Corrective Action Plans

Finding 387858 (2023-003)

Material Weakness 2023

County of Fresno

CA

Questioned Costs Internal Control / Segregation of Duties

Finding 2022-003 – Coronavirus State and Local Fiscal Recovery Funds – Activities Allowed or Unallowed (Significant Deficiency) Management’s Response or Department’s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action At the time o...

Finding 2022-003 – Coronavirus State and Local Fiscal Recovery Funds – Activities Allowed or Unallowed (Significant Deficiency) Management’s Response or Department’s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action At the time of approval, the Board Agenda Item for the Congregate Setting Payment (CSP) program did not clearly state under which expenditure category this expense would fall under. Upon further research and as identified in the County’s Recovery Plan Annual Report, the CSP program should have been classified under the expenditure category for Public Health and Negative Economic Impacts (EC 3) as it addressed the negative impacts of the COVID-19 pandemic experienced by the County, by providing a retention incentive to specific positions working in congregate settings. The County will be working with the Treasury to properly categorize the payments to its correct Expenditure Category. The County will be in communication with the CAO’s office to ensure that expenditures reported in the Project and Expenditure Quarterly Reports (P&E) are in agreement with the intended expenditure categories as specified in the County’s Recovery Plan. The County will revise the CSP program to properly reflect its correct expenditure category in the next P&E Report, due July 31, 2024, for Quarter 1 2024. An agenda item will be submitted for approval to the County Board of Supervisors which will memorialize the CSP program by April 2024. Anticipated Completion Date/Completion Date April 2024 Contact Information of Responsible Official Name: George Uc Title: Principal Administrative Analyst Phone: 559-600-1231

View Audit 299892 Questioned Costs: $1

Finding 387851 (2023-002)

Significant Deficiency 2023

County of Fresno

CA

Special Tests & Provisions Questioned Costs Allowable Costs / Cost Principles § 200.303

Management’s Response or Department’s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action A reminder message will be sent to the appropriate staff to process Applicant IEVs within 45 days of application processing and renewals to en...

Management’s Response or Department’s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action A reminder message will be sent to the appropriate staff to process Applicant IEVs within 45 days of application processing and renewals to ensure compliance of review of IEVs report. Internal policies such as Workflows will be reviewed and updated with IEVs report processing if possible. Also, an annual IEVs refresher training will be issued to staff who are required to process them. We also intend to have multiple Eligibility Worker recruitments throughout the year to address staffing shortages/reducing vacancy rate. Anticipated Completion Date April 2024 Contact Information of Responsible Official Name: Stephanie Oakley Title: DSS Division Chief Phone: 559-600-28760

View Audit 299892

Finding 387848 (2023-004)

Significant Deficiency 2023

New England Conservatory of Music

MA

Questioned Costs Cash Management

Finding No. 2023 - 004 – Cash Management Finding: There were two drawdowns during the year for federal direct student loans which were not disbursed within three business days. The first instance resulted in the funds being held for 12 days before being disbursed or refunded and the second instance...

Finding No. 2023 - 004 – Cash Management Finding: There were two drawdowns during the year for federal direct student loans which were not disbursed within three business days. The first instance resulted in the funds being held for 12 days before being disbursed or refunded and the second instance resulted in the funds being held for 38 days before being disbursed or refunded. Corrective Action Taken or Planned: During fiscal year 2023 both the Business Office and Office of Financial Aid experienced significant turnover. This finding been corrected by staff possessing experience with the regulations related to Title IV funding and cash management requirements. Reconciliations of disbursed financial aid to student accounts are performed. These reconciliations include the identification of subsequent changes to student status that would trigger a return of funds to the Department of Education. Completed July, 2023. Responsible Person: Richard Bowman, Controller

View Audit 299883 Questioned Costs: $1

Finding 387847 (2023-003)

Significant Deficiency 2023

New England Conservatory of Music

MA

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

Finding No. 2023 – 003 - Tracking Institutional Share of Federal Work Study Finding: The Conservatory did not have a process in place to track and record into the accounting records the institutional share of the federal work study as amounts were paid to students during the year. Corrective Acti...

