Corrective Action Plans

Finding 75524 (2022-003)

Significant Deficiency 2022

OR

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Recommendation: We recommend that the University increase the time and effort certification process to be more timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: Sponsored Projects Administration (SPA) will decrease...

Recommendation: We recommend that the University increase the time and effort certification process to be more timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: Sponsored Projects Administration (SPA) will decrease the amount of the time between the end of the semi-annual reporting periods and distribution of the Personnel Activity Reports (PARs). Deadlines for either certifying that the charges to sponsored awards reported on the PARs reasonably reflects the work activities for those projects or notifying SPA that salary adjustments are required. SPA will send reminder notices periodically prior to the deadline. After the deadline for the reporting period, past due notices will be sent repeatedly after the deadline until certification or notification of adjustments is received. SPA will establish a system for accepting change notifications and closely monitor the status of retroactive labor adjustments so that updated PARs can be issued, reviewed, and certified in a timely manner. Name of the contact person responsible for corrective action: Dawn Boatman, Assistant Vice President for Research Administration Planned completion date for corrective action plan: July 1, 2023

View Audit 68909

Finding 75488 (2022-002)

Significant Deficiency 2022

Portland State University

OR

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Recommendation: We recommend that the University increase the time and effort certification process to be more timely Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: Sponsored Projects Administration (SPA) will decrease ...

Recommendation: We recommend that the University increase the time and effort certification process to be more timely Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: Sponsored Projects Administration (SPA) will decrease the amount of the time between the end of the semi-annual reporting periods and distribution of the Personnel Activity Reports (PARs). Deadlines for either certifying that the charges to sponsored awards reported on the PARs reasonably reflects the work activities for those projects or notifying SPA that salary adjustments are required. SPA will send reminder notices periodically prior to the deadline. After the deadline for the reporting period, past due notices will be sent repeatedly after the deadline until certification or notification of adjustments is received. SPA will establish a system for accepting change notifications and closely monitor the status of retroactive labor adjustments so that updated PARs can be issued, reviewed, and certified in a timely manner. Name of the contact person responsible for corrective action: Dawn Boatman, Assistant Vice President for Research Administration Planned completion date for corrective action plan: July 1, 2023

View Audit 68909

Finding 72447 (2022-001)

Significant Deficiency 2022

Housing 1989

IL

Questioned Costs HUD Housing Programs

Corrective Action Plan We will make timely deposits into the Replacement Reserve account. Anticipated Completion Date No later than the end of each month. Responsible Parties Tammy Grissom, Accounts Payable Angie Dean, Director of Finance

View Audit 63283

Finding 72376 (2022-003)

Material Weakness 2022

Sierra Nevada College

NV

Questioned Costs Material Weakness Reporting

Finding 2022-003 U.S. Department of Education Higher Education Emergency Relief Fund COVID ? 19 Higher Education Emergency Relief Fund ? Student Portion, Assistance Listing 84.425E P425E200015 Reporting Material Weakness in Internal Control over Compliance Finding Summary: In the current year ...

Finding 2022-003 U.S. Department of Education Higher Education Emergency Relief Fund COVID ? 19 Higher Education Emergency Relief Fund ? Student Portion, Assistance Listing 84.425E P425E200015 Reporting Material Weakness in Internal Control over Compliance Finding Summary: In the current year the quarterly HEERF reports were reported on a cumulative basis rather than only reporting the information for that quarter as per the guidance from the Department of Education. Responsible Individuals: Maia Rowland, Student Financial Aid Director Corrective Action Plan: This issue will cease to exist in the future due to the acquisition of SNU by UNR. The acquisition of SNU by UNR was effective July 1, 2022. Anticipated Completion Date: This issue will cease to exist in the future due to the acquisition of SNU by UNR. The acquisition of SNU by UNR was effective July 1, 2022.

View Audit 64382

Finding 71815 (2022-003)

Significant Deficiency 2022

Shawnee State University

OH

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Finding Number: 2022-003 Condition: The University charged unallowable payroll expenditures to the grant as they were for payroll costs and related employee benefits that were not for costs newly associated with coronavirus or to prevent, prepare for, or respond to coronavirus. Planned Corrective Ac...

