Corrective Action Plans

Finding 526132 (2024-092)

Significant Deficiency 2024

VA

Student Financial Aid Special Tests & Provisions Significant Deficiency

NSU Responsible Contact Person(s): Carla L. Dailey, Director of Financial Aid Corrective Action Planned: NSU Financial Aid Office has created a Certification Form of Countable Days in a Semester that is required to be signed off by the Director of Financial Aid, Associate Director of Financial Aid (...

NSU Responsible Contact Person(s): Carla L. Dailey, Director of Financial Aid Corrective Action Planned: NSU Financial Aid Office has created a Certification Form of Countable Days in a Semester that is required to be signed off by the Director of Financial Aid, Associate Director of Financial Aid (Return of TIV Coordinator) and the University Registrar prior to the start of each semester. This process will be included in the annual financial aid set up process. Estimated Completion Date: 8/31/2025 NVCC Responsible Contact Person(s): Sherika Charity, Director of Financial Aid Corrective Action Planned: Step 1: Ensure proper setup of academic and holiday calendars in the information system. This will include the Director of Financial Aid working closely with the Policy Planning Specialist to ensure the academic calendar and holiday calendars are set up properly in the information system to account for all breaks. Step 2: Improved communications during calendar and information system setups. This will include regular scheduled meetings between the Policy Planning Specialist, Associate Director of Financial Aid Information Systems, and the Director of Financial Aid to review the academic and holiday calendar setups in the information system. Make any appropriate updates to the academic calendar and financial aid setups in the information system. Step 3: Run VCCS Custom R2T4 Report and perform R2T4 calculations/adjustments based on the R2T4 policies and procedures. Estimated Completion Date: 6/30/2025

View Audit 345214

Finding 526131 (2024-091)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Student Financial Aid Special Tests & Provisions Internal Control / Segregation of Duties

GMU Responsible Contact Person(s): Alethia Shipman, Director, Student Financial Aid Corrective Action Planned: To enhance and ensure the accuracy and timeliness of Return to Title IV (R2T4) calculations and processes, the Office of Student Financial Aid will implement several corrective actions. The...

GMU Responsible Contact Person(s): Alethia Shipman, Director, Student Financial Aid Corrective Action Planned: To enhance and ensure the accuracy and timeliness of Return to Title IV (R2T4) calculations and processes, the Office of Student Financial Aid will implement several corrective actions. These include increasing personnel to ensure R2T4 calculations are completed promptly, collaborating closely with the Associate Director of Funds Management to ensure funds are returned in a timely manner, coordinating with the Office of the University Registrar to ensure student withdrawals are coded accurately and promptly, and making necessary adjustments to the schedule and review process for reports to ensure compliance. Estimated Completion Date: 12/31/2025 NSU Responsible Contact Person(s): Carla L. Dailey, Director of Financial Aid Corrective Action Planned: NSU Registrar’s Office has documented procedures for running report(s) to identify all students who withdraw within a specific timeframe. A schedule will be created to ensure that the report is run accurately and timely. This will allow timely processing and submission of data by the Financial Aid Office. The Financial Aid Office will utilize the schedule created by the Registrar to ensure that the list of withdrawn students is completed timely. Estimated Completion Date: 8/31/2025 NVCC Responsible Contact Person(s): Sherika Charity, Director of Financial Aid Lisa Boyko, Associate Director of Financial Aid Corrective Action Planned: Step 1: The Associate of Financial Aid, R2T4, will provide additional training to staff member(s) responsible for performing R2T4 calculations and returns. This will include training on R2T4 guidelines, information system generated reports, and review of the college R2T4 policies and procedures. Step 2: Use VCCS Custom R2T4 Report to identify students who are subject to Title IV adjustments/returns. This will include the staff member responsible for R2T4s will use the VCCS Custom R2T4 to perform appropriate calculations and returns for all student identified. Step 3: The Director/Associate Director of Financial Aid, R2T4, will administer quality control of R2T4s. This will include reviewing the R2T4 report to identify outstanding R2T4s. Periodically running information system generated reverse R2T4 report to identify any R2T4s that were not processed. If any R2T4s are identified as unprocessed, the staff member responsible for R2T4s will promptly perform the R2T4 as outlined in the policies and procedures. Estimated Completion Date: 6/30/2025

View Audit 345214

Finding 526130 (2024-089)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency § 200.303

Responsible Contact Person(s): Sherika Charity, Director of Financial Aid Lisa Boyko, Associate Director of Financial Aid Corrective Action Planned: Step 1: Develop a timeline to review information system Access for college financial aid staff and non-financial aid staff with financial aid access. ...

