Corrective Action Plans

Finding 88181 (2022-007)

Significant Deficiency 2022

SD

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Finding 2022-007 Special Tests and Provisions ? Disbursements to or on Behalf of Students ? Lack of Documentation for Disbursement Notices. Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Dire...

Finding 2022-007 Special Tests and Provisions ? Disbursements to or on Behalf of Students ? Lack of Documentation for Disbursement Notices. Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During 2022, out of the total of 60 students tested, 9 students did not receive proper notification of the loan disbursement required under the CFR. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has initiated a review of its student notification process for loan disbursement. Corrective actions are planned for the Spring term. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 88180 (2022-006)

Significant Deficiency 2022

Presentation College

SD

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Finding 2022-006 Special Tests and Provisions ? Lack of Transfer Monitoring Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educationa...

Finding 2022-006 Special Tests and Provisions ? Lack of Transfer Monitoring Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During 2022, out of the total of 60 students tested, 3 students were not properly reported as being required to be monitored by NSLDS. Responsible Individuals: Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has noted the error rate and taken steps to improve review of reporting student enrollment information to NSDLS. The external review planned for the Spring term will also address this error rate. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 88179 (2022-003)

Significant Deficiency 2022

Presentation College

SD

Student Financial Aid Reporting Special Tests & Provisions

Finding 2022-003 Special Tests and Provisions ? Return of Title IV Funds ? Calculation of the Amount of Title IV Assistance to be Returned, Timely Return of Funds Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFD...

Finding 2022-003 Special Tests and Provisions ? Return of Title IV Funds ? Calculation of the Amount of Title IV Assistance to be Returned, Timely Return of Funds Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing over return of Title IV funds, the following deficiencies were noted: ? 5 of 8 students? percentage completion rate were calculated incorrectly which resulted in 3 of the 8 students not having the correct amount of Title IV funds to be returned. ? 1 of 8 students did not return Title IV funds in the required time frame. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: The Business Office and Financial Aid Office have examined the internal control processes to address shortcomings that have contributed to deficiencies in the calculation and return of Title IV funds. External review of internal controls during the Spring term may contribute to further corrective actions. All required corrections in student accounts noted in the findings have been made. Anticipated Completion Date: Review and corrective action ongoing.

View Audit 79889

Finding 84346 (2022-003)

Significant Deficiency 2022

United Way of Greater Toledo

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

2022-003 - Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to ...

2022-003 - Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this condition, the Organization did not fully comply with the Uniform Grant Guidance applicable to its federal programs. Auditor Recommendation. Formal written policies should be prepared to comply with the Uniform Guidance. Corrective Action. Management concurs with the finding. The Organization will prepare formal written policies to fully comply with the Uniform Grant Guidance applicable to its federal programs. Responsible Person. Matt Morris, Chief Finance & Operations Officer Anticipated Completion Date: June 30, 2023

View Audit 90377

Finding 83097 (2022-001)

Significant Deficiency 2022

Howard County

MD

Reporting Subrecipient Monitoring Significant Deficiency § 200.303

Howard County respectively submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Federal Agency: Department of Housing and Urban Development Federal Program Name: CDBG Entitlement Grant Cluster ALN: 14.218 Award Number: B-18-UC-24-0012, B-19-UC-24-0012, B20-UW-24-00...