Finding Number: 2022-003 Condition: The University charged unallowable payroll expenditures to the grant as they were for payroll costs and related employee benefits that were not for costs newly associated with coronavirus or to prevent, prepare for, or respond to coronavirus. Planned Corrective Action: Shawnee State University has discontinued charging salaries to the HEERF award. Any potential new salaries or payments for services will be reviewed and evaluated by the Program Director to certify that the expenses are costs newly associated with coronavirus or to prevent, prepare for, or respond to coronavirus. Contact person responsible for corrective action: Greg A Ballengee, Controller Anticipated Completion Date: 10/6/2022

View Audit 64280

Finding 71663 (2022-005)

Significant Deficiency 2022

Operation Samahan, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2022-005 Allowable Costs Corrective action planned: HR is keeping track of and documenting all salary raises and as part of procedure, filling out form (Personnel Action Form) prepared by HR and signed by the CEO every time a raise is given. The form will be put in the employee file. Anticipated com...

2022-005 Allowable Costs Corrective action planned: HR is keeping track of and documenting all salary raises and as part of procedure, filling out form (Personnel Action Form) prepared by HR and signed by the CEO every time a raise is given. The form will be put in the employee file. Anticipated completion date: July 2022 Contact person responsible for corrective action: Lita Santos, HR Director

View Audit 65450

Finding 71662 (2022-004)

Material Weakness 2022

Operation Samahan, Inc.

CA

Questioned Costs Special Tests & Provisions Material Weakness

2022-004 Special Tests and Provisions Corrective action planned: In December 2022, the clinic reviewed and updated the clinic?s Sliding Fee Discount Program as well as the clinic?s fee schedule for 2023. We have trained staff and will be doing regular monitoring. We have made income and family size ...

2022-004 Special Tests and Provisions Corrective action planned: In December 2022, the clinic reviewed and updated the clinic?s Sliding Fee Discount Program as well as the clinic?s fee schedule for 2023. We have trained staff and will be doing regular monitoring. We have made income and family size mandatory fields in the demographics field and requested that ECW to make sliding fee a mandatory field with a hard stop. Our data analyst is running regular reports to check if sliding fee is being done correctly with the billing liaison?s regular check of patient charts and billing, Policies and Procedures include monitoring of the Sliding Fee Discount Program. The billing liaison will randomly choose five charts from each clinic site to test patients? discount application, patient eligibility (income and family size), proof of income, and application of the appropriate sliding fee discount. Anticipated completion date: December 2022 Contact person responsible for corrective action: Elizabeth David, Finance Director

View Audit 65450

Finding 71661 (2022-003)

Material Weakness 2022

Operation Samahan, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2022-003 Reporting (repeat finding of 2021-003) Corrective action planned: The UDS reporting is made more accurate by using not only ECW reporting capabilities, but also by getting an i2i population health data tool as a secondary verification platform for UDS data, alongside a competent data analys...

2022-003 Reporting (repeat finding of 2021-003) Corrective action planned: The UDS reporting is made more accurate by using not only ECW reporting capabilities, but also by getting an i2i population health data tool as a secondary verification platform for UDS data, alongside a competent data analyst. the finance department and our project coordinator. The team will oversee gathering all pertinent demographics and financials needed from the clinic?s patient management software (ECW) and accounting software (Sage Intacct). The team attended the 2022 UDS Reporting and Technical Assistance Webinar series sponsored by Department of Public Health Care/Health Resources and Services Administration to ensure the team has the latest update and changes to the 2022 UDS Reporting. The Clinic has also upgraded the patient management software (ECW) to the latest version and is now UDS + (UDS modernization Initiative) ready. Anticipated completion date: December 31, 2022 Contact person responsible for corrective action: Archie Bella, CEO; Roberto Bautista, Data Analyst; Elizabeth David, Finance Director

View Audit 65450

Finding 71658 (2022-001)

None 2022

Southwestern Adventist University

TX

Questioned Costs Eligibility Reporting

Corrective Action: We made a quarterly report of the HEERF fund and this information is updated on the University webpage: https://swau.edu/coronavirus-information/. Contact Person: Carlos Charnichart, Financial Vice President Completion Date: Spring 2023.