Responsible Contact Person(s): Sherika Charity, Director of Financial Aid Lisa Boyko, Associate Director of Financial Aid Corrective Action Planned: Step 1: Develop a timeline to review information system Access for college financial aid staff and non-financial aid staff with financial aid access. This will include the Director of Financial Aid and the Associate Director of Financial Aid Information Systems who will set scheduled meetings to conduct periodic reviews of the information system Access each semester using a designated report. Step 2: The Associate Director of Financial Aid Information Systems will create a repository to store the designated reports, which will be accessible by the Director of Financial Aid. Step 3: The Director of Financial Aid and the Associate Director of Financial Aid Information Systems will review access. If changes are needed, the appropriate IT forms will be submitted to have staff members access updated appropriately. Estimated Completion Date: 6/30/2025

View Audit 345214

Finding 526129 (2024-088)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Responsible Contact Person(s): Ivan Gotay, College Information Security Officer Corrective Action Planned: 1.Oversight of Third-Party Service Providers: NVCC has implemented a written information security program that requires thorough vetting of third-party service providers. Additionally, NVCC ut...

Responsible Contact Person(s): Ivan Gotay, College Information Security Officer Corrective Action Planned: 1.Oversight of Third-Party Service Providers: NVCC has implemented a written information security program that requires thorough vetting of third-party service providers. Additionally, NVCC utilizes an external vendor to perform a detailed risk review of third-party service providers. The steps outlined below were reviewed and completed. Step 1: Developed procedures for overseeing third-party service providers. This contains a formal documentation of the NVCC's third-party risk management procedure, detailing vendor evaluation, review, and remedial processes. Step 2: Developed a plan for frequent reassessments to assure third-party service providers continuous compliance and security. Step 3: Provided further training for key people on implementing and maintaining third-party oversight procedures to guarantee consistency. 2.Data Protection: NVVC has identified the data protection findings and has promoted a project to begin in 2025. Step 1: NVCC will create a project plan to formally address data protection within the infrastructure. The plan will have estimates and milestones of completion to measure progress. Step 2: The extensive project will include data inventory classification and data retention. Step 3: The project will reference Virginia state policies. Step 4: A formal project review will be conducted in the second quarter of 2025 by the PMO. Step 5: Once the project has been completely resourced, it will be formally kicked off in the second quarter of 2025. Step 6: The effectiveness and progression of the project will be measured by the College Information Security Officer. Step 7: Final testing will be conducted by the IT Auditor and the College Information Security Officer. Estimated Completion Date: 7/1/2026

View Audit 345214

Finding 526124 (2024-032)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Significant Deficiency Internal Control / Segregation of Duties § 200.303

Responsible Contact Person(s): Paul Cormal, Chief Technology Officer Diane Carnohan, Chief Information Security Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE unde...

Responsible Contact Person(s): Paul Cormal, Chief Technology Officer Diane Carnohan, Chief Information Security Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 9/30/2025

View Audit 345214

Finding 526123 (2024-010)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Responsible Contact Person(s): Kevin Platea, Chief Information Officer Corrective Action Planned: DSS has 15 plus applications that are in active oversight, IT Business Administration is in receipt of the required SOC 2, Type 2 reports. However, additional requirements to capture the SOC 1, Type 2 ...

