Corrective Action Plans

Finding 387569 (2023-003)

Significant Deficiency 2023

PA

Student Financial Aid Reporting Significant Deficiency

Recommendation: The Academy should develop procedures to have the financial aid and financial accounting information systems reconciled monthly. Corrective Action: A policy to review and reconcile the FISAP data between Financial Aid and Finance departments, prior to submitting the FISAP to the Depa...

Recommendation: The Academy should develop procedures to have the financial aid and financial accounting information systems reconciled monthly. Corrective Action: A policy to review and reconcile the FISAP data between Financial Aid and Finance departments, prior to submitting the FISAP to the Department of Education, will be implemented. Person Responsible for Corrective Action: Eric Pryor, President and CEO

View Audit 299686

Finding 387568 (2023-002)

Significant Deficiency 2023

Pennsylvania Academy of the Fine Arts

PA

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

Recommendation: The Academy should review and revise its controls over compliance to ensure that the School Account Statement reconciliations are performed monthly. Corrective Action: A procedure to reconcile School Account Statements monthly will be implemented. Person Responsible for Corrective Ac...

Recommendation: The Academy should review and revise its controls over compliance to ensure that the School Account Statement reconciliations are performed monthly. Corrective Action: A procedure to reconcile School Account Statements monthly will be implemented. Person Responsible for Corrective Action: Eric Pryor, President and CEO Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor’s recommendation.

View Audit 299686

Finding 387556 (2023-001)

Significant Deficiency 2023

National Centers for Learning Excellence, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Reporting

Action taken in response to finding: NCLE will: 1) Run a list (through Paychex) of employees that have been terminated and/or hired within the last pay period prior and the current pay period 2) Identify names on list with any employee who is currently receiving pay within the current pay period. 3...

Action taken in response to finding: NCLE will: 1) Run a list (through Paychex) of employees that have been terminated and/or hired within the last pay period prior and the current pay period 2) Identify names on list with any employee who is currently receiving pay within the current pay period. 3) Any employee on the list whether new hire and/or terminated verify that the amount being paid to the employee is correct. 4) Termed employee may still have ELT (Earned Leave Time) accrued and is due payment within the current pay period. The termed employee may have worked partial hours within the current pay period. Salary termed employee is due full payment within the last pay period the employee worked. 5) A new hire employee who is salaried will receive a pro-rated rate of pay for the first payroll. 6) Upon termination and/or new hire being enacted Management will forward termination and/or new hire notices to the Human Resource Department. 7) Human Resource Department will be entering (into Paychex) termination and/or new hire data as soon as they are received from management Names of the contact persons responsible for corrective action: Sue Firkus, CFO and Tim Nolan CEO Planned completion date for corrective action plan: Approved by our Board and Policy Council on February 26, 2024. Will be implemented immediately following this approval. The full current year within which we are operating as well as each upcoming fiscal year will be covered by this plan.

View Audit 299674 Questioned Costs: $1

Finding 387474 (2023-001)

Significant Deficiency 2023

Blue Ridge Healthcare Hospitals, INC

NC

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency

Department of Health and Human Services BRHC respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered con...

Department of Health and Human Services BRHC respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 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—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2023-001 Provider Relief Funding – Assistance Listing No. 93.498 Recommendation: We recommend the Organization review calculations to ensure that the proper amounts are used. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Blue Ridge’s inventory system reports item prices based on average purchase price. Blue Ridge’s materials management staff has a process in place to update inventory item prices on an as-needed basis. In the event a price is in error, the issuance price is manually updated with a credit given to the department where expense was incorrectly reported. For future reporting of inventory issuance costs, an additional level of review will be added to validate cost reported are accurate. Name(s) of the contact person(s) responsible for corrective action: Pat Moll, Chief Financial Officer Planned completion date for corrective action plan: 03/27/2024 If the Department of Health and Human Services has questions regarding this plan, please call Pat Moll, CFO at 828-580-5003.

View Audit 299640 Questioned Costs: $1

Finding 387414 (2023-003)

Significant Deficiency 2023

Change, Inc.

