Corrective Action Plans

Finding 518369 (2024-002)

Significant Deficiency 2024

CA

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

Recommendation: We recognize the District made corrective action after the June 30, 2023 audit and implemented those controls during the Fall 2023 semester. We recommend the District continue to follow those controls put in place to ensure compliance with the aforementioned criteria. Action taken i...

Recommendation: We recognize the District made corrective action after the June 30, 2023 audit and implemented those controls during the Fall 2023 semester. We recommend the District continue to follow those controls put in place to ensure compliance with the aforementioned criteria. Action taken in response to finding: The District reviewed its enrollment reporting procedures and ensured that information—especially the effective date of status changes—is accurately reported to NSLDS as required by regulations. Name of the contact persons responsible for corrective action: Alysa Borelli, Dean—Enrollment Services, and Patrick Scott, Dean – Financial Aid Planned completion date for corrective action plan: These corrections were already put into place during Fall 2023 when the issue was discovered in the FY 2023 audit.

View Audit 336749

Finding 518365 (2024-001)

Significant Deficiency 2024

Solano Community College District

CA

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

Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: As this finding has occurred in multiple years, it is one of the financial aid team’s top priorities. Return to Ti...

Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: As this finding has occurred in multiple years, it is one of the financial aid team’s top priorities. Return to Title IV calculations are complex operations—especially in the California Community College system where multiple Pell awards per term and high withdrawal rates are common—that require time and focus. This year’s batch of calculations were problematic due for several reasons: • Human error • Insufficient number of staff capable of reliably performing calculations • Failure to retain students who have received financial aid beyond the 60% mark of the term • A typographical error in the college’s end date for Fall 2023 required us to re-calculate all Return to Title IV calculations, making each of those calculations a technical violation of Title IV regulations since they were done outside the limited time window We have taken the following actions: • Increased the number of people in the department who are capable of performing calculations • Provided support for two staff members to obtain their NASFAA certification in Return to Title IV funds calculations • Requested out-of-class status to remunerate one of our student services assistants who obtained that certification so that they can be involved in these calculations going forward • Emphasized the importance of timely calculations in staff meetings and evaluations • Altered our procedures to include deliberate consideration of dates involved to better control the timeliness of both calculations and returning funds to the Title IV programs. • Added a step to the new aid year setup that verifies that the term start, and end dates entered in the Banner® system are correct. Names of the contact persons responsible for corrective action: Patrick Scott, Dean – Financial Aid, and Anna Marie Troupe, Financial Aid Supervisor Planned completion date for corrective action plan: January 2025

View Audit 336749

Finding 518362 (2024-001)

Significant Deficiency 2024

King University

TN

Questioned Costs Student Financial Aid Reporting

2024‐001 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Name of Contact Perso...

2024‐001 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Name of Contact Person The Director of Financial Aid, Christin Mustard, is responsible for the corrective action plan for this finding. Corrective Action Plan We agree with this finding. After review of this student’s Return to Title IV calculation, it was determined that upon beginning the calculation in the PowerFAIDS system, the Refresh button was not used which would have recalculated the completed days to include the 9-day Spring Break. After reviewing this procedure with PowerFAIDS, it was recommended that we also enter the withdrawal date on the R2T4 tab of the POE screen which forces the system to recalculate the completed days prior to beginning the R2T4 calculation. We have added this step to our Return to Title IV procedures. Anticipated Completion Date The corrected Return to Title IV calculation was completed, which resulted in an Unsubsidized loan return of $1,029. The loan funds were returned via the Common Origination and Disbursement (COD) system.

View Audit 336746 Questioned Costs: $1

Finding 518244 (2024-005)

Significant Deficiency 2024

Casper Community College District

WY

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.208 § 200.339

2024-005: Student Financial Audit Cluster - Special Tests and Provisions: Enrollment Reporting (Significant Deficiency) Corrective Action: Upon investigation, we discovered that even though Casper College is reporting our enrollment to the National Student Clearinghouse (NSC) in a timely fashion, t...

2024-005: Student Financial Audit Cluster - Special Tests and Provisions: Enrollment Reporting (Significant Deficiency) Corrective Action: Upon investigation, we discovered that even though Casper College is reporting our enrollment to the National Student Clearinghouse (NSC) in a timely fashion, those reports are not always being sent to the National Student Loan Data System (NSLDS) swiftly. We understand that NSC is a third-party servicer and ultimately, the institution is responsible for ensuring NSLDS is being updated properly. As a failsafe, Casper College has developed an internal audit procedure to manually update students in NSLDS to be in compliance with CFR 690.83. Anticipated Completion Date: 9/18/2024 Contact Person: Laurie Johnstone

View Audit 336582

Finding 518243 (2024-004)

Significant Deficiency 2024

Casper Community College District

WY

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.208 § 200.339

2024-004: Student Financial Audit Cluster - Special Tests and Provisions: Disbursements to or on Behalf of Students (Significant Deficiency) Corrective Action: Casper College’s award notifications have been updated to include when funds will be disbursed. In addition, the award notifications refere...

