Corrective Action Plans

Finding 2403 (2023-001)

Significant Deficiency 2023

Town of Cary

NC

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding: 2023-001 Name of Contact Person: Kimberly Branch, Finance Director Corrective Action: Cary has implemented a more formal review process over the report prior to submission, which includes evidence of the review. This has already been corrected with the recent quarterly report submission. Pr...

Finding: 2023-001 Name of Contact Person: Kimberly Branch, Finance Director Corrective Action: Cary has implemented a more formal review process over the report prior to submission, which includes evidence of the review. This has already been corrected with the recent quarterly report submission. Proposed Completion Date: October 31, 2023

View Audit 4130

Finding 2395 (2023-002)

Significant Deficiency 2023

Amarillo Independent School District

TX

Reporting

Additional monitoring and comprehensive review of expenditure reporting will take place, with emphasis on matching accounting data presented in the District’s financial system.

View Audit 4100

Finding 2341 (2023-001)

Significant Deficiency 2023

Claremont Lincoln University

CA

Student Financial Aid Reporting Significant Deficiency

Management’s Corrective Action Plan Finding 2023-001 Special Tests and Provisions- Enrollment Reporting- Significant Deficiency in Internal Control over Compliance. Responsible Office and Individuals The Associate Vice President of Student Financial Services, Jazmin Martin and the Executive Vice Pre...

Management’s Corrective Action Plan Finding 2023-001 Special Tests and Provisions- Enrollment Reporting- Significant Deficiency in Internal Control over Compliance. Responsible Office and Individuals The Associate Vice President of Student Financial Services, Jazmin Martin and the Executive Vice President/Chief Operations Officer, Mark Mendoza are responsible for the development of the processes, and implementation of the corrective actions described in the Corrective Action Plan. The corrective actions will result in timely and accurate reporting to NSLDS. Corrective Action Plan Management accepts responsibility for this significant deficiency in internal control over compliance and has implemented a new financial aid management system (Campus Ivy) and process to ensure that students’ statuses are reported timely. To maintain accuracy and compliance with the Title IV regulations, Campus Ivy will perform weekly, monthly, and bi-monthly National Student Loan Data System (NSLDS) enrollment reporting. Enrollment reporting is a process by which a student’s enrollment status and program of study is reported to NSLDS on a timely basis to meet the U.S. Department of Education’s 30-day and 60-day reporting requirements. The Student Financial Services Department will provide accurate and timely information to Campus Ivy and Campus Ivy will report that information timely and accurately to NSLDS. Campus Ivy’s Core system receives the NSLDS Enrollment Roster as scheduled on the 5th of the month every 60-days. The Core system will automatically load the roster and update all relevant enrollment data based on the information sent from CLU through the secure data import on an ongoing basis. These updates are then batched by the system to be transmitted to NSLDS. The Student Financial Services Department, through the student information system (Maestro), will provide student information updates. The Student Financial Services Department will sync updates to the Campus Ivy Core Financial Aid Management System (Core) with all students’ academic and demographic information from Maestro, by imports through Campus Ivy’s secure encrypted portal or through direct integration. The Student Financial Services Department will be responsible for timely and accurate updates of the Core system. The Student Financial Services Department will ensure daily updates from Maestro to clear any failed validations. The student data import process has built in validations to assist CLU with maintaining accurate data. These validations are on both the student’s demographic and academic information. In addition to the bi-monthly roster process, Campus Ivy also sends bi-weekly updates to NSLDS to record enrollment updates on an ongoing basis, well within the 30-day timeframe set by the Department of Education. The NSLDS module within Campus Ivy stores all roster batches processed by the system. CLU will have access to view our Roster Batches at any time and can request changes through our 24/7 Support Site. Anticipated Completion Date The anticipated completion date of the corrective action plan is November 30, 2023

View Audit 4011

Finding 2340 (2023-003)

Significant Deficiency 2023

Antelope County

NE

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303

Antelope County will complete the annual expenditure report as required by ARPA Funding.

View Audit 4002

Finding 2326 (2023-002)

Significant Deficiency 2023

Marquette Area Public Schools

MI

Allowable Costs / Cost Principles Reporting § 200.430

The School District recognizes the issue identified during the audit and has made all necessary adjustments to ensure compliance with spending down the remaining ESSER III funding.