MN

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

Finding Summary: Change, Inc. has an internal control process designed to review and sign the eligibility forms, but the controls did not operate as designed. Personnel at Change Inc. Were unable to produce documentation supporting the review of participant files for participant eligibility. Respo...

Finding Summary: Change, Inc. has an internal control process designed to review and sign the eligibility forms, but the controls did not operate as designed. Personnel at Change Inc. Were unable to produce documentation supporting the review of participant files for participant eligibility. Responsible Individuals: Jill Johnson, Associate Director Corrective Action Plan: We are working to formalize this process by creating a written participant file review policy and procedure. Anticipated Completion Date: March 31, 2024

View Audit 299566

Finding 387391 (2023-001)

Significant Deficiency 2023

Change, Inc.

MN

Internal Control / Segregation of Duties Significant Deficiency

Finding Summary: The organization has a lack of segregation of duties in the cash receipts process. One individual deposits the cash, enters the receipts in the accounting system, and prepares the bank reconciliation. Change Inc. Is missing a step in the internal controls as designed. Responsible...

Finding Summary: The organization has a lack of segregation of duties in the cash receipts process. One individual deposits the cash, enters the receipts in the accounting system, and prepares the bank reconciliation. Change Inc. Is missing a step in the internal controls as designed. Responsible Individuals: Jill Johnson, Associate Director Corrective Action Plan: We will be updating our cash receipts process as part of an overall review of our accounting and financial policies and procedures that will include improvements in our internal control system. Anticipated Completion Date: Updated accounting and finance policies and procedures will be completed and implemented by the end of FY24.

View Audit 299566

Finding 387390 (2023-001)

Significant Deficiency 2023

Women in Safe Homes, Inc.

AK

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency § 200.303

Federal and State Award Finding: 2023-001 Significant Deficiency in Compliance and Internal ontrols over Compliance - Allowable Costs/Cost Principles Name and Contact Person: Agnes Moran, Executive Director Corrective Action: WISH has evaluated the policies and procedures in place regarding the expe...

Federal and State Award Finding: 2023-001 Significant Deficiency in Compliance and Internal ontrols over Compliance - Allowable Costs/Cost Principles Name and Contact Person: Agnes Moran, Executive Director Corrective Action: WISH has evaluated the policies and procedures in place regarding the expenditure approval process, as well as the process for maintaining records supporting all transactions. The policies in place require WISH management to approve all expenditures utilizing a requisition request form which includes a signature field for the initiator, a supervisor, and the Executive Director. WISH management will mandate that all requisition forms are signed (physically or digitally) to ensure compliance with the policy. In order to ensure compliance, WISH will conduct sessions to review the policies with staff and assign a team member to monitor adherence to the policies. Additionally, WISH policies require expenditure support for each transaction including physical and digital receipts and invoices. WISH management will conduct sessions to ensure knowledge of the existing procedures with staff. WISH will assign a team member to review compliance on a monthly basis to ensure compliance. Proposed Completion Date: June 30, 2024

View Audit 299565

Finding 387347 (2023-002)

Significant Deficiency 2023

The Pennsylvania State University

PA

Student Financial Aid Reporting Significant Deficiency

Condition: The University did not report certain students' status changes timely to the National Student Loan Data System (NSLDS). Planned Corrective Action: Management has implemented a change in the reporting timeline to ensure that there is adequate time between reporting to National Student Clea...

Condition: The University did not report certain students' status changes timely to the National Student Loan Data System (NSLDS). Planned Corrective Action: Management has implemented a change in the reporting timeline to ensure that there is adequate time between reporting to National Student Clearinghouse and their reporting to NSLDS. In addition, University management will monitor reporting of status changes to NSLDS. Contact person responsible for corrective action: Robert Kubat, Assistant Vice President of Enrollment Management and University Registrar Anticipated Completion Date: 06/30/2024

View Audit 299535

Finding 387327 (2023-005)

Significant Deficiency 2023

Southwestern Illinois College Community College District #522

IL

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

2023-005 Student Financial Assistance Cluster – ALN. 84.007; 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely. Explanation of disagreement with audit finding: The colleg...

