Corrective Action Plans

Finding 385975 (2023-005)

Significant Deficiency 2023

ID

Questioned Costs Special Tests & Provisions Student Financial Aid § 200.303

2023-005: Special Tests & Provisions Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matte...

2023-005: Special Tests & Provisions Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Recommendation: ISU should review the requirements and implement a monitoring control to monitor the checks throughout the year. In addition, for the checks outstanding greater than 240 days, the University should return the funding to the U.S. Department of Education. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ISU reopened the prior financial aid years in COD and completed returns of federal aid funds via G5/6 from identified outstanding checks. ISU has implemented the following monitoring controls: At the beginning of each month finance runs check reissue forms for all checks that the check date is 180 days or older. These are mailed to the check recipient. Around the 15th of the month any checks containing Title IV funds that have not been reissued will be turned to the financial aid office. Financial Aid is provided with the date by which the funds need to be returned. Financial Aid attempts to work with the student to get the checks cashed if they are not successful will return funds before the 240-day limit. They will then notify Finance to cancel the original check. Name(s) of the contact person(s) responsible for corrective action: Lisa Leyshon, AVP Finance/Controller, James Martin, Director of Financial Aid Planned completion date for corrective action plan: Implemented in 2020.

View Audit 298414 Questioned Costs: $1

Finding 385817 (2023-004)

Significant Deficiency 2023

Idaho State University

ID

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

2023-004: Suspension Debarment Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Rec...

2023-004: Suspension Debarment Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Recommendation: ISU should evaluate its procedures and implement an additional control to insure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ISU has implemented PaymentWorks, a third-party vendor processing system that does 24-7 sanction and debarment checking. This is conducted on all ISU vendors that onboard through PaymentWorks. All ISU contracts will be processed through Jaggaer, which requires a Banner ID#. All vendors will be imitated through PaymentWorks. Accounts Payable checks sanction alerts in PaymentWorks and follows up with issues. Name(s) of the contact person(s) responsible for corrective action: Lisa Leyshon, AVP Finance/Controller and Kirsten Broughton, Director Grant Accounting Planned completion date for corrective action plan: Implemented in April 2024.

View Audit 298414

Finding 385659 (2023-002)

Significant Deficiency 2023

Idaho State University

ID

Subrecipient Monitoring Cash Management Significant Deficiency § 200.303 § 200.305

2023-002: Cash Management-Subrecipient Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matt...

2023-002: Cash Management-Subrecipient Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Recommendation: ISU should evaluate its procedures and implement an additional control to review and approve the subrecipient reimbursements timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Grant accounting staff will follow payment requests through the system to make sure payments are made in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Kirsten Broughton, Director Grant Accounting Planned completion date for corrective action plan: Implemented in FY24

View Audit 298414

Finding 385654 (2023-001)

Significant Deficiency 2023

Idaho State University

ID

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-001: Reporting Federal Program Titles: Every Student Succeeds/Preschool Development Grants Primary Care Training and Enhancement Assistance Listing Number: 93.884 & 93.434 ...

DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-001: Reporting Federal Program Titles: Every Student Succeeds/Preschool Development Grants Primary Care Training and Enhancement Assistance Listing Number: 93.884 & 93.434 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: ISU should implement formal review procedures to document review and approvals over required reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ISU had a formal review procedure in place, but due to personnel changes it was not being followed. Staff has been trained and procedures will be followed. Name(s) of the contact person(s) responsible for corrective action: Kirsten Broughton, Director Grant Accounting Planned completion date for corrective action plan: Implemented FY24

View Audit 298414

Finding 385649 (2023-004)

Significant Deficiency 2023

Cedar Valley Services, Inc.

MN

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring

U.S. Department of Transportation 2023-004 Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization properly document Sam.gov searches. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action take...

U.S. Department of Transportation 2023-004 Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization properly document Sam.gov searches. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will take the steps necessary to properly document that they have searched Sam.gov. Names of the contact persons responsible for corrective action: Rich Pavek, Executive Director, and Kris Burkey, Finance Manager Planned completion date for corrective action plan: December 31, 2024

View Audit 298394

Finding 385648 (2023-003)

Significant Deficiency 2023

Cedar Valley Services, Inc.

