Corrective Action Plans

Finding 505324 (2024-002)

Significant Deficiency 2024

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Significant Deficiency Special Tests & Provisions

When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by former staff. As documentation in the files all previous inspections have been completed. The current staff, Sarah Schaefer, has become a certified inspector after complet...

When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by former staff. As documentation in the files all previous inspections have been completed. The current staff, Sarah Schaefer, has become a certified inspector after completing the necessary course and passing the exam. All inspections whether annual or bi-annually are all completed within the time frame directed by HUD. The director currently will complete the supervisory inspections based on the percentage of program participation directed by HUD regulations.

View Audit 327969

Finding 505303 (2024-003)

Significant Deficiency 2024

Wood County Village, Inc.

OH

Questioned Costs HUD Housing Programs Significant Deficiency

2. Finding 2024-003 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project paid management fees of ...

2. Finding 2024-003 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project paid management fees of $104 in excess of the amount approved by HUD.Criteria: The HUD approved management agent certification (Form HUD - 9839-B) provides for payment of management fees equal to 9.13% of residential income collected. Cause: The Project’s sponsor inadvertently utilized incorrect residential income to calculate management fees. Effect of Condition: The Project is not in compliance with the HUD approved management agent certification and Section 811 Regulatory Agreement. Recommendation: We recommend that the Project’s sponsor verify, monthly, the residual income used to calculate management fees. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirements of the HUD Regulatory Agreement and is working with new staff to ensure they receive the proper training on HUD requirements.

View Audit 327913 Questioned Costs: $1

Finding 505280 (2024-003)

Significant Deficiency 2024

Brandywine Community Schools

MI

Significant Deficiency Internal Control / Segregation of Duties

The District is improving their current policy for support for any federal draw is immediately attached to the federal request. This will make the information readily available when requested.

View Audit 327909

Finding 505276 (2024-001)

Significant Deficiency 2024

Denver Seminary

CO

Student Financial Aid Reporting Significant Deficiency

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Exception found during audit on several student returns of their Title IV aid. This was due to multiple factors. Campus Nexus, our SIS system, reported dates for LDA that did not line up with the drop date indicated by the professo...

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Exception found during audit on several student returns of their Title IV aid. This was due to multiple factors. Campus Nexus, our SIS system, reported dates for LDA that did not line up with the drop date indicated by the professors on withdrawal/drop forms. A major shift in management of the Registrar’s office also occurred this year that left gaps in information. Our Student Life department that tracks start activity for a term did not translate data to our department for students with loans since they do not track loan borrowing in their system. During audit allstudents were reviewed, in addition to selections to ensure that LDAs were accurate for any R2T4s. As of the Fall 2024 term we will still run our Campus Nexus reports but will be reviewing all dates against withdrawal/drop forms for LDA listed by the professor. The Registrar’s office has a new staff that we are working closely with to ensure accurate data. We also are working directly with Student Life to review inactivity lists the first and second week of classes and are tracking students with loans. Any student with a loan without activity within the first week of classes, we will be returning funding. If they start activity in the second week and maintain activity prior to being dropped at the third week, we can reinstate their loans at their request. Person Responsible for Corrective Action Plan: Gina K Kelbert, Director of Financial Aid Anticipated Date of Completion: Effective since beginning of Fall term 2024.

View Audit 327902

Finding 505142 (2024-001)

Significant Deficiency 2024

Hamline University of Minnesota

MN

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University review their current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14...

Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University review their current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Individual(s) responsible for processing refunds will review the current internal procedures for processing refunds and student account credits. They will also review the federal guidelines regarding Title IV funds available on fsapartners.ed.gov. After review, the Manager of student accounts will meet with this staff to ensure understanding of procedures and look for areas of improvement and opportunities for clarity. The Manager will also review current procedures to ensure documents are up-to-date and look for areas that require revision. Manager will review current reporting within the Workday system to ensure proper information is being pulled at time of running reports. Names of the contact persons responsible for corrective action: Sirena Huppert, Manager of Student Accounts Planned completion date for corrective action plan: January 1, 2025

View Audit 327809

Finding 505064 (2024-002)

Significant Deficiency 2024

Oconto Falls Public School District

WI

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

FINDINGS— FEDERAL AND STATE AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION 2024-002 Elementary and Secondary School Emergency Relief (ARP ESSER) – 84.425U Recommendation: CLA recommends the District review its internal controls and implement a procedure to ensure all journal entries are appro...

