Corrective Action Plans

Finding 528443 (2024-004)

Significant Deficiency 2024

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Eligibility Reporting

Condition: Of the seven students selected for enrollment reporting testing, the Seminary did not properly update the student enrollment information for one student accurately or in a timely manner. Planned Corrective Action: The Seminary will update our institutional policies and definitions of the ...

Condition: Of the seven students selected for enrollment reporting testing, the Seminary did not properly update the student enrollment information for one student accurately or in a timely manner. Planned Corrective Action: The Seminary will update our institutional policies and definitions of the various types of enrollment status’s allowed to be reported to NSLDS to conform to the federal regulations. Contact person responsible for corrective action: Ashley Schreiner, Director of Financial Aid Anticipated Completion Date: 2/19/25

View Audit 346451

Finding 528442 (2024-003)

Significant Deficiency 2024

Garrett-Evangelical Theological Seminary

IL

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Condition: During our review of internal controls, it was noted that the Seminary does not have a policy or procedures in place, as required by the Code of Federal Regulations Planned Corrective Action: Garrett has implemented a written policy and procedure that complies with regulations. Contact pe...

Condition: During our review of internal controls, it was noted that the Seminary does not have a policy or procedures in place, as required by the Code of Federal Regulations Planned Corrective Action: Garrett has implemented a written policy and procedure that complies with regulations. Contact person responsible for corrective action: Ashley Schreiner, Director of Financial Aid Anticipated Completion Date: 2/13/25

View Audit 346451

Finding 528440 (2024-001)

Significant Deficiency 2024

Southwestern Michigan College

MI

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency

Condition: The College did not send out the post-disbursement email notifications to a group of students. Planned Corrective Action: The Financial Aid Office has taken immediate action to ensure that students are sent the appropriate loan disbursement notifications and is planning a longterm automat...

Condition: The College did not send out the post-disbursement email notifications to a group of students. Planned Corrective Action: The Financial Aid Office has taken immediate action to ensure that students are sent the appropriate loan disbursement notifications and is planning a longterm automated solution. Southwestern Michigan College does not automatically package loans in a student's initial financial aid offer. This strategy was part of a default management plan developed in 2014. As a result, we manually process loan requests throughout the semester as students notify us that they wish to borrow, and complete the Entrance Counseling and Master Promissory Note requirements on studentaid.gov. We will now run the disbursement notification process each week throughout the entire semester to ensure timely notifications. We are also planning to implement a long-term automated solution. This would be a process in our ERP system and will run automatically using our scheduler software. The process will send an email notification to students as new loans are processed. A record of this notification will be retained in our ERP system. Contact person responsible for corrective action: Lauren Mow, Director of Financial Aid Anticipated Completion Date: Immediate corrective action taken with automation planned for Fall 2025.

View Audit 346439

Finding 528438 (2024-006)

Significant Deficiency 2024

New Mexico Highlands University

NM

Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency

Auditor’s Recommendation: We recommend the University strengthen the controls in place to provide assurance that proper review occurs and retain documentation needed for an audit. Views of Responsible Officials and Planned Corrective Action: In regards to the Stipends sample, the University cannot d...

Auditor’s Recommendation: We recommend the University strengthen the controls in place to provide assurance that proper review occurs and retain documentation needed for an audit. Views of Responsible Officials and Planned Corrective Action: In regards to the Stipends sample, the University cannot determine the accuracy of the audit without seeing the sample materials with the deficiencies. Our corrective action at this time is as follows: We will evaluate our current process and look for a breakdown in the process. We will then revise the process and policy accordingly. In all cases, ORSP will review for compliance and we will monitor the processes for potential deficiencies throughout FY25. Timeline and Estimated Completion Date: June 30, 2025 Responsible Party: Office of Research and Sponsored Projects and Grant Principal Investigators.

View Audit 346437

Finding 528364 (2024-010)

Significant Deficiency 2024

Penasco Independent School District

NM

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency § 200.430

Recommendation We recommend that for hourly employees, both the employee and the supervisor sign the timecard, either manually or electronically, to provide evidence that the employee takes responsibility for the hours worked and the supervisor can attest to the hours worked. Management Response Co...

Recommendation We recommend that for hourly employees, both the employee and the supervisor sign the timecard, either manually or electronically, to provide evidence that the employee takes responsibility for the hours worked and the supervisor can attest to the hours worked. Management Response Corrective Action: The District has actively been working with staff and management to review and sign their timesheets before processing payroll. Due Date of Completion: June 30, 2025 Responsible Party(ies): Business Manager

View Audit 346420

Finding 528363 (2024-009)

Significant Deficiency 2024

Penasco Independent School District

NM

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency

Recommendation We recommend that the District follow the guidance in NM PED's PSAB Supplement 13, Purchasing. Management Response Corrective Action: A purchasing policy is being developed by the district so the staff can have a clear understanding of the expectations regarding the purchasing proces...