MN

Allowable Costs / Cost Principles Significant Deficiency

U.S. Department of Transportation 2023-003 Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization review its policy and implement a procedure for proper approval over all disbursements. Explanation of disagreement with audit finding: There is ...

U.S. Department of Transportation 2023-003 Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization review its policy and implement a procedure for proper approval over all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will take the steps necessary to ensure that costs are appropriately approved. Names of the contact persons responsible for corrective action: Rich Pavek, Executive Director, and Kris Burkey, Finance Manager Planned completion date for corrective action plan: December 31, 2024

View Audit 298394

Finding 385642 (2023-002)

Significant Deficiency 2023

Pennsylvania Housing Finance Agency

PA

Questioned Costs Cash Management HUD Housing Programs

2023-002 Housing Trust Fund Program – Assistance Listing No. 14.275 Recommendation: CLA recommended that PHFA review their procedures around administrative expenses charged to the HTF program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

2023-002 Housing Trust Fund Program – Assistance Listing No. 14.275 Recommendation: CLA recommended that PHFA review their procedures around administrative expenses charged to the HTF program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA will implement electronic time tracking, this will replace the current manual process of preparing timesheets that are entered into a database used to accumulate administrative expenses charged to federal programs. PHFA is currently in the process of implementing a Human Capital Management system that will allow employees to track the time they work on federal programs. Name of the contact person responsible for corrective action: Adrianne Trumpy, Director of Accounting Planned completion date for corrective action plan: July 1, 2024

View Audit 298360 Questioned Costs: $1

Finding 385641 (2023-001)

Significant Deficiency 2023

Pennsylvania Housing Finance Agency

PA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

U.S. Department of Housing and Urban Development 2023-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: CLA recommended that PHFA review their procedures surrounding the division sign-off form utilized in the pre-commitment meeting. Explanation of disagreeme...

U.S. Department of Housing and Urban Development 2023-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: CLA recommended that PHFA review their procedures surrounding the division sign-off form utilized in the pre-commitment meeting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA implemented a new process to ensure the required divisional signoffs are received after the completion of the pre-commitment meeting. The Lending Officer prepares an electronic approval listing in Microsoft Teams to capture the approvals after the pre-commitment meeting. The Lending Officer follows up with the requested signors to ensure that all outstanding questions have been answered and the signer can mark the Microsoft Teams’ listing approved. Name of the contact person responsible for corrective action: Jessica Perry, Director of Development The new Microsoft Teams approval system was implemented in August 2023. To date, approximately 20 developments have been approved via the new system.

View Audit 298360

Finding 385628 (2023-002)

Significant Deficiency 2023

Missouri Valley College

MO

Student Financial Aid Significant Deficiency

Corrective Actions: *Conduct a thorough review of the policies and procedures related to withdrawals, specifically focusing on the calculation of students' percentages of completion during the payment period and the proper handling of breaks in the academic calendar. *Implement additoinal training s...

Corrective Actions: *Conduct a thorough review of the policies and procedures related to withdrawals, specifically focusing on the calculation of students' percentages of completion during the payment period and the proper handling of breaks in the academic calendar. *Implement additoinal training sessions for staff members responsible for calculating students' completion percentages to ensure they understand the correct methodology, particularly in accounting for breaks of at least five consecutive days. *Utilize the newly implemented Ellucian Colleague software in order to monitor and identify students who withdraw and receive Title IV funds promptly. Establish a clear protocol for performing return calculations and issuing refunds within the required 45-day timeline as per federal regulations. *Enhance oversight and monitoring processes to ensure compliance with 34 CFR 668.22 and other relevant regulations. Regular audits should be conducted to verify the accuracy of calculations and the timely return of Title IV funds. *Communicate updated procedures to all relevant staff members and provide ongoing support to ensure proper implementation and adherence to the revised policies. By implementing these corrective actions, the college can address the identified deficiencies and enhance its compliance with federal regulations concerning withdrawals and the treatment of Title IV funds. All actions listed above have been completed as of 03/01/2024.

View Audit 298342

Finding 385627 (2023-001)

Significant Deficiency 2023

Missouri Valley College

MO

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

Corrective Actions: *Conduct a comprehensive review of the policies and procedures related to packaging student financial aid. Ensure that the guidelines for awarding federal direct loans align with the Federal Student Aid Handbook, Volume 3. *Utilize the newly implemented Ellucian Colleague softwa...

