Corrective Action Plans

Finding 516747 (2024-002)

Significant Deficiency 2024

Sea Mar Community Health Center and Subsidiaries

WA

Reporting § 200.510

Finding Reference Number: 2024-002. Corrective Action: Sea Mar will train its accounting and finance staff to recognize the difference between a state and local grant and a federal grant by learning how to read and interpret the provisions of the gran and determine whether this is a federal or state...

Finding Reference Number: 2024-002. Corrective Action: Sea Mar will train its accounting and finance staff to recognize the difference between a state and local grant and a federal grant by learning how to read and interpret the provisions of the gran and determine whether this is a federal or state and local grant. The training will be conducted by the CFO and Controller of Sea Mar, and staff members will have to acknowledge they understand by signing acknowledgement forms stating they received the training and understand the differences. Staff will also be instructed not to rely on the name of grant because many times the name of the grant is not indicative of the agency that is funding the grant. Controls will also be developed to ensure the SEFA captures all the appropriate information and during the contract review process it will be noted whether grants are federal or not. Name of Contact Person: Dustin Greer, CFO, DustinGreer@seamarchc.org Projected Completion Date: 3/31/2025

View Audit 334705

Finding 516717 (2024-005)

Material Weakness 2024

Bolivar-Richburg Central School District

NY

Cash Management Reporting

Bank Reconciliations, Interfund Balances Reconciliations and Other Balance Sheet Accounts Year ended June 30, 2024 Auditors’ Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconciliation process the District’s general ledg...

Bank Reconciliations, Interfund Balances Reconciliations and Other Balance Sheet Accounts Year ended June 30, 2024 Auditors’ Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconciliation process the District’s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated. Once complete, the bank reconciliation should be reviewed by someone independent of the preparer. In addition, a worksheet should be developed which reconciles interfund balances on a monthly basis. Any differences in the reconciliation process should be immediately investigated. We recommend that asset and liability accounts be reconciled on a regular and routine basis. Further, reconciliations should be reviewed by management to ensure their accurate and timely completion. District’s Response: The School Business Administrator, Amy Ginnitti, and Treasurer, Hilary Hadden, will ensure that bank reconciliations are prepared in a timely manner and verify that balances within the general ledger cash accounts agree to the bank reconciliation, along with ensuring that interfund balances reconcile and that balance sheet asset and liabilities are reconciled to supporting documentation for the year ending June 30, 2025.

View Audit 334694

Finding 516682 (2024-007)

Material Weakness 2024

Progressive Community Health Centers, Inc.

WI

Questioned Costs Reporting Allowable Costs / Cost Principles

The Organization is unable to amend its erroneously submitted FFR. As funds that had already been spent on expenditures within the initial period of performance were erroneously reported as needing to be carried over, no reallocation of grant expenditures was needed. The Organization has also review...

The Organization is unable to amend its erroneously submitted FFR. As funds that had already been spent on expenditures within the initial period of performance were erroneously reported as needing to be carried over, no reallocation of grant expenditures was needed. The Organization has also reviewed our internal process for FFR submission. In general, we do not have carryover on our FFR, and this error occurred due to the additional Covid-19 funding the organization had received. Relevant staff participated in a training focused on CHC grants management matters, including preparation of the FFR, in December 2024 and will continue to look for learning opportunities to support and challenge compliance matters. Official Responsible for Ensuring the Corrective Action Plan: Danielle Hahn, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization has implemented the corrective action plan as of December 2024 and will continue to monitor throughout the year.

View Audit 334670 Questioned Costs: $1

Finding 516667 (2024-002)

Significant Deficiency 2024

Weston County School District No. 7

WY

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting

December 3, 2024 To Whom It May Concern: This letter is in response to the audit finding identified in the annual district financial report for fiscal year ending June 30, 2024 issued by Leo Riley & Co. This letter addresses the compliance findings 2024-001 and 2024-002 regarding internal controls....

