Corrective Action Plans

Finding 369441 (2023-001)

Material Weakness 2023

RI

Questioned Costs HUD Housing Programs

Comments on Finding and Recommendation: The Corporation acknowledges that the deposits were not made and agrees with the recommendation. The reason there were no additional deposits, other than the $1,000 in July 2022, was because the subsidy funds were not received starting October 2022. Actions Ta...

Comments on Finding and Recommendation: The Corporation acknowledges that the deposits were not made and agrees with the recommendation. The reason there were no additional deposits, other than the $1,000 in July 2022, was because the subsidy funds were not received starting October 2022. Actions Taken or Planned: The Corporation plans to make the required reserve deposits for the year ended June 30, 2024.

View Audit 290628

Finding 369439 (2023-002)

Material Weakness 2023

Women of Nations

MN

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430

2023-002 Crime Victim Assistance – Assistance Listing No. 16.575 Recommendation: WON should implement a process to complete time and effort certifications and reconcile those certifications to ensure the costs reported to the grantor are accurate. All additional amounts paid contain documentation th...

2023-002 Crime Victim Assistance – Assistance Listing No. 16.575 Recommendation: WON should implement a process to complete time and effort certifications and reconcile those certifications to ensure the costs reported to the grantor are accurate. All additional amounts paid contain documentation that they are properly authorized. All employees should have timesheets to support the hours worked and charged to the grant. These timesheets should be formally approved by a supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Women of Nations has updated its payroll policies and procedures to ensure that time and effort certifications are completed correctly and approved in a timely manner by supervisors. Name(s) of the contact person(s) responsible for corrective action: Charles Nelson Planned completion date for corrective action plan: June 1, 2023

View Audit 290620 Questioned Costs: $1

Finding 369435 (2023-004)

Significant Deficiency 2023

Belleville Public Schools District 118

IL

Questioned Costs Cash Management

The District will review the expenditure reports and compare to the general ledger to ensure agreement before the reports are submitted.

View Audit 290609 Questioned Costs: $1

Finding 369429 (2023-005)

None 2023

Newberry College

SC

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Incorrect Pell Calculations Planned Corrective Action: The process for awarding and disbursing summer Pell Grants is being discussed. The new process will involve a thorough review of summer enrollment. Aid will disburse for session 1 and session 2 after the last day to add or drop a course. The ...

Incorrect Pell Calculations Planned Corrective Action: The process for awarding and disbursing summer Pell Grants is being discussed. The new process will involve a thorough review of summer enrollment. Aid will disburse for session 1 and session 2 after the last day to add or drop a course. The director will oversee summer awarding and the senior associate director will assist by providing necessary reports. Person Responsible for Corrective Action Plan: Karen Benfield, Director of Financial Aid Anticipated Date of Completion: This process will be finalized by June 2024.

View Audit 290607 Questioned Costs: $1

Finding 369428 (2023-004)

Significant Deficiency 2023

Newberry College

SC

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: Reserve accounts to be funded per USDA requirements. Person Responsible for Corrective Action Plan: Jon Kokos, CFO Anticipated Date of Completion: June 30, 2024

View Audit 290607

Finding 369371 (2023-005)

Significant Deficiency 2023

Oklahoma Panhandle State University

OK

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Federal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the Universi...

Federal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University document review of Return to Title IV calculations by an employee that did not prepare the calculations. We also recommend that the University review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and disbursed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial aid personnel will implement Return to Title IV FSA calculation spreadsheet for additional backup support in determining if banner has calculated return amounts correctly. Additionally, financial aid will require all R2T4 calculations to be secondarily reviewed and confirmed in RHACOMM. The scheduled breaks for each semester will be determined by the Director of Financial Aid and given to the Registrar to be input into banner module SOATBRK. These breaks are what banner then uses for Return to Title IV purposes. Update procedures to reflect additional actions. Name(s) of the contact person(s) responsible for corrective action: Dasha Smith Planned completion date for corrective action plan: 4/1/24

View Audit 290586 Questioned Costs: $1

Finding 369359 (2023-002)

Significant Deficiency 2023

Oklahoma Panhandle State University

OK

Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303

Federal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the Universi...

Federal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Request a formal count of all graduates from Registrar at the end of each semester and review the number of exit counseling notifications sent from financial aid to ensure notifications are sent to all appropriate graduating students. Update procedures to reflect additional review. Name(s) of the contact person(s) responsible for corrective action: Dasha Smith Planned completion date for corrective action plan: 4/1/24

View Audit 290586

Finding 369355 (2023-001)

Significant Deficiency 2023

Oklahoma Panhandle State University

OK

Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.303

Federal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend that the Col...

