Corrective Action Plans

Finding 38514 (2022-001)

Significant Deficiency 2022

AZ

Special Tests & Provisions Questioned Costs Significant Deficiency

Finding Number: 2022-001 Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Contact Person: Jim Mosley, Superintendent; Irene Casias, Human Resources Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The School has hired a ...

Finding Number: 2022-001 Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Contact Person: Jim Mosley, Superintendent; Irene Casias, Human Resources Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The School has hired a new Human Resources Manager, who has, and continues to receive training, regarding character investigation and the required adjudication procedures. A new schedule has been instituted to keep track of the timing needs of renewals.

View Audit 36719

Finding 38490 (2022-007)

Material Weakness 2022

Osborne County Memorial Hospital

KS

Allowable Costs / Cost Principles Questioned Costs Cash Management

Condition During the process of identifying expenses eligible under the COVID-19 Testing and Mitigation for Rural Health Clinics program, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare. Views of responsible officials and planned corrective...

Condition During the process of identifying expenses eligible under the COVID-19 Testing and Mitigation for Rural Health Clinics program, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare. Views of responsible officials and planned corrective actions Management will continue to refine processes to ensure only allowable costs are reported.

View Audit 36422 Questioned Costs: $1

Finding 38489 (2022-006)

Material Weakness 2022

Osborne County Memorial Hospital

KS

Allowable Costs / Cost Principles Questioned Costs Material Weakness

Condition During the process of completing the HRSA PRF reporting form, various reporting errors were made. Views of responsible officials and planned corrective actions We will review our current reporting processes and internal controls over PRF reporting to ensure all future reporting requiremen...

Condition During the process of completing the HRSA PRF reporting form, various reporting errors were made. Views of responsible officials and planned corrective actions We will review our current reporting processes and internal controls over PRF reporting to ensure all future reporting requirements are met.

View Audit 36422 Questioned Costs: $1

Finding 38488 (2022-005)

Material Weakness 2022

Osborne County Memorial Hospital

KS

Allowable Costs / Cost Principles Questioned Costs Cash Management

Condition During the process of identifying expenses incurred to prevent, prepare for or respond to the coronavirus pandemic, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare and included certain cost items reimbursed through the COVID-19 Tes...

Condition During the process of identifying expenses incurred to prevent, prepare for or respond to the coronavirus pandemic, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare and included certain cost items reimbursed through the COVID-19 Testing and Mitigation for Rural Health Clinics program (Federal Assistance Listing Number 93.697). Views of responsible officials and planned corrective actions Management will continue to refine processes to ensure only allowable costs are reported. Additionally, we have other costs in our cost tracking workbook we believe are allowable and sufficient to cover the $264,243 of questioned costs. We had intended to report these in the unreimbursed expenses section of the PRF reporting portal but inadvertently missed inputting them. Anticipated completion date Ongoing

View Audit 36422 Questioned Costs: $1

Finding 38483 (2022-004)

Significant Deficiency 2022

North Branch Public School

MN

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency § 200.326

Finding: 2022-004 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425...

Finding: 2022-004 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 and S425C210015 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: Management will implement procedures and controls to obtain the necessary documentation to verify that contractors are in compliance with the wage rate requirements. Official Responsible for Ensuring CAP: Todd Tetzlaff, Director of Finance and Human Resources. Planned Completion Date for CAP: June 30, 2023.

View Audit 35090

Finding 38475 (2022-003)

Significant Deficiency 2022

McKendree University

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

2022-003 Education Stabilization Fund: Higher Education Emergency Relief Fund Student Portion and Institutional Portion? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the University design controls to ensure an adequate review and approval process is in place and documented. E...

2022-003 Education Stabilization Fund: Higher Education Emergency Relief Fund Student Portion and Institutional Portion? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the University design controls to ensure an adequate review and approval process is in place and documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The University will design and implement internal procedures with staff (accountant, interim VP, and president) to ensure adequate review and controls are in place. Name(s) of the contact person(s) responsible for corrective action: John Nisbet, Interim Vice President of Administration & Finance Planned completion date for corrective action plan: April 2023

View Audit 30596

Finding 38460 (2022-002)

Material Weakness 2022

Idaho Harm Reduction Project

ID

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512

Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance wit...

Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512.

View Audit 35753

Finding 38459 (2022-001)

Significant Deficiency 2022

Shiloh Neighborhood Development Corporation

OH

Questioned Costs Cash Management Reporting

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed ...

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture SIGNIFICANT DEFICIENCY 2022-001 Child and Adult Care Food Program ? Assistance Listing No. 10.558 Recommendation: To help reduce the potential for errors and maximize the amount of reimbursement we recommend that the daily tracking spreadsheet be reviewed by management. Explanation of disagreement with audit finding: While there is no strenuous disagreement with the audit finding, the Responsible Officials want to note that the under reporting of 5 meals out of 4,711 tested during the CACFP Afterschool Meal Program is less than .106% error rate. In total 630,906 meals were served to kids during the fiscal year. To reduce the potential for human data input errors, Connecting Kids To Meals has entered into a contract with a software developer to create customized software that will enable CKM servers to more accurately capture meal totals electronically. The software will begin being utilized the fall of 2023. This will enhance the effectiveness of the nonprofit hunger-relief agency. Action planned/taken in response to finding: The Organization has engaged an external software designer to develop a new software program that will aide in better tracking meals at the various sites. This is also expected to reduce errors in the excel spreadsheet the Organization is currently utilizing. Name of the contact person responsible for corrective action: Wendi Huntley, President Planned completion date for corrective action plan: September 30, 2023 If the U.S. Department of Agriculture has questions regarding this plan, please call Wendi Huntley, President at 419-720-1106.

View Audit 34881

Finding 38452 (2022-002)

Significant Deficiency 2022

Sylacauga City Board of Education

AL

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.313

FINDING: The Board used money from the COVID-19 Education Stabilization Fund to Purchase a computer server in excess of $5,000 and failed to include the server in the fixed asset inventory as required. 2CRF Sections 200.313 (c) through (e) require equipment having a useful life of more than one year...

FINDING: The Board used money from the COVID-19 Education Stabilization Fund to Purchase a computer server in excess of $5,000 and failed to include the server in the fixed asset inventory as required. 2CRF Sections 200.313 (c) through (e) require equipment having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000 must be maintained in the Board's property records. A computer server costing $40,440 was not properly classified as capitalized equipment and as such, was omitted from the Board's Fixed Asset Inventory. Recommendation: The Board should ensure that all equipment is properly recorded in the accounting records Fixed Asset Inventory. RESPONSE/VIEWS: The Board agrees with this finding. CORRECTIVE ACTION PLAN: The management of the Board was notified of the error and made the adjusting entries to correct the financial statements. Expenditures for non-capitalized equipment will be reviewed more carefully by the Technology Coordinator and CSFO. ANTICIPATED COMPLETION DATE: This finding has already been corrected as of 06/30/2023. CONTACT PERSON: Thomas Osborne (thomas.osborne@scsboe.org) (256-249-7007).

View Audit 30395 Questioned Costs: $1

Finding 38421 (2022-001)

Material Weakness 2022

Door County Maritime Museum & Lighthouse Preservation Society, Inc.

WI

Questioned Costs Internal Control / Segregation of Duties

2022-001 Material Audit Adjustments: Management will review the current year audit adjustments and attempt to adjust the accounts to actual in year 2023.

View Audit 37134

Finding 38410 (2022-001)

Material Weakness 2022

St. Patrick Apartments Ii, Inc.

MD

HUD Housing Programs Questioned Costs Cash Management

A. Finding 2022-001 a. Comments on Findings and Recommendations 2022-001: Management has made the required residual receipts deposit based upon December 31, 2021, surplus cash in the amount of $12,564 on June 30, 2022.

View Audit 33862 Questioned Costs: $1

Finding 38406 (2022-101)

Material Weakness 2022

Pima County Community College District

AZ

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303 § 200.334

Assistance Listings numbers and names 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Aid Portion 84.425F COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Institutional Portion 84.425L COVID-19 Education Stabili...

