Corrective Action Plans

Finding 371416 (2023-002)

Significant Deficiency 2023

PA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

On a monthly basis, the Registrar will download the Registration Status report from the student information system and review the report for accuracy to ensure all enrollment changes are captured. Once the review is complete, the information will be uploaded to the National Student Clearinghouse.

View Audit 293097

Finding 371411 (2023-001)

Significant Deficiency 2023

Realife Cooperative of New Ulm

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, ...

Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 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 of 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 293083

Finding 371410 (2023-001)

Significant Deficiency 2023

Realife Cooperative of Mankato

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, ...

Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 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 of 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 293080

Finding 371407 (2023-003)

Material Weakness 2023

Hope Haven, Inc.

IA

Reporting Material Weakness

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: Medicaid Cluster- Medical Assistance Program Federal Financial Assistance Listing #93.778 Compliance Requirement: Other- Preparation of Consolidated Schedule of Expenditures of Federal Awards Finding Summary...

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: Medicaid Cluster- Medical Assistance Program Federal Financial Assistance Listing #93.778 Compliance Requirement: Other- Preparation of Consolidated Schedule of Expenditures of Federal Awards Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the consolidated schedule of expenditures of federal. As auditors, we were requested to draft the consolidated schedule of expenditures of federal awards. Responsible lndividuals:J Terry Meyer, CFO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the consolidated schedule of expenditures of federal awards and accompanying notes. We requested that our auditors, Eide Bailly LLP, prepared the consolidated schedule of expenditures of federal awards and the accompanying notes to the consolidated schedule of expenditures of federal awards as a part of their single audit. We have designated a member of management to review the drafted consolidated schedule of expenditures of federal awards and accompanying notes. Anticipated Completion Date: Ongoing

View Audit 293065

Finding 371403 (2023-001)

Significant Deficiency 2023

Batavia Public School District 101

IL

Reporting

The District will implement a process to track the submission time of the data collection form and audit package.

View Audit 293047

Finding 371398 (2023-001)

Significant Deficiency 2023

The Foodbank of Monmouth and Ocean Counties, Inc. Dba: Fulfill

NJ

Reporting Significant Deficiency Internal Control / Segregation of Duties

SIGNIFICANT DEFICIENCY 2023-001 Internal Control over Compliance (Reporting) Recommendation: Management put processes in place to ensure timely preparation and review of required performance reports in accordance with the terms of the state grant award. Explanation of disagreement with audit findi...

SIGNIFICANT DEFICIENCY 2023-001 Internal Control over Compliance (Reporting) Recommendation: Management put processes in place to ensure timely preparation and review of required performance reports in accordance with the terms of the state grant award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Response by management to the finding: This was the only performance report that was not submitted timely (it was due October 2022) before a grant tracking system was deployed in December 2022. A grant management team comprised of key staff from each department (Development, Finance, Operations, and Programs) meet twice monthly to consider new grants and to review and track the progress of awarded grants. The team maintains a master list of restricted grants and each restricted grant is assigned a grant number that is recorded with associated revenue and expense transactions in the General Ledger. Department and Program codes have also been deployed, and depending on the restriction, these can be assigned to each grant to identify eligible expenses that can be subsequently assigned as grants are released. Name of the contact person responsible for corrective action: Andre Solomon, Vice President of Finance and Administration Planned completion date for corrective action plan: Completed

View Audit 293028

Finding 371396 (2023-001)

Significant Deficiency 2023

Brenau University

GA

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Finding 2023-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, 6 students within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the University re...