December 3, 2024 To Whom It May Concern: This letter is in response to the audit finding identified in the annual district financial report for fiscal year ending June 30, 2024 issued by Leo Riley & Co. This letter addresses the compliance findings 2024-001 and 2024-002 regarding internal controls. Weston County School District #7 achnowledges that, dues to the small office staff, it makes it impractical for the district to achieve full separation of the accounting functions in the business office. The District believes it has mitigated the risks associated with this limitation through use of carious controls and segregation of function to the greatest extent possible. The governing board is also involved in the approval process being the final authority over accounts payable expenditures. The District utilizes the accounting manual as provided by the Wyoming Department of Education. The Business office staff, district administrative staff, and the school board are fully aware of the limitations in this area and have a heightened awareness when performing their duties to further mitigate risks. Roxie Taft Business Manager 307-468-2461

View Audit 334659

Finding 516664 (2024-001)

Significant Deficiency 2024

Multnomah County School District No. 3

OR

Reporting

a. Significant Deficiency- SA-2024-1 -- The auditor noted during testing of indirect expenditures, it was noted that the district overcharged the indirect expenditures due to being calculated off estimates rather than actual expenditures. The federal program being audit was 84.425 Elementary and Sec...

a. Significant Deficiency- SA-2024-1 -- The auditor noted during testing of indirect expenditures, it was noted that the district overcharged the indirect expenditures due to being calculated off estimates rather than actual expenditures. The federal program being audit was 84.425 Elementary and Secondary School Emergency Relief Fund. The auditor's recommendation is that the District charge indirect expenditures based on actual expenditures. b. The district completed the correcting journal entry 2179 to bring grant expenditures in agreement with Schedule of Expenditures of Federal Awards dated 6/30/24. c. In the future when journal entries are being done a separate worksheet will be prepared to go along with journal entry support to show calculations and how expenditures will tie to actual general ledger expenditures .

View Audit 334654

Finding 516662 (2024-002)

Material Weakness 2024

Central Oregon Regional Housing Authority

OR

Period of Performance Reporting Matching / Level of Effort / Earmarking

Response to Finding 2024-002 Federal Award Agency: Department of the Treasury Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company attempted to submit proposed 2023-2024 budgets and financial reports includi...

Response to Finding 2024-002 Federal Award Agency: Department of the Treasury Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company attempted to submit proposed 2023-2024 budgets and financial reports including form RD 3560-7 within the proscribed timeframe but encountered technical issues relating utility allowances. After an initial attempt to remediate the technical issue with RD, the property management company failed to submit the proposed budget. Corrective Action: 1. The housing authority is in the process of transitioning to a new property management company which will have better technical resources to resolve similar issues. Furthermore, the housing authority will institute a checklist with the new property management company which will include submission of the annual proposed budget and financial reports which will be reviewed by the housing authority for compliance. Date of Planned Corrective Action: Immediately following being notified of this finding.

View Audit 334644

Finding 516647 (2024-005)

Material Weakness 2024

West River Transit

ND

Procurement, Suspension & Debarment Cash Management Reporting

2024-005: Documentation Contact Person – Carol Anderson, Executive Director Corrective Action Plan – This finding is noted together with the Board. The Organization will keep copies of quarterly NDDOT reimbursement reports to support the audit of federal programs. Completion Date – The Organization ...

2024-005: Documentation Contact Person – Carol Anderson, Executive Director Corrective Action Plan – This finding is noted together with the Board. The Organization will keep copies of quarterly NDDOT reimbursement reports to support the audit of federal programs. Completion Date – The Organization will implement the change in the fiscal year ended on June 30, 2025.

View Audit 334624

Finding 516608 (2024-001)

Significant Deficiency 2024

Prince George's Community College

MD

Subrecipient Monitoring Reporting Significant Deficiency

For the Year Ended June 30, 2024 All Programs Type of Finding: Significant Deficiency over Financial Reporting Repeat Finding: Yes Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2024. The Accounting Officer wi...