Federal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: OPSU will communicate closely with OSU IT and the Office of Internal Audit regarding changes made at the system level to satisfy GLBA requirements. Name(s) of the contact person(s) responsible for corrective action: Elizabeth McMurphy and Dasha Smith Planned completion date for corrective action plan: May 2024

View Audit 290586

Finding 369346 (2023-004)

Material Weakness 2023

Drug Prevention Resource Center D/b/a Inneract Alliance

FL

Questioned Costs Material Weakness Reporting

Timely Reporting Condition: There was a lack of evidence of timely remittance of two PPG reports. There was also one instance of board listing report not submitted by required due date. Recommendation: We recommend documenting and retaining all submittal support when reports are submitted each year....

Timely Reporting Condition: There was a lack of evidence of timely remittance of two PPG reports. There was also one instance of board listing report not submitted by required due date. Recommendation: We recommend documenting and retaining all submittal support when reports are submitted each year. CLA also recommends that the Center keep track of relevant due dates to insure timely submittal of reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: PPG reports were submitted on time whenever possible however there were instances where changes were requested and there were subsequent reports which made the submission date appear to be tardy. For future clarification, the staff will add date submitted on the bottom of those reports to be saved in our own database with additional dates for 2nd or 3rd submissions due to change requests. Name(s) of the contact person(s) responsible for corrective action: Angie Ellison Planned completion date for corrective action plan: Staff will add date submitted to the Quarterly reports already submitted for the 23/24 year and will include the submittal date to all future quarterly reports for ppg and all reports requested by managing entity. If the Oversight Agency has question"s regarding this plan, please call Angie Ellison at (863) 802-0777 .

View Audit 290570

Finding 369345 (2023-003)

Material Weakness 2023

Drug Prevention Resource Center D/b/a Inneract Alliance

FL

Questioned Costs Material Weakness Reporting

Matching Calculation Condition: During review of yearly match calculation report, It was noted the match was not correctly reported. Recommendation: We recommend documenting via an approval form with written or electronic signatures designating who is preparing and who is reviewing match form. Expla...

Matching Calculation Condition: During review of yearly match calculation report, It was noted the match was not correctly reported. Recommendation: We recommend documenting via an approval form with written or electronic signatures designating who is preparing and who is reviewing match form. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Match reports are input into a data document that includes providers in 14 counties. For this reason, our managing entity was requested to send our version without the other counties. The wrong version was sent (quarter 3 instead of final year end version) therefore from this date forward we will keep each quarterly version in our database with added line items that list the preparer and tile approval w/date. Name(s) of the contact person(s) responsible for corrective action: Angie Ellison Immediate: Staff will go back to quarter 1 of 23/24 year and make these changes with copies in database as well as preparer and approval lines w/date. These documents will be prepared in this fashion from this date forward.

View Audit 290570

Finding 369344 (2023-002)

Material Weakness 2023

Drug Prevention Resource Center D/b/a Inneract Alliance

FL

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles

Lack of Review Condition: During review of employee timesheets and related grant reimbursement requests, and annual match report, there was a lack of evidence of review of these documents. Recommendation: We recommend documenting via an approval form with written or electronic signatures designating...

Lack of Review Condition: During review of employee timesheets and related grant reimbursement requests, and annual match report, there was a lack of evidence of review of these documents. Recommendation: We recommend documenting via an approval form with written or electronic signatures designating who is preparing and who is reviewing reimbursement forms and match reports. We also recommend that those approving timesheets document their approval via a signature. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned: While some of these documents (example: match) are not in our control, we will save them in a file for our use with the added lines that include preparer's name, approval line and signature Name(s) of the contact person(s) responsible for corrective action: Angie Ellison Planned completion date for corrective action Rian: All form revisions will begin March 1 2024

View Audit 290570

Finding 369334 (2023-003)

None 2023

Clinton Community School District

WI

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles

The District will update the annual calculation to include a comparison of the base used for the indirect cost adjustment. Upon identification of the overcharge, the District posted a correcting entry to reduce the indirect costs of the program.

View Audit 290557 Questioned Costs: $1

Finding 369330 (2023-004)

Material Weakness 2023

Great Plains Food Bank

ND

Questioned Costs Special Tests & Provisions Material Weakness

U.S. Department of Agriculture CFDA # 10.569 Food Distribution Cluster Finding Summary: Great Plains Food Bank does not have consistent and effective controls in place over inventory to properly track and record receipts and distributions due to changes in staff, facilities and inventory programs....

