Corrective Action Plans

Finding 5674 (2023-001)

Significant Deficiency 2023

Auburn Community Unit School District #10

IL

Questioned Costs Cash Management Reporting

Action Steps: The district has hired a new food service director who has taken measures to implement a more accurate record-keeping system, which includes Accu-Claim, as recommended by ISBE. The new system provides a more detailed daily report. Also, the cashiers at the point of sale have been ret...

Action Steps: The district has hired a new food service director who has taken measures to implement a more accurate record-keeping system, which includes Accu-Claim, as recommended by ISBE. The new system provides a more detailed daily report. Also, the cashiers at the point of sale have been retrained so that the recording and reporting is accurate. Contact Person(s): Kala Dudley, Food Service Director Ruby Howard, Unit Office Secretary Darren Root, Superintendent Anticipated Completion Date: December 31, 2023

View Audit 7588 Questioned Costs: $1

Finding 5664 (2023-001)

Material Weakness 2023

Millington Community Schools

MI

Questioned Costs School Nutrition Programs Subrecipient Monitoring

Recommendation: The District should put into place internal controls that ensure there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. Action to be taken: The District concurs with the finding and will put procedures in pl...

Recommendation: The District should put into place internal controls that ensure there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. Action to be taken: The District concurs with the finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.

View Audit 7586 Questioned Costs: $1

Finding 5661 (2023-001)

Significant Deficiency 2023

Immaculata University

PA

Questioned Costs Student Financial Aid Significant Deficiency

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

Department of Education Immaculata University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No findings over financial statement audit. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 Student Financial Assistance Cluster – Federal Assistance Numbers 84.007, 84.063, 84.268 Recommendation: We recommend the University develop a process to ensure that all Title IV outstanding checks are returned back to the ED within the required timeframe and verify on a regular basis the process has been followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University had an established monthly process for returning Title IV outstanding checks to the Department of Education. During the months of January, 2023 and May, 2023, the University did not follow this established monthly process. Beginning in August, 2023, the University began scheduling monthly meetings to ensure all Title IV outstanding checks are returned to the Department of Education within the required timeframe. Name(s) of the contact person(s) responsible for corrective action: Joanne Cristinzio Planned completion date for corrective action plan: August 15, 2023 If the Department of Education has questions regarding this plan, please call Joanne Cristinzio at 484- 323-3067.

View Audit 7583 Questioned Costs: $1

Finding 5641 (2023-003)

Material Weakness 2023

Buhl Joint School District #412

ID

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Reportable Condition: 2023-003 Check Issued for a Materially Misstated Amount Recommendation: Follow internal controls already in place, double check work prior to finalizing, and provide education to the personnel on the proper procedures and internal controls. Action: We are currently follow...

Reportable Condition: 2023-003 Check Issued for a Materially Misstated Amount Recommendation: Follow internal controls already in place, double check work prior to finalizing, and provide education to the personnel on the proper procedures and internal controls. Action: We are currently following the recommendation. Also, we feel that this was an isolated instance and personnel changes have been made.

View Audit 7557 Questioned Costs: $1

Finding 5549 (2023-002)

None 2023

Slater School District

MO

Questioned Costs Internal Control / Segregation of Duties

November 16, 2023 U.S. Department of Education Slater School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Terry Lorenz, Superintendent Slater School District Indepe...

November 16, 2023 U.S. Department of Education Slater School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Terry Lorenz, Superintendent Slater School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 ARP Esser III Grant No. S425U210021 Recommendation: The District needs to ensure that contractors are paying prevailing wage. Action Taken: The superintendent was new as of July 1, 2022 and the contracts were already in place, but will make sure in the future that Davis Bacon wage requirements are monitored and corrected. Completion Date: June 30, 2024 Sincerely, Terry Lorenz, Superintendent Slater School District

View Audit 7381 Questioned Costs: $1

Finding 5539 (2023-002)

None 2023

Clinton School District No. 124

MO

Questioned Costs Cash Management Equipment & Real Property Management

December 12, 2023 U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brian Wishard, Superintendent Clinton School District ...