Recommendation We recommend that the District follow the guidance in NM PED's PSAB Supplement 13, Purchasing. Management Response Corrective Action: A purchasing policy is being developed by the district so the staff can have a clear understanding of the expectations regarding the purchasing process. The District will work with employees to follow the policy and obtain purchase orders before receiving items and/or placing orders. Due Date of Completion: June 30, 2025 Responsible Party(ies): Business Manager

View Audit 346420

Finding 528358 (2024-001)

Significant Deficiency 2024

Southwest Wisconsin Technical College

WI

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Education The Southwest Wisconsin Technical College (the College) respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 to June 30, 2024 The findings from the schedule of findings and questioned costs are discussed b...

U.S. Department of Education The Southwest Wisconsin Technical College (the College) respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 to June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2024-001 Student Financial Assistance Cluster – Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the District review its processes and internal controls designed to mitigate the risk of noncompliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1. Work with Student Information System (SIS) vendor to correct issues in the report used to submit Clearinghouse reports. This is a priority issue and has been escalated to the highest level and is under progress. 2. Created a report in SIS to identify student status errors to be corrected. 3. Submit enrollment reports more frequently. Name(s) of the contact person(s) responsible for corrective action: Kelly Kelly, Controller Planned completion date for corrective action plan: June 30, 2025 *** If the U.S. Department of Education has questions regarding this plan, please call Kelly Kelly, Controller, at (608) 822-2305.

View Audit 346400

Finding 528331 (2024-001)

Significant Deficiency 2024

Panhandle Public Health District

NE

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512

Panhandle Public Health District engaged with a firm demonstrating the capacity to perform PPHD's audit in time for the required submission deadline to the Federal Audit Clearing House. PPHD engaged HBE LLP from Lincoln, NE to conduct audits of Fiscal Year 2024, 2025, and 2026. Subsequent engagement...

Panhandle Public Health District engaged with a firm demonstrating the capacity to perform PPHD's audit in time for the required submission deadline to the Federal Audit Clearing House. PPHD engaged HBE LLP from Lincoln, NE to conduct audits of Fiscal Year 2024, 2025, and 2026. Subsequent engagement planning will prioritize timely repo11ing.

View Audit 346374

Finding 528301 (2024-001)

Significant Deficiency 2024

Miles College

AL

Student Financial Aid Reporting Subrecipient Monitoring

Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opp...

Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2024; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2024; Teachers Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2024 Criteria – Federal regulations governing Title IV programs. Condition – Instances of noncompliance were noted as more fully described in the context below. Questioned Costs – $0 Context – We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) Six (6) out of 6 students tested for withdrawals and the return of Title IV funds were completed using the incorrect semester dates. 34 CFR 668.22. (b) Three (3) out of 3 students tested for Enrollment Reporting had untimely reporting. 34 CFR 685.309(b), 34 CFR 682.610(c), 34 CFR 674.33(j). (c) We noted postings for the Fall and Spring awards in Direct Loans and Pell were posted to student accounts after the payment period and fiscal year ended June 30, 2024. Cause – Oversight by responsible employees of properly monitoring regulatory requirements. Effect – The College’s participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding – No. Auditor's Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. View of Responsible Officials – (a) All six students have been recalculated with the correct date. The issue originated from implementing the Colleague (ERP) system. The College has now established a procedure to ensure this process is reviewed during the RT24 calculation. (b) The College has hired a financial professional with experience in the Colleague (ERP) system. This professional has provided staff training and established standard operating procedures to promote better operating efficiency and effectiveness. (c) The issue resulted from implementing the Colleague (ERP) system. Standard Operating Procedures have been developed, and the financial aid staff has been trained to help prevent these types of issues in the future.

View Audit 346360

Finding 528296 (2024-001)

Significant Deficiency 2024

National Health Care for the Homeless Council, Inc.

TN

Period of Performance Reporting Significant Deficiency

Corrective Action: More than one person has been given access to the portal to upload financial reports in case of turnover or other unforeseen circumstances. Person Responsible: Melinda Graham, Director of Finance Timing for Implementation: Effective October 1, 2024

View Audit 346341

Finding 528203 (2024-001)

Significant Deficiency 2024

Glendale Union High School District No. 205

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Annual Reporting for ESSER ‐ District Annual Report for ESSER FTE was keyed incorrectly 1. District will assign Business Manager and CFO to verify and review reports prior to submission.