Responsible Contact Person(s): Kevin Platea, Chief Information Officer Corrective Action Planned: DSS has 15 plus applications that are in active oversight, IT Business Administration is in receipt of the required SOC 2, Type 2 reports. However, additional requirements to capture the SOC 1, Type 2 reports has not yet been accomplished. Estimated Completion Date: 12/31/2025

View Audit 345214

Finding 526022 (2024-001)

Significant Deficiency 2024

Great Lakes Commission

MI

Subrecipient Monitoring Reporting Significant Deficiency

Auditor Description of Criteria, Condition, and Effect: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountabilit...

Auditor Description of Criteria, Condition, and Effect: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. The Commission did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. As a result, the Commission did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Auditor Recommendation: We recommend that the Commission review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. Corrective Action: Management concurs with the finding. The Commission will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement. Responsible Person: Joseph Bertram, Financial Operations Manager. Anticipated Completion Date: June 30, 2025.

View Audit 345168

Finding 525868 (2024-001)

Significant Deficiency 2024

United Ways of Iowa

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

UWI management identified the late reporting error during the year and made alternative arrangements with the grantor to come into compliance prior to fiscal year end. To assure compliance with federal grants, procedures are in place for grant reporting oversignt.

View Audit 345031

Finding 525852 (2024-001)

Significant Deficiency 2024

Greater Boston Chinese Golden Age Center, Inc.

MA

Significant Deficiency

The Organization began its audit for the year ended June 30, 2024 earlier than the prior year, allowing sufficient time to file the Organization's data collection form before its due date.

View Audit 344989

Finding 525786 (2024-003)

Significant Deficiency 2024

Bay Cove Human Services, Inc. & Affiliate

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

Management agrees with the finding and is in the process of revising internal controls to address this issue.

View Audit 344938

Finding 525784 (2024-002)

Significant Deficiency 2024

Bay Cove Human Services, Inc. & Affiliate

MA

Subrecipient Monitoring Reporting Significant Deficiency

Management agrees with the finding and is in the process of revising internal controls to address this issue.

View Audit 344938

Finding 525689 (2024-001)

Significant Deficiency 2024

Middle Kentucky Community Action Partnership, Inc.

KY

Subrecipient Monitoring Reporting Significant Deficiency

Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date...

Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.

View Audit 344835

Finding 525679 (2024-003)

Significant Deficiency 2024

Flat Rock - Haw Creek School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Context: For one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Contact P...

Context: For one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: I have spoken to the Food Service Director to ensure that 2 individuals are signing off on all the claims. Anticipated Completion Date: 3/1/2025

View Audit 344796

Finding 525669 (2024-003)

Significant Deficiency 2024

Community College District of Gogebic County

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Auditor Description of Condition and Effect. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected until the mistakes were identified by the au...

Auditor Description of Condition and Effect. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected until the mistakes were identified by the auditors. Auditor Recommendation. We recommend that the College implement a reconciliation and review process over the preparation and reporting of the ADN-to-BSN quarterly reports to ensure proper and accurate reporting. Corrective Action. The College has performed the necessary steps to correct the error and will correct the amounts reported in the next quarterly report. Additionally, the reporting process will include a reconciliation of the expenses and an additional level of review. Responsible Person. Chad Lashua, Vice President of Business Services. Anticipated Completion Date. April 30, 2025.

View Audit 344780

Finding 525665 (2024-002)

Significant Deficiency 2024

Community College District of Gogebic County

MI

Student Financial Aid Internal Control / Segregation of Duties Reporting

Auditor Description of Condition and Effect. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal ...

Auditor Description of Condition and Effect. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal Student Aid. Auditor Recommendation. We recommend that the College implement a secondary review process over the preparation and reporting of the FISAP to ensure proper and accurate reporting. Corrective Action. The College has performed the necessary steps to correct the error and will amend the reporting process to ensure that a second individual is reviewing the work performed. Responsible Person. Maryann DeCaire, Director of Financial Aid. Anticipated Completion Date. April 30, 2025.

View Audit 344780

Finding 525661 (2024-001)

Significant Deficiency 2024

Community College District of Gogebic County

MI

Special Tests & Provisions Student Financial Aid Period of Performance

Auditor Description of Condition and Effect. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used in the Spring 2024 semester. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spr...