View Audit 65445

Finding 71657 (2022-002)

None 2022

Southwestern Adventist University

TX

Questioned Costs Student Financial Aid Eligibility

Corrective Action: New student information system has processes in place that will prevent over awarding/over payments, assisting reduce human error. Contact Person: Duane Valencia, Assistant Financial Vice President Completion Date: Began School year 22-23, ongoing

View Audit 65445 Questioned Costs: $1

Finding 71642 (2022-001)

Significant Deficiency 2022

El Paso County Housing Authority

TX

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. M...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Miguel Hernandez, Executive Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 63135 Questioned Costs: $1

Finding 71639 (2022-002)

Significant Deficiency 2022

Markesan District Schools

WI

Questioned Costs Procurement, Suspension & Debarment Cash Management

Condition: There were three Education Stabilization Fund construction projects performed by a contractor. Grant expenditures for the projects totaled $770,436. (ESSER II - $401,545 and ESSER III $368,891). There was not a prevailing wage clause in the contracts and certified payrolls were not receiv...

Condition: There were three Education Stabilization Fund construction projects performed by a contractor. Grant expenditures for the projects totaled $770,436. (ESSER II - $401,545 and ESSER III $368,891). There was not a prevailing wage clause in the contracts and certified payrolls were not received. Questioned Costs: $770,436. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement of the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that the wage requirement applied to these construction projects. Effect: Potential reimbursement for costs that did not follow the wage rate requirements. Context: The PA, HVAC, and water heater construction projects began in May, June, and September 2021, respectively, before the District was aware of wage rate requirements. After becoming aware of the requirement, there were no further construction projects. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Response: The District became aware of wage rate requirements after finishing the project. Before bidding any future construction projects more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will be received for any such contracts. Contact Person: Tim Zacharias Anticipated Completion: June 30, 2023

View Audit 63134 Questioned Costs: $1

Finding 70898 (2022-001)

Significant Deficiency 2022

Cairo-Durham Central School District

NY

HUD Housing Programs Questioned Costs

The district received from RBT, CPA's, LLP the year-end June 30, 2022 Report on Federal Compliance Audit Report for the school district. The district is required to complete a corrective action plan within ninety (90) days of receiving the report or management letter. The corrective action plan is t...

The district received from RBT, CPA's, LLP the year-end June 30, 2022 Report on Federal Compliance Audit Report for the school district. The district is required to complete a corrective action plan within ninety (90) days of receiving the report or management letter. The corrective action plan is the response to any Management Letter Comments/Findings contained in the annual external audit report or management letter, and will be filed with the State Education Department once approved by the Board of Education. Listed below is the corrective action plan for the Management Letter comments contained in the Financial Statement for the year ended June 30, 2022: Management Letter Comment #1: Federal Program: CFDA Nos.: 84.425D Education Stabilization Fund, ESSER2, 84.425U Education Stabilization Fund, ESSER3 ARP, 84.425W Education Stabilization Fund, ESSER3 Homeless and 84.425U Education Stabilization Fund, UPK ARP Condition: The District does not comply with the required standards of Support of Salaries and Wages because employees whose time was charged to federal grants during fiscal year ending 6/30/2022 did not complete monthly or semiannual time certification forms or personnel activity reports (PAR) for their time distribution. Some employees used timesheet to support their time charges on the grants but the timesheets did not indicate the grant they were working on. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the 0MB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee's total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3).) Questioned Costs: There are no questioned costs. Effect: The District did not comply with the required standards of supports of salaries and wages. It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: District did not have a system in place to ensure the District complied with the required standards of Support of Salaries and Wages for an employee who needed to complete monthly certifications during the fiscal year and the time sheets did not identify the grant the employee was spending time on. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis. Perspective: This is a systematic issue in that controls over the requirement have not been developed to ensure . . issues anse. Repeat: This is not a repeat finding. Management's Response: To address this comment we have revised time sheets to reflect specific grants and have created monthly check sheets for payroll of salaried individuals whose time allocated to each grant is 1 FTE or less. To prevent future occurrences of this deficiency, management has created a checklist of employees who fall in the monthly and semi-annual payroll certification requirement, which is reconciled by the District Treasurer. This will ensure that we receive certifications on a timely basis and can quickly identify missing certifications. Implementation: January 2023

View Audit 63132

Finding 66161 (2022-002)

None 2022

Dallas Theological Seminary

TX

Questioned Costs Reporting § 200.329

Inaccurate HEERF Annual Reporting Planned Corrective Action: The financial aid office (FA) will make correction to Year 2 HEERF Annual Reporting when the report opens in early 2023. The FA office will work closely with the business office and the IRE Department to get the reports needed to answer...