Finding 2023-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, 6 students within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the University review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance with Federal Requirements. Persons Responsible for Corrective Action: Liz Force, University Registrar & Director of Records; Pam Barrett, Associate Vice President & Director of Financial Aid Planned Corrective Action: Brenau University contracts with the National Student Clearinghouse (NSC) to perform routine enrollment reporting required by Title IV Federal Student Aid regulations. The University's student information system contains a program designed to compile enrollment data for transmission to NSC in accordance with specifications provided by the National Student Loan Data System (NSLDS). We conducted a detailed review of the November 2022 NSLDS Reporting Guide and engaged the University's student information system vendor, who reviewed the current software logic and installed the modifications necessary to become compliant in this area. Anticipated Completion Date: November 7, 2023

View Audit 293023

Finding 371373 (2023-006)

Material Weakness 2023

Culver Community School Corporation

IN

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-006 Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation did not submit annual reports in a timely manner during the first year of the audit period. Reimbursement requests included invoices which had been reimbursed previously and some ...

FINDING 2023-006 Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation did not submit annual reports in a timely manner during the first year of the audit period. Reimbursement requests included invoices which had been reimbursed previously and some request did not agree with supporting documentation. Recommendation We recommended that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure reports are submitted timely and supporting documentation is used and retained for reimbursement requests. Contact Person Responsible for Corrective Action: Casey Howard Contact Phone Number: 574-842-3364 x806 Views of the Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Reporting – The Treasurer and Deputy Treasurer will review and approve all grant reporting with Komputrol reports and grant approval. All deadlines will be submitted prior to due dates. The Superintendent, Treasurer, Deputy-Treasurer and/or Grant Writer will review all grant reimbursement requests prior to submission for accuracy. Anticipated Completion Date: Completed March 2023 – February 2024 INDIANA STATE

View Audit 293012 Questioned Costs: $1

Finding 371342 (2023-002)

Material Weakness 2023

Greencastle Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-002 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Reports submitted were not substantiated by the ledgers. Contact Person Responsible for Corrective Action: Kellie Romer (Corporation Treasurer/Finance Director) Contact Phone Number and...

FINDING 2023-002 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Reports submitted were not substantiated by the ledgers. Contact Person Responsible for Corrective Action: Kellie Romer (Corporation Treasurer/Finance Director) Contact Phone Number and Email Address: 765-653-9771 Ext. 1010, kromer@greencastle.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The school corporation will establish a proper system for internal controls and develop procedures to ensure reports are supported by the financial records. Anticipated Completion Date: Immediately 2/8/2024

View Audit 293010

Finding 371252 (2023-005)

Significant Deficiency 2023

Mount Mercy University

IA

Student Financial Aid Reporting Significant Deficiency

Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063, 93.264 Recommendation: We recommend the University evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accur...

Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063, 93.264 Recommendation: We recommend the University evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We disburse aid weekly and we have implemented a plan to review the reported disbursements in COD to ensure they are being reported accurately. Name(s) of the contact person(s) responsible for corrective action: Mark Freed Planned completion date for corrective action plan: June 30, 2023

View Audit 292961

Finding 371251 (2023-004)

Significant Deficiency 2023

Mount Mercy University

IA

Student Financial Aid Reporting Significant Deficiency

Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063, 93.264 Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. E...

Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063, 93.264 Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar’s Office has implemented a review to help identify students who may not be returning the following semester so they can be reported in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Mark Freed Planned completion date for corrective action plan: June 30, 2023

View Audit 292961

Finding 371240 (2023-001)

Material Weakness 2023

Milwaukee Institute of Art and Design, Inc.

WI

Reporting Special Tests & Provisions Student Financial Aid

Corrective Action Plan For the Year Ended May 31, 2023 Finding 2023-001 Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial assistance cluster. Finding Type: Noncompliance and material weakn...

