Corrective Action Plans

Finding 34307 (2022-001)

Material Weakness 2022

GA

Subrecipient Monitoring Reporting

The Authority agrees with the recommendation and will establish a formal process to ensure all reporting requirements are fulfilled. The process will include a review by management and its compliance auditor to identify the required reporting items for each grant award received at inception.

View Audit 30479

Finding 34302 (2022-001)

Material Weakness 2022

Reeths-Puffer Schools

MI

Reporting Subrecipient Monitoring Cash Management

U.S. Department of Agriculture Finding 2022-001: MATERIAL WEAKNESS?Recording of Food Service Claims Activity Pass-through entity: Michigan Department of Education Award Numbers: COVID-19 221971 and COVID-19 221961 Award Year End: September 30, 2022 Recommendation: The School District shoul...

U.S. Department of Agriculture Finding 2022-001: MATERIAL WEAKNESS?Recording of Food Service Claims Activity Pass-through entity: Michigan Department of Education Award Numbers: COVID-19 221971 and COVID-19 221961 Award Year End: September 30, 2022 Recommendation: The School District should recognize the monthly food service activity in the accounting records following the submission of the claims reports to the State of Michigan. Action Taken: After submitting the monthly food service claims reports for reimbursement, the Director of Finance provides a copy of the claims report to the Accounting Manager to record the corresponding activity and to compare it to the amount of the subsequent deposit. Responsible Person and Completion Date: Director of Finance, February 2022 If the Michigan Department of Education has questions regarding this plan, please call Tracey French at (231) 744-4736.

View Audit 35735

Finding 34286 (2022-003)

Material Weakness 2022

South Shore Stars, Inc.

MA

Reporting

Name and address of independent public accounting firm: Citrin Cooperman & Company LLP 30 Braintree Hill Office Park, Suite 300 Braintree MA, 02184 Audit period: 7/1/2021 through 6/30/2022 Finding: Finding 2022-003: Maintenance and preparation of the Schedule of Expenditures of Federal Awards (M...

Name and address of independent public accounting firm: Citrin Cooperman & Company LLP 30 Braintree Hill Office Park, Suite 300 Braintree MA, 02184 Audit period: 7/1/2021 through 6/30/2022 Finding: Finding 2022-003: Maintenance and preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Person Responsible for Corrective Action: Jennifer Curtis, Executive Director Contact email: jcurtis@southshorestar.org Views of Management: Management agrees with the finding. Planned Corrective Action: Management plans to put procedures in place to properly track federal funding and expenditures throughout the fiscal year to enhance preparation procedures of the Schedule of Expenditures of Federal Awards at year-end. Anticipated Completion Date: June 30, 2024

View Audit 24058

Finding 34283 (2022-005)

None 2022

Saint Elizabeth University

NJ

Reporting § 200.329

Higher Education Stabilization Fund (HEERF) Reporting Planned Corrective Action: The University will work to provide additional staff training on HEERF quarterly reporting and will also work with staff in the communications department to ensure that all necessary HEERF institutional expenditure inf...

Higher Education Stabilization Fund (HEERF) Reporting Planned Corrective Action: The University will work to provide additional staff training on HEERF quarterly reporting and will also work with staff in the communications department to ensure that all necessary HEERF institutional expenditure information is reported on the website. Person Responsible for Corrective Action Plan: Aaron Aska, EVP for Finance and Administration Anticipated Date of Completion: June 30, 2023

View Audit 28719

Finding 34277 (2022-001)

Significant Deficiency 2022

Presbyterian College

SC

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.414 § 200.502

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) The SEFA as prepared by management did not originally include one federal grant with federal expenditure...

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) The SEFA as prepared by management did not originally include one federal grant with federal expenditures to be reported with the 2022 SEFA. Corrective Action Plan: The grant included in the finding was received from a local government entity which did not communicate any reporting requirements associated with the grant. The College will be more vigilant in future years in assessing any grants received for inclusion on the SEFA. Anticipated Completion Date: March 1, 2023.

View Audit 29056

Finding 34275 (2022-011)

None 2022

Presbyterian College

SC

Reporting Internal Control / Segregation of Duties

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) Instances were identified where certain amounts reported within the HEERF Year 2 Annual Performance Report were inaccurate. Corrective Action Plan: Wh...