Howard County respectively submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Federal Agency: Department of Housing and Urban Development Federal Program Name: CDBG Entitlement Grant Cluster ALN: 14.218 Award Number: B-18-UC-24-0012, B-19-UC-24-0012, B20-UW-24-0012, B20-UC-24-0012, B- 21-UC- 24-0012 Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Prior Year Finding: No Criteria: Compliance: Per the Federal Funding Accountability Transparency Act (FFATA), prime(direct) recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reports must be filed in FSRS by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. If the initial award is below $30,000 but subsequent grant modifications result in a total award equal to or over $30,000, the award will be subject to the reporting requirements as of the date the award exceeds $30,000. If the initial award equals or exceeds $30,000 but funding is subsequently de-obligated such that the total award amount falls below $30,000, the award continues to be subject to FFATA reporting requirements. The following key data elements must be reported: Sub awardee Name and Data Universal Numbering System (DUNS) number; Amount of Subaward (inclusive of modifications); Subaward Obligation/Action Date; Date of Report Submission; Subaward Number; Project Description; and Names and Compensation of Highly Compensated Officers. (Names and Compensation of Highly Compensated Officers must only be reported when the entity in the preceding fiscal year received 80 percent or more of its annual gross revenues in Federal awards; and $30,000,000 or more in annual gross revenues from Federal awards; and the public does not have access to this information about the compensation of the senior executives of the entity through periodic reports filed under section 2 Howard County Government, Calvin Ball County Executive www.howardcountymd.gov 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. ?? 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986.) Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The County did not accurately report required subaward information to FSRS for firsttier subawards of $30,000 or more. Questioned Costs: None Cause: The County?s policies and procedures were not sufficient to ensure that the required subaward information was reported to FSRS. Internal controls did not prevent or detect the errors. Effect: Subawards were not reported in FSRS in accordance with FFATA requirements. Recommendation: We further recommend the County to develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Views of Responsible Officials: The County agrees with the finding and recommendation. The staff of the Howard County Department of Housing & Community Development (DHCD) will implement a process to ensure that FSRS reporting is completed no later than the end of the month following the month a sub award agreement has been executed. Action taken in response to the finding: DHCD obligates subawards on the date a grant agreement has been fully executed with a subrecipient. To ensure that the required subaward information is reported to FSRS accurately and in a timely manner, an internal process has been established where the FSRS reporting will be completed on or about the same time as the fully executed grant agreement is received. The DHCD Home Program Specialist will be responsible for submitting the FFATA report in FSRS. Name of contact person (s) responsible for the corrective action plan: Maggie Carnegie/ Elizabeth Meadows ? Howard County Department of Housing & Community Development Planned completion date for the corrective action plan: June 30, 2023

View Audit 77645

Finding 79242 (2022-002)

Significant Deficiency 2022

Mount Nittany Health System and Affiliates D/b/a Mount Nittany Health

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Finding 2022-002 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN 24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in expenses in the Period 3 s...

Finding 2022-002 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN 24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in expenses in the Period 3 submission being inaccurately reported and overstated by $3,073,785. Corrective Action Plan Corrective Action Planned: As Mount Nittany Medical Center has a significant amount of available lost revenues, Management has adjusted the previously reported lost revenues to adjust for the questioned costs in the reporting period 4 filing. In addition, we have added steps to our PRF reporting policy to include preparation of a waterfall file which shows the total amount of COVID eligible expenses and the period in which they were allocated for PRF reporting to ensure we do not have a duplication of costs in the future. Beginning with reporting period 4, we also utilized the portal worksheets provided by HRSA to assist with preparing the filing. Finally, the preparation of the PRF filing for reporting period 4 (and future periods, if needed) has transitioned to the Assistant Controller to include an additional level of review by the Controller. Name(s) of Contact Person(s) Responsible for Corrective Action: Karen Keys, Assistant Controller Scott Kaufman, Director, System Controller Anticipated Completion Date: The corrective action plan described above was implemented and completed as of March 24, 2023, which is the date the period 4 filing was submitted.

View Audit 73863

Finding 77935 (2022-001)

Significant Deficiency 2022

Kitsap County Consolidated Housing Authority Dba Housing Kitsap

WA

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. It is the Authority's responsibility to monitor the agreements and verify adequate process...

Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. It is the Authority's responsibility to monitor the agreements and verify adequate processing of compliance activities. The neighboring housing authority suffered a significant technical issue during the period of the effective date for the one file that did not have adequate documentation, which may have been a factor. The Authority intends to bring the Section 8 Housing Choice Vouchers Program back "in-house" soon, so it can better control administration of this significant program. In the interim, however, the Authority will be conducting quality control reviews monthly of a percentage of the Authority's Section 8 Housing Choice Voucher Program participant files (in addition to the quality control reviews already being performed by the neighboring housing authority) to better monitor adequacy with compliance requirements. Heather Blough, Executive Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 67498 Questioned Costs: $1

Finding 77130 (2022-001)

Significant Deficiency 2022

West Chicago Preservation Corporation 071-11482/il06m000208

IL

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over complianc...