View Audit 3993

Finding 2325 (2023-003)

Significant Deficiency 2023

Holt County

NE

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303

Holt County will create a spreadsheet that will track expenditures and obligations.

View Audit 3982

Finding 2319 (2023-002)

Material Weakness 2023

Harrison County Community Hospital District

MO

Questioned Costs Material Weakness Reporting

Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Noncompliance Finding/Material Weakness; Activities Allowed Compliance Requirement. Corrective Action Plan: The Hospital District will make improvements to ...

Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Noncompliance Finding/Material Weakness; Activities Allowed Compliance Requirement. Corrective Action Plan: The Hospital District will make improvements to its procedures over federal grant reporting to ensure that future reporting submissions do not contain duplicated expenditures. Anticipated completion date: The Hospital District will implement improvements to its procedures over federal grant reporting beginning in FY 2024.

View Audit 3969 Questioned Costs: $1

Finding 2292 (2023-002)

Material Weakness 2023

Bellin College, Inc.

WI

Reporting Internal Control / Segregation of Duties

Finding 2023-002 Pell Under Awarded It was discovered during the annual audit that Pell Grant awards for the 2022-2023 academic year were calculated on the original Pell Grant Payment Schedules released by the US Dept of Education. The financial aid office did not see the communication from the US ...

Finding 2023-002 Pell Under Awarded It was discovered during the annual audit that Pell Grant awards for the 2022-2023 academic year were calculated on the original Pell Grant Payment Schedules released by the US Dept of Education. The financial aid office did not see the communication from the US Dept of Education regarding the Revised Pell Grant Payment Schedules which were released later in the spring of 2022. As a result, students were under awarded. Corrective Action The Director of Financial Aid (DFA) contacted the US Dept of Education for guidance on how to rectify the issue. The DFA was instructed to request an extension of the 2022-2023 Pell Grant processing via a link on the COD website. The extension was approved. The DFA then manually processed a Pell Grant disbursement for each Pell Grant recipient to increase the total Pell Grant award for each to the amount entitled. Each of the 80 Pell Grant recipients was issued a check as payment for the balance of the Pell Grant award. The checks were distributed the week of October 16, 2023 to each student along with a written explanation of the oversight. Going forward, the DFA will periodically check the US Dept of Education Knowledge Center website to ensure any schedule revisions are obtained. Person Responsible for Corrective Action: Ginger Krummen Schraven Timing of Corrective Action: October 2023

View Audit 3929

Finding 2291 (2023-001)

Significant Deficiency 2023

Bellin College, Inc.

WI

Reporting Internal Control / Segregation of Duties

Finding 2023-001 Common Origination and Disbursement (COD) Reporting Two instances were found in which the disbursement date on COD did not match the date on the student ledger. Corrective Action Going forward, the Director of Financial Aid (DFA) will provide the Bursar with a report from the COD...

Finding 2023-001 Common Origination and Disbursement (COD) Reporting Two instances were found in which the disbursement date on COD did not match the date on the student ledger. Corrective Action Going forward, the Director of Financial Aid (DFA) will provide the Bursar with a report from the COD that reflects the disbursement date. Before posting federal award batches, the Bursar will verify the date on the batch matches the SIS system. Person Responsible for Corrective Action: Ginger Krummen Schraven Timing of Corrective Action: October 2023

View Audit 3929

Finding 2286 (2023-001)

Material Weakness 2023

Mitchell Public Schools

NE

Reporting Internal Control / Segregation of Duties

2023-001 SEGREGATION OF ACCOUNTING FUNCTIONS Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibil...

2023-001 SEGREGATION OF ACCOUNTING FUNCTIONS Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate. Action Taken: The District has assessed the benefits and costs associated with proper segregation of duties for the district and has determined that costs would outweigh benefits received. The District understands the inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authorization when appropriate. The District requires monthly reporting to the Board of Education for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The District will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.

View Audit 3928

Finding 2282 (2023-001)

None 2023

Brownsburg Village, Inc. Dba Lakeview Place Apartments

IN

Reporting

Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 223(f) Loan Program, CFDA 14.155 Recommendation: Make the required delinquent deposit to the security deposit trust account and ensure tha...

Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 223(f) Loan Program, CFDA 14.155 Recommendation: Make the required delinquent deposit to the security deposit trust account and ensure that the tenant security deposit liability is fully funded by the trust cash account at all times, as required by the Regulatory Agreement. Action Taken: Management deposited the required deposit to the security deposit trust cash account on July 17, 2023.

View Audit 3920

Finding 2276 (2023-001)

Material Weakness 2023

South Central Cooperative

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The South Central Cooperative Director, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for interna...

The South Central Cooperative Director, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for internal controls. The Cooperative has developed policies to help monitor the lack of segregation of duties, but due to the size of the Cooperative it is not feasible, or fiscally responsible to implement anything else at this time. The Cooperative will continue to follow the controls currently in place.

View Audit 3913

Finding 2268 (2023-005)

None 2023

Vermont State Colleges

VT

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: CCV In June 2023 CCV implemented a new process to verify that student records reported to the Clearinghouse have been correctly and accurately reported to the National Student Database (“NSLDS”). VTSU In March 2023 VTSU implemented new procedures to ensure all enrollment stat...

Corrective Action Plan: CCV In June 2023 CCV implemented a new process to verify that student records reported to the Clearinghouse have been correctly and accurately reported to the National Student Database (“NSLDS”). VTSU In March 2023 VTSU implemented new procedures to ensure all enrollment status changes were processed consistently. Since implementation, no new findings were identified. Timeline for Implementation of Corrective Action Plan: Immediately

View Audit 3911

Finding 2252 (2023-001)

None 2023

Vermont State Colleges

VT

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: CCV Disbursement errors noted are isolated errors due to system issues within COD, testing of processes that resulted in an error, and a scheduling issue related to a holiday break. A new automated COD report in Colleague will be created by CCV and implemented in November 202...

Corrective Action Plan: CCV Disbursement errors noted are isolated errors due to system issues within COD, testing of processes that resulted in an error, and a scheduling issue related to a holiday break. A new automated COD report in Colleague will be created by CCV and implemented in November 2023. VTSU VTSU will continue to monitor and report weekly. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person Sharron Scott, CFO Finding number: 2023-02 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster CFDA #: 84.007, 84.033, 84.038, 84.063, 84.268 Award year: 2023

View Audit 3911

Finding 2250 (2023-001)

Significant Deficiency 2023

Public Broadcasting Service and Subsidiaries

VA

Subrecipient Monitoring Reporting § 200.303

The following action has been implemented to ensure that the required information is collected and reported timely in the FFATA Subaward Reporting System (FSRS). Beginning in the fiscal year 2024, the Company implemented a formal policy and procedure to file a FFATA sub-award report by the end of th...

The following action has been implemented to ensure that the required information is collected and reported timely in the FFATA Subaward Reporting System (FSRS). Beginning in the fiscal year 2024, the Company implemented a formal policy and procedure to file a FFATA sub-award report by the end of the month following the month in which they award any sub-grant or amendment equal to or greater than $30,000 in federal funds. The Company has completed and filed the required FFATA Subaward reporting for those sub-grants equal to or greater than $30,000 in federal funds and is current with the required reporting as of November 2023 and will monitor future sub-grants of federal funds in order to comply with the reporting requirements. Individual(s) Responsible for Corrective Action Plan Name: Meghan Biggs Position: VP & Controller Contact Number: (703) 739 7516 Anticipated Completion Date: November 2, 2023

View Audit 3886

Finding 2247 (2023-002)

Significant Deficiency 2023

Ralls County R-II School District

MO

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302

I am acknowledging the finding of the Federal Audit team in which an error in my spreadsheet was documented resulting in requesting a recurring expenditure on two different pay requests. The correction was made the day of the audit through coding other expenditures matching the qualifying expenditur...

I am acknowledging the finding of the Federal Audit team in which an error in my spreadsheet was documented resulting in requesting a recurring expenditure on two different pay requests. The correction was made the day of the audit through coding other expenditures matching the qualifying expenditures. In the future, the district spreadsheets will include review by the bookkeeper and superintendent to ensure the fund pay requests are correct and not repeated. By multiple review and the addition of PO number and date of pay request this will easily define a possible "doubling up" of items for a pay request. This was one finding and all other accounts reviewed were correct and accurate. Additional expenditures were corrected and easily matched the grant funds obtained through reimbursement. The new procedure will begin immediately. Tara Lewis Superintendent

View Audit 3876

Finding 2231 (2023-001)

Significant Deficiency 2023

University of Dubuque

IA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding: The University did not timely or accurately report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: The Registrar’s Office submits a monthly report to the National Student Clearinghouse (NSC). Summer is an optional term for students ...