U.S. Department of Agriculture CFDA # 10.569 Food Distribution Cluster Finding Summary: Great Plains Food Bank does not have consistent and effective controls in place over inventory to properly track and record receipts and distributions due to changes in staff, facilities and inventory programs. Responsible Individuals: Melissa Sobolik, CEO and David Stachon, CFO Corrective Action Plan: The GPFB has taken steps to continue to learn more about our new inventory software, P2, and will continue to educate ourselves in the best use of this program. Also, we will do a quarterly catch-up inventory reconciliation within the program to avoid large year end adjustments. The Inventory Control Manager has a set schedule for audits including quarterly inventory in Bismarck, a twice a year full audit and inventory counts by program quarterly. Anticipated Completion Date: On going

View Audit 290553

Finding 369320 (2023-005)

Significant Deficiency 2023

Great Plains Food Bank

ND

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

U.S. Department of Agriculture CFDA # 10.565, 10.568, 10.569 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations for the CSFP and Emergency Food Assistance Programs. Responsible Individu...

U.S. Department of Agriculture CFDA # 10.565, 10.568, 10.569 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations for the CSFP and Emergency Food Assistance Programs. Responsible Individuals: Melissa Sobolik, CEO and David Stachon, CFO Corrective Action Plan: The GPFB will ensure all documents for TEFAP and CSFP programs have proper signatures by necessary parties going forward. An electronic signature process has been implemented to make the dissemination, review and storage of this process easier. Anticipated Completion Date: Immediate

View Audit 290553 Questioned Costs: $1

Finding 369318 (2023-005)

None 2023

Cleary University

MI

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Detailed Reconciliations Between Common Origination and Disbursement (COD) and University Records Planned Corrective Action: The University understands and concurs with the auditors finding to the lack of a detailed reconciliation between the Common Origination and Disbursement (COD) and Univers...

Detailed Reconciliations Between Common Origination and Disbursement (COD) and University Records Planned Corrective Action: The University understands and concurs with the auditors finding to the lack of a detailed reconciliation between the Common Origination and Disbursement (COD) and University Records. While Cleary was reconciling monthly totals between the COD and University Records; it was brought to our attention during the audit that it needed to be in greater detail. Going forward, the plan of action will be that on a monthly basis; reports will be generated from the COD (Loan and Pell Disbursement Detail Reports) and compared to the Student Information System (SIS). This will be completed monthly on a student-by-student detailed basis. This will be completed by the Financial Aid Department with the assistance of the Business Office to ensure that accuracy. A copy of the monthly reconciliation will be saved in our Month End Folder; for Leadership to review at any time. Person Responsible for Corrective Action Plan: Michael Mathis, Director of Financial Aid Anticipated Date of Completion: January 2024

View Audit 290552

Finding 369315 (2023-004)

Material Weakness 2023

Cleary University

MI

Student Financial Aid Internal Control / Segregation of Duties Questioned Costs

Incorrect and Untimely Return of Title IV Funds Calculation (R2T4) Planned Corrective Action: The University understands and concurs with the incorrect and untimely return of some Title IV funds. In response, the University has taken three (3) immediate steps to address this deficiency in the futu...

Incorrect and Untimely Return of Title IV Funds Calculation (R2T4) Planned Corrective Action: The University understands and concurs with the incorrect and untimely return of some Title IV funds. In response, the University has taken three (3) immediate steps to address this deficiency in the future. First, the institution has added financial aid staff with significant expertise and experience in the administration of the R2T4 process to periodically review standard and modular students R2T4 to ensure accurate, timely and compliant returns and reporting. Second, the University has identified policy and procedure improvements that align with best practice approaches to R2T4 administration in support of Pell recalculations and accurate return of funds. Finally, the institution has identified professional development opportunities for all financial aid, and associated personnel, to improve theoretical and practical awareness and implementation of the return process i.e., conference/webinar participation, in-house training workshops and discussions, identified liaison/unit champion roles, etc. Person Responsible for Corrective Action Plan: Michael Mathis, Director of Financial Aid Anticipated Date of Completion: January 2024

View Audit 290552 Questioned Costs: $1

Finding 369310 (2023-002)

Significant Deficiency 2023

Quincy Area Network Against Domestic Abuse

IL

Allowable Costs / Cost Principles Cash Management Questioned Costs § 200.303

To Whom it May Concern: This letter is to provide information regarding the corrective action being taken to remedy the finding noted in the audit report. The corrective action is occurring with the completion of the December 2023 billing this week, with the final approval from the Board of Trustees...