Finding No. 2023 – 003 - Tracking Institutional Share of Federal Work Study Finding: The Conservatory did not have a process in place to track and record into the accounting records the institutional share of the federal work study as amounts were paid to students during the year. Corrective Action Taken or Planned: During fiscal year 2023 both the Business Office and Office of Financial Aid experienced significant turnover. This finding been corrected by staff possessing experience with the regulations related to federal work study. The Conservatory did meet the overall institutional share requirement, but this was not adequately documented. Documentation and reconciliation processes have been put in place to ensure compliance moving forward. Completed October, 2023. Responsible Person: Richard Bowman, Controller

View Audit 299883

Finding 387827 (2023-001)

Significant Deficiency 2023

Carroll County Commissioners

MD

Reporting Questioned Costs Subrecipient Monitoring § 200.303 § 200.502

Carroll County, Maryland respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 Audit firm: CliftonLarsonAllen LLP The findings from the schedule of findings and questioned costs are discussed below. The findings are num...

Carroll County, Maryland respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 Audit firm: CliftonLarsonAllen LLP The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings - Federal Award Program Audits: U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services U.S. Department of Homeland Security Reference Number: 2023-001 Federal Program – Assistance Listing Numbers: Airport Improvement Fund – Assistance Listing No. 20.106 Highway Planning and Construction – Assistance Listing No. 20.205 Federal Transit Cluster – Assistance Listing No. 20.507 COVID 19: Coronavirus State & Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Medicaid Cluster – Assistance Listing No. 93.778 Assistance to Firefighters – Assistance Listing No. 97.044 Recommendation: We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Accounting office with assistance from the Grants Management Office will take the lead in documenting and training appropriate staff so they become knowledgeable and experienced with the requirements for the County’s SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure incurred per Uniform Guidance requirements. Accounting will work with the Grant Management Office as well as various Grant Administrators to review and update our formal documentation: Carroll County Guide to Grants to include detail for Grant Administrators to manage and maintain records for their federal reimbursable expenses to provide appropriate data to the Accounting department for the SEFA preparation. Once updated in FY24, we will train staff with fiscal responsibilities of managing and maintaining records of expenses incurred for these federally funded grants for the SEFA compilation. This topic will also be added to our current quarterly / monthly grant meetings with various departments. Accounting will review the internal controls for its SEFA compilation process for FY24 and future fiscal years. In future years our new ERP system, Tyler Technologies, will improve this process. Name(s) of the contact person(s) responsible for corrective action: Jennifer D. Hobbs, Comptroller Bobbi-Jo Fout, Bureau Chief, Accounting Deborah Standiford, Grants Manager Planned completion date for corrective action plan: FY24 for Audit period: July 1, 2023 – June 30, 2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Jennifer D. Hobbs or Bobbi-Jo Fout at 410-386-2085.

View Audit 299877

Finding 387825 (2023-004)

None 2023

Randall University

OK

Questioned Costs Student Financial Aid Subrecipient Monitoring

Corrective Action Plan: The Student Financial Aid Director and CFO of the University will meet with the third-party administrator during fiscal year 2024 to discuss how to prevent a similar situation from occurring in the future. The $7,420 of Federal Direct Loan program funds were returned on Decem...

Corrective Action Plan: The Student Financial Aid Director and CFO of the University will meet with the third-party administrator during fiscal year 2024 to discuss how to prevent a similar situation from occurring in the future. The $7,420 of Federal Direct Loan program funds were returned on December 15, 2023. Anticipated Completion Date: The corrective action will be completed by June 30, 2024. Contact Person: Cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 299875 Questioned Costs: $1

Finding 387824 (2023-003)

None 2023

Randall University

OK

Student Financial Aid Eligibility Questioned Costs

Corrective Action Plan: $1,461 was returned to the source on December 4, 2023. Communication between the offices will be improved so that Student Financial Aid Office is made aware of enrollment status changes timely. In addition, the Student Financial Aid Director will monitor the third-party admin...

Corrective Action Plan: $1,461 was returned to the source on December 4, 2023. Communication between the offices will be improved so that Student Financial Aid Office is made aware of enrollment status changes timely. In addition, the Student Financial Aid Director will monitor the third-party administrator and follow-up when returns are not completed timely. Anticipated Completion Date: The corrective action will be completed by June 30, 2024. Contact Person: Cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 299875 Questioned Costs: $1

Finding 387823 (2023-002)

None 2023

Randall University

OK

Questioned Costs Student Financial Aid Eligibility

Corrective Action Plan: Management agrees that all six R2T4s were completed late and funds were returned late or post-withdraw disbursements were not made timely. The Financial Aid Director will work with University officials to ensure that the Financial Aid Office is informed of enrollment status c...