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) Instances were identified where certain amounts reported within the HEERF Year 2 Annual Performance Report were inaccurate. Corrective Action Plan: When preparing the HEERF Year 2 Annual Performance Report, a question was answered incorrectly due to a misinterpretation of what information the question was requesting. The College will put in place procedures to ensure future HEERF reports are prepared correctly. Anticipated Completion Date: March 1, 2023

View Audit 29056

Finding 34256 (2022-003)

Material Weakness 2022

Nenana Native Association

AK

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2022-003 Internal Control/Noncompliance Over Reporting Name of Contact person: Romy Cadiente Corrective Action Plan: Nenana Native Association contracted with MDM Financial Management, LLC, to do quarterly, and annual reporting to ensure the reporting is done in a timely manner. Propo...

Finding 2022-003 Internal Control/Noncompliance Over Reporting Name of Contact person: Romy Cadiente Corrective Action Plan: Nenana Native Association contracted with MDM Financial Management, LLC, to do quarterly, and annual reporting to ensure the reporting is done in a timely manner. Proposed Completion Date June 8, 2023

View Audit 35195

Finding 34255 (2022-002)

Significant Deficiency 2022

Knoxville Zoological Gardens, Inc. D/b/a Zoo Knoxville

TN

Reporting Internal Control / Segregation of Duties Cash Management

Finding 2022-002: Insufficient Review and Approval of Federal Grant Expenditures Person(s) Responsible for Implementing the Corrective Action: Tam Jaramillo, Chief Financial Officer Corrective Action Planned: Additional oversight by a member of senior management is provided for any future requests. ...

Finding 2022-002: Insufficient Review and Approval of Federal Grant Expenditures Person(s) Responsible for Implementing the Corrective Action: Tam Jaramillo, Chief Financial Officer Corrective Action Planned: Additional oversight by a member of senior management is provided for any future requests. Anticipated Completion Date of Corrective Action: Management will implement the corrective actions during 2023. Tam

View Audit 35194

Finding 34242 (2022-008)

Material Weakness 2022

Beech Grove City Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reportin...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reporting requirements are met for all grants. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34227 (2022-001)

Significant Deficiency 2022

Ucr of Bellefontaine, Ohio, Inc. D/b/a Shawnee Springs

OH

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in 2022, as required by HUD. Planned Corrective Action: The Corporation was not able to make the required deposits because the subsidy payments for the rent increase, which the increas...

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in 2022, as required by HUD. Planned Corrective Action: The Corporation was not able to make the required deposits because the subsidy payments for the rent increase, which the increased deposit was based, were not received until January 2023. The Corporation made a deposit that included $31,749 to properly fund the replacement reserve for the deposits that were not made during 2022. Contact person responsible for corrective action: Julie Reed, Housing Accounting Manager Anticipated Completion Date: February 7, 2023

View Audit 33057

Finding 34221 (2022-005)

Significant Deficiency 2022

Cahokia Community Unit School District No. 187

IL

Reporting Internal Control / Segregation of Duties

Condition: The District filed quarterly expenditures reports late for ESSER Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary...

Condition: The District filed quarterly expenditures reports late for ESSER Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 33056

Finding 34216 (2022-006)

Significant Deficiency 2022

Cahokia Community Unit School District No. 187

IL

Reporting Internal Control / Segregation of Duties

Condition: The District filed quarterly expenditures reports late for the IDEA Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necess...

Condition: The District filed quarterly expenditures reports late for the IDEA Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 33056

Finding 34213 (2022-001)

Significant Deficiency 2022

Dysart Unified School District No. 89

AZ

School Nutrition Programs Student Financial Aid Allowable Costs / Cost Principles

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Contact Person: Dr. Shelley Isai, Assistant Superintendent for Education Services Anticipated Completion Date: November 21, 2022 Planned Corrective Action: The District reviewed the procedures used to determine Tit...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Contact Person: Dr. Shelley Isai, Assistant Superintendent for Education Services Anticipated Completion Date: November 21, 2022 Planned Corrective Action: The District reviewed the procedures used to determine Title I, Part A eligibility in the Grants Management System as well as a process that includes maintaining records. The process was redefined for the fiscal year 2023 grant application but will change slightly in future years due to a change in the options in criteria available used to determine eligibility for fiscal year 2023 grant applications. To complete this process with accuracy, the Director of Federal Projects will communicate the required eligibility criteria to the Director of Nutrition Services. The Nutrition Services department will provide Federal Projects with the necessary information to complete the process. Supporting documentation for the basis of fiscal year 2023 and the future years will be stored in a shared file and readily accessible for reference or audits. This process has been documented to ensure consistency through any department transitions.