2023-005 Student Financial Assistance Cluster – ALN. 84.007; 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely. Explanation of disagreement with audit finding: The college disagrees with this finding, related to the reporting of five graduate files to NSLDS. The finding states the five files were reported 12 days late of the 60-day reporting requirement. Per section 4.4.2 of the NSLDS Reporting Guide, it is not required that an update be received by NSLDS within two months of the Enrollment Status Effective Date, but rather in the next scheduled enrollment submission. Evidence the graduation status was reported in the next scheduled enrollment submission was provided to the auditors. Action taken in response to finding: The College will continue to closely monitor NSC/ NSLDS reporting schedule and check for transmission errors to ensure compliance with reporting requirements. Name(s) of the contact person(s) responsible for corrective action: Katelyn Dawson Planned completion date for corrective action plan: 6/30/24

View Audit 299518

Finding 387321 (2023-004)

Significant Deficiency 2023

Southwestern Illinois College Community College District #522

IL

Special Tests & Provisions Student Financial Aid Significant Deficiency § 200.303

2023-004 Student Financial Assistance Cluster – ALN. 84.007; 84.033, 84.063, 84.268 Recommendation: We recommend the College implement policies and procedures to identify these requirements and timely report to the appropriate regulators. Explanation of disagreement with audit finding: There is no d...

2023-004 Student Financial Assistance Cluster – ALN. 84.007; 84.033, 84.063, 84.268 Recommendation: We recommend the College implement policies and procedures to identify these requirements and timely report to the appropriate regulators. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The college will monitor Dear Colleague Letters and the Federal Student Aid Handbook to ensure compliance with disclosures and reporting requirements. Name(s) of the contact person(s) responsible for corrective action: Jacob Wheeler Planned completion date for corrective action plan: 6/30/24

View Audit 299518

Finding 387315 (2023-003)

Significant Deficiency 2023

Southwestern Illinois College Community College District #522

IL

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303

2023-003 Student Financial Assistance Cluster – ALN. 84.007; 84.033, 84.063, 84.268 Recommendation: We recommend that the student financial aid department develop a process to identify all credit balances are paid timely. Explanation of disagreement with audit finding: There is no disagreement with ...

2023-003 Student Financial Assistance Cluster – ALN. 84.007; 84.033, 84.063, 84.268 Recommendation: We recommend that the student financial aid department develop a process to identify all credit balances are paid timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will conduct a manual review of all refund holds to ensure they are removed to allow timely pay of Title IV credit balances. Name(s) of the contact person(s) responsible for corrective action: Katelyn Dawson Planned completion date for corrective action plan: 6/30/24

View Audit 299518

Finding 387309 (2023-002)

Significant Deficiency 2023

Southwestern Illinois College Community College District #522

IL

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

2023-002 Student Financial Assistance Cluster – ALN. 84.007; 84.033, 84.063, 84.268 Recommendation: We recommend that the student financial aid department work to ensure disbursements are reported to COD within 15 days of the disbursement date. Explanation of disagreement with audit finding: There i...

2023-002 Student Financial Assistance Cluster – ALN. 84.007; 84.033, 84.063, 84.268 Recommendation: We recommend that the student financial aid department work to ensure disbursements are reported to COD within 15 days of the disbursement date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will closely monitor submission dates and work quickly to resolve technology or other discrepancies that result in delays in file transfer to COD within 15 days of the disbursement date. Name(s) of the contact person(s) responsible for corrective action: Katelyn Dawson Planned completion date for corrective action plan: 6/30/24

View Audit 299518

Finding 387303 (2023-001)

Significant Deficiency 2023

Southwestern Illinois College Community College District #522

IL

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

2023-001 Student Financial Assistance Cluster – ALN. 84.007; 84.033, 84.063, 84.268 Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Action taken in response to finding – As a result of the audit finding, the Col...