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management will deposit the underfunded amount of $113 to the reserve for replacements account during the fiscal year ended December 31, 2023. Contact person responsible for corrective action: Laura Selby, Executive Vice President - COO Anticipated Completion Date: March 31, 2023

View Audit 66841

Finding 72376 (2022-003)

Material Weakness 2022

Sierra Nevada College

NV

Material Weakness Reporting Significant Deficiency

Finding 2022-003 U.S. Department of Education Higher Education Emergency Relief Fund COVID ? 19 Higher Education Emergency Relief Fund ? Student Portion, Assistance Listing 84.425E P425E200015 Reporting Material Weakness in Internal Control over Compliance Finding Summary: In the current year ...

Finding 2022-003 U.S. Department of Education Higher Education Emergency Relief Fund COVID ? 19 Higher Education Emergency Relief Fund ? Student Portion, Assistance Listing 84.425E P425E200015 Reporting Material Weakness in Internal Control over Compliance Finding Summary: In the current year the quarterly HEERF reports were reported on a cumulative basis rather than only reporting the information for that quarter as per the guidance from the Department of Education. Responsible Individuals: Maia Rowland, Student Financial Aid Director Corrective Action Plan: This issue will cease to exist in the future due to the acquisition of SNU by UNR. The acquisition of SNU by UNR was effective July 1, 2022. Anticipated Completion Date: This issue will cease to exist in the future due to the acquisition of SNU by UNR. The acquisition of SNU by UNR was effective July 1, 2022.

View Audit 64382

Finding 72371 (2022-002)

Material Weakness 2022

Sierra Nevada College

NV

Student Financial Aid Material Weakness Significant Deficiency

Finding 2022-002 U.S. Department of Education Student Financial Assistance Cluster: Federal Direct Student Loans, Assistance Listing 84.268 Federal Pell Grant, Assistance Listing 84.063 Federal Work Study Program, Assistance Listing 84.033 Federal Supplemental Education Opportunity Grants, Assi...

Finding 2022-002 U.S. Department of Education Student Financial Assistance Cluster: Federal Direct Student Loans, Assistance Listing 84.268 Federal Pell Grant, Assistance Listing 84.063 Federal Work Study Program, Assistance Listing 84.033 Federal Supplemental Education Opportunity Grants, Assistance Listing 84.007 Teacher Education Assistance For College and Higher Education Grants, Assistance Listing 84.379 P268K220568, P063P210568, P033A212492, P007A212492, P379T220568 Special Test and Provisions ? Return of Title IV Funds Material Weakness in Internal Control over Compliance Finding Summary: In the current year, there was no evidence of an independent review over the return of Title IV calculations. Responsible Individuals: Maia Rowland, Student Financial Aid Director Corrective Action Plan: This issue will cease to exist in the future due to the acquisition of SNU by UNR. The acquisition of SNU by UNR was effective July 1, 2022. Anticipated Completion Date: This issue will cease to exist in the future due to the acquisition of SNU by UNR. The acquisition of SNU by UNR was effective July 1, 2022.

View Audit 64382

Finding 72361 (2022-001)

Significant Deficiency 2022

Town of Stoneham, Massachusetts

MA

Period of Performance Allowable Costs / Cost Principles Reporting § 200.309

2022-001 Special Education Cluster ? CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Explanation of disagreement with audit finding: None. Action taken in response...

2022-001 Special Education Cluster ? CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Explanation of disagreement with audit finding: None. Action taken in response to finding: The School district paid for goods/services after the performance period of the grant. All purchase orders and invoices for payment are reviewed by the Town Wide Budget director before posting or processing. This review is to ensure compliance with local, state and federal laws and regulations. Name(s) of the contact person(s) responsible for corrective action: David Ljungberg, Superintendent and Leia Secor, and Town Wide Budget Director Planned completion date for corrective action plan: Procedure currently in place.