For the Year Ended June 30, 2024 All Programs Type of Finding: Significant Deficiency over Financial Reporting Repeat Finding: Yes Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2024. The Accounting Officer will revise and update the month-end and year-end closing activities to include detailed procedures, the roles of those responsible for the closing process, and strict monthly and yearly deadlines that support timely financial reporting. The Accounting Officer will monitor weekly the closing process to ensure that the month-end and year-end processes are competed on time. The Accounting Officer will meet with the Controller every two weeks to discuss the status of the month-end and year-end close. When the audit starts the Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit is completed in a timely manner. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Interim Controller will post, recruit, and hire the Senior Accountant and Payroll Officer positions for additional resources with appropriate accounting experience and knowledge. Completion Date: March 31, 2025 Dwight Washington Interim Controller

View Audit 334598

Finding 516601 (2024-001)

Significant Deficiency 2024

Harford County, Maryland

MD

Reporting

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that the organization implement stronger internal controls over the SEFA preparation process and consistent training among County staff. This should include: -A thorough review and reconc...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that the organization implement stronger internal controls over the SEFA preparation process and consistent training among County staff. This should include: -A thorough review and reconciliation of expenditures to ensure they are reported in the correct period. -A thorough review and reconciliation of SLFRF reports to ensure they are complete and accurate before submission. -Training for staff involved in the SEFA preparation to ensure they understand the requirements for accurate reporting. -Periodic internal audits to verify compliance with federal reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A more thorough review and reconciliation of expenditures will be completed throughout the year and at year end, including the SLFRF reports, to ensure they are complete and accurate before submission. This process will include a reviewer to ensure that expenditures are captured within the correct reporting period and prevent other reporting errors. Training will be provided to all individuals working on the SEFA to ensure the requirements for accurate reporting are understood and periodic internal audits by a reviewer will be done to verify compliance with federal reporting requirements. Name(s) of the contact person(s) responsible for corrective action: Rick Pernas Planned completion date for corrective action plan: The corrective action plan will start immediately and will continue indefinitely. December 6, 2024 If the Department of the Treasury (Treasury) Office of Inspector General (OIG) has questions regarding this plan, please call Rick Pernas at 410-638-3416.

View Audit 334578

Finding 516555 (2024-006)

Significant Deficiency 2024

United Way of the Battle Creek and Kalamazoo Region

MI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.303

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on journal entries related to their federal grant program. Without a review process, there is an increased risk of inaccurate financial reporting and potential noncompliance. A...

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on journal entries related to their federal grant program. Without a review process, there is an increased risk of inaccurate financial reporting and potential noncompliance. Auditor Recommendation. We recommend that the Organization implement a formal review and approval process for all journal entries related to federal grant programs. Corrective Action. Management will implement an independent monthly review of all journal entries, including those related to the federal grant programs. The designated reviewer will be a senior accounting team member or equivalent who does not have the ability to create or approve journal entries in the general ledger system. The designated reviewer will compare the entries to ensure proper documentation, accurate amounts, correct coding, and compliance with the applicable federal grant regulations. Any discrepancies or issues identified during the review will be documented, and corrective actions will be taken immediately. The reviewer will sign off on the entries, confirming that all journal entries meet required standards. Responsible Person. Chris Sargent, President & Executive Officer Anticipated Completion Date. March 31, 2025

View Audit 334487

Finding 516545 (2024-004)

Significant Deficiency 2024

United Way of the Battle Creek and Kalamazoo Region

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on quarterly grant expenditure reports before submission. This can cause an increased risk that reports filed could contain errors and not be detected and corrected on a timely...

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on quarterly grant expenditure reports before submission. This can cause an increased risk that reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation. We recommend that the Organization review its procedures for compiling financial data for external reporting purposes and develop an independent review process before report submission. Corrective Action. Management will implement a formal process requiring an independent review of all federal quarterly grant expenditure reports before submission. The designated reviewer will be a senior staff member or an individual independent of the preparation and approval process. This person will have sufficient expertise in grant management and financial reporting. The reviewer will carefully verify the accuracy of the data, confirm that all expenditures are correctly categorized, ensure compliance with grant terms, and validate calculations. Responsible Person. Chris Sargent, President & Executive Officer Anticipated Completion Date. January 31, 2025

View Audit 334487

Finding 516536 (2024-002)

Material Weakness 2024

Housing Authority of the City of Carrollton, Missouri

MO

Internal Control / Segregation of Duties Special Tests & Provisions Cash Management

The Housing Authority of the Town of Carrollton, Missouri, is a small PHA defined by HUD and lacks in segregation of duties for Internal Control. The Director has developed a spreadsheet to track obligation dates, amounts, contracts, and expenses to justify the amount obligated each month in the sy...

