Corrective Action Plans

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

Finding 370776 (2023-003)

Significant Deficiency 2023

Clemson University

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

Corrective Action Plans

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