Corrective Action Plans

Finding 370776 (2023-003)

Significant Deficiency 2023

SC

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

We will continue to proactively monitor for system data irregularities and take corrective action as needed. We have implemented a weekly review of Banner to COD data for Pell disbursement activity to quickly identify and resolve discrepancies. A senior staff member completes this review with findin...

We will continue to proactively monitor for system data irregularities and take corrective action as needed. We have implemented a weekly review of Banner to COD data for Pell disbursement activity to quickly identify and resolve discrepancies. A senior staff member completes this review with findings reported to management to determine if further action is required. Anticipated Completion Date: Tested plan of action, applied corrections and verified successful resolution as of March 1, 2023. Corrective action plan implemented March 9, 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

Finding 370731 (2023-001)

Material Weakness 2023

Messiah Lifeways

PA

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

To Whom it May Concern: The purpose of the Corrective Action Plan (CAP) is to define corrective actions for resolving any non-conformances identified during the single audit for Fiscal Year 2023. Federal Award Findings and Questioned Costs Finding 2023-001 - Material Weakness in Internal Control -...

To Whom it May Concern: The purpose of the Corrective Action Plan (CAP) is to define corrective actions for resolving any non-conformances identified during the single audit for Fiscal Year 2023. Federal Award Findings and Questioned Costs Finding 2023-001 - Material Weakness in Internal Control - Reporting Assistance Listing Number: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Not Applicable Award Number/Year: Not Applicable / 2023 Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Recipients of Provider Relief Funds (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services. Condition/Context: The Company did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. For the one report filed during the award year it was noted to include incorrect lost revenue totals, due to clerical errors and the exclusion of certain affiliates. In addition, the reports tested did not contain a documented review and approval of the reports prior to submission. Effect: The amounts reported to Health Resources and Services Administration (HRSA) were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Total cumulative lost revenue should be $13,893,503. Questioned Costs: None reported. Cause: Lack of management oversight. Recommendation: We recommend that management review and update, as needed, their procedure for completion of the reporting to ensure that a review and approval of such reporting is completed and documented prior to submission. Additionally, we recommend that management revise their lost revenue totals in any future submissions. Views of Responsible Officials: Management will revise policies and update cumulative lost revenue for any future HRSA PRF Reporting Portal submissions and retain documented proof that the reports were reviewed prior to filing. In addition, revised lost revenues of $13,893,503 exceed cumulative PRF payments applied to lost revenues of $1,626,560. Date of anticipated Completion – March 15, 2024 Person/Persons responsible for completion – Jarrod Leo, CFO and Michele Brown, Senior Director of Fiscal Services Sincerely, Jarrod Leo Chief Financial Officer

View Audit 292412

Finding 370722 (2023-003)

Material Weakness 2023

South Putnam Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-003 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Material Weakness Condition and Context Reporting The School Corporation had not designed nor implemented a system of internal controls to ensure that the six Elementary and Secondary School Emergency Reli...

FINDING 2023-003 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Material Weakness Condition and Context Reporting The School Corporation had not designed nor implemented a system of internal controls to ensure that the six Elementary and Secondary School Emergency Relief (ESSER) annual data reports required to be filed during the audit period were complete and accurate prior to submission. Each of the reports were prepared by one employee without an oversight or review process in place to prevent, or detect and correct errors. Contact Person Responsible for Corrective Action: Hilarie Logan Contact Phone Number and Email Address: 765-653-3119 hlogan@sputnam.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The school corporation has a new Grants Coordinator who will participate in Internal Controls Training and sign off that they have done so. We will also incorporate dual signatures on documents as an additional means of approval/oversight. Anticipated Completion Date: 3/2024

View Audit 292410

Finding 370657 (2023-001)

Material Weakness 2023

Central Michigan University

MI

Student Financial Aid Material Weakness Reporting

Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. There were three errors identified that attributed to this finding: 1) Of the 60 students tested, there were 2 students who withdrew whose status changes were not r...

Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. There were three errors identified that attributed to this finding: 1) Of the 60 students tested, there were 2 students who withdrew whose status changes were not reported accurately to the NSLDS. The student withdrew and was reported but with an incorrect effective date. 2) Of the 60 students tested, there were 13 students who withdrew or graduated whose status changes were not reported to the NSLDS within 60 days. 3) Of the 60 students tested, there were 3 students who withdrew whose status changes were not reported to the NSLDS. Planned Corrective Action: Additional staff training will be completed by the new Assistant Registrar and other staff within Records & Registration. Some duties will be shifted to between staff to better manage project time commitments and ensure accuracy. As of August 3, Fall 2022 and Spring 2023 identified students have been corrected in NSC and/or NSLDS. The monthly process to review all withdrawals that was implemented following the 2021-2022 audit will continue with additional controls to ensure each required step has been signed off on with additional review for compliance by the Director of Student Account Services and the Registrar. Implemented improvements to monthly Student Account Services and University Billing (SASUB) and Registrar’s Office enrollment reporting communication workflow to track completion and ensure timely reporting for Fall 2023 semester including: • Date Last date of attendance is determined. • Date file is sent to Registrar’s. • Date Registrar’s reviews each student on list. • Date Registrar’s updates NSC and/or NSLDS. • Date final compliance review against mandated reporting timelines is completed. Registrar’s and Office of Scholarships & Financial Aid in collaboration with academic leadership initiated a Verification of Non-Participation process in Summer 2023. Faculty will provide notification of any student who does not complete at least one academic related activity within the first two weeks of any course. The process was fully implemented for Fall 2023 semester. Additionally, the university is implementing a new financial aid system for the 2024-2025 aid year. Functionality in the new software will be utilized to assist with timely enrollment reporting. Contact person responsible for corrective action: Keith J. Malkowski, Registrar and Brian Bell, Director Student Account Services. Anticipated Completion Date: Fall 2023 for actions implemented by the Registrar’s Office. Implementation of the new financial aid system scheduled for the 2024-2025 academic year.

View Audit 292382

Finding 370656 (2023-001)

Significant Deficiency 2023

Realife Cooperative of Brooklyn Park

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Brooklyn Park 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 Decembe...

Housing and Urban Development Realife Cooperative of Brooklyn Park 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 292376

Finding 370573 (2023-001)

Material Weakness 2023

Unified School District #457

KS

Subrecipient Monitoring Internal Control / Segregation of Duties Cash Management

Finding 2023-001 Planned Corrective Action: The District’s management will evaluate the grant monitoring process and ensure all reporting for federal grant requirements is accurate and timely, with a planned implementation date by the Financial Officer of December 15, 2023.

View Audit 292263

Finding 370551 (2023-001)

Significant Deficiency 2023

Lakeland University and Affiliate

WI

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information posted to NSLDS to ensure the accuracy of the data. Explanation of disagreement with...

Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information posted to NSLDS to ensure the accuracy of the data. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of all students who received Title IV aid to ensure enrollment data is accurate. Name(s) of the contact person(s) responsible for corrective action: Debra Buffington Planned completion date for corrective action plan: 06/30/2024

View Audit 292250

Finding 370545 (2023-001)

Significant Deficiency 2023

Fleetwood Area School District

PA

Reporting

Federal Program U.S. Department of Education - passed through Pennsylvania Department of Education ALN 84.425D - COVID-19 - Elementary Secondary School Emergency Relief Fund, contract #200-21-0147 ALN 84.425U - COVID-19 - American Rescue Plan Elementary & Secondary School Emergency Relief, contract...

Federal Program U.S. Department of Education - passed through Pennsylvania Department of Education ALN 84.425D - COVID-19 - Elementary Secondary School Emergency Relief Fund, contract #200-21-0147 ALN 84.425U - COVID-19 - American Rescue Plan Elementary & Secondary School Emergency Relief, contract #223-21-0147 and #225-21-0147 Criteria The U.S. Department of Education (“USDE”) requires all local education entities receiving Elementary and Secondary School Emergency Relief (“ESSER”) funds to report on the use of the funds annually. The District was required to submit the ESSER Funding Status Report for the 2021-2022 school year to the Pennsylvania Department of Education (“PDE”). Condition The District completed and submitted the report to PDE, however, there was incorrect data for the amounts expended included in the report. Cause The process for completion and review of the financial information reported did not included verification of the expenditures to the information in the general ledger and what was reported on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2022. Effect Incorrect financial information included in the 2021-2022 report received by PDE who subsequently submitted the information to USDE. Questioned Costs None. Context Total expenditures reported under ESSER II were $949,657 while actual expenditures were $988,564. Additionally, no expenditures were reported under ARP ESSER reserve awards and ARP ESSER mandatory subgrants while actual expenditures were $89,016 and $324,872, respectively. Repeat Finding No. Recommendation We recommend the District review their process for obtaining the financial information included in the annual ESSER Funding Status Report and to have involvement from the business office for the review and approval of the financial information being reported before submission. General ledger reports from the financial software should be utilized with totals agreeing to what is reported on the Schedule of Expenditures of Federal Awards Management Response The corrections have been made to the 2021-2022 report and submitted to PDE. New procedures have been implemented as follows: The Director of Curriculum and Instruction will prepare the report for submission to PDE in accordance with the required timeline and processes. Prior to submission for PIMS upload, the Director of Curriculum and Instruction will review the report with the Business Manager to ensure that all financial data is accurately represented. The Business Manager will compare the financial elements of the report to the general ledger and provide supporting documentation for the amounts contained in the report. Once the information has been verified, the Director of Curriculum and Instruction will forward the information to the PIMS Data Technician. The file will then be uploaded to the system, and the ACS will be signed by the Director of Curriculum and Instruction as the preparer, the PIMS Data Technician as the PIMS certifier, the Business Manager as the data reviewer, and finally, the Superintendent of Schools for final validation. Review of the report by these individuals will prevent this issue from occurring again. Anticipated Completion Date The corrective action plan has been fully implemented as of the report date. Sincerely, Heidi Orth Business Manager