The Housing Authority of the Town of Carrollton, Missouri, is a small PHA defined by HUD and lacks in segregation of duties for Internal Control. The Director has developed a spreadsheet to track obligation dates, amounts, contracts, and expenses to justify the amount obligated each month in the system.

View Audit 334475

Finding 516531 (2024-002)

Significant Deficiency 2024

Open Door Health Services, INC

IN

Reporting

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-002: • Open Door Health Services, Inc. continues to focus on the controls related to both the filing and review processes of these required reports before final submission. • Open Do...

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-002: • Open Door Health Services, Inc. continues to focus on the controls related to both the filing and review processes of these required reports before final submission. • Open Door Health Services, Inc. has filed final reports that corrected the errors in the interim reports in two of the three reports that had errors.

View Audit 334460

Finding 516509 (2024-002)

Significant Deficiency 2024

Berklee College of Music, Inc.

MA

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Responsible Individual: Joan Romano, Registrar Contact Information: jromano2@berklee.edu, 617-747-2475 Corrective Actions: Management concurs with the recommendations provided. The Registrar’s Office will implement a reconciliation of the Ellucian Colleague Enrollment Information and data provided t...

Responsible Individual: Joan Romano, Registrar Contact Information: jromano2@berklee.edu, 617-747-2475 Corrective Actions: Management concurs with the recommendations provided. The Registrar’s Office will implement a reconciliation of the Ellucian Colleague Enrollment Information and data provided to NSC (the National Student Clearinghouse). The reconciliations will be reviewed by Ari Kaufman, Associate Registrar, and confirmed by Joan Romano, Registrar before submission to ensure that it’s performed timely and accurately. Notifications or any discrepancies will be sent to NSC immediately informing them of any necessary corrections. Estimated Date of Completion: March 31, 2025 Status of Completion: In Process

View Audit 334419

Finding 516497 (2024-001)

None 2024

Yeshiva University

NY

Student Financial Aid Reporting

Management agrees that the current year’s finding is related to the prior year finding and the recommendations should be to ensure staff are aware of the University’s policies and procedures in order to ensure timely enrollment reporting. A delay in reporting enrollment information to NSLDS was brou...

Management agrees that the current year’s finding is related to the prior year finding and the recommendations should be to ensure staff are aware of the University’s policies and procedures in order to ensure timely enrollment reporting. A delay in reporting enrollment information to NSLDS was brought on by a lag in reporting to National Student Clearinghouse “NSC” due to corrupted “Graduates Only” files. This lag was exacerbated by the time it took to remedy the output files by the University’s ITS department. Off-cycle “Degree Verify” files were submitted to mitigate the impact and allow for the earliest possible SSCR date. This strategy was not effective in all cases. YU is confident that all students were reported correctly (other than the 4 found through the audit). To correct this mistake in the future, the Registrar will implement a process by which NSLDS Graduation status checks are performed, on a sample basis, based on the Grad Only files sent to NSC. We believe this finding will be remediated in fiscal 2025 by correcting the graduation status of the four NSLDS identified with problems in fiscal 2024. In order to instill confidence in our processes, we will return to NSLDS to review all potentially, impacted graduated students during the outage period and assure that they were reported properly.

View Audit 334398

Finding 516478 (2024-001)

Material Weakness 2024

Wallace Stegner Academy

UT

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER f...

Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2022 to June 30, 2023. Wallace Stegner Academy did not properly report the correct amount of ESSER expenditures by specific positions supported with GEER and ESSER funds and the number of full-time equivalent positions for all GEER and ESSER funds. Responsible Individuals: Accountant and Executive Director Corrective Action Plan: Management will provide the USBE with the correct amount of ESSER expenditures by specific positions supported with GEER and ESSER funds and the number of full-time equivalent positions for all GEER & ESSER funds. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.

View Audit 334387

Finding 516398 (2024-005)

None 2024

McMurry University

TX

Reporting Internal Control / Segregation of Duties

Inaccurate TRIO Reporting Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.042A Finding Summary: Certain line items of the Annual Performance Report (APR) included inaccurate student information. Responsible Individuals: Jessica Thomp...