2023-001 Student Financial Assistance Cluster – ALN. 84.007; 84.033, 84.063, 84.268 Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Action taken in response to finding – As a result of the audit finding, the College has updated the WISP with all required elements and will incorporate into board policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) responsible for corrective action: Linda Andres Planned completion date for corrective action plan: 6/30/24

View Audit 299518

Finding 387195 (2023-001)

Significant Deficiency 2023

Idaho Housing and Finance Association

ID

HUD Housing Programs Reporting Significant Deficiency

2023-001 U.S. Department of Housing and Urban Development CFDA # 14.182, 14.195, 2023 Award Year, Award Number: Not Provided Section 8 Project – Based Cluster Compliance Requirement: Reporting Type of Finding: Compliance Finding Summary: As part of the testing for wait list applicants, the auditors ...

2023-001 U.S. Department of Housing and Urban Development CFDA # 14.182, 14.195, 2023 Award Year, Award Number: Not Provided Section 8 Project – Based Cluster Compliance Requirement: Reporting Type of Finding: Compliance Finding Summary: As part of the testing for wait list applicants, the auditors selected a sample of 60 applications. Of the 60, one instance of the required documentation for the applicant was not available by the property manager. Responsible Individuals: Cory Phelps, VP Project Finance Corrective Action Plan: IHFA Compliance staff will send a memo to all owner/agents in the Project Based Section 8 program that wait list applications must be retained. IHFA will further explain that failure to have proper documentation in the maintained will result in a deficiency on the Management and Occupancy Review. Anticipated Completion Date: December 30, 2023

View Audit 299469

Finding 387194 (2023-001)

Significant Deficiency 2023

University of St. Thomas

MN

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

Federal Perkins Loan Program – Assistance Listing No. 84.038 Recommendation: We recommend the University implement a procedure with the third party servicer to ensure that their report is completed timely so that the University can perform the necessary due diligence they need to perform. Explanatio...

Federal Perkins Loan Program – Assistance Listing No. 84.038 Recommendation: We recommend the University implement a procedure with the third party servicer to ensure that their report is completed timely so that the University can perform the necessary due diligence they need to perform. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Recognizing the importance of resolving this finding the University of St Thomas intends to leverage its Internal Audit function in review of its relationship with UAS and the regulations and compliance items therein. Name of the contact person responsible for corrective action: Wade Holmberg Planned completion date for corrective action plan: 6/1/2024

View Audit 299468

Finding 387179 (2023-001)

Significant Deficiency 2023

Jackson College

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Auditor Description of Condition and Effect. Six students received disbursements that were not reported to the federal government within the required timeframe. As a result of this condition, the College did not fully comply with the requirements to report disbursements within 15 days of disbursing ...

Auditor Description of Condition and Effect. Six students received disbursements that were not reported to the federal government within the required timeframe. As a result of this condition, the College did not fully comply with the requirements to report disbursements within 15 days of disbursing funds. Auditor Recommendation. We recommend that the College implement policies and procedures, including designating an individual to oversee this reporting requirement, to ensure information is submitted to the Common Origination and Disbursement in a timely manner. Corrective Action. After recognizing the changes in Federal Regulations, financial aid went through structural changes and moved personnel around. Transitions allowed for a staff member to become the processing specialist. This individual is responsible for running the process of sending files to COD. These transactions happen every week as outlined in written procedures. Responsible Person. Andrew Spohn, Director of Financial Aid. Anticipated Completion Date. July 2023.

View Audit 299446

Finding 387169 (2023-006)

Significant Deficiency 2023

Fresno Pacific University and Subsidiaries

CA

Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: A CIS Risk Assessment, Implementation Goup 1 (IG I), has been completed and a detailed plan with 25 Action Items is being worked on which includes a step-by-step plan to obtain full GLBA compliance. The estimated schedule for addr...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: A CIS Risk Assessment, Implementation Goup 1 (IG I), has been completed and a detailed plan with 25 Action Items is being worked on which includes a step-by-step plan to obtain full GLBA compliance. The estimated schedule for addressing the GLBA compliance items specifically called out in the finding is as follows:  Written Information Security Program - Q2 2024  Risk Assessment and safeguards - Risk Assessment is complete, Q2 2025 to address 25 Action Items  Vendor management policies - Q3 2024  Incident response plan - Q2 2024  Written Annual Report to the board - Q4 2024 Person Responsible for Corrective Action Plan: Brad Barker, Chief Information Officer Anticipated Date of Completion: Q2 2025 for Full GLBA Compliance

View Audit 299440

Finding 387168 (2023-005)

Significant Deficiency 2023

Fresno Pacific University and Subsidiaries

CA

Questioned Costs Student Financial Aid Eligibility

Ineligible Programs Planned Corrective Action: Additional training regarding program eligibility has been conducted with the Processing Team. Previously unknown functionality to designate a program as being ineligible for Title IV aid in the Colleague administrative system was identified and implem...