View Audit 64380

Finding 72315 (2022-002)

Significant Deficiency 2022

Huntington Theatre Company, Inc. and Affiliates

MA

Eligibility Significant Deficiency

January 25, 2023 Cognizant or Oversight Agency for Audit The Huntington Theatre Company, Inc. and Affiliates respectfully submits the following corrective action plan for the fiscal year ended June 30, 2022. Name and address of independent public accounting firm: AAFCPAS 50 Washington Street Westbor...

January 25, 2023 Cognizant or Oversight Agency for Audit The Huntington Theatre Company, Inc. and Affiliates respectfully submits the following corrective action plan for the fiscal year ended June 30, 2022. Name and address of independent public accounting firm: AAFCPAS 50 Washington Street Westborough, MA 01581 Audit period: July 1, 2021 - June 30, 2022 The findings from the January 25, 2023 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 SIGNIFICANT DEFICIENCY U.S. SMALL BUSINESS ADMINISTRATION 2022-002 COVID-19 - Shuttered Venue Operators Grant Program - Assistance Listing #59,075 Recommendation: Procedures should be implemented requiring the completion of required forms and the formal review and approval should be performed prior to adding employees to payroll Action Taken: Management takes this extremely seriously and will bring in temporary support staff in order to bring all accounts fully up to date and to implement new systems and practices according to these recommendations. If the U.S. Small Business Administration has questions regarding this plan, please call Michael Maso at 617-273-1526.

View Audit 62784

Finding 71815 (2022-003)

Significant Deficiency 2022

Shawnee State University

OH

Allowable Costs / Cost Principles Significant Deficiency

Finding Number: 2022-003 Condition: The University charged unallowable payroll expenditures to the grant as they were for payroll costs and related employee benefits that were not for costs newly associated with coronavirus or to prevent, prepare for, or respond to coronavirus. Planned Corrective Ac...

Finding Number: 2022-003 Condition: The University charged unallowable payroll expenditures to the grant as they were for payroll costs and related employee benefits that were not for costs newly associated with coronavirus or to prevent, prepare for, or respond to coronavirus. Planned Corrective Action: Shawnee State University has discontinued charging salaries to the HEERF award. Any potential new salaries or payments for services will be reviewed and evaluated by the Program Director to certify that the expenses are costs newly associated with coronavirus or to prevent, prepare for, or respond to coronavirus. Contact person responsible for corrective action: Greg A Ballengee, Controller Anticipated Completion Date: 10/6/2022

View Audit 64280

Finding 71799 (2022-002)

Significant Deficiency 2022

One Community Health

OR

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

Corrective action plan: OCH Human Resources is reviewing the organization?s bonus policy to include exception, the policy will also include the process for post approval adjustments. Planned completion date is December 31, 2022.

View Audit 62045

Finding 71663 (2022-005)

Significant Deficiency 2022

Operation Samahan, Inc.

CA

Allowable Costs / Cost Principles Material Weakness Significant Deficiency

2022-005 Allowable Costs Corrective action planned: HR is keeping track of and documenting all salary raises and as part of procedure, filling out form (Personnel Action Form) prepared by HR and signed by the CEO every time a raise is given. The form will be put in the employee file. Anticipated com...

2022-005 Allowable Costs Corrective action planned: HR is keeping track of and documenting all salary raises and as part of procedure, filling out form (Personnel Action Form) prepared by HR and signed by the CEO every time a raise is given. The form will be put in the employee file. Anticipated completion date: July 2022 Contact person responsible for corrective action: Lita Santos, HR Director

View Audit 65450

Finding 71662 (2022-004)

Material Weakness 2022

Operation Samahan, Inc.

