Corrective Action Plans

Finding 371132 (2023-001)

Significant Deficiency 2023

MO

Questioned Costs Student Financial Aid Reporting

A plan has been developed to take corrective action regarding findings 2023-001 in our audit for the year ended May 31, 2023. Due to previous manual processes and significant staffing turnover in the Accounting and Financial Aid areas, this summer, we discovered some of the R2T4 calculations were...

A plan has been developed to take corrective action regarding findings 2023-001 in our audit for the year ended May 31, 2023. Due to previous manual processes and significant staffing turnover in the Accounting and Financial Aid areas, this summer, we discovered some of the R2T4 calculations were missed. Once this was discovered, we went back through and ensured all the withdrawal calculations were done and funds returned, even though they were outside the compliance timeframe. While testing the return of Title IV funds from a sample, FORVIS noted that two students did not have a refund calculation completed in a timely manner. These findings had been discovered by SBU and corrected, and funds were returned earlier, but they were still outside the compliance timeframe, which required an audit finding. To address these issues, SBU employees have taken the following corrective measures: 1. We reworked the reporting process for withdrawals. All withdrawals now go to the Associate Provost regardless of campus or program. They are then processed by the Registrar’s Office and placed in a shared drive. Once there, they are reviewed weekly by the Financial Aid Office, and R2T4s are completed in a timely manner. This process no longer relies on a member of the Accounting Office to notify Financial Aid of a withdrawal. 2. R2T4 requests are completed by one Financial Aid staff member and verified and processed by another to ensure accuracy and reliability. 3. We have implemented an administrative withdrawal process to give campus and program directors the ability and authority to withdraw students who are no longer in attendance to limit the number of all Fs at the end of the semester. Sincerely, Terri Rogers Controller

View Audit 292760 Questioned Costs: $1

Finding 371109 (2023-001)

Significant Deficiency 2023

City of Redmond, Oregon

OR

HUD Housing Programs Reporting

Specific Steps to Correct: Management is aware of the specific changes that need to be made to its reporting to HUD. Management will continue its efforts to monitor/administer the program in accordance with HUD. Anticipated Completion Date: Will incorporate auditor recommendations into the next qua...

Specific Steps to Correct: Management is aware of the specific changes that need to be made to its reporting to HUD. Management will continue its efforts to monitor/administer the program in accordance with HUD. Anticipated Completion Date: Will incorporate auditor recommendations into the next quarterly/annual reporting provided to HUD, which will occur before June 30, 2024. Name(s) and Title(s) of Responsible Person(s): James Wood, Finance Director

View Audit 292753

Finding 371101 (2023-002)

Material Weakness 2023

Umatilla Morrow Head Start, Inc.

OR

Reporting

Internal Controls Over Reporting Corrective Action Plan During the Fiscal Year 22-23, UMHS had staffing transitions in the Chief Fiscal Officer position and onboarding of a new Fiscal Specialist. Additional staff transitions took place that directly contributed to this finding with the departure o...

Internal Controls Over Reporting Corrective Action Plan During the Fiscal Year 22-23, UMHS had staffing transitions in the Chief Fiscal Officer position and onboarding of a new Fiscal Specialist. Additional staff transitions took place that directly contributed to this finding with the departure of both the Chief Executive Officer and the Chief Fiscal Officer. Both the Chief Executive Officer and Chief Fiscal Officer were responsible for and had access to the Payment Management System. As a result, the agency did not have anyone else in place with access to prepare and review report filings. In addition, the records were not stored in a centralized location for other members of leadership to access. Thus, the agency was not able to verify if SF-425's had been filed for Fiscal Year 22-23. Immediately upon learning access issues, UMHS leadership has requested access to the Payment Management System and the ability to access report filing for the agency. UMHS currently has three pending requests for full access; three members of Senior Leadership and expanded access for the Fiscal staff member responsible for drawdown requests. Once approved, UMHS will have an adequate number of authorized individuals to ensure timely reporting is completed and filed as required. Going forward, all report filings and associated correspondence will be kept in a centralized location accessible to leadership and the fiscal department. Person(s) Responsible: Executive Director, Director of Finance, or Other Designee Timing for Implementation: Immediately and Ongoing

View Audit 292742

Finding 371100 (2023-001)

Material Weakness 2023

Umatilla Morrow Head Start, Inc.