2024-004: Student Financial Audit Cluster - Special Tests and Provisions: Disbursements to or on Behalf of Students (Significant Deficiency) Corrective Action: Casper College’s award notifications have been updated to include when funds will be disbursed. In addition, the award notifications reference the Important Dates URL on the Casper College website for parents and students to refer to that include award disbursement dates. Anticipated Completion Date: 9/6/2024 Contact Person: Laurie Johnstone

View Audit 336582

Finding 518106 (2024-007)

Material Weakness 2024

Washoe County

NV

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Internal controls will be created to ensure that the Quarterly Compliance Reports agree to internal supporting documents and that reports will be submitted timely.

View Audit 336406

Finding 518087 (2024-006)

Significant Deficiency 2024

Washoe County

NV

Eligibility Reporting Significant Deficiency

Internal controls will be created for reviewing the determination of eligibility for participation in the Emergency Rental Assistance Program.

View Audit 336406

Finding 518039 (2024-002)

Significant Deficiency 2024

Pacific School of Religion

CA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Finding 2024-002 - Significant Deficiency: Enrollment Reporting Condition For 1 of 17 students tested, the student’s status was reported incorrectly to the National Student Loan Data System (NSLDS). The student graduated however was reported to NSLDS as withdrawn. The student’s status was also repor...

Finding 2024-002 - Significant Deficiency: Enrollment Reporting Condition For 1 of 17 students tested, the student’s status was reported incorrectly to the National Student Loan Data System (NSLDS). The student graduated however was reported to NSLDS as withdrawn. The student’s status was also reported late, after 60 days. In addition, another student’s status was also reported late. The sample was not a statistically valid sample. Corrective Action Plan The school agrees with the finding. While the withdrawn status was reported for this specific student, the follow-up graduated status was not. This student completed the graduation requirements much later. The school has implemented improved communication between registrar and financial aid to be sure these later graduations are reported. In addition, the timeframe for sending monthly enrollment reports through the National Student Clearinghouse will be altered to improve timely reporting of all statuses. The late statuses were by only a few days and should be resolved by adjusting this timeline. Name(s) of Contact Person(s) Responsible for Corrective Action: Jeff Aalbers Anticipated Completion Date: January 31, 2025

View Audit 336383

Finding 518038 (2024-001)

None 2024

Pacific School of Religion

CA

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

Finding 2024-001 - Eligibility Condition For 1 out of 7 students tested, the school disbursed a loan to a student that had a Perkins student loan in default and there was no support documenting that the student was not in default at the time of the disbursement. The sample was not a statistically va...

Finding 2024-001 - Eligibility Condition For 1 out of 7 students tested, the school disbursed a loan to a student that had a Perkins student loan in default and there was no support documenting that the student was not in default at the time of the disbursement. The sample was not a statistically valid sample. Corrective Action Plan The school agrees with the finding. Procedures have been updated to ensure all verification and c-code reviews are conducted prior to disbursing of any Title IV aid. This would include maintaining documentation of clearance that is recent and up-to-date in the student’s permanent online folder. Name(s) of Contact Person(s) Responsible for Corrective Action: Jeff Aalbers Anticipated Completion Date: January 31, 2025

View Audit 336383 Questioned Costs: $1

Finding 518015 (2024-001)

Significant Deficiency 2024

East Side Union High School District

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2024-001: Time and Effort Requirements (50000) Assistance Listing No. 84.010 - Title I, Part A Assistance Listing No. 84.425 - Education Stabilization Funds (ESSER) U.S. Department of Education Passed through California Department of Education Response to finding 2024-001: Time and effort r...

Finding 2024-001: Time and Effort Requirements (50000) Assistance Listing No. 84.010 - Title I, Part A Assistance Listing No. 84.425 - Education Stabilization Funds (ESSER) U.S. Department of Education Passed through California Department of Education Response to finding 2024-001: Time and effort requirements Controller Marisol Esparza has developed a process that includes completing corrections by January 31, 2025, and receiving all future forms promptly. Managers of each employee group have been notified of the importance of completing the time and effort requirements. Managers, with the support of the administrative/department secretaries, are now tasked with monitoring, reconciling, and ensu ing that these documents are completed and submitted monthly.