Assistance Listings numbers and names 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Aid Portion 84.425F COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Institutional Portion 84.425L COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Minority Serving Institutions (MSIs) Award Number and Years P425E200055, April 20, 2020, through June 30, 2023 P425F201359, May 6, 2020, through June 30, 2023 P245L200182, June 2, 2020, through June 30, 2023 Federal Agency U.S. Department of Education Compliance Requirement Reporting Questioned costs Not applicable Contact Julie Dall?Aglio, Director for Grant Services Anticipated completion date June 30, 2023 1.The district will follow existing grant services procedures specifically for completing agency federal reporting,so it is accurate and on time. The district will also include a public disclosure notice regarding the timing ofpublic posting and note that the financial reporting is subject to change depending on when the financialbooks close each quarter. 2.To verify the accuracy of the information reported, the following will be performed: ?there will be a cross check using an independent financial analyst from grant services who willprepare the financial information for each grant. ?The grant services director will review the information and enter it into the quarterly reporting forthe 84.25F Institutional and 84.25L MSI reporting. ?The Financial Aid and Scholarships Department will verify 84.425 HEERF Student Aid information thatis compiled by Strategy, Analytics, and Research Department (STAR) and enter it into the samequarterly reporting document. ?The Financial Aid & Scholarships Department will submit the reporting back to Grant Services, andGrant Services will verify the financial information one more time to confirm it is accurate with thegeneral ledger.? The reporting will then be cleared for public posting and submitted through the Financial Aid and Scholarships Department who will contact Web Services for public posting. 3. This reporting process will be coordinated by the grant services director so the reporting can be completed within ten days after each quarter to meet the federal reporting requirements for these three grants. ? Any quarterly reporting will be updated as soon as it is identified there should be corrections. ? All information will be collected in an excel workbook with references to the source of information. ? This will serve as backup for the audit.

View Audit 32632

Finding 38402 (2022-004)

Significant Deficiency 2022

Independent School District No. 712

MN

Special Tests & Provisions Questioned Costs Matching / Level of Effort / Earmarking

2022-004 FINDING Contact Person ? Reggie Engebritson, Superintendent Corrective Action Plan ? The District will review and update their policies and procedures. Completion Date ? March 30, 2023

View Audit 37169

Finding 38401 (2022-003)

Significant Deficiency 2022

Independent School District No. 712

MN

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

2022-003 FINDING Contact Person ? Reggie Engebritson, Superintendent Corrective Action Plan ? The District will review and update their policies and procedures. Completion Date ? March 30, 2023

View Audit 37169

Finding 38399 (2022-006)

Significant Deficiency 2022

Rockford Area Public Schools

MN

Questioned Costs Procurement, Suspension & Debarment Equipment & Real Property Management

Finding 2022-006 Internal Control Over Approval of Equipment Purchases 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will assess internal controls over its Federal programs and implement con...

Finding 2022-006 Internal Control Over Approval of Equipment Purchases 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will assess internal controls over its Federal programs and implement controls to ensure future compliance with the requirements. 3. Official Responsible Mrs. Rhonda Dean, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2023 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

View Audit 36432

Finding 38387 (2022-010)

Material Weakness 2022

T.a. Lawson State Community College

AL

Special Tests & Provisions Questioned Costs Student Financial Aid

Management's View: The College's term calendar did not properly reflect all semester breaks and holidays resulting in improper return calculations. Moving forward , the College will include all semester breaks and holidays in the calculation. Further, administrative withdrawal procedures were not co...

Management's View: The College's term calendar did not properly reflect all semester breaks and holidays resulting in improper return calculations. Moving forward , the College will include all semester breaks and holidays in the calculation. Further, administrative withdrawal procedures were not concise which caused discrepancies in student registration status. The student registration status is key to the calculation of the Title IV funds to be returned to the Department of Education. The discrepancy resolution was outside of the 45-day requirement causing the returns of Title IV funds to be untimely. Corrective Action Plan: The Director Student Financial Services, the Registrar and the Vice President of Instruction will work together to ensure communication and compliance with Faculty regarding administrative withdrawal policy and procedures.