Corrective Action Plan For the Year Ended May 31, 2023 Finding 2023-001 Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial assistance cluster. Finding Type: Noncompliance and material weakness in internal control over compliance relating to special tests. Criteria: The Institute is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately and timely reporting significant data elements under the Campus- Level and Program-Level records within the National Student Loan Data System (NSLDS) that DOE considers high risk. Statement of Condition: Management implemented controls that specifically addressed the circumstances surrounding prior year finding 2022-001. Management's review of the enrollment reporting did not detect other errors on certain student data elements or timely reporting. Certain student records within the NSLDS were identified with inaccurate data elements and not timely reported. Questioned Costs: Questioned costs could not be determined. Context: 10 students were identified with inaccurate data elements and not timely reported out of a total of 25 students tested. Cause: The Institute’s internal control over compliance did not detect and correct the errors. The preparer incorrectly input the student's effective date and status into NSLDS resulting in inaccuracies in significant Campus- Level and Program-Level enrollment data elements that DOE considers high risk. Effect: The Institute incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is information that DOE considers high risk and the Institute’s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to DOE. A review performed by an appropriate individual separate from the preparer prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. Status: Completed February 2024 Corrective Action: Management agrees with the finding. Through internal investigation, it was determined that there was a procedural issue with the manual entry of two date fields which both need to be the same when submitted to National Student Clearinghouse (NSC). Human error during these manual checks caused one data field to be correct, and the other incorrect. This error has been fixed so that both fields will always be the same and accurate. We have also updated our enrollment reporting procedures to have the registrar log into NSLDS monthly to confirm that the prior month NSC status changes are properly recorded in NSLDS. Contact Jean Weimer Registrar 414-847-3272 jeanweimer@miad.edu Submitted Feb 23, 2024

View Audit 292954

Finding 371236 (2023-001)

Significant Deficiency 2023

Community Action of Greene County, Inc.

NY

Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.501

Finding - The organization did not submit the audit and data collection form within the nine-month due date for the fiscal year 2022. • The Fiscal Director position has not been continuously filled, and since COVID 19 it has proven difficult to hire qualified staff at the rate of pay offered by the ...

Finding - The organization did not submit the audit and data collection form within the nine-month due date for the fiscal year 2022. • The Fiscal Director position has not been continuously filled, and since COVID 19 it has proven difficult to hire qualified staff at the rate of pay offered by the Agency. The Fiscal Director is responsible for providing training and supervision to staff, and for completing such tasks as working with our Auditors and scheduling the annual audit. The Organization has hired a CFO for hire however, there are still sometimes difficulty in maintaining steady work flow, meeting deadlines and ensuring year end closing entries and reconciliations are completed timely. In addition, the Auditors contracted with the Agency have begun their reviews much later than they had pre-Covid, also lending to difficulty in meeting deadlines. • Community Action of Greene County Inc. has implemented a 9 day pay period and is considering a 4 day work week pilot in effort to attract and retain staff. The Agency will continue to take such actions to improve employee retention and engagement. • Community Action of Greene County Inc. will continue to incorporate automated accounting and payroll processes to improve the efficiency and accuracy of fiscal reporting. • A year end closing checklist and calendar will be developed and utilized by the fiscal staff as of Spring 2024. The completed checklist will be shared with the Executive Director following the close out period. • The Executive Director will schedule the Auditors to begin their reviews withing 90 days of year end as a condition of their contract. • The Executive Director is responsible for ensuring this corrective action plan is implemented.

View Audit 292948

Finding 371215 (2023-001)

Significant Deficiency 2023

Robert Morris University

PA

Student Financial Aid Matching / Level of Effort / Earmarking Cash Management

February 28, 2024 Audit Response to Finding 2023-001 to Uniform Guidance Audit - Enrollment reporting to National Student Clearinghouse Analysis: During the spring 2023 graduate only submission to the National Student Clearinghouse (NSC), Robert Morris University (University) incorrectly queried...

