Education within the required 45 days. Auditor?s Recommendation ? The University should implement corrective actions to ensure that the above finding is resolved and will not recur in future periods. Corrective Action ? With regard to the return of funds back to the U.S. Department of Education, employee turnover at the University caused this delay. The University returned all funds as required and is currently filling positions with competent employees to handle these processes.

View Audit 27799 Questioned Costs: $1

Finding 32707 (2022-001)

None 2022

Stevenson University, Inc.

MD

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility

Name of Responsible Individual: Melanie Mason, Director of Student Financial Aid Corrective Action: The University will transition from a manual review process to an automated electronic process utilizing a combination of both Informer and Colleague reports. The process will compare components of t...

Name of Responsible Individual: Melanie Mason, Director of Student Financial Aid Corrective Action: The University will transition from a manual review process to an automated electronic process utilizing a combination of both Informer and Colleague reports. The process will compare components of the Cost of Attendance to the student?s current billing as of the census date. Each Financial Aid counselor will run the automated report for their students and freeze each student?s award budget. This freeze process will prevent any further changes to the award budget for the student. Confirmation of this review will be provided to the Director of Financial Aid by each counselor. The Director will verify the process has been completed. Anticipated Completion Date: March 31, 2023

View Audit 36678

Finding 32697 (2022-002)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Finding: 2022-002 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The Department of Commerce utilized the funds made available to it by the 67th Legislative Assembly to accomplish the intent of said legislative body. The Agency is ...

Finding: 2022-002 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The Department of Commerce utilized the funds made available to it by the 67th Legislative Assembly to accomplish the intent of said legislative body. The Agency is working with the current legislative body and the North Dakota Office of Management and Budget to resolve this finding. Contact Person: Shawn Kessel, COO/Deputy Commissioner Anticipated Completion Date: On or before July 1, 2023

View Audit 36677 Questioned Costs: $1

Finding 32688 (2022-001)

Significant Deficiency 2022

University of La Verne

CA

Student Financial Aid Reporting Significant Deficiency

Description of Finding: There was a sample of forty (40) students for which enrollment changes were reported to NSLDS. There was one (1) instance where the student information was rejected, and for which a correction was not made within the required 10 days. Corrective Action Plan: Uploads to t...

Description of Finding: There was a sample of forty (40) students for which enrollment changes were reported to NSLDS. There was one (1) instance where the student information was rejected, and for which a correction was not made within the required 10 days. Corrective Action Plan: Uploads to the National Student Clearinghouse are now reviewed through a report which performs a pre-check for common errors in an effort to reduce the number of enrollment errors overall. The reject reports are monitored with every upload and are managed using the outlined best practices from the National Student Clearinghouse directly. The reject reports are managed within 10 days of receipt with any changes captured within the same timeframe. The responsible parties are Adam Evans at aevans@laverne.edu. This will be corrected by July 1, 2023.

View Audit 32312

Finding 32686 (2022-002)

Material Weakness 2022

Housing Authority of the City of Winter Park

FL

Questioned Costs Allowable Costs / Cost Principles Cash Management

2022-2 Condition: Deficiencies Noted in the Maintenance Debit and Credit Cards Steps to resolve: We will review the internal control procedures over the maintenance of debit and credit cards. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE September 30,...

2022-2 Condition: Deficiencies Noted in the Maintenance Debit and Credit Cards Steps to resolve: We will review the internal control procedures over the maintenance of debit and credit cards. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE September 30, 2023 Individual responsible for correction: LaShanda Lovette, Executive Director

View Audit 32033 Questioned Costs: $1

Corrective Action Plans

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