Ineligible Programs Planned Corrective Action: Additional training regarding program eligibility has been conducted with the Processing Team. Previously unknown functionality to designate a program as being ineligible for Title IV aid in the Colleague administrative system was identified and implemented. Title IV funds can no longer be disbursed for programs marked as ineligible. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Director of SFS Processing Anticipated Date of Completion: February 2024

View Audit 299440 Questioned Costs: $1

Finding 387142 (2023-005)

Significant Deficiency 2023

Tabor College, Inc.

KS

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Fiscal Operations and Application to Participate (FISAP) Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matters Recommendation: We recommend the College review their procedures to implement a review process in place befo...

Fiscal Operations and Application to Participate (FISAP) Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matters Recommendation: We recommend the College review their procedures to implement a review process in place before the FISAP is submitted 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: Tabor College will ensure that procedures are in place to ensure the FISAP data has a review by a second person prior to submission. The hiring of the Director of Financial Aid will greatly assist in ensuring accuracy of reporting. Name(s) of the contact person(s) responsible for corrective action: Erica Clark, Director of Financial Aid Planned completion date for corrective action plan: September 2024 filing.

View Audit 299430

Finding 387136 (2023-004)

Significant Deficiency 2023

Tabor College, Inc.

KS

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Gramm-Leach-Bliley Act Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matters Recommendation: We recommend the College review their documentation and ensure that the written information security program includes the requ...

Gramm-Leach-Bliley Act Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matters Recommendation: We recommend the College review their documentation and ensure that the written information security program includes the required elements. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act regulations that were required to be implemented as of June 9, 2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Tabor College appointed an Information Technology Point of Contact in 2023. Tabor College contracted with Tenfold Security to assist with the requirements of the Gramm-Leach-Bliley Act (GLBA). A Risk Assessment was performed in April 2023 and the final report issued in May 2023. Penetration testing has been completed on a regular basis beginning March 27, 2023. Multi-factor Authentication (MFA) implementation began in June with full implementation with the return of students in August 2024. MFA has been fully implemented for all employees, students, and Board members. The significant undertaking of establishing required Policies and Procedures began in June 2023. A GLBA Committee has been recently been formed to help ensure compliance with all of the established policies and procedures. Tabor continues to work with Tenfold to ensure compliance with the GLBA requirements as of June 9, 2023. Name(s) of the contact person(s) responsible for corrective action: Cathy Castle, Vice President for Business and Finance Planned completion date for corrective action plan: 2024 and ongoing. If the Department of Education has questions regarding this plan, please call Cathy Castle at 620-947-3121 x 1056.

View Audit 299430

Finding 387130 (2023-003)

Significant Deficiency 2023

Tabor College, Inc.

KS

Student Financial Aid Reporting Significant Deficiency

National Student Loan Data System (NSLDS) Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matters Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses are accurately re...

National Student Loan Data System (NSLDS) Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matters Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses 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: Tabor College utilizes a clearing house for submitting student statuses. Enrollment is submitted on a monthly basis, at the beginning of the term, each month and then when the term has ended. Graduate students are reported at the end of the term. Tabor will ensure that all students statuses are filed accurately and timely. A Director of Financial Aid has been hired. This position had been filled by an interim person. Name(s) of the contact person(s) responsible for corrective action: Erica Clark, Director of Financial Aid Planned completion date for corrective action plan: April 2024

View Audit 299430

Finding 387124 (2023-002)

Significant Deficiency 2023

Tabor College, Inc.