OR

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302

Reconciliations and Material Adjustments Corrective Action Plan Umatilla Morrow Head Start, Inc. (UMHS, Inc.) partnered with an independent accounting firm to streamline processes and develop templates for year-end closure. The agency used this opportunity to increase knowledge and understanding o...

Reconciliations and Material Adjustments Corrective Action Plan Umatilla Morrow Head Start, Inc. (UMHS, Inc.) partnered with an independent accounting firm to streamline processes and develop templates for year-end closure. The agency used this opportunity to increase knowledge and understanding of needs associated with this task. As the fiscal department moves forward, systems and tools have been implemented to ensure timely closing and accurate tracking of this process. UMHS will continue to utilize the checklists put in place last fiscal year to guide month-end processes and reconciliations. Fiscal Management will review, monthly, the completion of said duties and will address any issues with staff immediately. Ongoing training will be done to ensure all fiscal staff members understand their role and duties within the agency. Bank reconciliations will continue to be completed monthly. The Executive Director, Director of Finance, Treasurer of the Board of Directors, or Other Designee will review the information and approval will be documented. UMHS will focus on segregation of duties within the fiscal department and ensure proper documentation is maintained. Person(s) Responsible: Executive Director, Director of Finance, Treasurer of the Board of Directors, or Other Designee Timing for Implementation: Immediately and Ongoing Reconciliations and Material Adjustments Corrective Action Plan Umatilla Morrow Head Start, Inc. (UMHS, Inc.) partnered with an independent accounting firm to streamline processes and develop templates for year-end closure. The agency used this opportunity to increase knowledge and understanding of needs associated with this task. As the fiscal department moves forward, systems and tools have been implemented to ensure timely closing and accurate tracking of this process. UMHS will continue to utilize the checklists put in place last fiscal year to guide month-end processes and reconciliations. Fiscal Management will review, monthly, the completion of said duties and will address any issues with staff immediately. Ongoing training will be done to ensure all fiscal staff members understand their role and duties within the agency. Bank reconciliations will continue to be completed monthly. The Executive Director, Director of Finance, Treasurer of the Board of Directors, or Other Designee will review the information and approval will be documented. UMHS will focus on segregation of duties within the fiscal department and ensure proper documentation is maintained. Person(s) Responsible: Executive Director, Director of Finance, Treasurer of the Board of Directors, or Other Designee Timing for Implementation: Immediately and Ongoing Reconciliations and Material Adjustments Corrective Action Plan Umatilla Morrow Head Start, Inc. (UMHS, Inc.) partnered with an independent accounting firm to streamline processes and develop templates for year-end closure. The agency used this opportunity to increase knowledge and understanding of needs associated with this task. As the fiscal department moves forward, systems and tools have been implemented to ensure timely closing and accurate tracking of this process. UMHS will continue to utilize the checklists put in place last fiscal year to guide month-end processes and reconciliations. Fiscal Management will review, monthly, the completion of said duties and will address any issues with staff immediately. Ongoing training will be done to ensure all fiscal staff members understand their role and duties within the agency. Bank reconciliations will continue to be completed monthly. The Executive Director, Director of Finance, Treasurer of the Board of Directors, or Other Designee will review the information and approval will be documented. UMHS will focus on segregation of duties within the fiscal department and ensure proper documentation is maintained. Person(s) Responsible: Executive Director, Director of Finance, Treasurer of the Board of Directors, or Other Designee Timing for Implementation: Immediately and Ongoing

View Audit 292742

Finding 371063 (2023-005)

Significant Deficiency 2023

Drury University

MO

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

Views of Responsible Officials and Planned Corrective Actions - Drury University accepts this finding. • Upon discovery of a programming error within the enrollment report obtained from the Jenzabar system for transmission to the National Student Clearinghouse (NSC), the report was immediately corr...