Finding: The University did not timely or accurately report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: The Registrar’s Office submits a monthly report to the National Student Clearinghouse (NSC). Summer is an optional term for students and only students who are enrolled for that semester are submitted to NSC. To ensure withdraw dates during the summer semester are being reported on a timely basis Financial Planning will manually enter dates of withdrawn students to NSC and National Student Loan Data Systems (NSLDS). Students who have withdrawn at the end of the spring semester will be manually entered and monitored closely by the Registrar’s Office who will adjust reporting schedule to ensure timely reporting of withdrawn dates. Person Responsible: Sara Sroka (ssroka@dbq.edu) Anticipated completion date: 10/18/2023

View Audit 3808

Finding 2221 (2023-003)

Material Weakness 2023

Wayland Baptist University

TX

Reporting Student Financial Aid Eligibility

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: 100% of example students (16 which overlap with the 12 mentioned) were accurately reported with a “W” withdrawn status to National Student Clearinghouse (NSC) in a timely (monthly) manner, but thi...

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: 100% of example students (16 which overlap with the 12 mentioned) were accurately reported with a “W” withdrawn status to National Student Clearinghouse (NSC) in a timely (monthly) manner, but this correct status did not get transferred to NSLDS. An internal SSRS report for official and unofficial withdrawals, which also accurately reflects these withdrawn students, will remain available to the WBU offices of Financial Aid and the Registrar for verification as part of the planned corrective action. Several related WBU questions to our primary NSC support employee are awaiting a response from NSC. The NSC reporting tool(s) will be updated to make sure the correct combination of fields and corresponding data sources are used for dates. One of multiple date fields may have been misunderstood by the tool’s historical authors. A field-by-field analysis plus any needed corrections to the queries are part of the planned corrective action. Post-submission error corrections by registrar staff via NSC will be spot-checked by Information Technology for date-related warnings. If this cannot be resolved satisfactorily via NSC alone, then corrective measures via NSLDS directly may be considered. Data improvements needed for the PowerCampus baseline product’s NSC reporting tool will also be included in testing this further. Person Responsible for Corrective Action Plan: Cagan Cummings, CIO and Andrew Shamblin, Programmer Analyst Anticipated Date of Completion: June 30, 2024

View Audit 3804

Finding 2210 (2023-002)

Significant Deficiency 2023

Bethany Fellowship, Inc.

CO

Student Financial Aid Reporting Significant Deficiency

Incorrect and Untimely Return of Title IV (R2T4) Calculations Planned Corrective Action: The academics and financial aid office will work in conjunction to run a zero-credit earned report at the end of each term and determine if there are any unidentified unofficial withdrawals that must be process...

Incorrect and Untimely Return of Title IV (R2T4) Calculations Planned Corrective Action: The academics and financial aid office will work in conjunction to run a zero-credit earned report at the end of each term and determine if there are any unidentified unofficial withdrawals that must be processed. Throughout the semester the academics department is logging attendance daily to ensure students do not fail for non-attendance and are not missing more than five without proper notice. For students in online courses, professors will check in on student engagement every two days, and the academic administrative team will do a check once a week to identify any students who may be an unofficial withdrawal. For the calendar for R2T4’s the Financial Aid office keeps an excel sheet with the term dates and breaks for the year and will manually check that the dates/percentages align with the calculations on the COD R2T4 calculator. The first couple of students processed will be calculated manually with the information in the excel sheet to ensure it aligns with the calculation completed on COD. Person Responsible for Corrective Action Plan: Anna Bergh, Financial Aid Director and Tiffany Garrison, Interim Registrar Anticipated Date of Completion: 10/27/23

View Audit 3792

Finding 2175 (2023-001)

Material Weakness 2023

Arlington Baptist University

CO

Reporting Student Financial Aid Eligibility

Enrollment Reporting to NSLDS Planned Corrective Action: Enroll in The National Clearing house to make reporting more automated and accurate. Set calendar reminder to send reports on a monthly schedule to make sure we report timely and accurately. Person Responsible for Corrective Action Plan: St...

