Corrective Action Plans

Finding 366665 (2023-001)

Significant Deficiency 2023

IN

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Views of Responsible Officials and Planned Corrective Actions – The National Student Clearinghouse (NSC) Graduation Status submission calendar will be updated to reflect the necessary reporting timeline. The report will be completed after verification of graduation requirements and credentialing are...

Views of Responsible Officials and Planned Corrective Actions – The National Student Clearinghouse (NSC) Graduation Status submission calendar will be updated to reflect the necessary reporting timeline. The report will be completed after verification of graduation requirements and credentialing are completed in Colleague by the Registrar's Office. The Registrar and Associate Registrar complete different steps in the credentialing process, but will review the student records together to ensure accuracy and timely completion. Submission of graduation status to NSC will occur after each academic term (fall and spring semester, January and summer sessions).

View Audit 289585

Finding 366611 (2023-002)

Significant Deficiency 2023

Eastern Oregon University

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033, 84.379 Recommendation: We recommend that the University implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are r...

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033, 84.379 Recommendation: We recommend that the University implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: EOU’s third party vendor, National Student Clearinghouse, has notified EOU of an additional reporting tab where a list of students who were on our degree report that was submitted, but for various reasons did not have a “Graduate” status applied to their record can be obtained. The Registrar’s office will access the report and manually update the student’s record. Moving forward, after our degree file is processed each term, we will review the students listed in this tab and manually update their status to match our records, so they will correctly and timely report to the National Student Loan Data System. Name(s) of the contact person(s) responsible for corrective action: Emily Sharratt Planned completion date for corrective action plan: February 9, 2024

View Audit 289516

Finding 366605 (2023-003)

Significant Deficiency 2023

Board of Education of the City of Peoria

IL

Reporting School Nutrition Programs Significant Deficiency

The District now reviews the work performed by the individual preparing the reports before submission.

View Audit 289482

Finding 366593 (2023-001)

Material Weakness 2023

Butler County Community College

PA

Reporting

View of Responsible Officials and Planned Corrective Action: The College concurs with Finding 2023-001. In response, the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2023. As of December 2023, Butler County Community College has completed and posted the r...

View of Responsible Officials and Planned Corrective Action: The College concurs with Finding 2023-001. In response, the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2023. As of December 2023, Butler County Community College has completed and posted the required quarterly report and the required annual report with corrections to the original submission. As of December 31, 2022 the College has spent all Covid-19 Education Stabilization funds and with the submission of the final annual report the College has closed out the grant. The final report is posted on the College website and will remain there until the expiration of that reporting requirement. The College has conducted a thorough review of the facts related to this reporting process and believe no additional actions will be required for this finding.

View Audit 289450

Finding 366587 (2023-001)

Significant Deficiency 2023

Womenventure

MN

Reporting Matching / Level of Effort / Earmarking § 200.303

Finding: Reporting: Internal Controls Condition: This finding, a significant deficiency in internal control, stated that for the two quarters tested, the CFO was preparing and signing the Technical Assistance reports but supervisory review of the completed reports was not performed prior to submissi...

Finding: Reporting: Internal Controls Condition: This finding, a significant deficiency in internal control, stated that for the two quarters tested, the CFO was preparing and signing the Technical Assistance reports but supervisory review of the completed reports was not performed prior to submission to the Small Business Administration. Views of Responsible Officials and Planned Corrective Actions: Management is in agreement with this finding. • A new internal control process for the review of Technical Assistance reports will be developed and documented. This process should outline the specific steps and responsibilities for supervisory review. • All personnel involved in the preparation and review of Technical Assistance reports will receive training on the grant report preparation process. • Going forward, Technical Assistance reports shall only be submitted to the SBA after they have undergone the required supervisory review. Responsible Official: Karla Dross, CFO is responsible for ensuring the successful implementation of this corrective action plan. Completion Date: The implementation of the corrective action plan shall commence immediately and should be completed within 90 days from the date of this plan. Ongoing monitoring and reporting procedures will continue indefinitely.