Auditor Description of Condition and Effect. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used in the Spring 2024 semester. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spring semester resulting in an understatement in $84 of Pell awards to the students. The College corrected this issue with the Department of Education on July 30, 2024. Auditor Recommendation. We recommend that the College implement a review process to ensure the number of days used in the Return to Title IV calculation is accurate and that the Return to Title IV calculation is being reviewed by a second individual. Corrective Action. The College has performed the necessary steps to correct the error and will develop a process to ensure that a second individual is reviewing the work performed. Responsible Person. Maryann DeCaire, Director of Financial Aid. Anticipated Completion Date. April 30, 2025.

View Audit 344780

Finding 525639 (2024-005)

Significant Deficiency 2024

Cottey College

MO

Questioned Costs Student Financial Aid Special Tests & Provisions

Condition: The College did not timely and accurately complete refund calculations in the Spring. In review of the Spring 2024 calculations the scheduled end date did not consider finals week, resulting in the incorrect days in all Spring 2024 return of Title IV funds calculations. As a result of the...

Condition: The College did not timely and accurately complete refund calculations in the Spring. In review of the Spring 2024 calculations the scheduled end date did not consider finals week, resulting in the incorrect days in all Spring 2024 return of Title IV funds calculations. As a result of the incorrect number of days, the amounts of Title IV amounts returned for all withdrawn students were incorrectly calculated for 2 out of the population of 5 (40%) Spring withdrawal calculations as two students had attended over 60% of the semester for both the original and updated calculations and as such, no return was required. A sample of two Fall withdrawal calculations identified one error (50%) due to incorrect inputs for awards that were disbursed and those that could have been disbursed. We consider this finding to be a significant deficiency in relation to Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-005. Statistical sampling was not used in making sample selections. Corrective Action Plan: This repeated finding was due to our previously delayed audits. We implemented the plan below on 09/10/2024 after the 2023-05 finding, however, the 2023-24 school year had already completed. This meant we were unable to make changes in the year as it had already concluded, and we implemented the corrective action plan for the 2024-25 school year. 2023-005 Corrective Action Plan: Corrective Action Plan: The Registrar’s Office will review the school calendar in Common Origination and Disbursement Web Site before the financial aid office begins processing R2T4’s for the school year. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) and Chayna Penney (Registrar) Implementation Date for Corrective Action Plan: 09/10/2024 Responsible Person for Correction Action Plan: Hannah Masters Implementation Date for Corrective Action Plan: 01/30/2025

View Audit 344753 Questioned Costs: $1

Finding 525637 (2024-003)

Significant Deficiency 2024

Cottey College

MO

Questioned Costs Student Financial Aid Cash Management

Condition: During our testing of thirty-seven student files, we noted ten individuals (27%) that were not properly awarded Direct Loans. Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awardi...

Condition: During our testing of thirty-seven student files, we noted ten individuals (27%) that were not properly awarded Direct Loans. Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awarding and reviewing Federal Loans. Throughout the 2024-25 school year, we have implemented quarterly internal audits where students are randomly selected and processed through an internal review of their federal awards. Through this new process, we are reviewing loan eligibility, disbursement dates, and documentation for each student. By completing this process quarterly, we will be able to do an additional review of each student in detail while the school year is still in session and corrections can be made. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) Implementation Date for Corrective Action Plan: 01/30/2025

View Audit 344753 Questioned Costs: $1

Finding 525618 (2024-001)

None 2024

Town of Dudley, Massachusetts

MA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

When the reporting portal opens in late March 2025 for Annual Reports due by April 30, 2025 (for the April 1, 2024-March 31, 2025 reporting period), the Town Accountant will enter a project under expenditure category 6.1 (Revenue Replacement) that will include the $3,519,030.12 that was obligated an...

When the reporting portal opens in late March 2025 for Annual Reports due by April 30, 2025 (for the April 1, 2024-March 31, 2025 reporting period), the Town Accountant will enter a project under expenditure category 6.1 (Revenue Replacement) that will include the $3,519,030.12 that was obligated and expended by Dudley for revenue replacement. On the overview section of the 2024 report the town will report the full $3,519,030.12 as obligated and expensed.