December 12, 2023 U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brian Wishard, Superintendent Clinton School District #124 Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements. Action Taken: Since the $2,000,000 of local funds to totally remodeled the food service department at the Clinton Intermediate School is not enough to offset the excess balance in the food service department, our plan for reducing the program balance of an excess of $976,148.58 will be purchasing equipment and holding our contracted food service accountable for billing. During the fiscal year 2022/2023 Taher did not bill us for three months. They billed us in the 2023/2024 fiscal year. In 2023/24 we paid: April 2022 on 7/6/22 $116,530.24 May 2022 on 7/6/22 $94,993.56 June 2022 on 10/25/22 $70,169.11 Total $281,692.91 I have provided a list of items that have been identified as a need for replacement in the near future. These projects will have an anticipated completion date of June 30, 2027. With the combination of the $281,692.91 of billing and the $706,000.00 of replacement equipment in the food service department we should spend down the excessive balance. Completion Date: June 30, 2024 Sincerely, Brian Wishard, Superintendent Clinton School District #124

View Audit 7369 Questioned Costs: $1

Finding 5531 (2023-001)

Significant Deficiency 2023

Draymont Housing Corporation

SC

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding #2023-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2023, the Corporation failed to make the required deposits to the reserve for replacement account. The management agent should transfer funds in the amount of $1,753 from the operating account in o...

Finding #2023-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2023, the Corporation failed to make the required deposits to the reserve for replacement account. The management agent should transfer funds in the amount of $1,753 from the operating account in order to bring the reserve for replacements account current. Action(s) taken or planned on the finding: Management agrees. Management deposited $1,753 on November 7, 2023. No further action is required..

View Audit 7323 Questioned Costs: $1

Finding 5518 (2023-003)

Significant Deficiency 2023

Wautoma Area School District

WI

Questioned Costs

Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – The ESSER III claim has been amended to use the correct indirect cost rate. Management has implemented procedures to ensure that the correct indirect cost rates will be used to claim on the ESS...

Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – The ESSER III claim has been amended to use the correct indirect cost rate. Management has implemented procedures to ensure that the correct indirect cost rates will be used to claim on the ESSER III grant.

View Audit 7273 Questioned Costs: $1

Finding 5498 (2023-004)

Material Weakness 2023

Lutheran Social Services of South Dakota

SD

Questioned Costs Eligibility Material Weakness § 200.303

Finding 2023-004 Eligibility Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. Four participant case files were not reviewed through the Organization’s peer review process and two participant case files were not revi...

Finding 2023-004 Eligibility Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. Four participant case files were not reviewed through the Organization’s peer review process and two participant case files were not reviewed in a timely manner through the Organization’s peer review process. b. Four instances in which the family’s first month’s prorated cash assistance payment was not properly calculated based upon the date the Cooperative Agreement and Rights and Responsibilities Form was signed by the client. c. One instance in which a family was underpaid based upon their family size and eligibility for the month. d. One instance in which a family was moved from the Refugee Cash Assistance program to another program and the expenses remained to be charged under the Refugee Cash Assistance program. Responsible Individuals: Nathan Beyer, Sheri Ekdom, Tim Jurgens Corrective Action Plan: a. The procedures for case file review will be reviewed to ensure the process can be followed, even when there is turnover in staff. b. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate the arrival date for proration of the first month of payments. c. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate family size and eligibility. d. The procedures will be reviewed with staff for removing a client from the program, and notifying staff to void checks. The checks in question were voided and credited back to the grant for $481.48 and $878.00 in September 2023 which is within the grant’s budget period. LSS is also implementing a new software program to help the review process be more efficient, and less reliant on manual processes. Checks and balances will be integrated into the software, allowing for electronic review of files. The software will also help automate some of the ongoing documentation requirements. Anticipated Completion Date: December 31, 2023

View Audit 7260 Questioned Costs: $1

Finding 5496 (2023-002)

Significant Deficiency 2023

Lutheran Social Services of South Dakota

SD

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2023-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: One instance identified in which a family was overpaid for a monthly cash assista...

Finding 2023-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: One instance identified in which a family was overpaid for a monthly cash assistance payment. Responsible Individuals: Nathan Beyer & Emily Lyons Corrective Action Plan: One check was mis-keyed when entered for payment, and the client was overpaid by $20. Procedures will be reviewed to determine if there are additional steps that can be taken to catch entry errors. Anticipated Completion Date: December 31, 2023

View Audit 7260 Questioned Costs: $1

Finding 5482 (2023-003)

None 2023

Housing Authority of the City of Lumberton

NC

Questioned Costs HUD Housing Programs

The Authority continues to strengthen its procedures surrounding family rent calculations at initial and recertification reviews in the Section 8 Housing Choice Voucher Program. A second review, conducted by a Housing Choice Voucher Manager, will be required for all such calculations. All program st...