View Audit 289423

Finding 366521 (2023-001)

None 2023

Mount Saint Mary's University

CA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

The University will add additional enrollment reports to our current schedule. This will allow for more frequent degree and enrollment reporting that will correct this type of reporting error in the future.

View Audit 289357

Finding 366508 (2023-001)

None 2023

Spartanburg Methodist College

SC

Student Financial Aid Subrecipient Monitoring Reporting

Subject: Corrective Action Plan for Title IV Federal Financial Aid Audit Finding Responsible Party: Jill Jonhson, Registrar, johnsoj@smcsc.edu 864-587-4232 We appreciate the opportunity to address the finding related to the untimely reporting of withdrawn and graduated students to the National Stude...

Subject: Corrective Action Plan for Title IV Federal Financial Aid Audit Finding Responsible Party: Jill Jonhson, Registrar, johnsoj@smcsc.edu 864-587-4232 We appreciate the opportunity to address the finding related to the untimely reporting of withdrawn and graduated students to the National Student Loan Data System (NSLDS) during the recent Title IV Federal Financial Aid audit. We acknowledge the importance of accurate and timely reporting and have taken immediate corrective actions to rectify the identified issue. 1. Root Cause Analysis: Upon investigation, we identified that the finding was a result of a recent change in the software system used for reporting data to the National Student Clearinghouse (Clearinghouse) which in turn is reported to NSLDS. This change led to a disruption in the timely reporting of students who withdrew or graduated from our institution. 2. Immediate Correction: As soon as the error was identified, our IT team worked promptly to update the system configuration. This correction ensured that all relevant data for withdrawn and graduated students was accurately pulled and submitted to Clearinghouse and NSLDS. 3. Verification and Submission: We have thoroughly reviewed the data to ensure that all students who withdrew or graduated during the audit period have been correctly reported to Clearinghouse. Subsequently, accurate information has been submitted to the NSLDS to fulfill reporting requirements. 4. System Enhancement: To prevent similar issues in the future, we have enhanced our system configuration. This includes implementing additional checks and validations to ensure that the reporting of withdrawn and graduated students is consistently accurate and timely. Our IT team, the Registrar's Office, and Financial Aid Director have conducted rigorous testing to verify the effectiveness of these enhancements. 5. Monitoring and Oversight: Going forward, we will establish a robust monitoring and oversight mechanism to regularly review the data reporting process. This proactive approach will help identify and address any potential issues before they impact compliance with NSLDS reporting requirements. We are confident that the corrective actions implemented will prevent a recurrence of this issue and enhance the accuracy and timeliness of our NSLDS reporting. We remain committed to maintaining the highest standards of compliance with federal regulations and appreciate your understanding in this matter.

View Audit 289280

Finding 366499 (2023-010)

Significant Deficiency 2023

New Mexico Highlands University

NM

Allowable Costs / Cost Principles Reporting

Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that reports are submitted on a timely basis. Action Taken: The HEERF award was not setup in the same manner as other federal funds. A proper Principal Investigator should have been assigned to t...

Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that reports are submitted on a timely basis. Action Taken: The HEERF award was not setup in the same manner as other federal funds. A proper Principal Investigator should have been assigned to this award and reporting should have been monitored by the Office of Research and Sponsored Projects. Going forward, all federal funds will follow the same setup procedure and reporting requirements. Due Date of Completion: Done Responsible Official: Stephanie Gonzales – VPFA/Comptroller and Office of Research and Sponsored Projects

View Audit 16132

Finding 11979 (2023-004)

None 2023

Delaware Valley University

PA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Name of Responsible Individual: James Slizewski, Registrar and Director of Institutional Research Corrective Action: The University will make sure that all students who earn a “G” status of graduated are reported correctly to National Student Clearinghouse, and then to NSLDS. This will include all ...

Name of Responsible Individual: James Slizewski, Registrar and Director of Institutional Research Corrective Action: The University will make sure that all students who earn a “G” status of graduated are reported correctly to National Student Clearinghouse, and then to NSLDS. This will include all students who are in certificate programs that earn a credential and are graduated. Anticipated Completion Date: Fall 2024

View Audit 16058

Finding 11966 (2023-001)

Material Weakness 2023

Sinclair Community College

OH

Student Financial Aid Material Weakness Reporting

Condition: Sinclair Community College did not report student status changes timely and accurately for certain students who withdrew and graduated during the year. Planned Corrective Action: Sinclair Community College will perform a comprehensive review of Enrollment Reporting to the National Studen...