Corrective Action Plan: Management agrees that all six R2T4s were completed late and funds were returned late or post-withdraw disbursements were not made timely. The Financial Aid Director will work with University officials to ensure that the Financial Aid Office is informed of enrollment status changes timely. The Financial Aid Director and the CFO will meet with the third-party administrator to resolve the amount of time it is taking for them to review and approve the R2T4s and return funds or award post-withdraw disbursements. The following monetary issues are in the The first student identified above is due a $1,849 Federal Pell Grant post withdraw disbursement that was not offered or disbursed. $1,849 was posted to the student’s account on February 29, 2024. For the third student identified above, the R2T4 was sent to the third-party administrator for review in November 2023. The University has an ongoing audit being performed by the Department of Education. Based on advice from the University’s Department of Education contact, the resolution for this student should wait until the Department’s audit is complete. For the fourth student identified above, the R2T4 was not completed timely and the incorrect number of days in the semester was used in the calculation. A R2T4 was submitted to the third-party administrator in November 2023. On February 29, 2024, the student’s account show the following amounts were returned to the source: $990 of unsubsidized loan funds, $2,227 of subsidized loan funds, and $1,310 of PLUS Loan funds. For the sixth student identified above, the Student Financial Aid Director missed a notification from the third-party administrator asking for additional files. The information was supplied to the third-party administrator in November 2023. $862 was returned to the source on December 4, 2023. Anticipated Completion Date: The corrective action will be completed by June 30, 2024. Contact Person: cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 299875 Questioned Costs: $1

Finding 387822 (2023-001)

None 2023

Randall University

OK

Questioned Costs Student Financial Aid Reporting

Corrective Action Plan: The Student Financial Aid Director corrected the enrollment status and withdrawal date for the students in question in November 2023. Procedures have been improved to ensure the information is communicated timely to the third-party servicer and that third-party servicer repor...

Corrective Action Plan: The Student Financial Aid Director corrected the enrollment status and withdrawal date for the students in question in November 2023. Procedures have been improved to ensure the information is communicated timely to the third-party servicer and that third-party servicer reports the changes to NSLDS timely. Anticipated Completion Date: The corrective action was completed in November 2023. Contact Person: Cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 299875 Questioned Costs: $1

Finding 387819 (2023-004)

Significant Deficiency 2023

Hodges University, Inc.

FL

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

2023-004 Return to Title IV (R2T4) Recommendation: We recommend that the University review its policies and procedures to ensure R2T4 calculations are performed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Planned completion date for co...

2023-004 Return to Title IV (R2T4) Recommendation: We recommend that the University review its policies and procedures to ensure R2T4 calculations are performed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Planned completion date for corrective action plan: Effective immediately Reason for finding: The University policies were not in alignment with the with the federal policies and best practices. Action taken in response to finding: Hodges University is updating its policies to follow the federal policies and best practices in order to remain compliant; that update will reflect as an addendum to the catalog. Name(s) of the contact person(s) responsible for corrective action: Nicole Hurley, Director of University Registrar, Olker Alva, Director of Students Financial Services, and Diana Schultz, SVP of Student Affairs and Financial Services and Provost

View Audit 299868 Questioned Costs: $1

Finding 387816 (2023-003)

Significant Deficiency 2023

Hodges University, Inc.

FL

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

2023-003 240-Day Requirement for Unclaimed Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There is no...

2023-003 240-Day Requirement for Unclaimed Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: The University continuously attempted to refund the student checks. Action taken in response to finding: The Financial Aid and Student Accounts offices will work diligently to ensure the University's compliance with the federal regulations and deadlines regarding unclaimed properties. Name(s) of the contact person(s) responsible for corrective action: Olker Alva, Director of Students Financial Services, and Diana Schultz, SVP of Student Affairs and Financial Services and Provost Planned completion date for corrective action plan: April 30, 2024

View Audit 299868 Questioned Costs: $1

Finding 387814 (2023-002)

Significant Deficiency 2023

Chicago Urban League

IL

Questioned Costs Reporting

Corrective Action Plan: We concur with this finding. During the audit period under question, we were in the midst of COVID-19 and had limited access to the office. However, going forward we will ensure that if there is a single audit requirement, that the Single Audit Package will be submitted on ti...

Corrective Action Plan: We concur with this finding. During the audit period under question, we were in the midst of COVID-19 and had limited access to the office. However, going forward we will ensure that if there is a single audit requirement, that the Single Audit Package will be submitted on time. Name of contact person and title: Curtis A. Whittaker, Sr., CPA Interim CFO Anticipated Completion Date: June 30, 2024

View Audit 299852

Finding 387793 (2023-002)

Material Weakness 2023

City of Temecula

CA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Program: Community Development Block Grants/Entitlement Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Views of Responsible Officials and Correctiv...