The Authority continues to strengthen its procedures surrounding family rent calculations at initial and recertification reviews in the Section 8 Housing Choice Voucher Program. A second review, conducted by a Housing Choice Voucher Manager, will be required for all such calculations. All program staff will be required to review and be refreshed on Income and Rent calculations on an annual basis. For the file in question, a correction will be made with an effective date of January 1, 2024.

View Audit 7237 Questioned Costs: $1

Finding 5481 (2023-002)

None 2023

Housing Authority of the City of Lumberton

NC

Questioned Costs HUD Housing Programs

The Authority has implemented procedures to properly budget all expenditures. The Finance team will monitor and recommend updates to the budget monthly as spending needs arise.

View Audit 7237 Questioned Costs: $1

Finding 4936 (2023-002)

Significant Deficiency 2023

District School Board of Escambia County Florida

FL

Questioned Costs Procurement, Suspension & Debarment

Planned Corrective Action Plan: When using cooperative purchasing agreement, District staff will require documentation from the vendor of compliance with prevailing wage or Davis-Bacon Act when using Federal funds. Anticipated Completion: Completed Responsible Contact Person: M. Keith Wasdi...

Planned Corrective Action Plan: When using cooperative purchasing agreement, District staff will require documentation from the vendor of compliance with prevailing wage or Davis-Bacon Act when using Federal funds. Anticipated Completion: Completed Responsible Contact Person: M. Keith Wasdin, Director, Facilities Planning Response: The District contends that the service obtained through these contracts were not considered "construction" as no design professional nor general contractor (GC) was needed and no permits were required to perform the work. Rather they were viewed as a "Maintenance" activity that are routinely carried out by the same vendors working under the same contracts using local funds.

View Audit 7162 Questioned Costs: $1

Finding 4928 (2023-006)

Material Weakness 2023

Hesperia Community Schools

MI

Questioned Costs Allowable Costs / Cost Principles

Auditor Description of Condition and Effect: During testing of fringe benefit rates, as a percentage of total salaries and wages, we noted that the rate of retirement costs was significantly greater than the rate noted at the District-wide level. Management did not have a supporting calculation for ...

Auditor Description of Condition and Effect: During testing of fringe benefit rates, as a percentage of total salaries and wages, we noted that the rate of retirement costs was significantly greater than the rate noted at the District-wide level. Management did not have a supporting calculation for the amount of retirement costs charge to the federal program. Certain of the District's federal expenditures were not documented in accordance with the Uniform Guidance. Auditor Recommendation: We recommend that the District staff in charge of payroll administration familiarize themselves with the documentation requirements of the Uniform Guidance and retain supporting documentation to support the fringe benefit costs charged to federal awards. Management Assessment. We concur with the audit assessment regarding this matter. Planned Corrective Action. The District wit follow the auditor’s recommendation Responsible Party. Bryan Mey, Superintendent, and Patricia Budde, Business Manager Date of Planned Corrective Action. June 30, 2024

View Audit 7151 Questioned Costs: $1

Finding 4879 (2023-003)

Significant Deficiency 2023

Freeburg Community Consolidated School District No. 70

IL

Questioned Costs Procurement, Suspension & Debarment Reporting

Management agrees to review the budget and amend as necessary during the year.

View Audit 7041 Questioned Costs: $1

Finding 4870 (2023-008)

None 2023

Richland County Housing Authority

MT

Questioned Costs Allowable Costs / Cost Principles

Finding 2023-008: Allowable Costs Capital Funds 14.872 Noncompliance: AGREED Questioned Costs-$292,548 RCHA agrees that the five-year plan indicates what each annual grant will be spent on, and the annual budget must be modified upon the grant award to match the grant amount. Allowable costs m...

Finding 2023-008: Allowable Costs Capital Funds 14.872 Noncompliance: AGREED Questioned Costs-$292,548 RCHA agrees that the five-year plan indicates what each annual grant will be spent on, and the annual budget must be modified upon the grant award to match the grant amount. Allowable costs must be included within the budget. Corrective Action: RCHA Administration will begin monitoring and assuring grant monies are only spent on budgeted items, and those monies are recorded appropriately. This action will begin immediately. Corrective Action: RCHA Administration and Board members will be educated on this process and maintain policies and procedures regarding Capital Funds. This action will be completed by May 1, 2024, and continue on a regular basis, including updates to HUD requirements. Corrective Action: RCHA Administration will continue working with HUD field office with regular communication and clarification of items regarding the five-year plan, capital funds utilization and modifications.