View Audit 336357

Finding 518005 (2024-001)

None 2024

Mass General Brigham Incorporated

MA

Student Financial Aid Cash Management Matching / Level of Effort / Earmarking

Non-Compliance with Monthly Direct Loan Reconciliations Management agrees with the finding and the auditor's recommendation. Mass General Brigham (MGB) will update existing procedures to include a formal monthly Direct Loan reconciliation with applicable supporting documentation. This will be implem...

Non-Compliance with Monthly Direct Loan Reconciliations Management agrees with the finding and the auditor's recommendation. Mass General Brigham (MGB) will update existing procedures to include a formal monthly Direct Loan reconciliation with applicable supporting documentation. This will be implemented February 2025 for the period beginning January 2025. Updates will be prepared by the Director of Student Financial Aid and the Director of Finance for review and approval by the Controller's Office prior to implementation.

View Audit 336310

Finding 518003 (2024-002)

Significant Deficiency 2024

Georgia Association for Primary Healthcare

SC

Eligibility Matching / Level of Effort / Earmarking Special Tests & Provisions

Auditee Response and Corrective Action Plan: a) Implementing a new process for adding the sliding fee discount to patient accounts. Each patient that applies for the slide will be scheduled under “eligibility” with an appointment. After the patient has completed the application, the information will...

Auditee Response and Corrective Action Plan: a) Implementing a new process for adding the sliding fee discount to patient accounts. Each patient that applies for the slide will be scheduled under “eligibility” with an appointment. After the patient has completed the application, the information will be entered into Athena, and then the plan will be calculated. The paperwork will then be uploaded as an attachment to the Sliding Fee Discount Policy. Each week, a report will be generated in Athena and sent to the Clinical Services Manager. This report will list all patients that had an appointment with eligibility for the prior week. The Clinical Services Manager will then use that report and verify that all information is uploaded and entered correctly. b) Training on the new process will occur. All support staff responsible for entering and uploading the Sliding Fee Discount will go through thorough training of the new process. Additionally, the Clinical Services Manager will complete peer‐to‐peer training on the verification process.

View Audit 336297

Finding 518001 (2024-002)

Significant Deficiency 2024

Unified School District Number 494

KS

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

Recommendations: The District should put controls into place that will require contractors, performing contract work greater than $2,000 and paid with federal monies, to submit the required payroll reports, per the Wage Rate Requirements, throughout the contract work. Action Taken: We agree with th...

Recommendations: The District should put controls into place that will require contractors, performing contract work greater than $2,000 and paid with federal monies, to submit the required payroll reports, per the Wage Rate Requirements, throughout the contract work. Action Taken: We agree with the recommendation. Our targeted implementation date is December 2024.

View Audit 336276

Finding 517988 (2024-001)

None 2024

Monmouth College

IL

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

2024-001 – Student Financial Assistance Cluster – (a) Federal Supplemental Educational Opportunity Grants (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 ...

2024-001 – Student Financial Assistance Cluster – (a) Federal Supplemental Educational Opportunity Grants (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, 2024 Criteria: Institutions shall develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and contains administrative, technical, and physical safeguards that are appropriate to your size and complexity, the nature and scope of your activities, and the sensitivity of any customer information at issue. The information security program shall include the elements set forth in § 314.4 and shall be reasonably designed to achieve the objectives of this part, as set forth in the objectives of section 501(b) of the Act (16 CFR 314.3(a)). Base your information security program on a risk assessment that identifies reasonably foreseeable internal and external risks to the security, confidentiality, and integrity of customer information that could result in the unauthorized disclosure, misuse, alteration, destruction, or other compromise of such information, and assesses the sufficiency of any safeguards in place to control these risks (16 CFR 314.4(b)). Condition: The College did not implement a written information security program and a risk assessment as part of the Gramm-Leach-Bliley Act’s (GLBA) standards for safeguarding customer information. 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: We are currently working with our IT vendors (CampusWorks and Lockstep) on policies and increasing GLBA compliance. Responsible Person for Corrective Action Plan: Holly Tharp, Vice President for Finance and Business Implementation Date for Corrective Action Plan: June 30, 2025

View Audit 336252

Finding 517987 (2024-003)

None 2024

Senior Citizens Housing Development Corporation of Bell

FL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

FINDING No. 2024-003: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensu...