Corrective Actions: *Conduct a comprehensive review of the policies and procedures related to packaging student financial aid. Ensure that the guidelines for awarding federal direct loans align with the Federal Student Aid Handbook, Volume 3. *Utilize the newly implemented Ellucian Colleague software that is integrated with all offices directly involved with any facet of Title IV (registrar and billing) to follow a systematic process to review and verify student financial aid packages for accuracy. Establish protocols for identifying and rectifying instances of under-awarding federal direct subsidized loans. *Utilize Federal Student Aid training programs and other options for financial aid staff to enhance their understanding of federal regulations governing financial aid packaging. Emphasize the significance of recalculating aid packages when there are changes in FAFSA information to prevent under-awarding situations. *Create a standardized procedure for tracking and documenting FAFSA information changes and the subsequent adjustments made to financial aid packages. This will ensure transparency and accountability in the repackaging process. *Address the issue of turnover within the Financial Aid Department by implementing measures to enhance continuity and knowledge transfer. Document key processes and responsibilities to mitigate the impact of staff changes on financial aid operations. *Conduct regular internal training to ensure compliance with federal regulations and the effectiveness of the revised policies and procedures. Make adjustments as needed based on audit findings to maintain accuracy in financial aid packaging. By following these corrective actions, the College can mitigate the identified deficiencies in financial aid packaging and improve overall compliance with federal regulations. Completion Date: All actions listed above have been completed as of 03/01/2024.

View Audit 298342

Finding 385594 (2023-003)

Significant Deficiency 2023

Hyacinth Aids Foundation, INC

NJ

Reporting Significant Deficiency

Material Weakness: Significant deficiency in internal control over compliance. Corrective Action Plan: Due to difficulty in hiring and engaging a fulltime Chief Financial Officer, Management has made the decision to outsource our finance department and has engaged the services of Withum, a premier a...

Material Weakness: Significant deficiency in internal control over compliance. Corrective Action Plan: Due to difficulty in hiring and engaging a fulltime Chief Financial Officer, Management has made the decision to outsource our finance department and has engaged the services of Withum, a premier accounting services firm. Management has implemented new accounting software with more robust cost allocation tools and internal controls. Management has also implemented cost allocation methodologies and grant management rules into the workflow and new process definitions associated with implementing new software. Grant reporting rules and cost allocations will be built into the accounting software. A quarterly review of grant expenditures and cash flow management will be conducted by the Board of Trustees Finance committee quarterly. Anticipated Completion Date: The engagement with Withum was entered into in May 2023. The financial systems update went live on February 1, 2024. Quarterly review of grant expenditures and cash flow management will be ongoing April – June 2024.

View Audit 298321

Finding 385592 (2023-009)

Significant Deficiency 2023

Clarkson College

NE

Reporting Matching / Level of Effort / Earmarking Significant Deficiency § 200.303

2023-009 Higher Education Emergency Relief Funding (HEERF) – Assistance Listing No. 84.425 Recommendation: We recommend the College establish a review process to ensure accurate submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken ...

2023-009 Higher Education Emergency Relief Funding (HEERF) – Assistance Listing No. 84.425 Recommendation: We recommend the College establish a review process to ensure accurate submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College will ensure that review procedures are in place to ensure accurate submission. Name(s) of the contact person(s) responsible for corrective action: Robyn Hansen Planned completion date for corrective action plan: March 2024

View Audit 298311

Finding 385535 (2023-008)

Significant Deficiency 2023

Clarkson College

NE

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

2023-008 Student Financial Assistance – Assistance Listing No. Various 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 disagreemen...

2023-008 Student Financial Assistance – Assistance Listing No. Various 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 with the audit finding. Action taken in response to finding: Clarkson College will ensure that procedures are in place and financial aid staff are trained in requirements related to monthly reconciliations. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: March 2024

View Audit 298311

Finding 385534 (2023-007)

Significant Deficiency 2023

Clarkson College

NE

Questioned Costs Student Financial Aid Significant Deficiency

2023-007 Student Financial Assistance – Assistance Listing No. Various 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 accurately completed. Explanation of disagreement w...