View Audit 292223

Finding 370536 (2023-001)

None 2023

Judson Univeristy, A Baptist Institution

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: To ensure timely returns of Title IV funds, the University will expand communication to all non-traditional faculty and adjuncts detailing the importance of taking weekly attendance and for timely notification to the Registrar's o...

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: To ensure timely returns of Title IV funds, the University will expand communication to all non-traditional faculty and adjuncts detailing the importance of taking weekly attendance and for timely notification to the Registrar's office when a student has been absent for 14 days. This communication will be disseminated through fall and spring faculty assembly, newly developed training specifically for adjunct faculty and directly from the non-traditional program director. In addition, the University will start to strictly enforce adjunct contracts which include payment following the timely weekly submission of attendance. Finally, the University will also investigate if the current attendance taking software, ELEARN, can send alerts to both the Registrar's office and Student Financial Aid when a student has been marked absent two consecutive times. Person Responsible for Corrective Action Plan: Sarah Taylor, VP of Business Affairs Anticipated Date of Completion: February 29, 2024

View Audit 292214

Finding 370528 (2023-001)

Significant Deficiency 2023

Lenoir-Rhyne University

NC

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Name of Responsible Individual: Jennu Wyatt, Assistant Provost for Undergraduate Education. Corrective Action: The University experienced some turnover in the Registrar's office at the end of the 2023 fiscal year-end. This turnover unfortunately was the catalyst for the group of students who did not...

Name of Responsible Individual: Jennu Wyatt, Assistant Provost for Undergraduate Education. Corrective Action: The University experienced some turnover in the Registrar's office at the end of the 2023 fiscal year-end. This turnover unfortunately was the catalyst for the group of students who did not have their status change reported timely to the NSLDS as the previously submitted status change report, which these students were included within, kicked back from the NSLDS with several errors. That was unbeknownst to the remaining employees in the Registrar's office, until a couple of months later, when the issue was finally identified and resolved. The University now has a new Assistant Registrar in place and is interviewing for the Registrar position currently. Additionally, the Assistant Provost for Undergraduate Education, who now is the direct supervisor of the Registrar, is being trained in many Registrar functions, including the NSLDS reporting. The Assistant Provost is now on the communications contact list for all NSLDS reporting, as is the Assistant Registrar, so that any future error reports will be seen by multiple people and addressed in a timely manner. Anticipated Completion Date: 11/30/2023.

View Audit 292194

Finding 370511 (2023-001)

Significant Deficiency 2023

Owensboro Health, Inc.

KY

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Action already completed in 2023

View Audit 292127

Finding 370497 (2023-001)

Significant Deficiency 2023

John A Logan College, Community College District #530

IL

Special Tests & Provisions Student Financial Aid Reporting

Finding No. 2023-001: Controls Over Student Financial Assistance Special Tests and Provisions – Enrollment Reporting (Repeated from Finding No. 2022-001) Condition: During the compliance testing of “Special Tests and Provisions” requirements related to Enrollment Reporting, we noted the following...