FINDINGS— FEDERAL AND STATE AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION 2024-002 Elementary and Secondary School Emergency Relief (ARP ESSER) – 84.425U Recommendation: CLA recommends the District review its internal controls and implement a procedure to ensure all journal entries are approved prior to being posted within the general ledger. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will review its internal controls and implement a procedure to ensure all journal entries are approved prior to being posted within the general ledger. Name of the contact person responsible for corrective action: Kim Sinclair, District Business Manager. Planned completion date for corrective action plan: June 30, 2025

View Audit 327742

Finding 505052 (2024-001)

Significant Deficiency 2024

National Arbor Day Foundation

NE

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

A plan has been put in place that involves the Accounting Director monitoring the FFATA reporting activity monthly to ensure that the Foundation meets the reporting requirements of the program. Each month, the Accounting Director contacts the Grant Administrator to determine if any new first-tier s...

A plan has been put in place that involves the Accounting Director monitoring the FFATA reporting activity monthly to ensure that the Foundation meets the reporting requirements of the program. Each month, the Accounting Director contacts the Grant Administrator to determine if any new first-tier subaward contracts have been signed during the last 30 days. If any contracts have been signed, the Accounting Director obtains a copy of the FFATA report that the Grant Administrator filed during the month to verify that it contains those subaward contracts and that they have been reported on a timely basis and in the correct amount. In addition, the Accounting Director compares information on the monthly FFATA reports to a master list of approved sub awardees to verify contract amounts and to ensure that all contracts are being reported.

View Audit 327737

Finding 504994 (2024-010)

Significant Deficiency 2024

Clarkson College

NE

Student Financial Aid Reporting Significant Deficiency

Recommendation: We recommend the College review their policies and procedures surrounding FISAP reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal Operations Report for 2023-2024 and Applicati...

Recommendation: We recommend the College review their policies and procedures surrounding FISAP reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal Operations Report for 2023-2024 and Application to Participate for 2025-2026 (FISAP) for the Campus-Based programs is the second FISAP the Financial Aid & Scholarships Director has completed. The error on the FISAP was the enrollment number. The Financial Aid & Scholarships Director was first provided with a number from the Office of Institutional Effectiveness that was still being further calculated and checked for accuracy. Currently, in our new student information system, reporting and verifying correct numbers is more time-consuming. The Director later received the accurate number and updated the FISAP. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: October 2024

View Audit 327718

Finding 504990 (2024-009)

Significant Deficiency 2024

Clarkson College

NE

Questioned Costs Student Financial Aid Significant Deficiency

Recommendation: We recommend the College review their current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14 days. Explanation of disagreement with audit finding: There is ...

Recommendation: We recommend the College review their current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student refunds are processed within 48 hours according to our standard procedures, which ensures that refunds are processed within 14 days according to the federal requirements. However, in the instance of this finding, it appears that the procedure was not followed due to unusual circumstances. We will add a step to our procedure that requires the supervisor to oversee that the credit balance is refunded within guidelines of 14 days. Name(s) of the contact person(s) responsible for corrective action: Robyn Hansen Planned completion date for corrective action plan: October 18, 2024

View Audit 327718 Questioned Costs: $1

Finding 504986 (2024-008)

Significant Deficiency 2024

Clarkson College

NE

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend that a process is put in place to ensure that all students selected for verification are being reported to the Common Origination Disbursement (COD) system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...

Recommendation: We recommend that a process is put in place to ensure that all students selected for verification are being reported to the Common Origination Disbursement (COD) system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have a designated staff member who ensures that all students selected for verification are being reported to the FAFSA Portal. Please note the Department of Education has listed on their FAFSA Portal that 24/25 verification reporting is not currently available, and schools will be notified when it becomes available. At that time, all 24/25 verifications will be reported in the FAFSA Portal. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024

View Audit 327718

Finding 504982 (2024-007)

Significant Deficiency 2024

Clarkson College

NE

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

Recommendation: The College should ensure all necessary employees receive proper training, support, and time to follow the College's policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement B23with the audit findi...