View Audit 36747

Finding 34202 (2022-001)

Material Weakness 2022

Technology for Rural Enhancement of Communities

SD

Reporting

Finding No. 2022-001: Audit and SEFA Adjustments and Preparation Responsible Individual: Dorothy Richards, Fiscal Specialist Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements and SEFA and will continue to ...

Finding No. 2022-001: Audit and SEFA Adjustments and Preparation Responsible Individual: Dorothy Richards, Fiscal Specialist Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements and SEFA and will continue to have the independent auditor prepare the annual financial statements. However, the Organization will find a third-party accountant to assist with year-end accruals and reconciliations. Anticipated Completion Date: Ongoing

View Audit 34902

Finding 34198 (2022-001)

Material Weakness 2022

Excelsior Academy, Inc.

UT

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Finding Summary: Venture Academy is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jon Mark Child, Executive Director and Steve Finley, Business Manager Correcti...

Finding 2022-001 Finding Summary: Venture Academy is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jon Mark Child, Executive Director and Steve Finley, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.

View Audit 32140

Finding 34194 (2022-003)

Material Weakness 2022

Lutheran Social Services of South Dakota

SD

Reporting Subrecipient Monitoring § 200.303

Finding 2022-003 Reporting Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: a. FFATA report was filed outside the 30-day reporting requirement. Further, FFATA was submitted under the incorrect FAIN and no subaward ID...

Finding 2022-003 Reporting Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: a. FFATA report was filed outside the 30-day reporting requirement. Further, FFATA was submitted under the incorrect FAIN and no subaward ID was identified within the FFATA report. Additionally, no support to substantiate independent review was completed prior to submission of FFATA report. b. No support could be provided to substantiate a secondary review of two Federal Financial Reports (ORR2s). c. Two amounts reported within a programmatic report (ORR6) did not agree to supporting documentation. Responsible Individuals: Nathan Beyer & Emily Lyons Corrective Action Plan: The Organization will update procedures to include documentation of the FFATA information review, and completion of the report within 30 days of the agreement effective date. If the reporting system does not allow for timely completion, steps will be taken to follow-up with the reporting agency to determine how to complete the submission. The Organization will document secondary reviews prior to submission of the reports and will retain the supporting documentation used to complete reports. Anticipated Completion Date: December 31, 2022

View Audit 28902

Finding 34189 (2022-001)

Significant Deficiency 2022

Coastal Affordable Housing

ME

Reporting Internal Control / Segregation of Duties

Current Finding on the Schedule of Findings and Questioned Costs: 1. Finding 2022-001: a. Comments on the Finding: We concur that a significant audit adjustment related to accounts receivable and operating expense was needed in order to present the consolidated financial statements in accordance w...

Current Finding on the Schedule of Findings and Questioned Costs: 1. Finding 2022-001: a. Comments on the Finding: We concur that a significant audit adjustment related to accounts receivable and operating expense was needed in order to present the consolidated financial statements in accordance with generally accepted accounting principles, and are in agreement with the recommendations to implement training for the monthly and annual closing and financial reporting review procedures. b. Action(s) Taken or Planned on the Finding: We have posted the adjustment recommended by the auditors and will implement the following control by December 31, 2023: ? Conduct internal training over monthly and annual financial closing procedures.

View Audit 28604

Finding 34178 (2022-002)

Material Weakness 2022

Clarkson University

NY

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

Management accepts this finding. To address this issue, the SEFA, related reconciliation and draft financial statements will be prepared by the Associate Controller and will be reviewed by the Controller and / or Chief Financial Officer prior to initiation of the audit review process. Anticipated Co...

Management accepts this finding. To address this issue, the SEFA, related reconciliation and draft financial statements will be prepared by the Associate Controller and will be reviewed by the Controller and / or Chief Financial Officer prior to initiation of the audit review process. Anticipated Completion Date March 2023 Responsible Person Keith Rosser, Controller

View Audit 30456

Finding 34151 (2022-001)

Material Weakness 2022

Higher Horizons Day Care Center, Inc.