View Audit 346267

Finding 528190 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Brownsville

TX

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers program. Leticia Gonzalez, Director of Client Services, will be respo...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers program. Leticia Gonzalez, Director of Client Services, will be responsible to implement this corrective action by June 30, 2025.

View Audit 346245 Questioned Costs: $1

Finding 528184 (2024-001)

Significant Deficiency 2024

Workforce Investment Council of Clackamas County Dba Clackamas Workfor

OR

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected...

Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant. Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods. Corrective Plan: CWP will separate duties. The error occurred at the beginning of the payroll process while entering hours from the timesheets. The Executive Assistant will enter hours from the timesheets into the distribution spreadsheet. The Fiscal Manager will review and signoff the data entered. Implementation Date: February 1, 2025 Responsible Staff: Laura Kropf, Fiscal Manager

View Audit 346243

Finding 528180 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Allentown

PA

Questioned Costs HUD Housing Programs Eligibility

Finding 2024-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant Defi...

Finding 2024-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 1,634 units. Of a sample size of twenty-nine (29) tenant files, the following was noted: • Verification of income was missing in 1 file • Lead based paint form was missing in 1 file Our sample size is statistically valid. Known Questioned Costs: $8,500 Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Julio Guridy, Executive Director, will be responsible to implement this corrective action by June 30, 2025.

View Audit 346230 Questioned Costs: $1

Finding 527044 (2024-003)

Significant Deficiency 2024

Oak Ridge Housing Authority

TN

HUD Housing Programs Eligibility Significant Deficiency

2024-003 Annual Re-Examination ORHA management is in agreement that multiple participants re-examinations were outside the 12- rnonth requirement. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full staff capacity for most of 2024. During that time...

2024-003 Annual Re-Examination ORHA management is in agreement that multiple participants re-examinations were outside the 12- rnonth requirement. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full staff capacity for most of 2024. During that time frame there was a delay in the completion of participant reexaminations. With staff levels coming back to capacity, moving forward participant reexaminations will be completed in a timely manner. Housing Choice Voucher Director, Alistair Blair, will be responsible for ensuring annual reexaminations will be completed in a timely manner.

View Audit 346128

Finding 527043 (2024-002)

Significant Deficiency 2024

Oak Ridge Housing Authority

TN

HUD Housing Programs Cash Management Significant Deficiency

2024-002 Utilities Allowance Calculation ORHA management is in agreement with this finding that multiple HUD Forms 50058 had utility allowances calculated not in accordance with HUD regulations. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full s...

2024-002 Utilities Allowance Calculation ORHA management is in agreement with this finding that multiple HUD Forms 50058 had utility allowances calculated not in accordance with HUD regulations. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full staff capacity for most of 2024. During that time frame it was determined that utility allowances were not entered correctly into the housing software. By September 30, 2025, and internal audit of all tenant files will be completed to review utility allowance calculations and correct if necessary. ORHA management commits to accurate utility allowance calculations moving forward. Housing Choice Voucher Director, Alistair Blair, will be responsible for ensuring the utility allowance review and corrections are made.

View Audit 346128

Finding 527042 (2024-001)

Significant Deficiency 2024

Oak Ridge Housing Authority

TN

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

2024-001 Housing Quality Standards Inspection/HQS Enforcement: ORHA management is in agreement with this finding. There were transitions in Housing Qaulity Standards to INSPIRE regulations and the appropriate regulations in place at the time were not followed. ORHA staff will recieve training in the...

2024-001 Housing Quality Standards Inspection/HQS Enforcement: ORHA management is in agreement with this finding. There were transitions in Housing Qaulity Standards to INSPIRE regulations and the appropriate regulations in place at the time were not followed. ORHA staff will recieve training in the new INSPIRE regulations to ensure that all life- threatening items are addressed with the 24-hr period. All training will be completed by the end of the first quarter of 2025. ORHA management commits to life-threatening items being addressed with the 24- hr period moving froward, Executive Director, Maria Catron, will be responsible for ensuring staff is up to date on current INSPIRE training.

View Audit 346128

Finding 526997 (2024-001)

Significant Deficiency 2024

Positively Third Street Housing Development Fun Co., Inc.

NY

HUD Housing Programs Student Financial Aid Cash Management

Project Legal Name: Positively Third Street HDFC HUD Project No.: 012-EE287 Audit Firm: CohnReznick LLLP Period covered by the audit: July 1, 2023 through June 30, 2024 Corrective Action Plan prepared by: Name: Matthew LoCurto Position: CFO Telephone Number: 212-453-5257 The following is a recommend...