Inaccurate HEERF Annual Reporting Planned Corrective Action: The financial aid office (FA) will make correction to Year 2 HEERF Annual Reporting when the report opens in early 2023. The FA office will work closely with the business office and the IRE Department to get the reports needed to answer the questions correctly for the Year 2 corrections and well as Year 3 reporting. Person Responsible for Corrective Action Plan: Jennifer McCormack Anticipated Date of Completion: July 2023

View Audit 62040

Finding 66160 (2022-001)

Significant Deficiency 2022

Dallas Theological Seminary

TX

Questioned Costs Student Financial Aid Reporting

Enrollment Reporting to NSLDS Planned Corrective Action: The registrar?s office (RO) will begin using the Status Discrepancy report that is available in Anthology to identify conflicting information on a student-by-student basis. This report will help in resolving status discrepancies prior to sub...

Enrollment Reporting to NSLDS Planned Corrective Action: The registrar?s office (RO) will begin using the Status Discrepancy report that is available in Anthology to identify conflicting information on a student-by-student basis. This report will help in resolving status discrepancies prior to submitting the report to NSC. Once the Enrollment Report is submitted, the RO will promptly resolve any Error Resolution Reports received from NSC and submit corrections. The RO will continue to follow up with NSC on the status of data transmissions. Person Responsible for Corrective Action Plan: Sabrina Hopson Anticipated Date of Completion: July 2023

View Audit 62040

Finding 65280 (2022-001)

Material Weakness 2022

Mt. Washington Pediatric Hospital, Inc.

MD

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

Mt. Washington Pediatric Hospital, Inc. and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 Inte...

Mt. Washington Pediatric Hospital, Inc. and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 Internal control deficiency over review of expenditures COVID ? 19 ? Provider Relief Fund (Assistance Listing # 93.498) Recommendation: We recommend that management develop and implement effective internal controls, including review and approval of expenditures prior to submission, to ensure that the report submissions are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In the audit of MWPH?s Provider Relief Fund (PRF), an error was identified in the Period 1 reporting of benefit expenses (repeat finding 2021-001) as an incremental expense in the HRSA portal. As a result, the Period 2 PRF report included an erroneous duplication of expenditures that stemmed from the Period 1 submission in the amount of $25,195. The Corporation attempted to correct the overstatement of fringe benefits by restating and unintentionally duplicated expenditures in the amount of $206,002 within the Period 2 submission. We believe it is relevant to note that the error was committed and subsequently identified by the MWPH CFO, who submitted information in Period 2 to correct the error. The error occurred when the CFO, who produced, reviewed and submitted all data for this small hospital, included benefits with salary costs in its calculations of Covid-related expenses. Both the salary and benefit costs were legitimate uses of the PRF funds. However, the expenses were included in both the Personnel and the Benefits line of the PRF portal, duplicating the reported expense for Period 2 as described above. The duplication was subsequently corrected and identified by the CFO in February 2023. Planned completion date for corrective action plan: For future submissions, the MWPH CFO will continue to stay current on reporting matters in the HRSA portal and continue to collaborate with UMMS Finance staff on guidance. Submission details will be reviewed by UMMS Finance staff. Name(s) of the contact person(s) responsible for corrective action: Mary Miller, Chief Financial Officer of Mt. Washington Pediatric Hospital, 410-578-5163.

View Audit 67387 Questioned Costs: $1

Finding 65276 (2022-005)

Material Weakness 2022

Solano Community College District

CA

Allowable Costs / Cost Principles Questioned Costs § 200.303 § 200.407

U.S. Department of Education 2022-005: Unallowable Costs ? COVID-19 Higher Education Emergency Relief Funds (HEERF)/Coronavirus Aid, Relief and Economic Security (CARES) Act ? Institutional Portion Assistance Listing Number: 84.425F Recommendation: Implement procedures to ensure all grant expenditur...