VA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness

Higher Horizons will ensure the segregation of duties in the Fiscal Department at all times to ensure business continuity. The newly developed procedure will address continuing business operations in the event of disasters and other high impact scenarios (i.e. staff transitions, emergency operations...

Higher Horizons will ensure the segregation of duties in the Fiscal Department at all times to ensure business continuity. The newly developed procedure will address continuing business operations in the event of disasters and other high impact scenarios (i.e. staff transitions, emergency operations, etc.) Higher Horizons will refine and develop systems and fiscal procedures to ensure that when transitions of Finance Department staff occur, that all responsibilities are assigned to another individual. Fiscal operational procedures will reflect personnel assigned for tasks, authorizing responsibility, and approvals. Reconciling of accounts and review of all reconciliations and adjusting journal entries will be completed by someone other than the preparer. Higher Horizons' goal is to provide sufficient internal control over fiscal reporting so all necessary transactions are in accordance to generally accepted accounting principles. Person(s) Responsible: Kassahun Endaylalu, Chief Fiscal Officer. Timing for Implementation: April 30, 2023

View Audit 30454

Finding 34135 (2022-002)

Material Weakness 2022

Dubuque County

IA

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distr...

Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA Number: 93.498 Finding Summary: The County?s final expenditure listing identified as eligible and claimed under the Provider Relief Fund program was not reviewed and approved by a separate individual outside of the preparer. In addition, the County?s special reports submitted to the Department of Health and Human Services for Periods 2 and 3 TIN #426004597 were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Dani Ettema, Sunnycrest Administrator Corrective Action Planned: Moving forward, the Finance Director and/or Administrator will review and approve the expenditures and reports prior to being submitted. Anticipated Completion Date: June 30, 2023

View Audit 35627

Finding 34127 (2022-001)

None 2022

Serv Centers Housing Corp, Inc. Trenton Group Home 035-Eh057

NJ

HUD Housing Programs Reporting

Identifying Number: 2022-001 Finding: The Organization did not recertify each tenant in a timely manner during the fiscal year under audit. Due to delays in recertification, the Organization did not record revenue based on updated calculations from Form 50059s. Contact Person Responsible for Correct...

Identifying Number: 2022-001 Finding: The Organization did not recertify each tenant in a timely manner during the fiscal year under audit. Due to delays in recertification, the Organization did not record revenue based on updated calculations from Form 50059s. Contact Person Responsible for Corrective Action: Bob Rosvold, CFO Corrective Action Taken or Planned: Management is working closely with consumers and guardians, as necessary, to request documentation. The Organization is also putting a process in place to add reminders on calendars for all upcoming recertifications 90 days before the due date. Anticipated Completion Date: Corrective action is ongoing. Necessary certifications for fiscal year 2022 were received prior to the date of this report.

View Audit 35379

Finding 34120 (2022-001)

None 2022

Icohs College INC

CA

Eligibility Reporting

Finding 2022-1: 85/15 Reporting (Voc. & Ed. Counseling for Service Members) Criteria: The 85/15 rule prohibits paying Department of Veterans Affairs (VA) benefits to students enrolling in a program when more than 85 percent of the students enrolled in that program are having any portion of their tui...

Finding 2022-1: 85/15 Reporting (Voc. & Ed. Counseling for Service Members) Criteria: The 85/15 rule prohibits paying Department of Veterans Affairs (VA) benefits to students enrolling in a program when more than 85 percent of the students enrolled in that program are having any portion of their tuition, fees, or other charges paid for them by the Educational and Training Institution (ETI) or VA. The 85/15 calculations must be submitted using the Statement of Assurance of Compliance With 85 Percent Enrollment Ratios form no later than 30 calendar days after the start of the regular term (excluding summer terms). Condition: Our testing of the Institution's submission of the Statement of Assurance of Compliance With 85 Percent Enrollment Ratios form disclosed two instances where the form was submitted past the 30 calendar day deadline. Effect: Without updated 85/15 information, it is not possible for the VA to determine the institution?s eligibility to enroll VA eligible students. Recommendation: The Institution needs to ensure that it adheres to its policies and procedures and VA reporting compliance requirements. Actions Taken or Planned: We have implemented an operational calendar with a distribution list of all the deadlines that goes to several people at ICOHS College to ensure checks and balances are in place. In addition, another person in the office has been trained to provide the 85.15 reporting to ensure back-ups when the main person is on vacation and or sick. Furthermore, the Executive Director is provided the reporting statistics on the 3rd week of the month.