Finding No. 2023-001: Controls Over Student Financial Assistance Special Tests and Provisions – Enrollment Reporting (Repeated from Finding No. 2022-001) Condition: During the compliance testing of “Special Tests and Provisions” requirements related to Enrollment Reporting, we noted the following exceptions: • Two (2) students were not reported within the 60 day requirement. Plan: Admissions and Records will no longer award degrees after a two-week grade period following each semester’s conferred date. All students who do not apply or do not meet the qualifications to grade on this date will be awarded at the end of the following term. A letter of completion may be provided to students who complete degree requirements during the course of a semester. Applicable programs have been notified of this change. In addition, the final Clearinghouse submission with degrees will be submitted and validated prior to any submissions for the next term. Additionally, the degree submission list posted to the Clearinghouse will be compared to the final graduate list generated in Institutional Research to ensure the lists match. Anticipated Date of Completion: December 2023 Name of Contact Person: Stephanie Hartford, Provost

View Audit 292081

Finding 370491 (2023-002)

Significant Deficiency 2023

Hamline University of Minnesota

MN

Student Financial Aid Reporting Significant Deficiency

Department of Education 2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are b...

Department of Education 2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Auditors identified five students where the change in enrollment status was not reported in a timely manner. It was noted that we identified the status changes while there was a cybersecurity breach within the file transfer system used by the National Student Clearinghouse (NSC), our third-party servicer. As a result, our reporting was delayed. We received notice of the incident from the NSC on June 16, 2023. Our next planned transmission was scheduled for June 28. We postponed our regular reporting schedule for one week while we reset our secure FTP password with NSC, initialized our account in their updated system, and while our ITS security officer evaluated the risk. We ended up submitting the file to the NSC on July 5. As a result of this incident, we remain vigilant for external factors that may impact our reporting schedule. We will address them as quickly as possible to avoid reporting delays. Names of the contact persons responsible for corrective action: Gwenn Sherburne, Registrar Planned completion date for corrective action plan: By first reporting date for 2023-2024 academic year in early September 2023.

View Audit 292076

Finding 370490 (2023-001)

None 2023

Riordan School Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Bessie Riordan Senior Apartments agrees w...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Bessie Riordan Senior Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 292056

Finding 370489 (2023-001)

None 2023

Mercy Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Mercy Apartments agrees with the auditor’...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Mercy Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 292055

Finding 370488 (2023-001)

None 2023

Hawley-Winton Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Hawley-Winton Apartments agrees with the ...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Hawley-Winton Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 292054

Finding 370486 (2023-001)

None 2023

St. David's Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: St. David’s Court agrees with the auditor...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: St. David’s Court agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 292053

Finding 370459 (2023-002)

Significant Deficiency 2023

East Porter County School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2023-002 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Food Service...

Finding 2023-002 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Food Service Manager or Director of Food Service will prepare the reimbursement claim and the Director of Business Affairs and HR or Treasurer will review and initial the claims. This will ensure the accuracy of the reimbursement claim. Anticipated Completion Date: This Corrective Action was put into place in September 2022 following our prior audit. The Claim that was not signed for this Audit was from October 2021.

View Audit 292036

Finding 370437 (2023-004)

Significant Deficiency 2023

One City Schools, Inc.

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management § 200.300 § 200.302 § 200.303 § 200.318 § 200.430

Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance. Action Taken: One City Schools is in the process of identifying a required training program for all staff members involved...

Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance. Action Taken: One City Schools is in the process of identifying a required training program for all staff members involved in the submission, review and/or approval of the schedule of expenditures of federal awards. This includes One City’s Executive Chef, Executive Director of K-8, COO and VP of Government Relations (who oversees compliance). Designated staff will take advantage of all DPI-provided training seminars and resources available, and we will track attendance of relevant staff members. This process will be in place by June, 2024.

View Audit 292020

Finding 370430 (2023-002)

Significant Deficiency 2023

Bloomfield College

NJ

Student Financial Aid Reporting Significant Deficiency

Bloomfield College and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with t...

Bloomfield College and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-002 Student Financial Assistance Cluster – Federal Assistance Listing Numbers 84.268 & 84.063 Recommendation: We recommend that the College strengthen its policies and procedures toensure that student disbursement records are submitted accurately to the COD within 15 dayof disbursements being made to students’ accounts, and that the College maintain clear evidence that a secondary review is performed to verify that the submission was made timelyAction taken in response to finding: The error was identified prior to the end of the award year and the student’s award was corrected. The award was posted and disbursed prior to the return of the revised ISIR into the system. To ensure that accurate information is being used for awards, the Financial Aid office will strengthen its process to review changes and updates to a student’s FASFA prior to disbursing funds. This will ensure that disbursements are submitted accurately to COD with 15 days of the disbursements being made to the student’s accounts. Immediate processing and policy changes with the staff have been implemented. Contact person responsible for corrective action: Quincina Littlejohn, Director of Financial Aid973-748-9000 ext. 1211 Planned completion date for corrective action plan: The corrective action date was December 2023. The new procedures were put into effect immediately.