Inaccurate TRIO Reporting Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.042A Finding Summary: Certain line items of the Annual Performance Report (APR) included inaccurate student information. Responsible Individuals: Jessica Thompson, TRIO Project Director Corrective Action Plan: We agree with the auditors’ findings and recommendations. Previously, a spreadsheet was used to maintain student information for input in the APR. To ensure the most up to date information is used, this student information will now be input using the university student services account system. Additionally, the APR will be reviewed by the finance department prior to submission. Anticipated Completion Date: December 31, 2024

View Audit 334328

Finding 516389 (2024-003)

Material Weakness 2024

McMurry University

TX

Student Financial Aid Material Weakness Reporting

R2T4 Finding Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268, 84.063 and 84.007 Finding Summary: Errors in return to Title IV calculations: Calculations for five students included various errors. Errors included one late determin...

R2T4 Finding Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268, 84.063 and 84.007 Finding Summary: Errors in return to Title IV calculations: Calculations for five students included various errors. Errors included one late determination of withdrawal date (more than 30 days after the end of the period of enrollment), three returns completed more than 45 days after the withdrawal date, two incorrect percentage of aid earned calculations, and one overpayment to the Department of Education. Responsible Individuals: Tim Sechrist, Director of Financial Aid Corrective Action Plan: We agree with the auditors’ findings and recommendations. Financial Aid Office staff that will deal with withdrawals and returns will complete the FSA Training Webinar Videos for R2T4. These include the R2T4 Essentials and R2T4 Modules webinars available online. We will implement a second review of calculations with an additional staff member added to the process. We will have the Financial Aid Counselor review withdrawals as they are received and complete the preliminary calculation. The Counselor will pass the preliminary calculation to the Director of Financial Aid for review prior to processing the returns. We will work with the Online Learning Office to report and retain academic activity for distance education students. Anticipated Completion Date: December 31, 2024

View Audit 334328

Finding 516378 (2024-004)

Material Weakness 2024

Clatsop Community College

OR

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

Recommendation: We recommend the College implement an internal control that ensures timely and accurate reporting. We also recommend the College implement changes in processes and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and a...

Recommendation: We recommend the College implement an internal control that ensures timely and accurate reporting. We also recommend the College implement changes in processes and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have documented and tested enrollment reporting to National Student Clearinghouse from our new SIS, Colleague. NSC is working with us to get our enrollment current. Once hired, our Dean of Students / Registrar will partner with the Enrollment Systems Analyst to ensure enrollment reporting is timely and accurate. Name(s) of the contact person(s) responsible for corrective action: Dean of Students (Interim Sarah Geleynse, position to be hired Winter 2025) Planned completion date for corrective action plan: 6/30/2025

View Audit 334325

Finding 516372 (2024-002)

Significant Deficiency 2024

Clatsop Community College

OR

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility § 200.303

Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. In addition, the College should revise their procedures to include documentation of the key control. Explanation...

Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. In addition, the College should revise their procedures to include documentation of the key control. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have updated our procedure to reconcile Pell and Loans twice monthly to be able to catch any reporting errors within the 15-day reporting window. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Implemented September 2024

View Audit 334325

Finding 516320 (2024-001)

Material Weakness 2024

Davinci Academy of Science and the Arts

UT

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Summary: DaVinci Academy of Science and the Arts is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of ...

Finding Summary: DaVinci Academy of Science and the Arts is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2022 to June 30, 2023. DaVinci Academy of Science and the Arts did not properly report the correct amount of all ESSER funds expended. Responsible Individuals: Business Manager and Executive Director Corrective Action Plan: Management will provide the USBE with the correct the amount of all ESSER funds expended. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.

View Audit 334150

Finding 516293 (2024-001)

None 2024

Flossmoor School District 161

IL

Reporting § 200.512

Identifying Number: 2024-001 Finding: Untimely Submission of the Data Collection Form Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are com...

Identifying Number: 2024-001 Finding: Untimely Submission of the Data Collection Form Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis. The Business Office will continue to follow internal policies and procedures, including deadlines for fiscal year-end process. Contact Person Responsible for Corrective Action Plan: Frances A. LaBella, Associate Superintendent Completion Date: December 30, 2024

View Audit 334142

Finding 516280 (2024-003)

Significant Deficiency 2024

Western Oregon University

OR

Reporting Special Tests & Provisions Student Financial Aid

Finding: 2024-003 Federal Agency Name: U.S. Department of Education Assistance Listing Number(s): 84.007, 84.033, 84.038, 84.063, and 84.268. Program Name: Student Financial Assistance Cluster Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for ti...