February 28, 2024 Audit Response to Finding 2023-001 to Uniform Guidance Audit - Enrollment reporting to National Student Clearinghouse Analysis: During the spring 2023 graduate only submission to the National Student Clearinghouse (NSC), Robert Morris University (University) incorrectly queried the wrong student population of graduates from Banner (student information system) as a result of human error, which resulted in the untimely reporting of spring 2023 graduates to the NSC. There were also exceptions found attributable to off-cycle graduates who had degrees conferred but the University had not updated their status to “graduated” in the NSC in a timely manner. Upon further review, the University determined extenuating circumstances (i.e. completion of all paperwork, and assignments, incomplete grade(s) existed for these students’ and their graduation date fell outside of the normal graduation date of their peers for that semester cohort. Since the University only typically submits graduate only files to the NSC three times a year (Spring, Summer, and Fall), these students were not reported to the NSC in a timely manner. Based on the findings noted above - and in the prior year Uniform Guidance audit, Robert Morris University (University) voluntarily undertook an exercise to self-audit the accuracy of all clearinghouse data submissions dating back to the implementation of the Banner Student Information System (SIS) in Fall 2021. At the conclusion of the self-audit, 127 students were found to have records of enrollment at the University, but were excluded from clearinghouse submissions during the period (July 2021 - November 2023) under self-audit. The University determined the omissions to be a combination of several factors; including, initial limitations in reporting capabilities as result of the Banner SIS conversion in Fall 2021 and overall process regarding review and submission of clearinghouse data. Response: Graduate Reporting The spring 2023 graduate file submission error was identified internally by RMU in July 2023 and all spring 2023 graduates were reported to the NSC at that time - albeit untimely. The University deemed this to be an isolated incident. For the off-cycle graduate exceptions, the University is increasing the frequency of submissions to the NSC to include mid-term submissions in addition to the end of semester submissions as usual practice. By increasing the frequency of submissions, the University believes this will capture the off-cycle graduates in a timely manner. Expected completion prior to May 31, 2024. Lookback Analysis As of the date of this letter, RMU has corrected all but 15 of the 127 errors and is working directly with representatives from the National Student Clearinghouse (NSC) and National Student Loan Data System (NSLDS) to resolve the remaining 15 errors as soon as possible. Expected completion prior to May 31, 2024. As a result of the findings noted above, the University’s Office of Data and Analytics (UDA) independently reviews all NSC files/extractions (graduate only and monthly enrollment reporting) from Banner prior to submission to the NSC. A member of UDA cross references the NSC file’s/extractions with other Banner student enrollment information for that time period to make sure the file is complete and accurate. The Registrar only submits files to the NSC after approval by the UDA and reports submission results back to the UDA after they are processed by the NSC. Conclusion: The University deems that the correction action steps outlined above will sufficiently resolve the findings and prevent any future instances of untimely reporting of enrollment and graduate data to the NSC and the NSLDS. Regards, Keith A. Roeper Chief Financial Officer and Vice President for Business Affairs Responsible Party

View Audit 292923

Finding 371214 (2023-001)

None 2023

Wartburg College

IA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

We identified two issues that lead to inaccurate reporting of enrollment statuses to NSLDS. One was human error; the other was a result of an override we had in the report to pull enrollment data. Our Institutional Research Office had the overrides in the enrollment report removed and developed a sy...

We identified two issues that lead to inaccurate reporting of enrollment statuses to NSLDS. One was human error; the other was a result of an override we had in the report to pull enrollment data. Our Institutional Research Office had the overrides in the enrollment report removed and developed a system where they will upload enrollment reports monthly to the Clearinghouse which will then update enrollment in NSLDS. This will also eliminate the need for the human task we had embedded in the withdraw reporting process. In addition, we are researching the possibility of reviewing withdrawal or graduation dates compared to the effective dates and enrollment statuses reported to the NSLDS to make sure they are accurate. At the time of the audit, a graduation date that past had not been reported to NSLDS. We did not have the final transcript from the study abroad institution to confirm all graduation requirements had been met. The graduation date has since been reported but it was not within the required timeframe. In the future we plan to do more aggressive outreach to the study abroad institution to receive final transcripts sooner. Name(s) of Contact Person(s) Responsible for Corrective Action: Jen Sassman, Executive Director of Financial Aid and Henrique Donat, Director of IT Application Services and Jen Beck, Institutional Researcher Anticipated Completion Date: The overrides were removed from the enrollment reports on June 28, 2023. The schedule to report enrollment monthly was also developed in June 2023.