View Audit 7022 Questioned Costs: $1

Finding 4867 (2023-001)

Material Weakness 2023

Mayfield Manor II

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Oversight Agency for Audit, National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N Un...

Oversight Agency for Audit, National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2022 through March 31, 2023 The findings from the March 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. SECTION II/III - FINDINGS AND QUESTIONED COSTS – FINANCIAL STATEMENT AUDIT AND MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruptions in funding and ensure the monthly subsidy requests agree with HUD approved contracted rental rates. Action Taken: The Compliance Department is monitoring and tracking PRAC contract renewals. Going forward, reminders and follow-ups to deadlines will be sent to ensure the contract renewal is completed timely.

View Audit 7016 Questioned Costs: $1

Finding 4479 (2023-001)

Significant Deficiency 2023

Sandusky Community Schools

MI

Questioned Costs School Nutrition Programs Subrecipient Monitoring

Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. Action to be taken: The District concurs with the facts of this finding and will verify that all i...

Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. Action to be taken: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval.

View Audit 6966 Questioned Costs: $1

Finding 4411 (2023-001)

Significant Deficiency 2023

Rocky Mountain College

MT

Questioned Costs Allowable Costs / Cost Principles § 200.403

In order to ensure proper compliance with federal award distribution, the CFO or Controller will review for proper support and documentation before any federal funds are released. Furthermore, the CFO and Controller will review the sample of 60 expenditures the auditors reviewed for the fiscal year ...

In order to ensure proper compliance with federal award distribution, the CFO or Controller will review for proper support and documentation before any federal funds are released. Furthermore, the CFO and Controller will review the sample of 60 expenditures the auditors reviewed for the fiscal year 2023 audit, and immediately develop procedures to strengthen internal controls surrounding the disbursement of federal funds.

View Audit 6864 Questioned Costs: $1

Finding 4402 (2023-002)

Significant Deficiency 2023

Mid-Plains Community College Area

NE

Questioned Costs Student Financial Aid Eligibility

The College has returned the ineligible FSEOG to ED. In addition, the College has implemented a system rule in our Financial Aid Management system to prevent additional funds from disbursing after a Return to Title IV is calculated. The College continues to develop its staff and is comfortable with ...

The College has returned the ineligible FSEOG to ED. In addition, the College has implemented a system rule in our Financial Aid Management system to prevent additional funds from disbursing after a Return to Title IV is calculated. The College continues to develop its staff and is comfortable with their abilities to prevent such findings in future years.

View Audit 6851 Questioned Costs: $1

Finding 4401 (2023-001)

Significant Deficiency 2023

Mid-Plains Community College Area

NE

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

The College has made the recommended review and adjustments. In addition, the College has created a report to cross check potential over and under award situation to use in addition to heightened reviews of student awards to determine that aid was properly provided and any necessary adjustments will...

The College has made the recommended review and adjustments. In addition, the College has created a report to cross check potential over and under award situation to use in addition to heightened reviews of student awards to determine that aid was properly provided and any necessary adjustments will be made, if identified. The College continues to develop its staff and is comfortable with their abilities to perform such procedures with future awards.

View Audit 6851 Questioned Costs: $1

Finding 4359 (2023-002)

Material Weakness 2023

Housing Opportunities Commission of Montgomery County, MD

MD

Questioned Costs HUD Housing Programs Material Weakness

Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HOC has hi...

Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HOC has hired a new Inspections contractor, Gilson Housing Partners, to conduct all inspections effective October 1, 2023. Gilson Housing Partners will send HOC detailed weekly reports of all inspection activity, including failed units, units requiring abatement, scheduled/rescheduled inspections, and quality control reports. HOC will monitor these reports to ensure they meet program requirements. Gilson will also meet with HOC staff monthly to discuss progress and program operations. Designated staff members will be assigned to place/remove units in abatement. Bi-monthly, the HOC Compliance Team conducts quality control reviews of completed actions. Following completion, staff from the Housing Resources Management, Inspections and HOC Compliance Teams meet to discuss systemic findings and schedule staff training in areas requiring improvement. Name(s) of the contact person(s) responsible for corrective action: Lynn Hayes, Vice President/Housing Resources Planned completion date for corrective action plan: October 2023

View Audit 6779 Questioned Costs: $1

Finding 4313 (2023-003)

Material Weakness 2023

Mount Marty University

SD

Questioned Costs Student Financial Aid Subrecipient Monitoring

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P202209, P063P212209, P063P222209 Finding 2023-003 – Eligibility – Material Weakness Finding Summary: Two instances identified in which the s...

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P202209, P063P212209, P063P222209 Finding 2023-003 – Eligibility – Material Weakness Finding Summary: Two instances identified in which the student was eligible to receive Federal Pell assistance but was not awarded the assistance. Responsible Individuals: Lauren Svanda, Director of Financial Aid Corrective Action Plan: Partake in additional training in the awarding of summer PELL. Update procedures on how information is communicated between the Registrar’s Office and Financial Aid to improve awareness of summer reporting and grade change updates. Recondition the reporting process to improve accuracy of delivered information. Anticipated Completion Date: January 1st, 2024

View Audit 6701 Questioned Costs: $1

Finding 4285 (2023-002)

Material Weakness 2023

Town of Hingham, Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Hingham Public Schools has circulated training guides and templates to grant writers on the requirement to have time and effort reporting completed in a timely manner for staff assigned to specific grants. Grant accounting associates have also been provided with the training material to ensure that ...

Hingham Public Schools has circulated training guides and templates to grant writers on the requirement to have time and effort reporting completed in a timely manner for staff assigned to specific grants. Grant accounting associates have also been provided with the training material to ensure that there is an additional review of time and effort reports as part of the grant accounting, review and finalization process.

View Audit 6595 Questioned Costs: $1

Finding 4270 (2023-004)

Significant Deficiency 2023

City Colleges of Chicago

IL

Questioned Costs Student Financial Aid Cash Management § 200.303

Finding 2023-004 – Cash Management – Excess Cash Condition During our cash management testing, we identified the following instances of excess cash: • Kennedy King College had excess cash for the Pell Grant Program ranging from $34,408 to $175,609 during the period of November 14, 2022 through Jan...

Finding 2023-004 – Cash Management – Excess Cash Condition During our cash management testing, we identified the following instances of excess cash: • Kennedy King College had excess cash for the Pell Grant Program ranging from $34,408 to $175,609 during the period of November 14, 2022 through January 31, 2023. In these situations, the excess cash exceeded one percent of total prior year drawdowns and amounts were not returned within a seven-day period. • Kennedy King College had excess cash for the Direct Loan Program ranging from $1,349 to $4,318 during the period of November 29, 2022 through December 13, 2022, from $1,508 to $3,948 during the period of January 6, 2023 through January 16, 2023 and from $3,207 to $5,137 during the period of June 15, 2023 through June 29, 2023. In these situations, the excess cash did not exceed one percent of total prior year drawdowns, however, amounts were not returned within a seven-day period. • Truman College had excess cash for the Pell Grant Program ranging from $164,625 to $262,034 during the period of November 14, 2022 through January 31, 2023. In these situations, the excess cash exceeded one percent of total prior year drawdowns and amounts were not returned within a seven-day period. • Truman College had excess cash for the Direct Loan Program ranging from $2,731 to$8,669 during the period of January 20, 2023 through February 16, 2023 and from $752 to $10,028 during the period of April 28, 2023 through June 29, 2023. In these situations, the excess cash did not exceed one percent of total prior year drawdowns; however, amounts were not returned within a seven-day period. Cause The College drew down funds available in the G5 system as opposed to drawing down expected student disbursement amounts. Corrective Action Taken or Planned District Office Financial Aid will develop and implement better controls and procedures for monitoring the timing of the draw downs and student disbursements as well as controls to monitor the return of excess cash, if any, within the 7-day period. During the middle of a semester, timely reconciliations will be prepared, reviewed and approved prior to the next draw down to ensure the acceptable amount is drawn down and disbursed timely to the students. Contact Person: Tiffany Morrison, Associate Vice Chancellor, Financial Aid Anticipated Completion Date: December 31, 2023

View Audit 6574 Questioned Costs: $1

Corrective Action Plans

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