To Whom it May Concern: This letter is to provide information regarding the corrective action being taken to remedy the finding noted in the audit report. The corrective action is occurring with the completion of the December 2023 billing this week, with the final approval from the Board of Trustees pending with anticipated adoption by 2/15/2024. Finding 2023-002 B. Allowable Costs and C. Cash Management • The Chief Finance Officer (Shannon McElroy) will provide general ledger detail individually by grant to the Chief Executive Officer (Megan Duesterhaus) along with the Periodic Finance Report to review. This process will be reviewed by the Finance Committee and approved by the Quanada Board of Trustees as part of our Fiscal Policy document. Please let me know if you require additional information from me. Megan L. Duesterhaus, PhD Chief Executive Officer

View Audit 290541

Finding 369243 (2023-001)

Material Weakness 2023

Dubuque County

IA

Questioned Costs Material Weakness Reporting § 200.303

Finding 2023-001 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Federal Agency Name: Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Finding Summary: The County’s quarter...

Finding 2023-001 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Federal Agency Name: Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly Project and Expenditure Reports were not reviewed and approved by a separate individual outside of the preparer. The reports submitted in fiscal year 2023 did not contain obligation and expenditure information for $10,000,000 in revenue replacement expenditures allocated to fiscal year 2023 eligible employee wages. Responsible Individuals: Stella Runde, Budget Director Corrective Action Planned: Moving forward, the Finance Director will review and approve the reports prior to being submitted by the Budget Director. Anticipated Completion Date: June 30, 2024

View Audit 290531

Finding 369242 (2023-001)

None 2023

Town of Lincoln

MA

Questioned Costs Subrecipient Monitoring Reporting § 200.1

RE: Single Audit Finding 2023-001 I provide the following information regarding the Town of Lincoln’s Corrective Action Plan: Finding 2023-001 Condition: Obligations were overstated by $1,435,098 on March 31, 2023 Project and Expenditure report. Corrective Action Planned: The Town now has a cle...

RE: Single Audit Finding 2023-001 I provide the following information regarding the Town of Lincoln’s Corrective Action Plan: Finding 2023-001 Condition: Obligations were overstated by $1,435,098 on March 31, 2023 Project and Expenditure report. Corrective Action Planned: The Town now has a clear understanding of the reporting requirements for obligations, and will report the correct amounts in the next report. Anticipated Completion Date: March 31, 2024 Contact: Colleen Wilkins, Finance Director/Town Accountant, wilkinsc@lincolntown.org 781-259-2673 Please let me know if you have any questions or if you need additional information. Sincerely, Colleen Wilkins Finance Director/Town Accountant Town of Lincoln 16 Lincoln Rd. Lincoln, MA 01773

View Audit 290526

Finding 369237 (2023-004)

Material Weakness 2023

Community Crisis Services and Food Bank

IA

Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend the Organization implement a documented review process for reimbursement requests before submitting the requests monthly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has p...

Recommendation: We recommend the Organization implement a documented review process for reimbursement requests before submitting the requests monthly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has put into place an added month end process that includes verification that all billing has been reviewed. Name(s) of the contact person(s) responsible for corrective action: Angie Meiers Planned completion date for corrective action plan: February 2024

View Audit 290497

Finding 369236 (2023-003)

Material Weakness 2023

Community Crisis Services and Food Bank

IA

Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend the Organization documents review of all payroll reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has put into place an added payroll process that includes monthly ver...

Recommendation: We recommend the Organization documents review of all payroll reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has put into place an added payroll process that includes monthly verification that all reports have been reviewed. Name(s) of the contact person(s) responsible for corrective action: Angie Meiers Planned completion date for corrective action plan: February 2024

View Audit 290497

Finding 369231 (2023-001)

Significant Deficiency 2023

Economic Mobility Systems, Inc.

TX

Allowable Costs / Cost Principles Questioned Costs

Management recognizes the compliance requirements of 2CFR200 and the additional compliance requirements of the funding source. The Chief Operating Officer and other grant-funded employees have received training and guidance on allowable costs, and we have adjusted the review process for grant report...

Management recognizes the compliance requirements of 2CFR200 and the additional compliance requirements of the funding source. The Chief Operating Officer and other grant-funded employees have received training and guidance on allowable costs, and we have adjusted the review process for grant reports to include detailed review of allowable costs by the Chief Operating Officer prior to submission to the grantor. The Chief Operating Officer is responsible for implementing the corrective action plan. Training for allowable cost was completed December 2023 for all grant funded employees. The detailed review by the Chief Operating Officer will occur with each bill submitted.