Views of Responsible Officials and Planned Corrective Actions - Drury University accepts this finding. • Upon discovery of a programming error within the enrollment report obtained from the Jenzabar system for transmission to the National Student Clearinghouse (NSC), the report was immediately corrected by the Registrar and rechecked prior to its transmission to NSC in October 2023. The Registrar has expressed confidence that the error is corrected but has set up additional system queries to be checked against the report to ensure accuracy prior to transmission of future reports. • Financial Aid Office and Registrar’s Office will review and compare actual enrollment and program information with the data reported in NSLDS after each submission. Any corrections will be made as soon as is practicable, but not later than 30 days after the discrepancy is identified.

View Audit 292735

Finding 371061 (2023-004)

Significant Deficiency 2023

Drury University

MO

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

View of Responsible Officials and Planned Corrective Actions – Drury University accepts this finding and has created a Corrective Action Plan (CAP). In all four cases identified in the finding, the late return of funds were for students who unofficially withdrew (ceased attending) and did not notif...

View of Responsible Officials and Planned Corrective Actions – Drury University accepts this finding and has created a Corrective Action Plan (CAP). In all four cases identified in the finding, the late return of funds were for students who unofficially withdrew (ceased attending) and did not notify the institution. Henceforth, within 10 days of grades being posted at the end of each semester, Financial Aid will liaise with the Registrar’s Office to review all unearned F grades and determine if a return of funds is required. Additional automated tasks already have been created in the PowerFAIDs software that notify the Financial Aid Administrator (FAA) when a Return of Title IV Funds (R2T4) has been completed but not processed. The FAA will monitor R2T4 processing and returns to ensure that returns are processed within the required timeframe.

View Audit 292735

Finding 371048 (2023-001)

Significant Deficiency 2023

Saint Mary's University of Minnesota

MN

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Saint Mary's believes that the switch to J1 and upcoming J1 software patch should solve the reporting issues. We anticipate that all students will be submitted to the Clearinghouse correctly, and will set up ad hoc reports to verify no students are missed. As for the NSC reporting correctly to NSLDS...

Saint Mary's believes that the switch to J1 and upcoming J1 software patch should solve the reporting issues. We anticipate that all students will be submitted to the Clearinghouse correctly, and will set up ad hoc reports to verify no students are missed. As for the NSC reporting correctly to NSLDS, we anticipate that the two entities have resolved the issues that they were having in communicating with each other. The Registrar's Office will ask the Financial Aid office to verify that students are being reported to NSLDS correctly. The Registrar's Office does not have access to NSLDS, but the prior Financial Aid Director did, so the current one should as well.

View Audit 292721

Finding 371041 (2023-001)

Significant Deficiency 2023

Island Park Union Free School District

NY

Cash Management Reporting Internal Control / Segregation of Duties

Island Park UFSD Corrective Action Plan in Response to Single Audit Report For The Fiscal Year Ended June 30, 2023 CURRENT YEAR FINDINGS AND RECOMMENDATIONS Federal Award Findings And Questioned Costs Finding # 2023-001 U.S. Department of Education-Passed-throug...

Island Park UFSD Corrective Action Plan in Response to Single Audit Report For The Fiscal Year Ended June 30, 2023 CURRENT YEAR FINDINGS AND RECOMMENDATIONS Federal Award Findings And Questioned Costs Finding # 2023-001 U.S. Department of Education-Passed-through the NYS Education Department Finding: During our audit, we noted that certain figures used as inputs to the annual performance report could not be reconciled to supporting documentation and therefore, we were unable to substantiate certain amounts reported to NYSED. The review of the annual performance report was not performed at an appropriate level of precision such that the incorrect and/or incomplete information presented would be identified and corrected prior to submission to NYSED. Recommendation: We recommend that the District reevaluate the system of internal control for the review and approval of the annual performance report prior to submission to NYSED, including the reconciliation of amounts included within the support to appropriate supporting documentation. District Response: The District will ensure that, prior to submission to NYSED, the annual performance report will be reviewed by an individual other than the preparer and reconciled to the supporting documentation in order to confirm the completeness and accuracy of information reported. Mr. Salvatore Carambia, Business Administrator, is the person responsible for the planned corrective action. The completion date for this action is February 16th, 2024.