Recommendation: The College should ensure all necessary employees receive proper training, support, and time to follow the College's policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement B23with the audit finding. Action taken in response to finding: With the start of the 2024-2025 school year, the Financial Aid and Student Accounts departments are working together to reconcile all federal aid, Nurse Student Loans and Nurse Faculty Loans weekly on Fridays. This has worked well since its inception in August 2024. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024

View Audit 327718

Finding 504978 (2024-006)

Significant Deficiency 2024

Clarkson College

NE

Questioned Costs Student Financial Aid Significant Deficiency

Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct number of break days and are completed timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct number of break days and are completed timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With our new student information system, Anthology Student, there are tasks we can assign to a staff member to alert them that there are R2T4s to process. We think this will be helpful in making sure we accurately calculate R2T4s. Anthology Student also has regulatory controls in the R2T4 calculation process that calculates number of days in the semester and break days. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024

View Audit 327718 Questioned Costs: $1

Finding 504974 (2024-005)

Significant Deficiency 2024

Clarkson College

NE

Student Financial Aid Eligibility Significant Deficiency

Recommendation: We recommend that a review is implemented which compares enrolled credits to Pell award to ensure all Pell funds are awarded at proper amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Wit...

Recommendation: We recommend that a review is implemented which compares enrolled credits to Pell award to ensure all Pell funds are awarded at proper amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With our new student information system, Anthology Student, there are regulatory controls in place that ensure that the Pell awards are awarded at proper amounts per enrolled credits. All undergraduate students are packaged Standard Academic Year (SAY) beginning with the 2024-2025 academic year. This packaging method will ensure that all Pell eligible students will receive their entire Pell award amount for the year. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024

View Audit 327718

Finding 504970 (2024-004)

Significant Deficiency 2024

Clarkson College

NE

Questioned Costs Student Financial Aid Significant Deficiency

Recommendation: We recommend that a process is put in place to ensure that all students are notified upon withdrawal they may be required to return federal award funds back to the Department of Education. Explanation of disagreement with audit finding: There is no disagreement with the audit findin...

Recommendation: We recommend that a process is put in place to ensure that all students are notified upon withdrawal they may be required to return federal award funds back to the Department of Education. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All students are instructed by their academic advisors to speak with the Financial Aid department prior to withdrawing from any or all courses. When the Financial Aid department presents at New Student Orientation, our financial aid presentation includes speaking with Financial Aid before dropping courses as dropping courses could result in students having to pay back some or all their federal financial aid. All students with an R2T4 receive an email from Financial Aid & Scholarships notifying them of the return of federal funds to the Department of Education. The Financial Aid & Scholarships department also emails the Student Accounts department to notify them to return funds to the Department of Education. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024

View Audit 327718 Questioned Costs: $1

Finding 504966 (2024-003)

Significant Deficiency 2024

Clarkson College

NE

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

Recommendation: We recommend that the College should ensure all necessary employees receive proper training, support, and time to follow the College's policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement with ...

Recommendation: We recommend that the College should ensure all necessary employees receive proper training, support, and time to follow the College's policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With the start of the 2024-2025 school year, the Financial Aid and Student Accounts departments are working together to reconcile weekly on Fridays. This has worked well since its inception in August 2024. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024

View Audit 327718

Finding 504942 (2024-003)

Significant Deficiency 2024

Boise State University

ID

Student Financial Aid Internal Control / Segregation of Duties Eligibility § 200.303

Federal Program Title: Student Financial Assistance Cluster ALN: 84.063 Recommendation: We recommend the University review its current procedures for awarding Title IV funds to ensure only eligible students are receiving funds. Explanation of disagreement with audit finding: There is no disagreement...

Federal Program Title: Student Financial Assistance Cluster ALN: 84.063 Recommendation: We recommend the University review its current procedures for awarding Title IV funds to ensure only eligible students are receiving funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Additional staff training has been provided to R2T4 staff regarding Pell eligibility for students who enroll in courses on census day and withdraw shortly thereafter. Staff have been instructed and procedures updated to review the faculty response regarding participation in a withdrawn course before offering Pell prior to completing the R2T4 calculation. Name(s) of the contact person(s) responsible for corrective action: Lauren Krigbaum, Associate Director of Systems & Processing. Planned completion date for corrective action plan: September 30, 2024

View Audit 327688

Finding 504935 (2024-002)

Significant Deficiency 2024

Boise State University

ID

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Federal Program Title: Student Financial Assistance Cluster ALN: Various Recommendation: We recommend the University review its current procedures for return of Title IV funds. As part of the review, the University should implement safeguard to ensure refunds are returned timely and that refund amou...