View Audit 292920

Finding 371213 (2023-005)

Significant Deficiency 2023

Minneapolis College of Art and Design

MN

Student Financial Aid Matching / Level of Effort / Earmarking Cash Management

Corrective Action Planned: Due to insufficient staffing, review of reconciliations was inconsistent. New permanent staff have been hired in all critical business office roles so that reconciliations are now regularly reviewed by a second staff member. Name(s) of Contact Person(s) Responsible for Cor...

Corrective Action Planned: Due to insufficient staffing, review of reconciliations was inconsistent. New permanent staff have been hired in all critical business office roles so that reconciliations are now regularly reviewed by a second staff member. Name(s) of Contact Person(s) Responsible for Corrective Action: Brian Braden, Controller Anticipated Completion Date: February 12, 2024

View Audit 292916

Finding 371212 (2023-004)

Significant Deficiency 2023

Minneapolis College of Art and Design

MN

Student Financial Aid Reporting Allowable Costs / Cost Principles

Corrective Action Planned: The registrar has been processing NSC files at least every 28 days during MCAD’s three academic terms. They will implement additional checks on enrollment to locate status changes within term. Also, they will begin reporting status changes that occur between terms, rather ...

Corrective Action Planned: The registrar has been processing NSC files at least every 28 days during MCAD’s three academic terms. They will implement additional checks on enrollment to locate status changes within term. Also, they will begin reporting status changes that occur between terms, rather than at the beginning of the following term. Name(s) of Contact Person(s) Responsible for Corrective Action: River Gordon, Registrar Anticipated Completion Date: March 1, 2024 for in-term updates; Jun 30, 2024 for between-term updates.

View Audit 292916

Finding 371211 (2023-003)

Significant Deficiency 2023

Minneapolis College of Art and Design

MN

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Planned: The third-party service provider was unable to send accurate reports to the college during FY23. The college has terminated its relationship with the previous service provider effective 1/31/2024 and is conducting a final reconciliation with the new agency. Once the final ...

Corrective Action Planned: The third-party service provider was unable to send accurate reports to the college during FY23. The college has terminated its relationship with the previous service provider effective 1/31/2024 and is conducting a final reconciliation with the new agency. Once the final reconciliation has been completed, the college will submit official corrections to the FISAP with the Department of Education. This should enable the college to provide accurate and timely reporting going forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Miguel Granger, Director of Student Accounts and Brian Braden, Controller. Anticipated Completion Date: March 15, 2024

View Audit 292916

Finding 371193 (2023-006)

Significant Deficiency 2023

Granville County, North Carolina

NC

Eligibility Reporting

Adult Medicaid Lead workers and Supervisor will conduct second-party reviews on caseworkers. The supervisor will go over errors found by second parties during their team monthly meetings. The supervisor will hold individual performance meetings if cited for the same error. Lead Workers and Superviso...

Adult Medicaid Lead workers and Supervisor will conduct second-party reviews on caseworkers. The supervisor will go over errors found by second parties during their team monthly meetings. The supervisor will hold individual performance meetings if cited for the same error. Lead Workers and Supervisor will conduct 100% second parties on caseworkers in their probationary period of 6 months unless extended by the Supervisor due to performance and 5 applications and redeterminations on all other caseworkers per month. The supervisor will also ensure that caseworkers are up to date on changes that may come up and ensure that they give proper instruction when needed. Supervisors and/or Leadworkers will conduct monthly meetings which including mini trainings on errors found in second parties. Refresher trainings will be held quarterly for indept training regarding policy areas in which the Supervisors identify the need for. The Human Service Planner Evaluator will help track of repetitive errors and suggest trainnings needed to Supervisors to ensure that policy/procedures are being implemmented accordingly. The Supervisor will schedule and hold a meeting to inform Program Administrator of the errors found on second-party findings and provide a copy of the individual’s performance meeting held with the worker on any repetitive errors. Supervisors and or Lead workers will send training invite to Program Administrator, Staff Development Specialists, and Human Services Planner Evaluator for monthly and quarterly refresher trainings. To ensure that the caseworkers do not repeat these errors, the following will happen: policy training was held on Adult Medicaid section MA-2352 on November 29, 2022. Plan was discussed on November 17, 2023 with Lead Workers Michelle Ogle and Delta Elliot on a new team procedure regarding SSI terminations. Meeting will be held on November 28, 2023 discussing new procedure and a Training will be held by December 29, 2023 regarding SSI Expartes.