View Audit 30293

Finding 38383 (2022-001)

Material Weakness 2022

Yakima School District No. 7

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs restricted purpose requirements. Name, address, and telephone of District contact person: Jacob Kuper Interim Executive Director of Financ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs restricted purpose requirements. Name, address, and telephone of District contact person: Jacob Kuper Interim Executive Director of Finance 104 N 4th Ave Yakima, WA 98902 509.573.7045 Corrective action the auditee plans to take in response to the finding: The district will ensure that adequate internal controls are instituted for compliance with allowable activities and costs restricted purpose requirements. This will be accomplished via the following measures: ? Device checkout is being transitioned from a building-based function to being under the purview of Technology Services. This will create a greater fidelity to the process within a direct chain of command. ? Continued development of training materials and documentation to ensure all Technology Service team members understand any new processes and procedures. o Conduct training sessions to familiarize staff with the transitioned role and provide guidance on best practices for device checkout. o Regularly update and maintain the documentation to reflect any changes or improvements made to the device checkout processes. ? Create a standardized process to account for system limitations in documenting device checkout and create a manual process for data archival to account for the identified limitations of our systems. o Implement regular audits to verify the accuracy and completeness of the manual archival process. o Submission of a feature request to the system vendor- a comprehensive list of required features and enhancements identified by the audit will be submitted to vendor to address the limitations of the current inventory system. o Follow up with the vendor regularly to track progress and prioritize the requested features. ? Surveying Parents for Unmet Need Requirements- A survey will be conducted to establish an unmet need for students that already have devices and for those receiving devices. o Distribute the survey to parents through various channels, such as the district?s unified communication system, Student Information System (SIS), email, and contact by telephone to encourage a high response rate by emphasizing the importance of the verification for device checkout processes to proceed. Anticipated date to complete the corrective action: 08.31.23

View Audit 30751 Questioned Costs: $1

Finding 38375 (2022-001)

None 2022

City of Kalispell

MT

Questioned Costs Procurement, Suspension & Debarment Reporting § 200.512

The City of Kalispell?s audit report for fiscal year 2022 had one finding related to the federal awards. Finding 2022-001 ? Late Audit Submission ? Coronavirus State and Local Fiscal Recovery Fund and National Infrastructure Investments Discretionary Grant Program The ongoing pandemic has caused del...

The City of Kalispell?s audit report for fiscal year 2022 had one finding related to the federal awards. Finding 2022-001 ? Late Audit Submission ? Coronavirus State and Local Fiscal Recovery Fund and National Infrastructure Investments Discretionary Grant Program The ongoing pandemic has caused delays that have led to the audit missing the required deadline. The City of Kalispell will work with Wipfli audit firm to ensure the audited financial statements are submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period.

View Audit 27576

Finding 38374 (2022-001)

Material Weakness 2022

Sparrow Health System

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-001 Condition: The Health System's controls in place for reporting submissions did not ensure the accuracy of the reporting submissions. Planned Corrective Action: Preparer will conduct a full walk-through of the entire submission with a reviewer who did not participate in prepa...

Finding Number: 2022-001 Condition: The Health System's controls in place for reporting submissions did not ensure the accuracy of the reporting submissions. Planned Corrective Action: Preparer will conduct a full walk-through of the entire submission with a reviewer who did not participate in preparation of the submission. Contact person responsible for corrective action: Matthew Nobis Anticipated Completion Date: Completed

View Audit 30344

Finding 38345 (2022-001)

Material Weakness 2022

Inchelium School District No. 70

WA

Subrecipient Monitoring Questioned Costs Internal Control / Segregation of Duties

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Stephanie Hance, 2 Hornet Ave, Inchelium, WA 99138 509 789-3513 Corrective action the ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Stephanie Hance, 2 Hornet Ave, Inchelium, WA 99138 509 789-3513 Corrective action the auditee plans to take in response to the finding: When or if the District enters into another project funded with federal dollars, they will ensure that Davis Bacon language is included in all contracts/purchasing documents. The District will create a spreadsheet to track the submittals of weekly certified payrolls. This tracking document will include the following data: Project Description/Subcontractor Vendor/Date SAM verified/Date Intent Filed and Project Number/Date Affidavit Filed/Position & Dates/Verified Prevailing Wage (State or Federal, whichever is higher). Federal purchasing requirements will be shared with all staff tasked to manage the project. Anticipated date to complete the corrective action: 08/31/23

View Audit 35167

Finding 38344 (2022-002)

Significant Deficiency 2022

The Meadows

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development The Meadows respectfully submits the following corrective action plan for the year ended September 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: September 30, 2022 The findings from the September 30, 2022 sch...