U.S. Department of Education 2022-005: Unallowable Costs ? COVID-19 Higher Education Emergency Relief Funds (HEERF)/Coronavirus Aid, Relief and Economic Security (CARES) Act ? Institutional Portion Assistance Listing Number: 84.425F Recommendation: Implement procedures to ensure all grant expenditures are reviewed by fiscal management for additional review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The unallowable expenses in the HEERF grant will be transferred out of the grant expenses in the 2022-23 fiscal year. Name(s) of the contact person(s) responsible for corrective action: Susan Wheet, VP of Finance and Administration Planned completion date for corrective action plan: The corrective action plan will be implemented by August of 2022.

View Audit 62600 Questioned Costs: $1

Finding 65274 (2022-002)

Significant Deficiency 2022

Solano Community College District

CA

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

U.S. Department of Education 2022-002: Student Financial Assistance Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: 84.268 Recommendation: We recommend the College to evaluate its procedures related to the manual input of information from the student loan request. Explanation...

U.S. Department of Education 2022-002: Student Financial Assistance Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: 84.268 Recommendation: We recommend the College to evaluate its procedures related to the manual input of information from the student loan request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This issue was discovered during the audit process, and we performed the following activities in response: ? We consulted with the auditing team?s national resource about the proper way to correct this award. Implemented by August 2022. ? Following their guidance, we corrected the student?s awards so that the appropriate amount of sub and unsub were in place and then re-ran her R2T4 calculation to make sure everything was correct in our system and on COD. Implemented by September 2022 ? We conducted a review of our other Direct Loan awards, and found that this incident was an isolated manual mistake, not a systemic one. Implemented by August 2022 ? Although the person responsible for this error is no longer employed in the financial aid department, we have done training with the current Direct Loan coordinator to reduce the likelihood of this mistake in the future. Implemented by August 2022 ? We modified the Direct Loan procedure log to include a reminder about this regulation. Implemented by August 2022 Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by September 2022.

View Audit 62600 Questioned Costs: $1

Finding 64657 (2022-003)

Material Weakness 2022

Belcourt Public School District #7

ND

Questioned Costs Special Tests & Provisions § 200.326

2022-003 MATERIAL WEAKNESS ? SPECIAL TESTS AND PROVISIONS Condition: The District did not provide the wage rate clauses to contractors. In addition, the District did not obtain from contractors the certified payroll registers, nor did they perform testing to ensure contractors were paying the prevai...

2022-003 MATERIAL WEAKNESS ? SPECIAL TESTS AND PROVISIONS Condition: The District did not provide the wage rate clauses to contractors. In addition, the District did not obtain from contractors the certified payroll registers, nor did they perform testing to ensure contractors were paying the prevailing wage rates. Corrective Action Plan: The contractor indicated that he would not be using payroll in this particular contract, but rather work would be performed by independent contractors. It was not understood by the District that the contractor would be required to provide weekly certified payroll reports indicating that no payroll occurred during the weekly payroll reporting period. Contractors awarded future construction project contracts applicable to payroll reporting will be required to provide weekly certified payroll reports to the Belcourt School District. Duane Poitra, Business Manager is responsible for this corrective action plan. Anticipated Completion Date: Fiscal Year 2022-23

View Audit 74660

Finding 64497 (2022-002)

Significant Deficiency 2022

Northwest Nazarene University

ID

Questioned Costs Student Financial Aid Significant Deficiency

2022-002 Student Financial Assistance Cluster ? ALN 84.007/84.033/84.038/84.063/84.268/84.379 Recommendation: We recommend the University reviews outstanding checks regularly to ensure funds are returned to the Department of Education before 240 days of the original disbursement attempt. Explanation...

2022-002 Student Financial Assistance Cluster ? ALN 84.007/84.033/84.038/84.063/84.268/84.379 Recommendation: We recommend the University reviews outstanding checks regularly to ensure funds are returned to the Department of Education before 240 days of the original disbursement attempt. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In the fall of 2021, the University changed banking relationships. Outstanding checks from the former bank were cancelled and a check was issued from the new bank. The reissuance of checks showed a flaw in our 240-day reconciliation tool which focused on the check date rather than the original disbursement date. This was an isolated issue and we have adjusted our 240-day review tool to calculate based on the original disbursement date. Name(s) of the contact person(s) responsible for corrective action: John Greentree, Controller Planned completion date for corrective action plan: Completed as of September 2022

View Audit 75144

Finding 64492 (2022-003)

Material Weakness 2022

Eastern University

PA

Questioned Costs Material Weakness Reporting § 200.329

Higher Education Stabilization Fund Reporting Planned Corrective Action: I have worked with our IT department, specifically the individual that works closely with Financial Aid reports and data, to ensure I have received accurate data in order to correct this report. The IT person who initially prov...