View Audit 292856

Finding 371192 (2023-005)

Significant Deficiency 2023

Granville County, North Carolina

NC

Eligibility Reporting Internal Control / Segregation of Duties

Caseworkers are to review the determinations tab and policy manual to properly ensure that the case is showing correctly. Adult Medicaid Lead workers and Supervisor will conduct second-party reviews on caseworkers. Family and Children Medicaid Lead Workers and the Supervisors will conduct second-par...

Caseworkers are to review the determinations tab and policy manual to properly ensure that the case is showing correctly. Adult Medicaid Lead workers and Supervisor will conduct second-party reviews on caseworkers. Family and Children Medicaid Lead Workers and the Supervisors will conduct second-party reviews on caseworkers. Both Adult Medicaid and Family and Children Medicaid supervisors will go over errors found by second parties during their team monthly meetings. The supervisors will hold individual performance meetings if cited for the same error. Lead Workers and Supervisors will conduct 100% second parties on caseworkers in their probationary period of 6 months unless extended by Supervisors due to performance and 5 applications and redeterminations on all other caseworkers per month. The supervisors will also ensure that caseworkers are up to date on changes that may come up and ensure that they give proper instruction when needed. Supervisors and/or Leadworkers will conduct monthly meetings which including mini trainings on errors found in second parties. Refresher trainings will be held quarterly for indept training regarding policy areas in which the Supervisors identify the need for. The Human Service Planner Evaluator will help track of repetitive errors and suggest trainnings needed to Supervisors to ensure that policy/procedures are being implemmented accordingly. Supervisors will schedule and hold a meeting each month to inform Program Administrator of the errors found on second-party findings and provide a copy of the individual’s performance meeting held with the worker on any repetitive errors. Supervisors and or Lead workers will send training invite to Program Administrator, Staff Development Specialists, and Human Services Planner Evaluator for monthly and quarterly refresher trainings. To ensure that the caseworkers do not repeat these errors, the following will happen: policy training was held on Adult Medicaid section MA-2250 on November 29, 2022, DSS Terminial Message regarding Admin Letter 11-22 dated 12/12/2022 on COLA procedures was provided to Adult Medicaid team members on 12/12/2022. Meeting held regarding COLA income on 12/29/2022. Update meeting regarding the COLA increases will be held by December 31, 2023 when policy guidelines are provided by state. Family and Children Medicaid sections MA-3300 was held on November 30, 2022 regarding income. Meeting regarding Incorrect income will be held on by November 30, 2023.

View Audit 292856

Finding 371189 (2023-002)

Significant Deficiency 2023

Granville County, North Carolina

NC

Subrecipient Monitoring Cash Management Eligibility

Finding 2023-002 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed completion date: Finding 2023-003 Inaccurate Resources Entry Name of contact person: For the Year Ended June 30, 2023 Corrective Action Plan Section III - Federal Award Findings and Questioned Co...