CA

Special Tests & Provisions Material Weakness Significant Deficiency

2022-004 Special Tests and Provisions Corrective action planned: In December 2022, the clinic reviewed and updated the clinic?s Sliding Fee Discount Program as well as the clinic?s fee schedule for 2023. We have trained staff and will be doing regular monitoring. We have made income and family size ...

2022-004 Special Tests and Provisions Corrective action planned: In December 2022, the clinic reviewed and updated the clinic?s Sliding Fee Discount Program as well as the clinic?s fee schedule for 2023. We have trained staff and will be doing regular monitoring. We have made income and family size mandatory fields in the demographics field and requested that ECW to make sliding fee a mandatory field with a hard stop. Our data analyst is running regular reports to check if sliding fee is being done correctly with the billing liaison?s regular check of patient charts and billing, Policies and Procedures include monitoring of the Sliding Fee Discount Program. The billing liaison will randomly choose five charts from each clinic site to test patients? discount application, patient eligibility (income and family size), proof of income, and application of the appropriate sliding fee discount. Anticipated completion date: December 2022 Contact person responsible for corrective action: Elizabeth David, Finance Director

View Audit 65450

Finding 71661 (2022-003)

Material Weakness 2022

Operation Samahan, Inc.

CA

Allowable Costs / Cost Principles Material Weakness Reporting

2022-003 Reporting (repeat finding of 2021-003) Corrective action planned: The UDS reporting is made more accurate by using not only ECW reporting capabilities, but also by getting an i2i population health data tool as a secondary verification platform for UDS data, alongside a competent data analys...

2022-003 Reporting (repeat finding of 2021-003) Corrective action planned: The UDS reporting is made more accurate by using not only ECW reporting capabilities, but also by getting an i2i population health data tool as a secondary verification platform for UDS data, alongside a competent data analyst. the finance department and our project coordinator. The team will oversee gathering all pertinent demographics and financials needed from the clinic?s patient management software (ECW) and accounting software (Sage Intacct). The team attended the 2022 UDS Reporting and Technical Assistance Webinar series sponsored by Department of Public Health Care/Health Resources and Services Administration to ensure the team has the latest update and changes to the 2022 UDS Reporting. The Clinic has also upgraded the patient management software (ECW) to the latest version and is now UDS + (UDS modernization Initiative) ready. Anticipated completion date: December 31, 2022 Contact person responsible for corrective action: Archie Bella, CEO; Roberto Bautista, Data Analyst; Elizabeth David, Finance Director

View Audit 65450

Finding 71653 (2022-003)

Significant Deficiency 2022

Southwestern Adventist University

TX

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

Corrective Action: We have hired additional full-time staff who is being trained and will be overseeing the document requirements for student files. Contact Person: Duane Valencia, Assistant Financial Vice President Completion Date: In progress, staff hired Spring ?23. Currently in training, on...

Corrective Action: We have hired additional full-time staff who is being trained and will be overseeing the document requirements for student files. Contact Person: Duane Valencia, Assistant Financial Vice President Completion Date: In progress, staff hired Spring ?23. Currently in training, ongoing.

View Audit 65445

Finding 71642 (2022-001)

Significant Deficiency 2022

El Paso County Housing Authority

TX

Questioned Costs HUD Housing Programs Eligibility

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

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Miguel Hernandez, Executive Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 63135 Questioned Costs: $1

Finding 66160 (2022-001)

Significant Deficiency 2022

Dallas Theological Seminary

TX

Student Financial Aid Reporting Significant Deficiency

Enrollment Reporting to NSLDS Planned Corrective Action: The registrar?s office (RO) will begin using the Status Discrepancy report that is available in Anthology to identify conflicting information on a student-by-student basis. This report will help in resolving status discrepancies prior to sub...