Higher Education Stabilization Fund Reporting Planned Corrective Action: I have worked with our IT department, specifically the individual that works closely with Financial Aid reports and data, to ensure I have received accurate data in order to correct this report. The IT person who initially provided me with the information for the report is no longer in that department. Additionally, I am working with our former CFO who still works for Eastern on Special Projects to submit the Year 3 report. We are sharing our data with our new CFO and our Director of Accounting and Finance to help close the information gap. Person Responsible for Corrective Action Plan: Andrea L Ruth, Director of Financial Aid Anticipated Date of Completion: 3/24/2023

View Audit 73872

Finding 64477 (2022-004)

Significant Deficiency 2022

Eastern University

PA

Questioned Costs Significant Deficiency

Incorrect Pell Calculations Planned Corrective Action: The Financial Aid Counselor that missed making these adjustments is no longer working in our office. Additionally, effective with the 23-24 school year, we as a University have chosen to align our enrollment requirements among undergraduate prog...

Incorrect Pell Calculations Planned Corrective Action: The Financial Aid Counselor that missed making these adjustments is no longer working in our office. Additionally, effective with the 23-24 school year, we as a University have chosen to align our enrollment requirements among undergraduate programs so as not to cause any further confusion or mistakes when a student switches from one program to another. Person Responsible for Corrective Action Plan: Andrea L Ruth, Director of Financial Aid Anticipated Date of Completion: 1/1/2023

View Audit 73872

Finding 64474 (2022-006)

None 2022

Eastern University

PA

Questioned Costs

Verification Planned Corrective Action: We have reviewed our Verification report and made the necessary adjustments to ensure that all of the correct information is included on each and every report. This will allow us to confirm that only those students who have completed all necessary paperwork fo...

Verification Planned Corrective Action: We have reviewed our Verification report and made the necessary adjustments to ensure that all of the correct information is included on each and every report. This will allow us to confirm that only those students who have completed all necessary paperwork for their particular Verification flag have been cleared to have Financial Aid disbursed to their account. The affected students had their Federal Aid removed and replaced with Eastern University aid. Person Responsible for Corrective Action Plan: Andrea L Ruth, Director of Financial Aid Anticipated Date of Completion: 3/1/2023

View Audit 73872

Finding 64473 (2022-005)

None 2022

Eastern University

PA

Eligibility Questioned Costs

Satisfactory Academic Progress Appeals Planned Corrective Action: This particular student mistakenly received a record that indicated that they had passed Satisfactory Academic Progress as well as failed passing Satisfactory Academic Progress. This issue has been fixed and the affected student had t...

Satisfactory Academic Progress Appeals Planned Corrective Action: This particular student mistakenly received a record that indicated that they had passed Satisfactory Academic Progress as well as failed passing Satisfactory Academic Progress. This issue has been fixed and the affected student had their Federal Aid removed and replaced with Eastern University aid. Person Responsible for Corrective Action Plan: Andrea L Ruth, Director of Financial Aid Anticipated Date of Completion: 2/1/2023

View Audit 73872

Finding 64472 (2022-002)

Material Weakness 2022

Eastern University

PA

Questioned Costs Student Financial Aid Material Weakness

Return of Title IV (R2T4) Calculations Planned Corrective Action: I met with our Registrar, our Brightspace Administrator, our Assistant Provost and a faculty member of our Data Science department to collaborate on how to properly identify and document online student?s attendance, participation, and...

Return of Title IV (R2T4) Calculations Planned Corrective Action: I met with our Registrar, our Brightspace Administrator, our Assistant Provost and a faculty member of our Data Science department to collaborate on how to properly identify and document online student?s attendance, participation, and activity. We have already crafted a report that captures this information and we will continue to add to this report and utilize it for the current year to determine any adjustments that need to be made to Federal Student Aid. We are meeting again this week to discuss and finalize this report and test it out repeatedly to ensure it captures the right information every time. Person Responsible for Corrective Action Plan: Andrea L Ruth, Director of Financial Aid Anticipated Date of Completion: 4/1/2023

View Audit 73872

Corrective Action Plans

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