Program: Community Development Block Grants/Entitlement Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Views of Responsible Officials and Corrective Action: We concur with the finding. The City will implement procedures to include evidence documenting the individual who reviewed and approved required reports prior to submission. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: June 30, 2024

View Audit 299850

Finding 387790 (2023-003)

Material Weakness 2023

Housing Authority of the City of Allentown

PA

Questioned Costs HUD Housing Programs Eligibility

Action taken in response to finding: Create a third party verification policy and procedure SOP. Name(s) of the contact person(s) responsible for corrective action: Doryan Campo Planned completion date for corrective action plan: April 2024

View Audit 299848 Questioned Costs: $1

Finding 387788 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Allentown

PA

HUD Housing Programs Questioned Costs Significant Deficiency

Action taken in response to finding: Create a reasonable rent management SOP. Name(s) of the contact person(s) responsible for corrective action: Aida Núñez Planned completion date for corrective action plan: April 2024

View Audit 299848

Finding 387786 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Allentown

PA

HUD Housing Programs Questioned Costs Reporting

Action taken in response to finding: To avoid future scheduling conflicts and delays, secure vendor several month in advance. Name(s) of the contact person(s) responsible for corrective action: Aida Núñez Planned completion date for corrective action plan: April 2024

View Audit 299848

Finding 387784 (2023-001)

Material Weakness 2023

Calumet Independent School District No. 76

OK

Questioned Costs Subrecipient Monitoring Material Weakness

Calumet Public School will ensure that the Davis-Bacon Act is followed. The district will conduct weekly and bi-weekly payroll report reviews on contractors and subcontractors. We will ensure that federal wage rates, as well as the fringes are being properly paid. The district will also have all ...

Calumet Public School will ensure that the Davis-Bacon Act is followed. The district will conduct weekly and bi-weekly payroll report reviews on contractors and subcontractors. We will ensure that federal wage rates, as well as the fringes are being properly paid. The district will also have all the required items posted at any jobsite. We are committed to complying with the Davis-Bacon Act.

View Audit 299834

Finding 387759 (2023-004)

Significant Deficiency 2023

Eagle Lake Development Corporation

ME

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

2023-004 Significant deficiency Name of contact person: Michelle Raymond, Management Agent Corrective Action: Costs not allowable under USDA Rural Development guidelines will be paid from the Organization’s good shepherd reserve account. Proposed implementation date: The corrective action pla...

2023-004 Significant deficiency Name of contact person: Michelle Raymond, Management Agent Corrective Action: Costs not allowable under USDA Rural Development guidelines will be paid from the Organization’s good shepherd reserve account. Proposed implementation date: The corrective action plan will be implemented immediately.

View Audit 299827 Questioned Costs: $1

Finding 387747 (2023-001)

None 2023

Eagle Lake Development Corporation

ME

Questioned Costs Internal Control / Segregation of Duties

2023-001 Other Matter Name of contact person: Michelle Raymond, Management Agent Corrective Action: The Organization will ensure that future reserve requests are filed timely to allow adequate time for USDA Rural Development to process the request prior to the invoice due date. Management will...

2023-001 Other Matter Name of contact person: Michelle Raymond, Management Agent Corrective Action: The Organization will ensure that future reserve requests are filed timely to allow adequate time for USDA Rural Development to process the request prior to the invoice due date. Management will ensure all future checks written on the reserve account have been approved prior to issuance. Proposed implementation date: The corrective action plan will be implemented immediately.

View Audit 299827

Finding 387740 (2023-001)

None 2023

Valley View Local School District

OH

Questioned Costs Cash Management Eligibility § 200.516

District will work with legal counsel to establish parameters to execute verification for cause as outlined in USDA Food and Nutrition Services, Child Nutrition Programs Eligibility Manual for School Meals - Determining and Verifying Eligibility, Section 6 - Verification. District will work within e...

District will work with legal counsel to establish parameters to execute verification for cause as outlined in USDA Food and Nutrition Services, Child Nutrition Programs Eligibility Manual for School Meals - Determining and Verifying Eligibility, Section 6 - Verification. District will work within established parameters to verify district employee salaries of approved applications submitted by district employees

View Audit 299816

Finding 387739 (2023-006)

Significant Deficiency 2023

Wyoming Energy Authority

WY

Questioned Costs Subrecipient Monitoring Significant Deficiency

2023-006: Level of Effort – Supplement, Not Supplant (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will put into place a system to regularly monitor the expenditure of all Federal funds to ensure that the...