KS

Student Financial Aid Reporting Significant Deficiency

Eligibility and Certification Approval Report (ECAR) Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matters Recommendation: We recommend the College review its reporting procedures surrounding updating the ECAR to ensure...

Eligibility and Certification Approval Report (ECAR) Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matters Recommendation: We recommend the College review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Tabor College will ensure that ECAR is updated in a timely manner when there is a change in a position of an official for the institution. The two third-party collection agencies for Perkins were added to ECAR on October 31, 2023. Name(s) of the contact person(s) responsible for corrective action: Erica Clark, Director of Financial Aid Planned completion date for corrective action plan: March, 2024

View Audit 299430

Finding 387116 (2023-002)

Significant Deficiency 2023

Eureka College

IL

Student Financial Aid Reporting Special Tests & Provisions

2023-002 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063...

2023-002 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 (f) 84.379 – Year Ended June 30, 2023 Condition: The College did not report graduate status changes within 60 days for ten out of twenty students (50%) tested. We consider this condition to be a significant deficiency of internal control over compliance relating to the Special Tests and Provisions compliance. Management response: From October 2022 to August 2023, the Registrar's Office was short staffed (we only had one employee in the office). We also switched email service providers in the second half of May 2023. The degree file reminder email from the National Student Clearinghouse was missed by the Registrar in the email transition period and because of the change in calendar systems, it was also missed on the Registrar's calendar. When the email migration was complete, the Registrar had thousands emails that were showing as unread. By the time the email cleanup was complete, and the Registrar realized she had not submitted the May 2023 degree file, the 60 day window had passed. The file was submitted in late July as soon as it was discovered that it hadn't gotten submitted (15 days past the 60 day window) Corrective Action Plan: The Summer 2023 and Fall 2023 degree files were submitted on time. The Registrar's office is once again fully staffed and our email and calendar systems are stable again as well. Responsible Person: Kendi Onnen, Registrar Implementation Date: 7/27/2023

View Audit 299424

Finding 387115 (2023-001)

Significant Deficiency 2023

Eureka College

IL

Questioned Costs Student Financial Aid Significant Deficiency

2023-001 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063...

2023-001 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 (f) 84.379 – Year Ended June 30, 2023 Condition: During our testing of forty individuals receiving federal work study, we noted 26 individuals (65%) that had timecards for hours worked that were not approved by a supervisor. We consider this condition to be a significant deficiency relating to the Activities Allowed or Unallowed compliance requirement. Management response: Timecard approval was completed by email notification. During 2022/23, a new email system was installed, and many emails related to timecards were lost. Corrective Action Plan: Starting in August 2023 all timecard approvals were documented in the payroll system (Paycor). HR prior to processing payroll requires all timecards be system documented as approved. Responsible Person: Kathleen Hermacinski, Human Resources Coordinator Implementation Date: August 2023

View Audit 299424 Questioned Costs: $1

Finding 387112 (2023-004)

Significant Deficiency 2023

Rutgers, the State University of New Jersey

NJ

Student Financial Aid Reporting Significant Deficiency

2023-004 Special Tests (Enrollment Reporting) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P130272 (7/1/2022 - 6/30/2023...

2023-004 Special Tests (Enrollment Reporting) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and ALN: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P130272 (7/1/2022 - 6/30/2023), P268K130272 (7/1/2022 - 6/30/2023) Contact Person: Jean McDonald Rash, AVP Enrollment Services, 848-932-2605 Corrective Action: The University Registrar will send a memorandum to all degree certifying officers at the University reminding them that degree certification must be completed by the appropriate date to be certain all students are included on the file that updates NSLDS with the graduation date. The Chancellor Unit registrars will be asked to send out reminders in the weeks leading up to the required submission date and to track the completion of degree certifications. A process will be developed to allow for the proper reporting of graduation information on the Program-Level Record to NSLDS even when the student remains currently enrolled at the University and is being reported as such on the Campus-Level Record. Anticipated Completion Date: The anticipated completion date for degree certifications is June 2024. The anticipated completion date for dual enrollment reporting statuses is January 2025.

View Audit 299417

Corrective Action Plans

Filters