FINDING No. 2024-003: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: New staff have been put in place to monitor and submit all renewals in a timely manner. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 336250

Finding 517966 (2024-002)

Significant Deficiency 2024

Mount Mercy University

IA

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

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University implement a procedure moving forward to ensure that all necessary MPN’s are retained for at least three years after payment in accordance with the federal regulation. Explanation of disa...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University implement a procedure moving forward to ensure that all necessary MPN’s are retained for at least three years after payment in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Item was in reference to Perkins Loans that were assigned to ED. While the University does not disagree with the fact that three MPN’s were unavailable, each were old Perkins Loans, and each were successfully assigned to ED utilizing alternative documentation, as suggested by ED. The University has a current process in place to retain all information in student files for a minimum of three years. Name(s) of the contact person(s) responsible for corrective action: Mark Freed Planned completion date for corrective action plan: 06/30/2025

View Audit 336229

Finding 517958 (2024-001)

Significant Deficiency 2024

Mount Mercy University

IA

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: T...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to 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: This process is being reviewed with the Registrar’s Office, as they complete enrollment reporting through the Clearinghouse. The University has found that some delays are happening due to the lack of federal aid at the initial time. For example, one student started in Fall 2023 and the University has documentation to reflect the student was reported to Clearinghouse within the required timeframe. However, the student had not completed Entrance Counseling or a Master Promissory Note, thus they had not received Title IV aid and were not included in the request file from NSLDS to the Clearinghouse. The University will continue to review and make appropriate changes to the current process. Name(s) of the contact person(s) responsible for corrective action: Mark Freed Planned completion date for corrective action plan: 06/30/2025

View Audit 336229

Finding 517932 (2024-005)

Material Weakness 2024

Middle MacOupin Health Care Systems and Affiliates

IL

Special Tests & Provisions HUD Housing Programs Material Weakness

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: Eide Bailly LLP observed a lack of documentation r...

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: Eide Bailly LLP observed a lack of documentation related to the review and approval of disbursements for a portion of the sample selected. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure the disbursements are properly reviewed and approved. Anticipated Completion Date: January 1, 2025

View Audit 336206

Finding 517931 (2024-004)

Material Weakness 2024

Middle MacOupin Health Care Systems and Affiliates

IL

HUD Housing Programs Matching / Level of Effort / Earmarking Material Weakness

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires qu...

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires quarterly reports and certain annual reports. For the year ended July 31, 2024, the Organization failed to submit certain reports in accordance with HUD requirements and failed to have a documented review and approval of some of the reports prior to their submission to HUD. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure that required reports under the Section 242 Program are submitted timely and accurately. Anticipated Completion Date: December 18, 2024

View Audit 336206

Finding 517928 (2024-005)

Significant Deficiency 2024

Craven County

NC

Eligibility Reporting Matching / Level of Effort / Earmarking

Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findin...

Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findings and Questioned Costs Corrective Action for Finding 2024-001, 2023-002, 2023-003, 2024-004, and 2024-005 also apply to the State award findings. Corrective Action Plan For the Year Ended June 30, 2024 Section III - Federal Award Findings and Questioned Costs (continue) April Rollins, Medicaid Program Manager Refresher training on child support requirements and policy relating to cooperation/noncooderation with child support will be conducted with Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager Refresher training on the SSI exparte processes and timeliness requirements will be completed with all Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager The importance of proper documentation will be addressed in a team meeting, specifically discussing how actions must be supported with notes, attention to details, ensuring that documentation and information entered in case matches with reported income and expenses.

View Audit 336191

Finding 517923 (2024-006)

Significant Deficiency 2024

Craven County

NC

Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking

Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findin...

Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findings and Questioned Costs Corrective Action for Finding 2024-001, 2023-002, 2023-003, 2024-004, and 2024-005 also apply to the State award findings. Corrective Action Plan For the Year Ended June 30, 2024 Section III - Federal Award Findings and Questioned Costs (continue) April Rollins, Medicaid Program Manager Refresher training on child support requirements and policy relating to cooperation/noncooderation with child support will be conducted with Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager Refresher training on the SSI exparte processes and timeliness requirements will be completed with all Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager The importance of proper documentation will be addressed in a team meeting, specifically discussing how actions must be supported with notes, attention to details, ensuring that documentation and information entered in case matches with reported income and expenses.

View Audit 336191

Finding 517871 (2024-001)

Significant Deficiency 2024

Lifestream Services, Inc. and Subsidiary

IN

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Federal Programs: Social Services Block Grant ( ALN 93.667) and Formula Grants for Rural Areas (ALN 20.509) Finding 2024-1: Significant Deficiency. Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award t...