View Audit 292701

Finding 371033 (2023-002)

Significant Deficiency 2023

William Jessup University

CA

Student Financial Aid Reporting Significant Deficiency

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: We have engaged an outside vendor to provide knowledgeable staff augmentation to help us improve our processes and the timeliness of completing R2T4s. Additionally, we have planned supplemental training for our staff to complete...

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: We have engaged an outside vendor to provide knowledgeable staff augmentation to help us improve our processes and the timeliness of completing R2T4s. Additionally, we have planned supplemental training for our staff to complete R2T4s. Person Responsible for Corrective Action Plan: Cathy Morgan, Director of Student Financial Services Anticipated Date of Completion: March 1, 2024

View Audit 292694

Finding 371031 (2023-001)

Significant Deficiency 2023

William Jessup University

CA

Student Financial Aid Cash Management Reporting

Common Origination and Disbursement (C OD) Reporting Planned Corrective Action: We are working to put a double check process in place, and to understand which step in the internal aid process has the opportunity to ensure this date exactly matches the COD disbursement date. The team had not real...

Common Origination and Disbursement (C OD) Reporting Planned Corrective Action: We are working to put a double check process in place, and to understand which step in the internal aid process has the opportunity to ensure this date exactly matches the COD disbursement date. The team had not realized that the date must match exactly. We have engaged an outside vendor to provide knowledgeable staff augmentation to help us improve our processes and the timeliness of our disbursing of Title IV funds. Person Responsible for Corrective Action Plan: Cathy Morgan, Director of Student Financial Services Anticipated Date of Completion: March 1, 2024

View Audit 292694

Finding 371016 (2023-001)

None 2023

D'youville University

NY

Student Financial Aid Allowable Costs / Cost Principles Reporting

The University experienced staffing turnover in the financial aid department during the 2022-2023 aid year, resulting in certain established processes to go unfollowed. In March 2023, the University hired a full-time on campus Director of Financial Aid, which has stabilized the department staffing. ...

The University experienced staffing turnover in the financial aid department during the 2022-2023 aid year, resulting in certain established processes to go unfollowed. In March 2023, the University hired a full-time on campus Director of Financial Aid, which has stabilized the department staffing. The Director has established clear roles and responsibilities so that established processes are not missed going forward. Additionally, the University has reviewed all procedures for identifying official and unofficial withdrawals, adding a new requirement for all faculty members to include a last date of attendance for all unsatisfactory grades input into our student information system. Additionally, job duties have been reallocated to ensure calculations on official and unofficial withdrawals and exit counseling communications are done on a timely basis going forward.

View Audit 292684

Finding 371014 (2023-002)

Significant Deficiency 2023

Crane Elementary School District No. 13

AZ

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Finding Number: 2023-002 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Norine Bowers, Federal Programs Director and Jennifer Bosch, Finance Director Anticipated Completion Date: December 31, 2024 Planned Corre...

Finding Number: 2023-002 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Norine Bowers, Federal Programs Director and Jennifer Bosch, Finance Director Anticipated Completion Date: December 31, 2024 Planned Corrective Action: The District does not believe that an internal control issue exists but does acknowledge that procedures will be implemented in order to maintain adequate backup supporting documentation for grant programs in the future.

View Audit 292675

Finding 371007 (2023-001)

Significant Deficiency 2023

North Central University

MN

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

There is no disagreement with the finding. All program lengths have been corrected in our NSLDS reporting cycle. Unfortunately, the implementation went beyond the May 31, 2023, fiscal year. During a recent internal audit of 20 students we can now see the published length correctly reporting in NSLDS...