Finding: 2024-003 Federal Agency Name: U.S. Department of Education Assistance Listing Number(s): 84.007, 84.033, 84.038, 84.063, and 84.268. Program Name: Student Financial Assistance Cluster Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third‐party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. The University pushed through the changes in enrollment status to the Clearinghouse timely and accurately based upon the student’s enrollment status; however, the change in enrollment status was not pushed through all the way to NSLDS resulting in inaccurate and untimely records within NSLDS. Responsible Individuals: Kella Helyer, Director of Financial Aid and Amy Clark, University Registrar Corrective Action Plan: There is documentation of the student’s enrollment status in the National Student Clearinghouse (NSC) for each month starting Fall term 2023. The enrollment reporting process functions such that each month, the National Student Loan Data System (NSLDS) sends a file to NSC for the students who have been awarded federal aid. NSC then sends a file back to NSLDS for the students on the list. This return file then updates the NSLDS enrollment reporting section in their system. NSC will not send enrollment for students if they are not on the NSLDS list. To do so would be a FERPA violation. For the student in question, NSLDS did not place their name on the list for reporting enrollment until June 2024. A second call to NSLDS has been placed requesting a response as to why this student was not reported. Anticipated Completion Date: 12/6/2024

View Audit 334105

Finding 516257 (2024-007)

Material Weakness 2024

Minnesota Housing Finance Agency

MN

Reporting § 200.502 § 200.510 § 200.512

The Agency updated procedures for developing the SEFA in accordance with 2 C.F.R. 200.510 (b) to include the following process improvements: The agency has modified its current process in determining the value of federal awards expended for the various federal loans in Federal, which will include al...

The Agency updated procedures for developing the SEFA in accordance with 2 C.F.R. 200.510 (b) to include the following process improvements: The agency has modified its current process in determining the value of federal awards expended for the various federal loans in Federal, which will include all Federal loans within their affordability period in the compliance period. The compliance period requirements under the guidance §200.502 (b) are any new loans made or received during the audit period that are still within their affordability period. Add an additional process step regarding the requirements for the SEFA to be presented accurately when an expenditure is reclassified to another general ledger account across all programs to ensure the SEFA presentation accounts for the correct expenditures during the audit period. The agency has modified its current process to ensure the direct and indirect costs charged to the federal programs include only the costs incurred during the current fiscal year.

View Audit 334071

Finding 516255 (2024-001)

Significant Deficiency 2024

Wingate University

NC

Student Financial Aid Special Tests & Provisions Reporting

Name of Responsible Individual: Maria Taylor, Registrar & Jenn Hall, Director of Financial Aid Corrective Action: It was identified during the Student Financial Aid audit that Wingate University (WU) is out of compliance with the enrollment reporting requirements for two students (one student at th...

Name of Responsible Individual: Maria Taylor, Registrar & Jenn Hall, Director of Financial Aid Corrective Action: It was identified during the Student Financial Aid audit that Wingate University (WU) is out of compliance with the enrollment reporting requirements for two students (one student at the campus level and one student at both the campus level and program level). We currently contract with the National Student Clearinghouse (NSC) for enrollment reporting and have identified the compliance issue to be a disconnect between the reporting requirements in place with NSC and WU Institutional policy. For each identified student, the student was permitted by WU policy to complete their degree requirements after the end of the academic term. When reporting the Graduated status in NSC, the Registrar is required to select the last date of the term as the Graduation Date instead of the date the student actually completed their degree requirements. When this occurs more than 60 days from the end of the term, the student is noted as out of compliance with reporting requirements due to the limitation identified with NSC. The Registrar and Director of Financial Aid will work with NSC to identify a solution for reporting the actual completion date for a student when it occurs after the conclusion of the standard term and outside of the reporting definitions offered by NSC. If a viable solution cannot be identified with NSC, we will establish a policy to manually update data in NSLDS for impacted students to meet the 60-day reporting requirements for enrollment status changes. Anticipated Completion Date: May 31, 2025

View Audit 334066

Corrective Action Plans

Filters