Finding 2023-002 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed completion date: Finding 2023-003 Inaccurate Resources Entry Name of contact person: For the Year Ended June 30, 2023 Corrective Action Plan Section III - Federal Award Findings and Questioned Costs Section II - Financial Statement Findings July 1, 2023 Stephen McNally, Finance Director The Finance Department will attempt to make all necessary transfers of funds between Forfeiture accounts in the current period. However, this correction notification from US Treasury was not sent to the Finance department until after the reporting period in which the transaction took place. Kim Grissom, Family and Children's Medicaid Supervisor and Shelia Morton, Family and Children's Medicaid Supervisor Family and Children Medicaid Lead Workers and Supervisors will conduct second-party reviews on caseworkers. The supervisors will go over errors found by second parties during their team monthly meetings. The supervisors will hold individual performance meetings if cited for the same error. Lead Workers and Supervisors will conduct 100% second parties on caseworkers in their probationary period of 6 months unless extended by Supervisors due to performance and 5 applications and redeterminations on all other caseworkers per month. The supervisors will also ensure that caseworkers are up to date on changes that may come up and ensure that they give proper instruction when needed. Supervisors and/or Leadworkers will conduct monthly meetings which including mini trainings on errors found in second parties. Refresher trainings will be held quarterly for indept training regarding policy areas in which the Supervisors identify the need for. The Human Service Planner Evaluator will help track of repetitive errors and suggest trainnings needed to Supervisors to ensure that policy/procedures are being implemmented accordingly. The Supervisors will schedule and hold a meeting to inform the Program Administrator of the errors found on second-party findings and provide a copy of the individual’s performance meeting held with the worker on any repetitive errors. Supervisors and or Lead workers will send training invites to Program Administrator, Staff Development, and Human Services Planner Evaluator, for monthly and at quarterly refresher trainings. To ensure that the caseworkers do not repeat these errors, the following will happen: policy training was held on November 30, 2022, for Family and Children Medicaid section MA- 3365. Documentation Template was last updated on November 3, 2023, which includes IVReferral reminder. Family and Children meeting will be held by November 30, 2023.

View Audit 292856

Finding 371150 (2023-001)

None 2023

Youth Network Council

IL

Reporting

1. The action taken to correct this finding began in February of 2022 with the current Project Director, Maha McDiarmid (began working on IFR in 02/2022 and assigned as Project Director 07/2022). 2. ICOY is working with HHS & ACF staff as well as ...

1. The action taken to correct this finding began in February of 2022 with the current Project Director, Maha McDiarmid (began working on IFR in 02/2022 and assigned as Project Director 07/2022). 2. ICOY is working with HHS & ACF staff as well as our contracted accountants to determine the correct alignment of the drawdowns in order to compete the delinquent reports. 3. We have requested meetings with HHS staff to note our inability to upload/enter data into the PMS system including Bridget Shea Westfall, Jan Rothstein, Telina Bennett-Reed, Carla Hill, Robison Raynette, and Wes Hogan. HHS staff are working to resolve the technical issues. 4. We have developed a spreadsheet aligning the drawdowns with monthly expenditures as documented in our General Ledger, which has been audited through June 30, 2021. 5. We have offered corrective solutions in lieu of the technical issues with the PMS portal like noting the information that could not be entered into the notes portion of the report. 6. We have identified that the problem is likely with the dating of the carryover requests and how we misunderstood what dates would constitute Year 1 Revenue and Year 1 expenses. 7. We are working with HHS to resolve both the technical issues and to figure out what dates needed to be used for each reporting period. 8. For purposes of reporting to ACF we will align our fiscal year with the fiscal cycle of our grant. 9. For purposes of reporting to ACF we will align our reporting year with the reporting cycle of our grant. 10. Programmatic and accountant staff will work closely to ensure internal controls are adhered to

View Audit 292769

Finding 371149 (2023-002)

Significant Deficiency 2023

La Salle University

PA

Reporting Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its policies and procedures around reporting student status changes to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with...