There is no disagreement with the finding. All program lengths have been corrected in our NSLDS reporting cycle. Unfortunately, the implementation went beyond the May 31, 2023, fiscal year. During a recent internal audit of 20 students we can now see the published length correctly reporting in NSLDS for all investigated students.

View Audit 292665

Finding 371005 (2023-003)

Significant Deficiency 2023

North Central University

MN

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

There is no disagreement with the audit finding. We have diligently reviewed our procedures and implemented robust measures to ensure strict adherence to the regulations governing Return of Title IV Funds. Our efforts have focused on establishing comprehensive double checks throughout the process to...

There is no disagreement with the audit finding. We have diligently reviewed our procedures and implemented robust measures to ensure strict adherence to the regulations governing Return of Title IV Funds. Our efforts have focused on establishing comprehensive double checks throughout the process to mitigate any potential errors or oversights. This includes enhanced annual training, dual verification process - every Return of Title IV fund calculation must now be calculated first by our Financial Aid Data and Reporting Analyst and then re-calculated and reviewed by the Executive Director of One Stop. We now have a robust documentation process for each return and prior to the end of the fiscal implemented internal audits of all withdrawn students. We are confident these measures will maintain compliance and ensure accuracy.

View Audit 292665

Finding 371004 (2023-001)

Material Weakness 2023

The Housing Authority of the City of Winder Georgia

GA

HUD Housing Programs Reporting

We agree with the finding. We have previously established procedures that will be reinforced with our management and compliance personnel to ensure proper use of the EIV system. Training for all staff has occurred, and a HUD checklist has been implemented into our operations. The Executive Director ...

We agree with the finding. We have previously established procedures that will be reinforced with our management and compliance personnel to ensure proper use of the EIV system. Training for all staff has occurred, and a HUD checklist has been implemented into our operations. The Executive Director will perform a 100% quality control review of the EIV reports until further notice.

View Audit 292663

Finding 370982 (2023-002)

Material Weakness 2023

Mill Creek Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing...

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit annual data reports to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were complied, prepared and submitted by the Assistant Superintendent without an oversight or review process in place to prevent, or detect and correct, errors. Furthermore, the reported data on two of the reports could not be traced back to records that accumulate or summarize the data; therefore, the accuracy and completeness of the reports could not be verified. Contact Person Responsible for Corrective Action: Jim Diagostino, Superintendent, and Lori Bennett, Treasurer Contact Phone Number: 317-539-9200 Views of Responsible Officials: We agree with the finding. Description of Corrective Action Plan: The Superintendent, or designee, will prepare the annual data reports to be reported to the IDOE by using records that accumulate or summarize the data. Prior to the submission of the reports, the Treasurer will review the records and annual data report. The Treasurer will initial and date a hard copy of the report to ensure accuracy and completeness. Anticipated Completion Date: March 31, 2024

View Audit 292601

Finding 370968 (2023-002)

Material Weakness 2023

Dodgeville School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2023-002 - Material Adjustments (Prior Year Finding #2022-002)Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did n...

Finding #2023-002 - Material Adjustments (Prior Year Finding #2022-002)Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in the accounting system prior to the audit, a material weakness exists in the District's internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor.

View Audit 292599

Finding 370948 (2023-002)

Significant Deficiency 2023

Bethel University and Affiliates

MN

Student Financial Aid Reporting Significant Deficiency

2023-002 Student Financial Assistance Cluster – Assistance Listing No. Various 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 ...