Federal Program Title: Student Financial Assistance Cluster ALN: Various Recommendation: We recommend the University review its current procedures for return of Title IV funds. As part of the review, the University should implement safeguard to ensure refunds are returned timely and that refund amounts are supported by having documentation of withdrawal dates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Boise State updated the automated workflows to ensure that R2T4s calculated on any day of the week had funds returned accordingly. The R2T4 procedures also include a step to review the completed return before sending the communication to the student. This step was reinforced to the staff involved in the R2T4 processes via additional training. The workflows were updated and additional staff training were provided in December 2023 when the issue was identified by Financial aid office management. Procedures have also been updated regarding the last date of attendance for withdrawn courses with W grades. The procedures now require staff to contact all faculty anytime the withdrawn student has W grades, F grades or a combination of both. The additional training and procedures update were completed May 25, 2024. Name(s) of the contact person(s) responsible for corrective action: Lauren Krigbaum, Associate Director of Systems & Processing. Planned completion date for corrective action plan: December 15, 2023; May 25, 2024

View Audit 327688 Questioned Costs: $1

Finding 504931 (2024-001)

Significant Deficiency 2024

Boise State University

ID

Student Financial Aid Reporting Significant Deficiency § 200.303

Federal Program Title: Student Financial Assistance Cluster ALN: 84.063 & 84.268 Recommendation: We recommend the University review its current procedures for NSLDS reporting and implement additional procedures to ensure program effective dates in NSLDS match institutional records. Explanation of di...

Federal Program Title: Student Financial Assistance Cluster ALN: 84.063 & 84.268 Recommendation: We recommend the University review its current procedures for NSLDS reporting and implement additional procedures to ensure program effective dates in NSLDS match institutional records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The errors noted occurred in 2021 and the university has since changed to a different student admission software application. The errors identified have been corrected for the student records noted. Name(s) of the contact person(s) responsible for corrective action: Registrar’s Office: Mark Damm, Jarred Bullock Planned completion date for corrective action plan: November 1, 2024

View Audit 327688

Finding 504875 (2024-001)

Significant Deficiency 2024

North Providence Housing Authority

RI

HUD Housing Programs Eligibility Significant Deficiency

Section III – Federal Award Findings and Questioned Costs 2024-001-Eligibility: Rent Calculation Corrective Action: The North Providence Housing Authority will be creating a check list which will include Income Verification as part of the participants file to be used for examinations, and reexam...

Section III – Federal Award Findings and Questioned Costs 2024-001-Eligibility: Rent Calculation Corrective Action: The North Providence Housing Authority will be creating a check list which will include Income Verification as part of the participants file to be used for examinations, and reexaminations of income. This check list will be completed by the Housing Authority staff member, signed, and dated, showing that all required documents have been obtained and used for a successful processing of the tenants rent. Additionally, due to being a small housing authority, with only one HCV staff member, we have hired an HCV Assistant to help the HCV Coordinator in obtaining all information needed to comply with HUD’s regulations. Planned Implementation Date of Corrective Action: Immediately Planned Implementation Date of Corrective Action: Eileen Reyes/Michael McMahon/Cheryl Lonardo

View Audit 327628

Finding 504831 (2024-001)

Significant Deficiency 2024

Memorial Hospital of Laramie County D/b/a Cheyenne Regional Medical Ce

WY

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.332 Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Finding Summary: There was no evidence retained that the Medical Center’s compliance and financial reports sub...

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.332 Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Finding Summary: There was no evidence retained that the Medical Center’s compliance and financial reports submitted to the Department of Health and Human Services were reviewed and approved prior to submission. Responsible Individuals: Program Director – Jason Mincer Corrective Action Plan: One step will be added to the current plan: Enroll Wyoming has changed its review process to be as follows: - Each individual navigator completes a weekly form that is collected and reviewed by our Insurance Market Place Project Specialist. - The Insurance Market Place Project Specialist compiles the data from all navigator submissions and aggregates the work. - The aggregated information is then input into the federal Health Insurance Oversight System (HIOS). - A screenshot of the input data is captured and uploaded into DocuSign. - The Insurance Market Place Project Specialist and the Enroll Wyoming Project Manager sign off on the report in DocuSign. - An email is sent to the Director of Community Health upon completion. - All documentation will be available on the S drive. Anticipated Completion Date: The new process will begin with the filing of the weekly reports on 10/1/2024.