Federal Programs: Social Services Block Grant ( ALN 93.667) and Formula Grants for Rural Areas (ALN 20.509) Finding 2024-1: Significant Deficiency. Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the allowable costs and allowable activities compliance requirements. Cause: Allocations based on timesheets were not correctly calculated and therefore the splits were not correct. Effect: The failure to establish an effective internal control system placed the Agency at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Repeat Finding: This is not a repeat finding. Questioned Costs: There were no questioned costs identified. Recommendation: Add additional reviews or calculation checks to make sure the percentage of payroll is correctly split across the various grant awards based on time spent for each grant category. Views of responsible officials and planned corrective actions: Management is in agreement with the finding and has prepared a corrective action plan.

View Audit 336070

Finding 517857 (2024-002)

Material Weakness 2024

Columbia International University and Subsidiaries

SC

Student Financial Aid Material Weakness Reporting

Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Management agrees with the finding. The Registrar’s Office and the Financial Aid Office met on 12/17/24 to discuss the discrepancy between withdrawal dates used by Fin Aid and those used by the Registrar’s Office. It...

Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Management agrees with the finding. The Registrar’s Office and the Financial Aid Office met on 12/17/24 to discuss the discrepancy between withdrawal dates used by Fin Aid and those used by the Registrar’s Office. It was agreed that LDA and withdrawal date should be the same date for students who officially withdraw and students that are dropped due to non-participation. It was agreed that the Registrar Office would notify the Financial Aid Office of students who are administratively dropped for non-participation in a timely manner. We also agreed that we should meet at least quarterly to review our procedures and communication between offices. The Associate Director and the Director will both review the calendar set-up dates used for R2T4 calculations in our POEs to insure the correct term dates are entered. The Associate Director has now moved her undergrad online caseload to another counselor so that she has more time to focus on her primary roles of processing R2T4s and disbursing aid. Person Responsible for Corrective Action Plan: Elizabeth Haselden, Registrar; Joy Brown, Degree Audit and Data Specialist; Laura McCall and Martha Lewis, Fin Aid Associate Directors; Patty Hix, Fin Aid Director Anticipated Date of Completion: May 31, 2025

View Audit 336039

Finding 517848 (2024-001)

None 2024

Welch College

TN

Special Tests & Provisions Student Financial Aid Reporting

Views of Responsible Officials and Planned Corrective Actions Clearinghouse reports are from the college’s student information system (SIS). Though the student’s withdrawal was processed and entered in the SIS in a timely manner, the system categorized the student as "less than half time” because of...

Views of Responsible Officials and Planned Corrective Actions Clearinghouse reports are from the college’s student information system (SIS). Though the student’s withdrawal was processed and entered in the SIS in a timely manner, the system categorized the student as "less than half time” because of a passing grade in a course from which the student was exempted due to passing a proficiency test. The SIS did not change the student status to withdrawn until the semester ended, which was more than 60 days beyond the withdrawal date. Action Taken/Planned: The college’s Business Office maintains an online spreadsheet list of withdrawn students outside of the SIS that is updated when a student withdraws from the college. The list has been shared with the personnel responsible for the Clearinghouse reports. Personnel will monitor the withdrawal listing and verify that all withdrawn students are accurately categorized in the Clearinghouse report from the SIS before completing the submission. Anticipated Completion Date/Date Completed: November 18, 2024

View Audit 336033

Finding 517842 (2024-001)

Material Weakness 2024

Notmykid, Inc.

AZ

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Condition: Total federal expenditures for the year ended June 30, 2024 amounted to $1,095,663. Prior to the performance of financial statement audit procedures, the Organization had determined that federal expenditures during the year ended June 30, 2024 did not exceed the threshold of $750,000. Re...

Condition: Total federal expenditures for the year ended June 30, 2024 amounted to $1,095,663. Prior to the performance of financial statement audit procedures, the Organization had determined that federal expenditures during the year ended June 30, 2024 did not exceed the threshold of $750,000. Recommendation: We recommend that all funding contracts are carefully reviewed to determine whether the amounts awarded represent federal funding and whether they should be classified as contractor payments or as subrecipient payments. If there is any uncertainty, we recommend that the Organization contact the funding source for clarification. We recommend that a schedule of expenditures of federal awards is prepared on an annual basis to determine if total expenditures exceed the threshold which would require a Single Audit. Name of Contact Person: Kristen Genovese, CEO Phone Number: 602-652-0163 Anticipated Completion Date: June 30, 2025 Views of Responsible Officials and Corrective Actions: notMYkid, Inc. will establish procedures to review all contracts and, if necessary, to communicate with funding sources to ensure that receipts of federal funding are properly classified as subrecipient versus contractor arrangements to ensure completeness of the Schedule of Expenditures of Federal Awards. notMYkid, Inc. will also prepare the Schedule of Expenditures of Federal Awards on an annual basis to determine whether the threshold for a Single Audit is exceeded.

View Audit 336012

Corrective Action Plans

Filters