View Audit 290485

Finding 369128 (2023-003)

Significant Deficiency 2023

Oklahoma State University

OK

Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.303

US Department of Education: Student Financial Assistance Cluster – Assistance Listing No. 84.007, 84.038, 84.063, 84.268, 84.379, 84.033 Recommendation: CLA recommends that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disag...

US Department of Education: Student Financial Assistance Cluster – Assistance Listing No. 84.007, 84.038, 84.063, 84.268, 84.379, 84.033 Recommendation: CLA recommends that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: OSU is creating a GLBA management program to govern security of GLBA data and ensure compliance with associated requirements. Name(s) of the contact person(s) responsible for corrective action: Aaron Smith, Director of Information Security Services/Information Security Officer. Planned completion date for corrective action plan: March 31, 2024

View Audit 290482

Finding 369077 (2022-007)

Significant Deficiency 2023

Wheeling Jesuit University INC

WV

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING 2022 – 007 Repeat of Prior Year Finding 2021-011 Type of Finding: Significant Deficiency - Reporting Federal Award Program: COVID – 19 Higher Education Emergency Relief Fund (HEERF) Student Aid Portion and COVID – 19 HEERF Institutional Portion Federal Agency: U.S. Department of Education As...

FINDING 2022 – 007 Repeat of Prior Year Finding 2021-011 Type of Finding: Significant Deficiency - Reporting Federal Award Program: COVID – 19 Higher Education Emergency Relief Fund (HEERF) Student Aid Portion and COVID – 19 HEERF Institutional Portion Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425E, 84.425F Federal Award Year: June 30, 2022 Name of responsible Individual: C.F.O., Gregory Bloomfield Criteria: Reporting: The University was required to submit to the Department of Education an annual report of its HEERF expenditures using the Annual Report Data Collection System by May 6, 2022. Additionally, the institution is required to post accurate and completed quarterly HEERF information to its primary website. Condition: The annual report was not completed or submitted. Additionally, certain amounts reported on submitted quarterly reports did not reconcile to underlying supporting documentation. Corrective Action: The University will formalize and document financial processes to establish internal controls in order to ensure accurate, timely and consistent reporting. In addition, this will create a reasonable transition plan during employee turnover, as well as ensure proper and timely filings. Anticipated Completion Date: Full implementation and documentation with current staffing is currently in process and estimate completion by March 31, 2024, however, HEERF has since ended so no further reporting is necessary.

View Audit 290469

Finding 369074 (2022-003)

None 2023

Wheeling Jesuit University INC

WV

Questioned Costs Student Financial Aid Eligibility

FINDING 2022 – 003: Repeat of Prior Year Finding 2021-008 Name of Responsible Individual: Joyce Lubeck-Sonenberg, Acting Director of Financial Aid Type of Finding: Overaward of Title IV Funds Criteria: Title IV regulations (34 CFR 685.203) states in no case may Direct Subsidized, Direct Unsubsidized...

FINDING 2022 – 003: Repeat of Prior Year Finding 2021-008 Name of Responsible Individual: Joyce Lubeck-Sonenberg, Acting Director of Financial Aid Type of Finding: Overaward of Title IV Funds Criteria: Title IV regulations (34 CFR 685.203) states in no case may Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loans were intended, less (1) the student’s estimated financial assistance for that period and (2) the borrower’s expected family contribution for that period. Condition: During testing the auditors noted two instances where the University awarded a Direct Unsubsidized loan to a student that caused the student’s financial assistance received to be greater than the student’s cost of attendance. Corrective Action: At the time of these findings, all Wheeling University Financial Aid processing operations were being conducted manually. The high level of complexity commonly associated with financial aid processing creates an environment, especially when conducted in a manual format, that is error-intrinsic. Packaging and awarding for each of the federal student aid programs are currently conducted by using the student information system, Colleague, which allows the FA office to perform these processing operations in a fully automated manner. Proper use of the “auto-packaging” feature provides significant assurance that student awards will not exceed financial need based on Cost of Attendance (COA) and Estimated Family Contribution (EFC). Previous audit findings have noted a general lack of accuracy, organization, and documentation regarding the final figure for the COA, which can result in packaging and over-award errors. As such, the Acting Director of Financial Aid has completely extensively researched and input data into the system with an accurate, fair, and equitable formula for arriving at a COA while meeting student need and, consequently, reducing or eliminating the potential for over-awards. This data was obtained from state and local cost of living figures, input from other similar state schools, and by use of the higher education organization, the College Board. This data is available as a reference for future documentation and review in a shared electronic file. Anticipated Completion Date: This process was completed in March of 2023 and is ongoing.

View Audit 290469 Questioned Costs: $1

Corrective Action Plans

Filters