Condition: Sinclair Community College did not report student status changes timely and accurately for certain students who withdrew and graduated during the year. Planned Corrective Action: Sinclair Community College will perform a comprehensive review of Enrollment Reporting to the National Student Loan Data System by way of the National Student Clearinghouse. This will include a review of enrollment reporting processing, personnel responsibilities, system modifications, and make all necessary revisions to workflows to prevent future occurrence of this finding. A review of activity prior to implementation of revised procedures will be conducted and any exceptions will be documented and corrected. Contact person responsible for corrective action: Dr. Tina L. Hummons, Registrar, Office of Registration & Student Records Anticipated Completion Date: 12/31/2023

View Audit 15949

Finding 11946 (2023-004)

Significant Deficiency 2023

Schreiner University

TX

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Management understands this finding and has made all corrections to the identified records. The University will review and revise procedures where necessary, specific to the withdrawal of students and the updating of records in NSLDS, to act with certainty so that dates match across all areas of cam...

Management understands this finding and has made all corrections to the identified records. The University will review and revise procedures where necessary, specific to the withdrawal of students and the updating of records in NSLDS, to act with certainty so that dates match across all areas of campus and that the program withdrawal date is updated along with the financial aid withdrawal date.

View Audit 15908

Finding 11945 (2023-003)

Significant Deficiency 2023

Schreiner University

TX

Cash Management Student Financial Aid Reporting

Management understands the finding and has already established new procedures for the required monthly reconciliation. The reconciliation process will be comleted each month upon receipt of the SAS. The Financial Services Office will use a PowerFAIDS consultant to update settings in the PowerFAIDS s...

Management understands the finding and has already established new procedures for the required monthly reconciliation. The reconciliation process will be comleted each month upon receipt of the SAS. The Financial Services Office will use a PowerFAIDS consultant to update settings in the PowerFAIDS system so that all SAS reconciliation documentation will be kept as opposed to deleted after 90 days. A complete reconciliation of 2022-2023 Title IV aid will be done to ensure accuracy of all aid.

View Audit 15908

Finding 11944 (2023-001)

Significant Deficiency 2023

Pomona College

CA

Reporting Student Financial Aid Cash Management

Management has maintained communication with the ESF Reporting Helpdesk. Year Three remains closed at this time but should it be reopened Management will provide the additional data requested. In June 2023, the remaining grant funds were drawn down and a quarterly report was both submitted to the De...

Management has maintained communication with the ESF Reporting Helpdesk. Year Three remains closed at this time but should it be reopened Management will provide the additional data requested. In June 2023, the remaining grant funds were drawn down and a quarterly report was both submitted to the Department of Education and posted to the College’s website. The Fourth Annual Report covering the calendar 2023 reporting period will be due in early 2024. This will be the final report as both the Emergency Financial Aid and Institutional grants are now closed. Management will complete and submit the annual report when the website is functional.

View Audit 15899

Finding 11924 (2023-004)

Material Weakness 2023

Perham Hospital District

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost reven...

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost revenue calculation causing errors in the lost revenue calculation which resulted in key line items being reported incorrectly in the Period 4 HHS Report. Corrective Action Plan: Management will correct the lost revenue calculation using budgeted net revenues to actual net revenues. The HHS report will be corrected on the next required report to HHS, if applicable. Management will enhance internal control procedures around the secondary review of the HHS Report to ensure all key line items are properly supported. Responsible Individuals: Justine Anderson, CFO Anticipated Completion Date: October 31, 2023

View Audit 15889

Finding 11916 (2023-001)

Significant Deficiency 2023

Murphy Elementary School District No. 21

AZ

Special Tests & Provisions Cash Management Reporting § 200.303

Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Linda Cordova, Business Manager Anticipated Completion Date: December 1, 2023 Planned Corrective Action: The food service liaison is responsible for submitting meal claims...

Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Contact Person: Linda Cordova, Business Manager Anticipated Completion Date: December 1, 2023 Planned Corrective Action: The food service liaison is responsible for submitting meal claims and verifying meal that counts agree with the supporting documentation. Supporting documentation will be retained in the Business Services Department.

View Audit 15863

Finding 11908 (2023-003)

None 2023

Foundation for Health Leadership and Innovation, Inc.

NC

Reporting

Corrective Action Plan: Management will have someone who is knowledgeable of federal activity during the year prepare the Schedule of Expenditures of Federal Awards and ensure details on the schedule tie out on the financial details maintained in the accounting software.

View Audit 15830

Finding 11907 (2023-002)

Significant Deficiency 2023

Foundation for Health Leadership and Innovation, Inc.

NC

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

Corrective Action Plan: Management understands the importance of segregating financial and accounting duties to reduce the risk of fraud and error. Accordingly, as of fiscal year 2024, management has hired a new Chief Financial Officer (“CFO”) and Finance Manager. Internal control procedures have...

Corrective Action Plan: Management understands the importance of segregating financial and accounting duties to reduce the risk of fraud and error. Accordingly, as of fiscal year 2024, management has hired a new Chief Financial Officer (“CFO”) and Finance Manager. Internal control procedures have been implemented to include segregation of duties for approval and payment of expenditures with reconciliations performed by separate staff.

View Audit 15830

Finding 11879 (2023-003)

Significant Deficiency 2023

Southwestern Oregon Community College

OR

Matching / Level of Effort / Earmarking Reporting § 200.303

Higher Education Emergency Relief Funds - Institutional Portion – Assistance Listing No. 84.425E and 84.425F Recommendation: Recommendation for the College to review its review process for these reports and implements a reconciling process between the report and the supporting documentation to make ...

Higher Education Emergency Relief Funds - Institutional Portion – Assistance Listing No. 84.425E and 84.425F Recommendation: Recommendation for the College to review its review process for these reports and implements a reconciling process between the report and the supporting documentation to make sure these things match before being signed off as reviewed. CLA also recommends a second reviewer of these reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Person compiling report will have two staff review report prior to submission and posting. Name(s) of the contact person(s) responsible for corrective action: Leigh FitzHenry Planned completion date for corrective action plan: 11/30/2023

View Audit 15771

Finding 11878 (2023-004)

Significant Deficiency 2023

Audubon County Memorial Hospital

IA

Reporting Internal Control / Segregation of Duties

Criteria: A properly designed system of internal control over financial reporting includes the preparation of an entity's Schedule of Federal Awards (SEFA) by internal personnel of the entity. Management is responsible for establishing and maintaining internal control over financial reporting and pr...

Criteria: A properly designed system of internal control over financial reporting includes the preparation of an entity's Schedule of Federal Awards (SEFA) by internal personnel of the entity. Management is responsible for establishing and maintaining internal control over financial reporting and procedures related to the fair presentation of the SEFA. Condition: The Hospital does not have an internal control system designed to provide for the preparation of the SEFA being audited. In conjunction with completion of our single audit, we were requested to draft the financial statements and accompanying notes to the financial statements including the SEFA. Planned Corrective Action: Management agrees with the finding. However, management feels that committing the resources necessary to remain current on single audit reporting requirements and corresponding footnote disclosures would lack benefit in relation to the cost, but will continue to evaluate on a regular basis. Planned Completion Date: Ongoing Person Responsible: Melinda Alt, CFO

View Audit 15754

Finding 11874 (2023-101)

Significant Deficiency 2023

Yuma Private Industry Council

AZ

Reporting Subrecipient Monitoring Significant Deficiency § 200.327

YPIC has created a schedule to document the due dates of various reporting requirements for its grants

View Audit 15750

Finding 11871 (2023-003)

Significant Deficiency 2023

Nueta Hidatsa Sahnish College

ND

Reporting Internal Control / Segregation of Duties

Contact Person – Stefany Metcalf Planned Corrective Action – We will hire someone into the grant accountant position to prepare the quarterly and annual reports, with the comptroller to review. Completion Date – December 31, 2023

View Audit 15747

Finding 11861 (2023-001)

Significant Deficiency 2023

Town of Manchester, Connecticut

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Education 2023-001 Title | Grants to Local Educational Agencies — Assistance Listing No. 84.010 Description of Finding: It was noted that 2 students had wrong exit codes reported for the annual report card. Recommendation: Town of Manchester, Connecticut puts control procedures ...