2023-002 Student Financial Assistance Cluster – Assistance Listing No. Various 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 audit finding. Action taken in response to finding: The Bethel University Registrar is responsible for ensuring timely and accurate reporting to NSLD via the National Student Clearinghouse. Cheryl Fisk was appointed to serve as University Registrar on August 1, 2022. While new to Bethel, she is not new to Clearinghouse reporting. She assumed the oversight of the Clearinghouse reporting and is working to ensure timely, accurate submissions. • Bethel reports student enrollment to NSLDS via the National Student Clearinghouse • Currently, the people involved in the process include: o Data Management Team: Ana Ortiz, Data Coordinator o Registrar Staff: Cheryl Fisk, University Registrar o Information Technology Service Staff: Kurt Jarvi, Systems Analyst Based on the previous audit, adjustments were made to the timing of the Clearinghouse enrollment submissions. This has been accomplished with enrollment being reported every month on the same date to enable automated submissions. As we tried to systematize graduation reporting, we encountered multiple technical issues. These issues involved both Information Technology and the Clearinghouse, which resulted in a delay in the reporting of graduates from May through August 2023. Additional training has been provided by the Clearinghouse and other sources which have been viewed by those involved in Clearinghouse reporting. We have also sought the advice from other institutions who report to the Clearinghouse. Our corrective action will involve several parts. • First, we will add more graduation only submissions to our Clearinghouse schedule to ensure they are getting reported in a timely manner. • Second, we will investigate where our Clearinghouse reports are pulling the graduation date form our Student Information System (Banner) to ensure those fields are accurate. • Third, we will review our process for determining degree conferral dates to ensure it aligns with our reporting schedule. • Fourth, over this past summer (2023) we worked with staff to clarify student withdrawal procedures. We will continue to do that. • Fifth, we will continue to take advantage of Clearinghouse training and other related training opportunities. • Sixth, we will be proactive in confirming that the Clearinghouse has received our submissions and has processed them in a timely manner. Name of the contact person responsible for corrective action: Cheryl Fisk, Registrar Planned completion date for corrective action plan: June 1, 2024

View Audit 292587

Finding 370945 (2023-001)

Significant Deficiency 2023

Greater Washington Jewish Coalition Against Domestic Abuse, Inc.

MD

Cash Management Reporting

The Greater Washington Jewish Coalition Against Domestic Abuse (JCADA) is committed to a corrective action plan for the late reports we have submitted in the past to our granting agencies. Weezie Lauher, JCADA Grant Manager, will submit all required grant reports five (5) days before due dates to Am...

The Greater Washington Jewish Coalition Against Domestic Abuse (JCADA) is committed to a corrective action plan for the late reports we have submitted in the past to our granting agencies. Weezie Lauher, JCADA Grant Manager, will submit all required grant reports five (5) days before due dates to Amanda Katz, Executive Director for review and submission. We affirm that JCADA will submit grant reports timely as prescribed by each grant. The effective date is January 1, 2024.

View Audit 292579

Finding 370791 (2023-001)

Significant Deficiency 2023

The Village of Hampton Meadows

MI

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Condition: There was a lack of timely account reconciliations performed by the Organization to ensure all withdrawals from the replacement reserve account had proper HUD approval and all required monthly deposits were made. During the year ended June 30, 2023, withdrawals of $4,202 and $4,025 were m...

Condition: There was a lack of timely account reconciliations performed by the Organization to ensure all withdrawals from the replacement reserve account had proper HUD approval and all required monthly deposits were made. During the year ended June 30, 2023, withdrawals of $4,202 and $4,025 were made from the replacement reserve without HUD authorization, and the Organization failed to increase the monthly reserve from $1,723.67 to $2,249.54 for May and June of 2023. Planned Corrective Action: Management acknowledges the significant deficiency in internal control over compliance and is implementing measures to improve this internal control over compliance. The underfunded amount of $9,279 was deposited to the reserve for replacement account on July 28, 2023. Contact person responsible for corrective action: Bruce Blalock, Sr. VP of Finance and Obligated Group Operations Anticipated Completion Date: July 28, 2023

View Audit 292460

Finding 370790 (2023-002)

Significant Deficiency 2023

Midland Univeristy

NE

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

The University has made all corrections to the identified records. The 21-22 audit, which ended in the Spring of 2023, identified similar issues regarding NSLDS enrollment reporting of some records. A corrective action plan was put in place at that time, however, a portion of the 22-23 year had alre...