View Audit 32754

Finding 34119 (2022-001)

None 2022

Norwalk Congregate Homes for the Elderly, Inc.

CT

HUD Housing Programs Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on January 4, 2023, in the amount of $185. Management...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on January 4, 2023, in the amount of $185. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: January 4, 2023

View Audit 31901

Finding 34115 (2022-001)

Significant Deficiency 2022

Central Wyoming College

WY

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Student Financial Aid Cluster Status Change Not Reported Enrollment Reporting The Student Financial Aid Office and the Office of Student Records will work closely to ensure students? date of withdrawal from all courses are entered into Colleague correctly and that both offices? dates match. The ...

Student Financial Aid Cluster Status Change Not Reported Enrollment Reporting The Student Financial Aid Office and the Office of Student Records will work closely to ensure students? date of withdrawal from all courses are entered into Colleague correctly and that both offices? dates match. The Office of Student Records will provide the National Clearinghouse enrollment reporting dates for Central Wyoming College to the Financial Aid Office. This will ensure the Financial Aid Office provides the Office of Student Records with the Return to Title IV student report in a timely manner for reporting to the National Clearinghouse. The Registrar will make sure any student on the Return to Title IV list has a record on the National Clearinghouse for program-level and campus-level reporting. The Registrar will verify all students on the Return to Title IV list are showing correctly on the National Clearinghouse upon submittal. The Director of Financial Aid will review NSLDS monthly to ensure status dates for all Return to Title IV students are accurately reflected. The Director of Financial Aid will also communicate any issues found with any student?s status on the NSLDS site to the Registrar. The Director of Financial Aid, in collaboration with the Office of Student Records, will work to obtain and review the SOC 1 report from the third-party servicer (National Clearinghouse) to ensure proper controls are implemented. Anticipated Completion Date: December 1, 2022 Contact Person(s): DeeAnna Archuleta, SFA Director Connie Nyberg, Registrar

View Audit 24446

Finding 34114 (2022-001)

None 2022

Lewis & Clark College

OR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

October 14, 2022 U.S. Department of Education 400 Maryland Avenue, SW Washington, D.C. 20202 Re: Corrective Action Plan Finding 2022-001 Program: Federal Direct Loan Programs CFDA Number: 84.268 Federal Agency: U.S. Department of Education Federal Award Identification Number: P268K22059 Federal Awar...

October 14, 2022 U.S. Department of Education 400 Maryland Avenue, SW Washington, D.C. 20202 Re: Corrective Action Plan Finding 2022-001 Program: Federal Direct Loan Programs CFDA Number: 84.268 Federal Agency: U.S. Department of Education Federal Award Identification Number: P268K22059 Federal Award Year: June 30, 2022 Condition For 3 of 25 students included in our sample, the enrollment status was reported incorrectly. Two students were enrolled in Law Masters degree programs and were reported as less than full-time although should have been full time. Additionally, one GSEC Masters student was reported correctly on the program level enrollment reporting as withdrawn on March 15, 2022, however, the campus level reporting included an incorrect status of less than half time and status date of March 16, 2022 before later being corrected to withdrawn status date of March 15, 2022. The sample was not a statistically valid sample. Corrective Action Plan Management agrees with the finding, and is committed to strengthening its procedures to avoid similar issues in the future. The College has reconfirmed the full and part time definitions for Law Masters students, and corrected the underlying technical issue that had interfered with the reporting of correct enrollment statuses for Law Master's students. The correction of the enrollment status for the two Law Masters students in NSLDS is in process. The College has also updated the procedures and documentation for enrollment reporting of GSEC Masters students to ensure the scenario identified is handled correctly and consistently in the future. The College has corrected this student's program level withdrawal date in NSLDS. Lewis & Clark College Andrea Dooley Chief Financial Officer and Vice President of Operations

View Audit 29630

Corrective Action Plans

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