Project Legal Name: Positively Third Street HDFC HUD Project No.: 012-EE287 Audit Firm: CohnReznick LLLP Period covered by the audit: July 1, 2023 through June 30, 2024 Corrective Action Plan prepared by: Name: Matthew LoCurto Position: CFO Telephone Number: 212-453-5257 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2024-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding and recommendation put forth by the auditors Action(s) Taken or Planned The $93,461 of residual receipts noted in the 2023 audit and cited as a finding in the 2024 report was deposited into the residual receipt account on January 10, 2025. Our new Controller has established procedures to ensure that that the proceeds stemming from the retroactive budget based rent increase are used for their intended purpose prior to the end of the fiscal year that they are received. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations N/A

View Audit 346099

Finding 526983 (2024-001)

Significant Deficiency 2024

Community Health and Wellness Center of Greater Torrington, Inc.

CT

Special Tests & Provisions Subrecipient Monitoring Eligibility

FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center P...

FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center Program, COVID-19 Grants for New and Expanded Services Under the Health Center Program. Federal Assistance Listing Numbers: 93.224 and 93.527 2024.001 Recommendation The Center should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. 1 Action Taken Education will be provided for the staff who complete the applications, this will include a quiz to measure the staff's knowledge of the process and mathematical calculations. Management has developed a tool called "How to Calculate Household Income for Processing Financial Assistance Applications" which includes step by step instructions for calculating household income. Prevention strategies have been implemented to prevent future occurrences of adverse events, which include monthly audits of the calculation of annual income for a minimum of 10% of the total number of patients who have completed a financial assistance application are being performed. The manager of the population health department will report audit results quarterly at the continuous quality improvement (CQI) committee meeting. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Joanne Borduas, CEO at (860) 387-0425

View Audit 346063

Finding 526969 (2024-002)

Significant Deficiency 2024

School City of Mishawaka

IN

School Nutrition Programs Eligibility Significant Deficiency § 200.303

FINDING 2024-002 Contact Person Responsible for Corrective Action: Rachel Dutoi Contact Phone Number: 574-254-4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Food Service Director will print out the Direct Certification report and ...

FINDING 2024-002 Contact Person Responsible for Corrective Action: Rachel Dutoi Contact Phone Number: 574-254-4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Food Service Director will print out the Direct Certification report and review for its accuracy. She will then provide the report to the Food Service Director for her review. After both individuals have reviewed the reports that were produced, they both will sign and date the reports to provide the documentation that the information was reviewed and verified. Anticipated Completion Date: This new process will begin at month end of February 2025.

View Audit 346062

Finding 526869 (2024-002)

Significant Deficiency 2024

National Museum of Women in the Arts

DC

Subrecipient Monitoring Reporting Significant Deficiency § 200.328

Views of Responsible Officials: The delay in submitting the report was primarily due to oversight. To ensure that similar delays do not occur in the future, we are implementing the following measures: 1. Improved Project Management: We will review our internal processes and set clearer timelines for...

Views of Responsible Officials: The delay in submitting the report was primarily due to oversight. To ensure that similar delays do not occur in the future, we are implementing the following measures: 1. Improved Project Management: We will review our internal processes and set clearer timelines for report preparation. We will assign specific personnel responsible for ensuring that all required reports are submitted on time. 2. Enhanced Communication: We will improve communication with all departments involved in the report preparation process to ensure that necessary information is gathered and validated promptly. 3. Monitoring Progress: We will establish a more robust internal monitoring process to track the progress of report preparation and ensure timely submission.

View Audit 345969

Finding 526863 (2024-002)

Significant Deficiency 2024

King's College

PA

Student Financial Aid Reporting Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: The College agrees to the finding. An error report from the Clearinghouse had been sent to the College with respect to the affected students' enrollment statuses and was not addressed on a timely basis. The College has reviewed its polic...

Views of Responsible Officials and Planned Corrective Actions: The College agrees to the finding. An error report from the Clearinghouse had been sent to the College with respect to the affected students' enrollment statuses and was not addressed on a timely basis. The College has reviewed its policy and will add a secondary review process to its enrollment reporting to address all received error reports. The Assistant Registrar will address all error reports timely and make the appropriate corrections to the enrollment reporting. Since the NSLDS monitors the programs of attendance and the enrollment status of Title IV aid recipients, as the independent check and balance, the Financial Aid Office will review the NSLDS error reports for enrollment discrepancies and collaborate with the Registrar's office for their timely correction in the Clearinghouse.