Enrollment Reporting to NSLDS Planned Corrective Action: The registrar?s office (RO) will begin using the Status Discrepancy report that is available in Anthology to identify conflicting information on a student-by-student basis. This report will help in resolving status discrepancies prior to submitting the report to NSC. Once the Enrollment Report is submitted, the RO will promptly resolve any Error Resolution Reports received from NSC and submit corrections. The RO will continue to follow up with NSC on the status of data transmissions. Person Responsible for Corrective Action Plan: Sabrina Hopson Anticipated Date of Completion: July 2023

View Audit 62040

Finding 65274 (2022-002)

Significant Deficiency 2022

Solano Community College District

CA

Questioned Costs Matching / Level of Effort / Earmarking Student Financial Aid § 200.303

U.S. Department of Education 2022-002: Student Financial Assistance Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: 84.268 Recommendation: We recommend the College to evaluate its procedures related to the manual input of information from the student loan request. Explanation...

U.S. Department of Education 2022-002: Student Financial Assistance Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: 84.268 Recommendation: We recommend the College to evaluate its procedures related to the manual input of information from the student loan request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This issue was discovered during the audit process, and we performed the following activities in response: ? We consulted with the auditing team?s national resource about the proper way to correct this award. Implemented by August 2022. ? Following their guidance, we corrected the student?s awards so that the appropriate amount of sub and unsub were in place and then re-ran her R2T4 calculation to make sure everything was correct in our system and on COD. Implemented by September 2022 ? We conducted a review of our other Direct Loan awards, and found that this incident was an isolated manual mistake, not a systemic one. Implemented by August 2022 ? Although the person responsible for this error is no longer employed in the financial aid department, we have done training with the current Direct Loan coordinator to reduce the likelihood of this mistake in the future. Implemented by August 2022 ? We modified the Direct Loan procedure log to include a reminder about this regulation. Implemented by August 2022 Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by September 2022.

View Audit 62600 Questioned Costs: $1

Finding 64497 (2022-002)

Significant Deficiency 2022

Northwest Nazarene University

ID

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

2022-002 Student Financial Assistance Cluster ? ALN 84.007/84.033/84.038/84.063/84.268/84.379 Recommendation: We recommend the University reviews outstanding checks regularly to ensure funds are returned to the Department of Education before 240 days of the original disbursement attempt. Explanation...

2022-002 Student Financial Assistance Cluster ? ALN 84.007/84.033/84.038/84.063/84.268/84.379 Recommendation: We recommend the University reviews outstanding checks regularly to ensure funds are returned to the Department of Education before 240 days of the original disbursement attempt. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In the fall of 2021, the University changed banking relationships. Outstanding checks from the former bank were cancelled and a check was issued from the new bank. The reissuance of checks showed a flaw in our 240-day reconciliation tool which focused on the check date rather than the original disbursement date. This was an isolated issue and we have adjusted our 240-day review tool to calculate based on the original disbursement date. Name(s) of the contact person(s) responsible for corrective action: John Greentree, Controller Planned completion date for corrective action plan: Completed as of September 2022

View Audit 75144

Finding 64477 (2022-004)

Significant Deficiency 2022

Eastern University

PA

Significant Deficiency

Incorrect Pell Calculations Planned Corrective Action: The Financial Aid Counselor that missed making these adjustments is no longer working in our office. Additionally, effective with the 23-24 school year, we as a University have chosen to align our enrollment requirements among undergraduate prog...

Incorrect Pell Calculations Planned Corrective Action: The Financial Aid Counselor that missed making these adjustments is no longer working in our office. Additionally, effective with the 23-24 school year, we as a University have chosen to align our enrollment requirements among undergraduate programs so as not to cause any further confusion or mistakes when a student switches from one program to another. Person Responsible for Corrective Action Plan: Andrea L Ruth, Director of Financial Aid Anticipated Date of Completion: 1/1/2023

View Audit 73872

Finding 64467 (2022-001)

Significant Deficiency 2022

Molloy College

NY

Student Financial Aid Procurement, Suspension & Debarment Reporting

Corrective Action Plan Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Compliance and Internal Control (Significant Deficiency) University's response: We concur. Name of contact person responsible for corrective action: Linda Albanese, Vice President Enrollment Management C...