Housing and Urban Development The Meadows respectfully submits the following corrective action plan for the year ended September 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 35165

Finding 38342 (2022-001)

None 2022

Phoebe Putney Health System, INC

GA

Allowable Costs / Cost Principles Reporting Questioned Costs

Response to Finding: Management has acknowledged the inconsistency in the reporting of the Medicaid supplemental payments as a component of PPG?s Net Revenue from Patient Charges in quarters 1, 2, and 3 of calendar year 2019, and the impact this inconsistency had on the computation of lost revenues...

Response to Finding: Management has acknowledged the inconsistency in the reporting of the Medicaid supplemental payments as a component of PPG?s Net Revenue from Patient Charges in quarters 1, 2, and 3 of calendar year 2019, and the impact this inconsistency had on the computation of lost revenues in periods subsequent to calendar year 2019. We will update our calculations to reflect this finding and will retain adequate supporting documentation for this change should amounts be required to be reported in future periods. Further, we have evaluated the difference between the updated calculations and the Reporting Portal submissions and have determined this error had no impact on claimed lost revenue during Period 1, 2, or 3. Contact Person: Brian Church, CFO/CAO

View Audit 34007

Finding 38336 (2022-005)

Significant Deficiency 2022

Aleutians East Borough

AK

Questioned Costs Subrecipient Monitoring Reporting

Finding 2022-005 Deadline for Federal Single Audit ? Noncompliance and Internal Control over Compliance ? Significant Deficiency Corrective Action Plan Management will file the Form SF-SAC form soon and will submit the Form SFSAC on time in the future. Expected Completion Date June 30, 2023

View Audit 30167

Finding 38331 (2022-001)

None 2022

Bellevue University

NE

Reporting Questioned Costs

2022-001 U.S. Department of Education - Education Stabilization Fund - COVID-19 Higher Education Emergency Relief Funds - 84.425E & 84.425F Criteria or Specific Requirement - Management is responsible for the timely submission of quarterly public reporting for (a)(1) Institutional Portion, (a)(2), a...

2022-001 U.S. Department of Education - Education Stabilization Fund - COVID-19 Higher Education Emergency Relief Funds - 84.425E & 84.425F Criteria or Specific Requirement - Management is responsible for the timely submission of quarterly public reporting for (a)(1) Institutional Portion, (a)(2), and (a)(3) funds and (a)(1) Student Aid Portion, (a)(2), and (a)(3) funds as required for the Education Stabilization Fund. Planned Corrective Actions (Management's Response) - The December 31, 2021 quarterly reports were 18-23 days late, due to the implementation of the revenue recognition of the HEERF Funding in the general ledger. December 31, 2021 was the first quarter for recognizing Institutional HEERF Funds as a percentage of the total awarded HEERF Student Aid. The general ledger was not closed until January 28, 2022. At this time, the website was updated with the final HEERF institutional and student numbers. Going forward, the information is submitted before closing to make sure that the report is posted within the guidelines outlined in the Public Quarterly Reporting Requirements by the U.S. Department of Education. Anticipated Completion Date - January 28, 2022

View Audit 30742

Finding 38330 (2022-002)

None 2022

Bellevue University

NE

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

2022-002 - Student Financial Assistance Cluster - U.S. Department Of Education - Federal Direct Student Loans - 84.268 - Criteria or specific requirement ? Management is responsible for the reconciliation of the School Account Statement (SAS) data file to the institution?s financial records. Planned...

2022-002 - Student Financial Assistance Cluster - U.S. Department Of Education - Federal Direct Student Loans - 84.268 - Criteria or specific requirement ? Management is responsible for the reconciliation of the School Account Statement (SAS) data file to the institution?s financial records. Planned Corrective Actions (Management's Response) - The University has updated its procedures and policies to better align with their system conversion and continues to improve internal control over reconciliation and record retention. New procedures ensure through automation that the SAS files are downloaded from the federal aid system and processed on a regular monthly occurrence. The SAS information is stored at the student level and copies of the files are maintained in a secure network folder for future retrieval. The University storage of the SAS files and student records align with the federal recommendations and regulatory requirements, ranging from 3 to 7 years. Anticipated Completion Date - April 30, 2022

View Audit 30742

Corrective Action Plans

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