Enrollment Reporting to NSLDS Planned Corrective Action: Enroll in The National Clearing house to make reporting more automated and accurate. Set calendar reminder to send reports on a monthly schedule to make sure we report timely and accurately. Person Responsible for Corrective Action Plan: Stephanie Castillo, Director of Financial Aid Anticipated Date of Completion: Fall 2023.

View Audit 3747

Finding 2156 (2023-001)

Significant Deficiency 2023

Indiana Finance Authority

IN

Questioned Costs Reporting Cash Management

United States Department of Treasury Indiana Finance Authority, a Component Unit of the State of Indiana (IFA) submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Katz, Sapper & Miller, LLP 800 East 96th Street, S...

United States Department of Treasury Indiana Finance Authority, a Component Unit of the State of Indiana (IFA) submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Katz, Sapper & Miller, LLP 800 East 96th Street, Suite 500 Indianapolis, IN 46240 Audit period: Year ended June 30, 2023 The findings from the schedule of findings and questioned costs for the year ended June 30, 2023, are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINANCIAL STATEMENT FINDINGS None FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Significant Deficiency in Internal Control over Compliance and Noncompliance – H. Period of Performance Recommendation: The Auditor recommended the IFA implement procedures to ensure the disbursement review process is operating effectively. Planned Corrective Actions: The Indiana Finance Authority (IFA) has procedures in place to assure the appropriate use of the federal funds the IFA manages. IFA oversight includes the robust review process of all disbursements which includes IFA engineers and finance staff. With respect to the matter your letter references, the IFA reviewed our existing Standard Operating Procedures and have edited them to reflect the date of the period of performance as part of the checklist for the program. The new IFA Program Manager has been updated on the procedures and the importance of being in compliant with the federal guidelines. The funds were corrected subsequent to year end and paid with operating revenues during fiscal year 2024. If the United States Department of Treasury has questions regarding this plan, please call Dan Huge, Public Finance Director of the State of Indiana at 317.233.4332.

View Audit 3718 Questioned Costs: $1

Finding 2143 (2023-003)

Significant Deficiency 2023

Ord Public Schools District No. 5

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

ESTABLISH INTERNAL CONTROL OVER FINANCIAL STATEMENT PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic proc...

ESTABLISH INTERNAL CONTROL OVER FINANCIAL STATEMENT PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District will prepare of schedule of federal expenditures based on expenditure categories as found in the District's general ledger and value of commodities for lunch program. This will be prepared using an excel spreadsheet. The District will review the audit adjustments as presented by the external auditors including those related to the federal expenditures and the related worksheet. We will ensure the adjustments made to federal award expenditures are appropriate by examining the nature and amount of the adjustments. Questionable items will be discussed and agreed upon between the District and the auditors. After review and approval of the entries, they will be input into the District's general ledger and the SEFA spreadsheet will be updated. This will be compared to the SEFA that is included in the audit report and if they are in agreement, this will be approved by management. All variances will be addressed prior to finalization of the audit report and submission to the Nebraska. If the Nebraska Department of Education has questions regarding this plan, please call Dr. Heather Nebesniak at 308.728.5013. Department of Education as well as to the Federal Audit Clearinghouse.

View Audit 3717

Finding 2133 (2023-001)

Material Weakness 2023

Oglesby Esd No. 125

IL

Internal Control / Segregation of Duties Reporting

Familiarize our staff with financial reporting requirements and segregate duties to the extent possible.

View Audit 3703

Finding 2130 (2023-002)

Material Weakness 2023

Streator Esd No. 44

IL

Reporting Matching / Level of Effort / Earmarking § 200.302

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management wi...

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.

View Audit 3688

Finding 2129 (2023-001)

Significant Deficiency 2023

Streator Esd No. 44

IL

Subrecipient Monitoring Material Weakness Reporting

The District will improve segregation of grant expenditures to ensure the amounts claimed agree to the general ledger. The District will also increase review and oversight of grant reporting to ensure accuracy.

View Audit 3688

Corrective Action Plans

Filters