Corrective Action Plan Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Compliance and Internal Control (Significant Deficiency) University's response: We concur. Name of contact person responsible for corrective action: Linda Albanese, Vice President Enrollment Management Corrective action: In response to the Enrollment Reporting audit finding, Molloy University will continue to check the NSLDS homepage Announcement section multiple times per week for any notice that the Enrollment History Update page is functioning. We are also subscribed to email communications from Compliance & Data Ops Managing Director of the National Student Clearinghouse (NSC) and the New York State Financial Aid Administrators (NYSFAAA). The re opening of the Enrollment History page will be announced through any of these venues or by electronic announcement from the Federal Student Aid (FSA) Office of the U.S. Department of Education. While Molloy certification dates are correct in our student information system, Jenzabar, the certification date in the National Student Loan Data System (NSLDS) prints as MM/DD/YYYY or the current date because the new website is not working properly. This is an NSLDS issue, and the University was advised not to make any changes in the site at this time. As per guidance from FSA, Molloy has retained copies of all announcements as documentation for audit purposes. These electronic announcements highlight the issues relating to the retirement of the old NSLDS website and the launch of the new website. Electronic announcements between June and November 2022 identified enrollment functionality issues. And the update to the November announcement reported the enrollment roster dissemination delay. The latest electronic announcement in January 2023 confirmed that colleges were not able to comply with enrollment reporting requirements. While Molloy continues to monitor all updates regarding the site, the University has also proactively reached out to the NSLDS Customer Service Center. In Case #221208 000270 the reply, dated December 8, 2022, confirmed that the errors reflected in NSLDS were not the fault of Molloy, but rather due to the issues with the NSLDS website. As soon as the suspension of the NSLDS Enrollment History Update functionality is lifted, Molloy will make the necessary updates. Proposed Completion Date: As soon as the suspension of the NSLDS Enrollment History Update functionality is lifted, Molloy University will make the necessary updates.

View Audit 73870

Finding 63664 (2022-001)

Significant Deficiency 2022

Foothill - De Anza Community College District

CA

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

2022-001 Student Financial Aid Cluster ? Enrollment Reporting ? Various Recommendation: We recommend that each College review their existing procedures and controls and identify necessary changes needed to ensure timely reporting of student status changes to NSLDS as required by regulations. Foothil...

2022-001 Student Financial Aid Cluster ? Enrollment Reporting ? Various Recommendation: We recommend that each College review their existing procedures and controls and identify necessary changes needed to ensure timely reporting of student status changes to NSLDS as required by regulations. Foothill College Response Explanation of disagreement with finding: There is no disagreement with the finding and the Foothill College will resolve it. Action taken in response to finding: Using the samples from the findings as an example, the Dean of Enrollment Services will contact with National Student Clearinghouse Audit support and request a review of the data received from the College by 3/1/2023. If the issue is with our data, the College with work our technical support team and request a specialist from Ellucian ? Banner that supports the enrollment reporting process. If the issue is merely additional training needed on how to handle the error report file, then additional training will be requested for appropriate Admissions & Records staff for one-on-one training with the National Student Clearinghouse. Name of the contact person responsible for corrective action: Anthony Cervantes, Dean of Enrollment Services Planned completion date for corrective action plan: April 1, 2023. De Anza College Response Explanation of disagreement with finding: De Anza College has reported all five students in question within 30 days of their status change to the National Clearing House. However, the NCH failed to report to the NSLDS the change of status within 30 days after we correctly reported the change in enrollment. The College has provided proof of our reporting to the NCH, but because the students were not reported by the NCH in a timely manner, we are responsible to take actions to correct this process and make sure that the NCH is reporting on time and with right reports. Action taken in response to finding: The College can see some improvement in numbers of unreported or misreported student records from the NCH to the NSLDS. The Dean of Enrollment Services will continue working with the National Clearing House on the reporting process to avoid discrepancies and delays in the future. Name of the contact person responsible for corrective action: Nazy Galoyan, Dean of Enrollment Services Planned completion date for corrective action plan: June 2023.

View Audit 68659

Corrective Action Plans

Filters