U.S. Department of Education 2023-001 Title | Grants to Local Educational Agencies — Assistance Listing No. 84.010 Description of Finding: It was noted that 2 students had wrong exit codes reported for the annual report card. Recommendation: Town of Manchester, Connecticut puts control procedures in place to ensure adequate review process over exit codes reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Process implemented to periodically audit student management system Infinite Campus exit codes compared to PSIS exit codes to ensure accuracy. Name(s) of the contact person(s) responsible for corrective action: Erin Ortega, Chief of Staff; Heather Elsinger-Gates, District PSIS Coordinator and Student Data Specialist. Planned completion date for corrective action plan: New process is currently in place. If the Department of Education has questions regarding this plan, please call Matthew Geary at (860) 647-3441.

View Audit 15726

Finding 11842 (2023-002)

Material Weakness 2023

Chillicothe Isd

TX

Questioned Costs Material Weakness Reporting

Finding 2023-02 - Material Weakness in lhternal Control over ESSER Fund III The District concurs with the finding and the recommendation. The District will document its internal control policies and procedures for compliance monitoring to ensure federal expenditures did not exceed budgeted amounts....

Finding 2023-02 - Material Weakness in lhternal Control over ESSER Fund III The District concurs with the finding and the recommendation. The District will document its internal control policies and procedures for compliance monitoring to ensure federal expenditures did not exceed budgeted amounts. Tony Martinez, the District's Superintendent, is responsible for implementing the plan.

View Audit 15666 Questioned Costs: $1

Finding 11841 (2023-002)

Significant Deficiency 2023

Texas College

TX

Questioned Costs Allowable Costs / Cost Principles Reporting

The auditors noted the following in connection with our texting of compliance: • Concerning the D.R. Glass Library renovation project, the architect certified roughly two- thirds of the $450, 000 spent under the grant. The College paid out approximately $131,000 to the construction company without ...

The auditors noted the following in connection with our texting of compliance: • Concerning the D.R. Glass Library renovation project, the architect certified roughly two- thirds of the $450, 000 spent under the grant. The College paid out approximately $131,000 to the construction company without formal certification of incurred expenses. The construction company used AIA Document G702 for payment requests, which includes a certification section. Only three of the 11 payment requests had appropriate certification by the architect or the College before payment was made. • The interim report that was due on September 30, 2022 was dated October 31, 2022 and filed until November 4, 2022. To ensure compliance and the appropriateness of expenses, all payment requests should be certified either by the architect or the College’s designated, qualified person overseeing the project. All performance and financial reports should be filed timely. The College’s Corrective Plan: The College accepts the auditors’ recommendations. The College is comfortable that no unallowable cost payments were made in connection with this project; however, it understands that it needs to establish stricter guidelines when it comes to certifications of contractual payments. The College will more closely adhere to program reporting schedules.

View Audit 15661 Questioned Costs: $1

Finding 11838 (2023-003)

Significant Deficiency 2023

Texas College

TX

Reporting Significant Deficiency

The auditors noted the following in connection with out testing of compliance: • The quarterly report that was due on April 20, 2023 was not filed until April 21, 2023 indicating that it was filed untimely. The auditors recommend all performance and financial reports should be filed timely. The Col...

The auditors noted the following in connection with out testing of compliance: • The quarterly report that was due on April 20, 2023 was not filed until April 21, 2023 indicating that it was filed untimely. The auditors recommend all performance and financial reports should be filed timely. The College’s Corrective Plan: The College accepts the auditors’ recommendation. The College will more closely adhere to reporting schedules.

View Audit 15661

Corrective Action Plans

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