View Audit 344723

Finding 525614 (2024-005)

Significant Deficiency 2024

Bluefield University

VA

Student Financial Aid Reporting Significant Deficiency

U.S. Department of Education, Student Financial Aid Cluster – Assistance Listing # 84.033, 84.063, 84.007, 84.268 – Enrollment Reporting (Significant Deficiency). Condition: The University did not report student enrollment data to the National Student Clearinghouse within the minimum required timefr...

U.S. Department of Education, Student Financial Aid Cluster – Assistance Listing # 84.033, 84.063, 84.007, 84.268 – Enrollment Reporting (Significant Deficiency). Condition: The University did not report student enrollment data to the National Student Clearinghouse within the minimum required timeframe. Criteria: Based on requirements set forth by 34 CFR Section 685.309(b)(2), the University is responsible for notifying the National Student Loan Data System (NSLDS) of changes to student’s enrollment data within minimum required timeframes. Cause: Controls are not functioning properly. Effect: Enrollment data was not reported timely or accurately to the Department of Education thus, the Department could not properly service the student’s loans. The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by institutions. Context: From a population of 129 students that withdrew officially or unofficially during a term, we tested 12 students and noted that the withdrawal date was incorrectly reported as the last day of the term for four students and was not reported for one student. In addition, the R2T4 calculation was prepared untimely for four students that required a calculation, as noted in finding 2024-004, and thus the withdrawal dates were reported untimely. Repeat Finding from Prior Year: Not a repeat finding. Recommendation: We recommend that a review process be put in place to ensure timely and accurate enrollment reporting to NSLDS. Corrective Actions: The policy to be developed regarding student withdrawals and R2T4 calculations will specify that students’ withdrawal dates are to be defined as the last date of academic attendance. The policy also will stipulate that, in accordance with National Student Clearinghouse requirements, Bluefield University will submit accurate student enrollment data throughout the academic year.

View Audit 344711

Finding 525613 (2024-004)

Significant Deficiency 2024

Bluefield University

VA

Reporting Student Financial Aid Significant Deficiency

U.S. Department of Education, Student Financial Aid Cluster – Assistance Listing # 84.033, 84.063, 84.007, 84.268 – Return of Title IV Funds (Significant Deficiency) Condition: The University failed to return Title VI funds to the Department of Education within 45 days of student’s date of determina...

U.S. Department of Education, Student Financial Aid Cluster – Assistance Listing # 84.033, 84.063, 84.007, 84.268 – Return of Title IV Funds (Significant Deficiency) Condition: The University failed to return Title VI funds to the Department of Education within 45 days of student’s date of determination. Criteria: Return of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew in accordance with 34 CFR Section 668.173(b). Cause: Controls are not functioning properly. Effect: Funds were not timely returned to students or federal agencies as required. Context: From a population of 129 students that withdrew officially or unofficially during a term, we tested 12 students and noted that the R2T4 calculations were required for nine students. Of the nine students, R2T4 calculations were prepared untimely for six students, resulting in a late return of Title IV funds. Repeat Finding from Prior Year: Not a repeat finding. Recommendation: We recommend procedures are put in place to ensure R2T4 calculations are performed timely following the University’s date of determination. Corrective Actions: In February 2025, Bluefield University leadership will work with the combined staff of the University’s Bluefield Central one-stop administrative office to develop and document a policy to ensure that communication from the registrar’s office regarding a student’s official or unofficial withdrawal occurs within 15 days of the student’s withdrawal. The policy also will stipulate that the financial aid staff of Bluefield Central will complete R2T4 calculations within 30 days of the student’s withdrawal, and the University’s business office will return Title IV funds to the Department of Education within 40 days of a student’s withdrawal.

View Audit 344711

Finding 525611 (2024-001)

Significant Deficiency 2024

Housing Authority of the Borough of Clementon

NJ

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Ve...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Vernon Lawrence, Executive Director, will be responsible to implement this corrective action by June 30, 2025.