2023-007 Student Financial Assistance – Assistance Listing No. Various 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 accurately completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College will review the R2T4 requirements and will implement procedures to ensure R2T4 calculations are completed accurately. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: July 2024

View Audit 298311 Questioned Costs: $1

Finding 385533 (2023-006)

Significant Deficiency 2023

Clarkson College

NE

Student Financial Aid Reporting Significant Deficiency

2023-006 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement wit...

2023-006 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College will review procedures and starting immediately, all disbursements reported to COD will be reported within the appropriate timeframe. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: March 2024

View Audit 298311

Finding 385532 (2023-005)

Significant Deficiency 2023

Clarkson College

NE

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

2023-005 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its policies and procedures around sending exit counseling information to students to ensure students are receiving proper counseling. Explanation of disagreement with audit finding...

2023-005 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its policies and procedures around sending exit counseling information to students to ensure students are receiving proper counseling. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: An automatic email notification will be set up in Anthology, Clarkson College’s new student information system, so that students receive a notification to their student email of their exit counseling information. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: May 2024

View Audit 298311

Finding 385531 (2023-004)

Significant Deficiency 2023

Clarkson College

NE

Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency

2023-004 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review and strengthen its procedures for notifying students of their Direct Loan disbursements within the required time frame and that documentation of the letters sent is maintained. Expl...

2023-004 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review and strengthen its procedures for notifying students of their Direct Loan disbursements within the required time frame and that documentation of the letters sent is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: An automatic email notification has been set up in Anthology, Clarkson College’s new student information system, so that students receive a notification to their student email of their loan disbursements. Documentation is maintained in Anthology. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: March 2024

View Audit 298311

Finding 385530 (2023-003)

Significant Deficiency 2023

Clarkson College

NE

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

2023-003 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend that a process be implemented to ensure the proper cost of attendance is used so that amounts awarded do not exceed calculated financial need. Explanation of disagreement with audit finding: There is...

2023-003 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend that a process be implemented to ensure the proper cost of attendance is used so that amounts awarded do not exceed calculated financial need. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: There is going to be training with current financial aid staff to make sure we are using the correct cost of attendance budget and that we package students correctly based on their grade level. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: July 2024

View Audit 298311

Finding 385529 (2023-002)

Significant Deficiency 2023

Clarkson College

NE

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Student Financial Aid § 200.303

2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: There is no disagre...

2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College will review, revise and implement procedures for cost of attendance, awarding of financial aid offers, and R2T4, in addition to the review of the process of all monthly reconciliations related to Pell, Direct Loan, SEOG and FWS along with G5 drawdowns annotated and reconciled with the Finance Department. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: July 2024

View Audit 298311

Finding 385528 (2023-001)

Significant Deficiency 2023

Clarkson College

NE

Student Financial Aid Internal Control / Segregation of Duties Reporting

2023-001 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations and they review who aid is given to, ensuring only those in tit...

2023-001 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations and they review who aid is given to, ensuring only those in title IV eligible programs are receiving aid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar Office reports enrollment statuses to the National Student Clearinghouse (Clearinghouse) and then the Clearinghouse reports enrollment statuses to NSLDS. Clarkson College Financial Aid will resume a procedure put in place in July 2022, according to the 2022 Corrective Action Plan, prior to the new Financial Aid staff that started in June 2023. The procedure is for one Financial Aid staff person to work with the Registrar each time enrollment is reported and that all errors are cleared in the allowed timeframe. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: April 2024

View Audit 298311

Finding 385477 (2023-001)

Significant Deficiency 2023

Lawrence Union Free School District

NY

School Nutrition Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

2023-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010A Special Education Cluster Special Education Grants to States: IDEA, Part B ALN: 84.027A Special Education Grants to States: IDE...

2023-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010A Special Education Cluster Special Education Grants to States: IDEA, Part B ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants: IDEA Preschool ALN: 84.173A Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X Education Stabilization Fund COVID-19: Governor’s Emergency Education Relief Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U United States Department of Agriculture, passed through New York State Department of Education Child Nutrition Cluster School Breakfast Program ALN: 10.553 National School Lunch Program ALN: 10.555 COVID-19: National School Lunch Program ALN: 10.555 COVID-19: Summer Food Service Program for Children ALN: 10.559 Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District’s Assistant Superintendent for Business and Operations will work on updating all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure that District policies are in compliance with these guidelines. Responsible Contact Person: Jeremy Feder Assistant Superintendent for Business and Operations Lawrence Union Free School District 2 Reilly Road Cedarhurst, NY 11516 Anticipated completion date: June 30, 2024.