2023-006: Level of Effort – Supplement, Not Supplant (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will put into place a system to regularly monitor the expenditure of all Federal funds to ensure that the funds are not being used to supplant state funds. The SEP Manager will send a calendar invite to the Accounting Manager on a quarterly basis to review and assess all Federal fund activity. The review will be documented and signed by the Accounting Manager and the SEP Manager. Completion Date - June 2024 Contact Person - Jami Blosmo, Accounting Manager

View Audit 299811

Finding 387737 (2023-002)

Significant Deficiency 2023

Wyoming Energy Authority

WY

Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs

2023-002: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review ...

2023-002: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review the Accounting Manager’s monthly financials and backup documentation. Another avenue the Authority will explore is to hire an external accounting firm to review all transactions on a quarterly basis. Completion Date - June 2024 Contact Person - Jami Blosmo, Accounting Manager

View Audit 299811

Finding 387733 (2023-004)

Significant Deficiency 2023

Britton-Hecla School District No. 45-4

SD

Questioned Costs Cash Management Reporting

Finding 2023-004 – Department of Education, Passed Though the South Dakota Department of Education Federal Financial Assistance Listing Number 84.010 – Title I Grants to Local Educational Award Number – Unknown, Award Year – 2023 Finding Summary: The School District lacks observable controls to ensu...

Finding 2023-004 – Department of Education, Passed Though the South Dakota Department of Education Federal Financial Assistance Listing Number 84.010 – Title I Grants to Local Educational Award Number – Unknown, Award Year – 2023 Finding Summary: The School District lacks observable controls to ensure reporting to the State of South Dakota Department of Education for reimbursement requests are reviewed prior to submissions being completed. Responsible Individual: Kayla Hastings, Business Manager Corrective Action Plan: The School District will have reimbursement requests be reviewed and approved by either Title I director or the assistant business manager prior to submission. Anticipated Completion Date: The above corrective actions will be implemented beginning April 1, 2024.

View Audit 299801

Finding 387731 (2023-001)

Significant Deficiency 2023

City of Fremont

CA

Questioned Costs Allowable Costs / Cost Principles

Reference Number: 2023-001 Awarding Agency: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Award Number: B-20-MC-06-0011 Award Year: Fiscal Year Ended June 30, 2021 Category of Finding: Wa...

Reference Number: 2023-001 Awarding Agency: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Award Number: B-20-MC-06-0011 Award Year: Fiscal Year Ended June 30, 2021 Category of Finding: Wage Rate Requirements Type of Finding: Significant Deficiency in Internal Control Over Compliance Status: Corrective Action in Progress Corrective Action Plan: The City concurs with the recommendation. To ensure compliance, the City will carefully review and verify the required certified payroll before authorizing payment and disbursement of funds for the federally funded projects. Responsible Party for Corrective Action Plan: Project managers responsible for federally funded projects Implementation Date of Corrective Action Plan: January 1, 2024

View Audit 299799 Questioned Costs: $1

Finding 387727 (2023-001)

Significant Deficiency 2023

Lake Michigan College

MI

Student Financial Aid Reporting Questioned Costs

Finding Number: 2023-001 Condition: The College did not timely return the Title IV funds (R2T4) for 3 students. Planned Corrective Action: As outlined in the audit finding, the auditors noted three of the forty R2T4 transactions reviewed (7.5%) were not completed within the required timeframe. We h...

Finding Number: 2023-001 Condition: The College did not timely return the Title IV funds (R2T4) for 3 students. Planned Corrective Action: As outlined in the audit finding, the auditors noted three of the forty R2T4 transactions reviewed (7.5%) were not completed within the required timeframe. We have reviewed these transactions and agree with the auditor’s determination. Given that only three calculations were identified as late, we consider these to be anomalies and not reflective of our overall operating practice. As the auditors state, all three of these transactions were calculated correctly and were all three associated with the Fall term. Since that time, we have instituted new processes to help ensure the timely processing of all R2T4 calculations. These new processes include cross-training of staff to help ensure complete coverage of duties regarding this task. In addition, financial aid staff relating to R2T4 activities have received additional training with a financial aid consultant to help ensure both timeliness and accuracy. Contact person responsible for corrective action: Nicole Hatter, Executive Director, Advising and Financial Aid - nhatter@lakemichigancollege.edu - 269-927-8185 Anticipated Completion Date: 3/21/2024

View Audit 299798

Corrective Action Plans

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