View Audit 292012

Finding 370428 (2023-001)

Significant Deficiency 2023

Bloomfield College

NJ

Student Financial Aid Special Tests & Provisions Eligibility

Bloomfield College and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with t...

Bloomfield College and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 Student Financial Assistance Cluster – Federal Assistance Listing Numbers 84.268 & 84.063 Recommendation: The College should strengthen policies and procedures to ensure that student status transmission reports are submitted accurately to the NSLDS at least every 60 days, or more often, as determined to be appropriate. The College also should ensure that student Published Program Length Measurements are listed in years and that the Published Program Lengths are calculated in years as recommended by the NSLDS Enrollment Reporting Guide so that the Published Program Length calculation is accurate to the true length of the program for each student. Action taken in response to finding: The College has updated its policies and procedures in overseeing submissions to NSLDS by the third-party servicer “National Student Clearinghouse.” The Registrar’s office, Enterprise Information Services, and the Financial Aid office will work together to ensure that relevant information is reported accurately and timely by “NSC” in accordance with applicable regulations. Contact persons responsible for corrective action: Aylin Solu-Brandon, University Registrar, 973-655-7525 Planned completion date for corrective action plan: We implemented the corrective action in January 2024. Following a discussion with the staff about the finding, new processing procedures were promptly implemented. The College will ensure that student Published Program Length Measurements are listed in years and that the published Program Lengths are calculated in years.

View Audit 292012

Finding 370413 (2023-003)

Significant Deficiency 2023

Central Virginia Partnership for Economic Development

VA

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

Cost Allocations: The Organization concurs with the finding. The employee responsible for the change did not seek proper approval. The Organization will communicate the circumstances to the recipient of the federal awards so they may update their procedures as necessary.

View Audit 291991

Finding 370412 (2023-002)

Significant Deficiency 2023

Central Virginia Partnership for Economic Development

VA

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

Segregation of Duties: The Organization concurs with the findings. The Organization has determined it is staffed appropriately given the resources available and will continue to look for new opportunities to address these findings.

View Audit 291991

Finding 370401 (2023-001)

Significant Deficiency 2023

St. Catherine University

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure all status changes are updated with the appropriate timef...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure all status changes are updated with the appropriate timeframe as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: When we learned that the procedures didn't accurately explain the terms that needed to be reported, we updated them. We will include students who graduated from the prior term as well as the current term when needed, to ensure all graduates are included. Name(s) of the contact person(s) responsible for corrective action: Kerri Vickers Planned completion date for corrective action plan: October 2023

View Audit 291976

Finding 370365 (2023-010)

Material Weakness 2023

City of Detroit, Michigan

MI

Allowable Costs / Cost Principles Reporting Cash Management § 200.303 § 200.403

Finding Number: 2023‐010 Federal Program, Assistance Listing Number and Name: 14.218, Department of Housing and Urban Development, Community Development Block Grant/Entitlement Grants Cluster, Community Development Block Grant/Entitlement Grants (CDBG) 14.241, Department of Housing and Urban Develop...

Finding Number: 2023‐010 Federal Program, Assistance Listing Number and Name: 14.218, Department of Housing and Urban Development, Community Development Block Grant/Entitlement Grants Cluster, Community Development Block Grant/Entitlement Grants (CDBG) 14.241, Department of Housing and Urban Development, Housing Opportunities for Persons With Aids (HOPWA) 14.905, Department of Housing and Urban Development, Lead Hazard Reduction Demonstration Grant Program (Lead) Condition: Original Finding Description: The City duplicated costs charged to certain grants. Contact Person Responsible for Corrective Action: Regina Greear (ODFS) and Cynthia Saxton (OGA) Anticipated Completion Date: June 2023 Planned Corrective Action: The City will review during the AFCAP process and implement additional training that includes a review of its journal entry controls and approval processes to ensure journal entries are posted accurately and no duplicates costs.

View Audit 291959

Corrective Action Plans

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