View Audit 298293

Finding 385461 (2023-005)

Significant Deficiency 2023

Community College District of Gogebic County

MI

Student Financial Aid Cash Management Significant Deficiency

Auditor Description of Condition and Effect. The College was unable to reconcile direct loans with the COD website during fiscal 2023. The College was unable to obtain the COD reports needed for monthly direct loan reconciliations. As a result of this condition, the College isn't meeting its obliga...

Auditor Description of Condition and Effect. The College was unable to reconcile direct loans with the COD website during fiscal 2023. The College was unable to obtain the COD reports needed for monthly direct loan reconciliations. As a result of this condition, the College isn't meeting its obligation to complete reconciliations of direct loans on a monthly basis and risks overdrawing. Auditor Recommendation. We recommend that the College communicate with other schools to develop a policy for handling matters such as these when having technology issues. Corrective Action. Currently, the College has fixed this error and is now able to pull the correct reports from the COD website. The College intends to perform reconciliations of direct loans on a monthly basis going forward. Responsible Person. Maryann Decaire, Director of Financial Aid. Anticipated Completion Date. June 30, 2024.

View Audit 298275

Finding 385457 (2023-004)

Significant Deficiency 2023

Community College District of Gogebic County

MI

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution, it fails to address the disposal of customer information securely, and it fails to address maintaining a log of authorized users' act...

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution, it fails to address the disposal of customer information securely, and it fails to address maintaining a log of authorized users' activity and keeping an eye out for unauthorized access. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley Policies are met and verified by a second individual. Corrective Action. Currently, the College is reviewing the compliance requirements for Gramm Leach Bliley Act and will amend the current policy to ensure the assessment of apps developed by the institution is covered within the policy. Responsible Person. Steve Spets, Director of IT. Anticipated Completion Date. April 30, 2024.

View Audit 298275

Finding 385453 (2023-003)

Significant Deficiency 2023

Community College District of Gogebic County

MI

Special Tests & Provisions Student Financial Aid Significant Deficiency

Auditor Description of Condition and Effect. When funds were returned through COD for one student, they were mistakenly applied to the Fall 2022 semester instead of being applied to the Spring semester, the semester in which the aid was earned. As a result of this condition, the College corrected t...

Auditor Description of Condition and Effect. When funds were returned through COD for one student, they were mistakenly applied to the Fall 2022 semester instead of being applied to the Spring semester, the semester in which the aid was earned. As a result of this condition, the College corrected their mistake by removing the refund from the Fall 2022 semester and applying it to the Spring semester on June 12, 2023. Due to the Covid Forbearance ruling, the unsubsidized loan did not accrue interest which made the correction more straight forward. Auditor Recommendation. We recommend that the College implement procedures to ensure that the return to Title IV calculation and distribution 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. June 30, 2024.

View Audit 298275

Finding 385449 (2023-002)

Significant Deficiency 2023

Community College District of Gogebic County

MI

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Auditor Description of Condition and Effect. At the beginning of the Fall 2022 semester, a student was approaching their 600% lifetime Pell limit. When a student is between 500% and 600%, the College is supposed to perform a manual calculation so that the Pell award comes close to the maximum limit ...

Auditor Description of Condition and Effect. At the beginning of the Fall 2022 semester, a student was approaching their 600% lifetime Pell limit. When a student is between 500% and 600%, the College is supposed to perform a manual calculation so that the Pell award comes close to the maximum limit but does not exceed it. However, due to mistakenly being marked as full-time instead of three-quarters-time, the calculation resulted in a payment of $3,761 instead of $2,821. As a result of this condition, the College exceeded the Pell Lifetime Eligibility and overpaid a student with $940 in excess funds. It is our understanding that on September 15, 2023, the College was repaid by the student affected by the overpayment. Auditor Recommendation. We recommend that the College implement a secondary review process of not only the calculation, but for the determination of information that is used in the calculation as well. Corrective Action. The College has performed the necessary steps to correct the error and will amend the calculation process to ensure that a second individual is reviewing the work performed. Responsible Person. Maryann Decaire, Director of Financial Aid. Anticipated Completion Date. June 30, 2024.

View Audit 298275

Corrective Action Plans

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