View Audit 327536

Finding 504829 (2024-001)

Significant Deficiency 2024

Junior Achievement of Arizona, Inc.

AZ

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Type of Finding – Significant Deficiency in Internal Control Over Compliance. Condition/Context – Internal control procedures over eligible disbursements did not ensure compliance with federal awards. An employee reimbursement was billed twice, and employee bonuses, which are not allowable costs, we...

Type of Finding – Significant Deficiency in Internal Control Over Compliance. Condition/Context – Internal control procedures over eligible disbursements did not ensure compliance with federal awards. An employee reimbursement was billed twice, and employee bonuses, which are not allowable costs, were included within the reimbursement request. Contact Person – Amy Schaefer, VP of Finance – amys@jaaz.org – (602) 616-0873 Corrective Action Plan – Management has implemented procedures to verify that the expenditures that are requested for reimbursement are accurate and are allowable under the Uniform Guidance. Review procedures will be used to help ensure that only allowable salaries expenses are included in reimbursement requests.

View Audit 327529 Questioned Costs: $1

Finding 504815 (2024-004)

Significant Deficiency 2024

Madison Community Hospital

SD

Special Tests & Provisions Student Financial Aid Significant Deficiency

Department of Agriculture Federal Financial Assistance Listing #10.766 Communities Facilities Loans and Grants Finding Summary: There was no documented independent review of the monthly reserve fund account reconciliations as compared to the required minimum balance. Responsible Individuals: Teres...

Department of Agriculture Federal Financial Assistance Listing #10.766 Communities Facilities Loans and Grants Finding Summary: There was no documented independent review of the monthly reserve fund account reconciliations as compared to the required minimum balance. Responsible Individuals: Teresa Mallett, Chief Financial Officer Corrective Action Plan: The Board of Directors will be given an update at each board meeting with the balance in the reserve account with the required minimum balance covenant requirement. This notification will be documented in the board minutes. Anticipated Completion Date: September 24, 2024

View Audit 327501

Finding 504807 (2024-005)

Significant Deficiency 2024

Beaver River Central School District

NY

Reporting Significant Deficiency Internal Control / Segregation of Duties

See Finding Control Number 2024-004 for the Criteria, Condition, Effect, and Recommendation, and Views of Responsible Officials and Planned Corrective Actions. Finding 2024-004 is considered a significant deficiency in internal control over financial reporting and compliance with the requirements of...

See Finding Control Number 2024-004 for the Criteria, Condition, Effect, and Recommendation, and Views of Responsible Officials and Planned Corrective Actions. Finding 2024-004 is considered a significant deficiency in internal control over financial reporting and compliance with the requirements of federal programs.

View Audit 327488

Finding 504806 (2024-002)

Significant Deficiency 2024

Saint Leo University, INC

FL

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct payment periods and are completed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct payment periods and are completed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The staff responsible for R2T4 calculations have changed. The staff currently completing these calculations have gone through training and a new tool has been provided, a quality control (QC) spreadsheet. This spreadsheet will be used to double-check payment period dates, used in the system calculation, to ensure ensure it is consistently pulling accurate data and is reviewed weekly. Name(s) of the contact person(s) responsible for corrective action: Brenda Clark Planned completion date for corrective action plan: December 2024

View Audit 327479

Finding 504804 (2024-001)

Significant Deficiency 2024

Saint Leo University, INC

FL

Questioned Costs Student Financial Aid Significant Deficiency

NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no d...

NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The policy regarding program start dates has been changed and training has occurred to inform the community of the change in processes; data accuracy is consistently monitored by the Registrar’s Office. Name(s) of the contact person(s) responsible for corrective action: Kelsea Gonzalez Planned completion date for corrective action plan: Older program start dates for separated students have been updated with the conclusion of the corrective action plan from 2022-23, ending on 6/30/24, which overlapped with the 2023-24 audit.

View Audit 327479 Questioned Costs: $1

Corrective Action Plans

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