View Audit 345962

Finding 526862 (2024-001)

Significant Deficiency 2024

King's College

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. A corrected ISIR came in after verification was complete and instead of going through the normal process of being reviewed and repackaged by the director, the student record was accidentally filed awa...

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. A corrected ISIR came in after verification was complete and instead of going through the normal process of being reviewed and repackaged by the director, the student record was accidentally filed away. This happened due to human error. We have a process in place to monitor corrected ISIR transactions to ensure that the EFC (SAI effective for award year 2024-25 and later) agrees with our documentation. The student record is then given to the director for final review and repackaging. We have added an additional step now whereby the Pell Grant administrator also reviews the output report for ISIR imports on a weekly basis.

View Audit 345962 Questioned Costs: $1

Finding 526836 (2024-001)

Significant Deficiency 2024

Lexington-Fayette Urban County Housing Authority

KY

HUD Housing Programs Subrecipient Monitoring Eligibility

2024-01 Audit Finding/Plan of Action As requested, the Lexington Housing Authority (LHA) proposes this corrective plan of action to address a finding and other deficiencies found during an audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 16-20, 2024. Specifically, those defici...

2024-01 Audit Finding/Plan of Action As requested, the Lexington Housing Authority (LHA) proposes this corrective plan of action to address a finding and other deficiencies found during an audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 16-20, 2024. Specifically, those deficiencies include: • Thirteen (13) files where the annual reexamination was completed or made effective at least two months past the due date. • Four (4) files lacking proper verification of income or deductions. • Three (3) files with miscalculationsof annual income. • Four (4) files missing the EIV. • One (1) file processed for annual reexamination without tenant involvement. LHA proposes the following to address the finding and deficiencies. - LHA will require training for each Housing Management Specialist (HMS) to review rent calculation, income verification, deductions and EIV file documentation. - Like other employers nationally, LHA is challenged with staffing issues, with a turnover rate of 84% for new hire HMS. To address staffing LHA will: • Advertise open positions online, on social media and in the local newspaper. • Evaluate incentives that will allow LHA to retain staff. • Allow over-time on an as-needed basis to complete and process certifications. • Offer new HMS pay beyond the minimum position classification scale. Further, LHA housing management staff will adhere to the following procedures to facilitate timely completion of annual certifications. - HMS staff will continue utilize in-person interviews and mail (via USPS and email) to complete needed documentation for annual certifications. - HMS staff may utilize electronic signature to attain required signatures when necessary. - Periodically housing managers will run the certification audit report to be shared with the Chief Operating Officer to monitor the status of in-progress and upcoming certifications. - LHA's compliance coordinator will complete QC reviews of 50% or 457 public housing files during FY2025. The compliance coordinator has undergone several training workshops and staff-shadowing during 2024 and is adequately trained to complete this task. - LHA will evaluate the possibility of securing a third-party to assist in timely completion of annual recertifications. LHA staff will apply these procedures as outlined to mitigate this finding to ensure compliance and proper documentation of future certifications. Contact Person: Andrea Wilson, Chief Operating Officer Anticipated Completion Date: June 30, 2025

View Audit 345910

Finding 526814 (2024-002)

Significant Deficiency 2024

Columbia College

MO

Student Financial Aid Reporting Special Tests & Provisions

2024‐002 – Reporting Student Withdrawal Date in the National Student Loan Data System (NSLDS) (Significant Deficiency) Criteria: The College is responsible for submitting timely, accurate and complete responses to Enrollment Reporting roster files and for maintaining proper documentation in accordan...

2024‐002 – Reporting Student Withdrawal Date in the National Student Loan Data System (NSLDS) (Significant Deficiency) Criteria: The College is responsible for submitting timely, accurate and complete responses to Enrollment Reporting roster files and for maintaining proper documentation in accordance with 34 CFR Section 685.309(a)(2). Condition: From a population of 208 students that withdrew officially or unofficially during the fiscal year, we tested 22 and noted that withdrawal dates were submitted untimely for all 22 students and the incorrect date was reported for six students. Action Taken: We concur with this finding. The Office of the Registrar reports the withdrawal date via Clearing House. However, the withdrawal date is overridden by any subsequent enrollment updates. Moving forward, the Office of Financial Aid will ensure that withdrawal dates for R2T4 calculations are accurately reported. The updated enrollment information will be saved in the student’s electronic file to maintain proper documentation and compliance. Responsible Party: Sharon Murphy, Registrar Point of Contact: Sharon Murphy, Registrar (smurphy@columbiasc.edu) Expected date of correction: January 2025

View Audit 345900

Corrective Action Plans

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