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its policies and procedures around reporting student status changes to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has evaluated its policies and procedures around reporting student status changes and will make the following changes to ensure proper data capture and timely reporting: Following the conclusion of a graduation cycle, the NSC Degree Verify extract will be verified via a cross-check with the BANNER ERP system information on degrees awarded to assure no one is missing or mis-reported. Further, the BANNER de-activation process (SHRDEGS) will be run for the proper semester parameters, so that the student record will reflect proper periods of activity and graduation for those who graduated. BANNER’s registration processor has been configured to update time status dynamically. No longer will there be any discrepancy between the status date in BANNER and the date reported to the NSC and subsequently to NSLDS. The NSC extract of enrollment data will be matched to a separate report of registered students for the given semester to assure that no one is being missed. Name(s) of the contact person(s) responsible for corrective action: Gerard J Donahue Planned completion date for corrective action plan: Completed and effective as of February 28, 2024

View Audit 292767

Finding 371142 (2023-001)

Significant Deficiency 2023

Our Lady of the Lake University of San Antonio

TX

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Our Lady of the Lake University of San Antonio FY 2023 Single Financial Audit Finding Response Corrective Action Plan – Reconciliation of COD Monthly School Account Statement Compliance Finding: The Department of Education’s (DoE) School Account Statement (SAS), downloaded electronically from the C...

Our Lady of the Lake University of San Antonio FY 2023 Single Financial Audit Finding Response Corrective Action Plan – Reconciliation of COD Monthly School Account Statement Compliance Finding: The Department of Education’s (DoE) School Account Statement (SAS), downloaded electronically from the Common Origination Destination (COD) website, was not being reconciling monthly as required by the Student Financial Aid/ Direct Loan Program. Criteria or Specific Requirement: Per the Student Financial Aid/ Direct Loan Program requirements with the DoE, every school is required to reconcile their SAS to their accounting system records at least monthly. This statement is issued to each participating school through the SAIG mailbox monthly. The auditors noted 34 CFR 685.102(b), 385.300(b), 685.301, and 303 as the compliance regulation. Cause of Noncompliance: It appears that the SAS was reconciled monthly per the compliance requirement in recent years, but with high turnover and periods of under-staffing in the Accounting department this procedure was changed to one that did not meet the above requirement. Although OLLU did regularly reconcile the accounting system records with reports from COD, it was not the official monthly SAS statement. OLLU’s modified procedures did not completely meet the compliance requirement but did offer some mitigating procedures. Institution Response: OLLU has already begun coordinating processes between its Accounting and Financial Aid departments to download the monthly SAS into the university’s system electronically, where Accounting will then reconcile the statement monthly as a part of its month-end close procedures. The Financial Aid Director will be responsible for ensuring that the statement is downloaded monthly as a part of the regular electronic data file transfer between OLLU and the Department of Education. The Senior Accountant in the Accounting department will generate the report in Colleague via the DRSS process and reconcile the SAS statement to cash records. The Director of Accounting and Reporting will review the reconciliation monthly.

View Audit 292763

Finding 371140 (2023-002)

Significant Deficiency 2023

Bradley University

IN

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2023-002 Student Financial Assistance Cluster- Assistance Listing Number: 84.063, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement w...

2023-002 Student Financial Assistance Cluster- Assistance Listing Number: 84.063, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The Office of the Registrar will continue to submit enrollment data to the National Student Clearinghouse via the current schedule. The Office of the Registrar will investigate and resolve any errors returned by the National Student Clearinghouse. After the enrollment data is transferred from the NSC to NSLDS a University representative will review the data in NSLDS for any discrepancies including cross-checking graduation files and complete withdrawals. Any inconsistencies will be discussed and timely resolved by the applicable units and officially updated in NSLDS and NSC respectively. The University will keep track of any changes manually made within the NSLDS or NSC database by university representatives, so that the student information system, NSC, and NSLDS records are in-sync. Name of the contact person responsible for corrective action: Dennis Koch, Associate Vice President of Financial Services Planned completion date for corrective action plan: 3/15/2024 If the Department of Education has questions regarding this plan, please call Dennis Koch at 309-667-3119.

View Audit 292762

Corrective Action Plans

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