View Audit 344709

Finding 525604 (2024-002)

Significant Deficiency 2024

Central Methodist University

MO

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

Description of Finding: From the testing sample 3 instances were found where student financial aid was incorrectly packaged. All 3 were under awarded loans and or Pell Grants. Statement of Concurrence or Nonconcurrence: Management agrees that in each of the 3 cases, aid was not packaged correctly. C...

Description of Finding: From the testing sample 3 instances were found where student financial aid was incorrectly packaged. All 3 were under awarded loans and or Pell Grants. Statement of Concurrence or Nonconcurrence: Management agrees that in each of the 3 cases, aid was not packaged correctly. Corrective Action: The staff in the financial assistance office has seen a large turnover over the past year. Training continues for those new to packaging. A Pell Report has been developed to automatically identify Pell awards based on the new SAI process. Summer Pell training for eligible students will be held for all staff before the Summer 2025 award period. Name of Contact Person: Dyllon Harper, Director of Financial Assistance, Projected Completion Date: Summer 2025

View Audit 344704

Finding 525603 (2024-001)

Significant Deficiency 2024

Central Methodist University

MO

Student Financial Aid Significant Deficiency

Description of Finding: From the testing sample, six instances were found where credit balances from Title IV balances were not properly refunded to students based on the disbursement dates. Statement of Concurrence or Nonconcurrence: With staff turnover, offices were incurring a longer time to bala...

Description of Finding: From the testing sample, six instances were found where credit balances from Title IV balances were not properly refunded to students based on the disbursement dates. Statement of Concurrence or Nonconcurrence: With staff turnover, offices were incurring a longer time to balance COD approved disbursements to actual disbursements to student accounts. Once the loan disbursements were balanced and confirmed to students, the loan refunds were immediately released to students. CMU is aware of, and normally follows the 14 day policy, but it was determined to hold loan refunds until the loans posted to CMU accounts were correct with COD to avoid incorrect disbursements. Corrective Action: The office of Financial Assistance has identified balancing COD disbursements and internal loan disbursement as a mandatory priority each week. A macro report has been developed to help identify differences with COD and allow corrections and COD draws in a timely fashion. Name of Contact Person: Dyllon Harper, Director of Financial Assistance, Projected Completion Date: Fall 2024

View Audit 344704

Finding 525598 (2024-001)

Significant Deficiency 2024

Allegheny College

PA

Student Financial Aid Reporting Significant Deficiency

Criteria, Condition, Cause: We concur that our timely reporting of academically dismissed students during the non-required summer term is an issue and will be vigilant to prevent this delayed reporting in the fun1re. It should be noted that this small cohort was all deemed ineligible to return for ...

Criteria, Condition, Cause: We concur that our timely reporting of academically dismissed students during the non-required summer term is an issue and will be vigilant to prevent this delayed reporting in the fun1re. It should be noted that this small cohort was all deemed ineligible to return for the upcoming semester on the same day, and so that singular days' enrollment status changes were the only updates that were untimely in the submission to the National Student Loan Data System (NSLDS). We will be modifying and monitoring our process to accurately capture and report to the NSLDS sh1dents determined to be ineligible to return in the fall semester even during a tenn of non-required enrollment. Effect, Questioned costs, Context: Enrollment rosters and updated enrollment statuses are reported regularly with NSLDS to ensure current enrollment status that can impact loan repayment dates and in-school deferments are accurately on record with the Department of Education. For the summer enrollment roster, although Allegheny's summer term is a non-required tern1, students that are not enrolled in the summer tern1, but Allegheny is aware that they will not be enrolled in the upcoming required fall tem1 must be reported as withdrawn through the summer enrollment roster. Recommendation The College will continue to confom1 to the NSLDS reporting process and timeline, and with the collaboration of the Financial Aid's, Registrar's, and Provost's Offices, will fully bring the non-required term enrollment reporting into alignment. For the next non-required summer tern1 enrollment report in 2025, Allegheny will be incorporating the shtdents determined to be academically dismissed from the spring tenn on the initial summer enrollment roster with the updated withdrawn stah1s. The initial summer enrollment roster will be submitted within 60 days.

View Audit 344703

Corrective Action Plans

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