The University has made all corrections to the identified records. The 21-22 audit, which ended in the Spring of 2023, identified similar issues regarding NSLDS enrollment reporting of some records. A corrective action plan was put in place at that time, however, a portion of the 22-23 year had already transpired, thus these additional findings in the current audit year. The errors were partly the result of reporting data challenges between the University's Anthology system, the National Student Loan Clearinghouse and NSLDS. The University also recently completed the institutional alignment of term and enrollment status definitions between the Financial Aid and the Center for Graduate and Professional Studies. Additional controls and staff training have also been implemented to identify errors and processes to correct records going forward, which will include adding NSLDS access for the Registrar. The University is continuing its review of practices and determination of any additional control needs.

View Audit 292453

Finding 370789 (2023-001)

Significant Deficiency 2023

Midland Univeristy

NE

Questioned Costs Student Financial Aid Reporting

The University agrees with the finding. The 21-22 audit, which ended in the spring of 2023, identified similar issues regarding Title IV credit balances. A corrective action plan was put in place at that time, however, a portion of the 22-23 year had already transpired, thus these additional finding...

The University agrees with the finding. The 21-22 audit, which ended in the spring of 2023, identified similar issues regarding Title IV credit balances. A corrective action plan was put in place at that time, however, a portion of the 22-23 year had already transpired, thus these additional findings in the current audit year. The occurrence of Title IV credit balances occurs primarily with graduate program students. A review was conducted of current internal control processes and an evaluation of additional reporting within the student information system was done to assist in identifying these Title IV credit balances in a more timely manner. Title IV credit balances were monitored during the Spring 2023 terms and new procedures have been put in place for the Fall 2024 term.

View Audit 292453 Questioned Costs: $1

Finding 370782 (2023-001)

Material Weakness 2023

Santa Maria Public Airport District

CA

Reporting

The District’s Manager of Finance and Administration will update its standard operating procedures to accurately record and report all transactions. Thereafter, management and the manager of finance and administration plan to review all account balances for certain relationships, proper cut-off, and...

The District’s Manager of Finance and Administration will update its standard operating procedures to accurately record and report all transactions. Thereafter, management and the manager of finance and administration plan to review all account balances for certain relationships, proper cut-off, and accuracy.

View Audit 292423

Finding 370779 (2023-006)

Significant Deficiency 2023

Clemson University

SC

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

After consultation with the National Clearinghouse (NCH), and written guidance from the U.S. Department of Education (ED), the Campus-Level enrollment effective date would not change because the enrollment level did not change. Clemson University will work with the NCH and utilize their audit suppor...

After consultation with the National Clearinghouse (NCH), and written guidance from the U.S. Department of Education (ED), the Campus-Level enrollment effective date would not change because the enrollment level did not change. Clemson University will work with the NCH and utilize their audit support to further explore this scenario and determine what would need to be changed with field mapping and review, if anything. Anticipated Completion Date: June 1, 2024 Person Responsible for Corrective action: Cecil (Rock) McCaskill, Associate Registrar Contact/Responsible Party: Sherri Rowland, AVP and Controller Contact Information: sherrir@clemson.edu

View Audit 292421

Finding 370777 (2023-004)

Significant Deficiency 2023

Clemson University

SC

Student Financial Aid Reporting Significant Deficiency § 200.303

The Office of Student Financial Aid will engage with the Office of Internal Audit (IA) to review the FISAP, and if any errors are found, will make corrections during the allotted time in December. Supporting schedules are centrally stored and will be made available to IA. Anticipated Completion Date...

The Office of Student Financial Aid will engage with the Office of Internal Audit (IA) to review the FISAP, and if any errors are found, will make corrections during the allotted time in December. Supporting schedules are centrally stored and will be made available to IA. Anticipated Completion Date: December 1, 2023 Person Responsible for Corrective action: Elizabeth Milam, Director of Financial Aid Contact/Responsible Party: Sherri Rowland, AVP and Controller Contact Information: sherrir@clemson.edu

View Audit 292421

Corrective Action Plans

Filters