Corrective Action Plans

Finding 10484 (2023-001)

Significant Deficiency 2023

WY

Eligibility Subrecipient Monitoring Significant Deficiency

Condition: In a monitoring visit performed by the U.S. Department of Labor, the grantor found that service coordinators are verifying that the veterans meet the “Homelessness” requirement to be enrolled in the program, but in some instances, were missing the verification (case notes or form entries)...

Condition: In a monitoring visit performed by the U.S. Department of Labor, the grantor found that service coordinators are verifying that the veterans meet the “Homelessness” requirement to be enrolled in the program, but in some instances, were missing the verification (case notes or form entries) and relying on self-attestation, which should be a last resort. Planned Corrective Action: The Organization responded to the monitoring visit recommendation referenced by providing additional staff training and implementing a verification function to ensure all applicable case notes, form entries, and documentation are acquired and made part of the case file. Contact person responsible for corrective action: Craig Fisgus, Vice President of Veteran Services Anticipated Completion Date: Revised processes were implemented immediately following the receipt of the monitoring visit recommendation.

View Audit 14170

Finding 10464 (2023-001)

Significant Deficiency 2023

Young Women's Christian Association of Western Massachusetts, INC

MA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Recommendation: YWCA of Western Massachusetts Inc.’s internal control procedures should be revised to ensure an adequate review process is in place to ensure expenditures incurred are allowable under the terms of the grant. ...

Recommendation: YWCA of Western Massachusetts Inc.’s internal control procedures should be revised to ensure an adequate review process is in place to ensure expenditures incurred are allowable under the terms of the grant. Views of Responsible Officials: Despite DPH's mandate to remove all personally identifiable information from these funding requests, the YWCA reconstructed every ERAP request using identifying vendor numbers. The YWCA ultimately identified how and where the three former employees illegally used ERAP funds to pay their bills as well as some of their family members or friends. They stole ERAP funds to illegally pay such bills as electricity, water and sewer bills, rent, car insurance payments, and credit card payments. As soon as the YWCA discovered these thefts, the YWCA immediately notified the appropriate authorities (such as the YWCA's Board of Directors, the police, and DPH) and kept them updated. Additionally, the employment ended for the three YWCA employees responsible for this fraud and theft. As of this audit issue date, all three former employees have been indicted for multiple felonies such as credit card fraud over $1300, larceny over $1200, and false entry in corporate books. Their criminal cases are pending in Hampden County Superior Court. The YWCA maintains an expectation that justice will be served. Finally, to prevent future theft and misuse of any grant funding, the YWCA has implemented some new policies and procedures. One, the YWCA will not hire close relatives. Two, a thorough review of all financial policies and procedures is in process to ensure that the appropriate checks and balances are in place. Three, any supervisor, who has access to YWCA funds, will be required to participate in a background check to ensure that do not have any personal or financial problems.

View Audit 14119 Questioned Costs: $1

Finding 10446 (2023-001)

Significant Deficiency 2023

McSherrystown Interfaith Housing Corporation

PA

HUD Housing Programs Significant Deficiency

McSherrystown Interfaith Housing Corporation 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 • Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN December 28, 2023 McSherrystown Interfaith Housing Corporation respectfully submits the follow...

McSherrystown Interfaith Housing Corporation 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 • Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN December 28, 2023 McSherrystown Interfaith Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023. Cognizant or Oversight Agency for Audit: Mortgage Insurance Rental Housing, ALN #14.134 Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: October 1, 2022 - September 30, 2023 The finding from the September 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Financial Statement Audit: None Findings and Questioned Costs - Major Federal Award Programs Audit: #2023-001 - Significant Deficiency-Reconciliation of Escrow Accounts Mortgage Insurance Rental Housing, ALN #14.134 Recommendation We recommend that McSherrystown Interfaith Housing Corporation make an entry to record escrow activity during the year and implement similar monthly adjustments going forward. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement. We will implement additional procedures to capture escrow activity during the year. Additional training has been provided to the Accounting staff. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call McSherrystown Interfaith Housing Corporation Executive Director, Stephanie McIIwee at (717) 334-1518.

View Audit 14113

Finding 10433 (2023-003)

Significant Deficiency 2023

Solano Community College District

CA

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

2023-003: NSLDS Enrollment Reporting Recommendation: We recommend that the District review its enrollment reporting procedures to ensure information is accurately reported to NSLDS as required by regulations. Action taken in response to finding: The District will review its enrollment reporting proc...

2023-003: NSLDS Enrollment Reporting Recommendation: We recommend that the District review its enrollment reporting procedures to ensure information is accurately reported to NSLDS as required by regulations. Action taken in response to finding: The District will review its enrollment reporting procedures to ensure information is accurately reported to NSLDS as required by regulations. Name of the contact person responsible for corrective action: Patrick Scott, Dean – Financial Aid Planned completion date for corrective action plan: Spring 2024

View Audit 14106

Finding 10429 (2023-002)

Significant Deficiency 2023

Solano Community College District

CA

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: This issue was discovered during the audit process and the staff member associated with this error was made aware of...

Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: This issue was discovered during the audit process and the staff member associated with this error was made aware of it in July 2023. Refresher training occurred during August 2023 and we have added members to the R2T4 calculation team in December 2023 in hopes of spreading workload and allowing more time to complete calculations and returns before the relevant deadlines. Names of the contact persons responsible for corrective action: Patrick Scott, Dean – Financial Aid, and Kate Larot, Financial Aid Specialist Planned completion date for corrective action plan: January 2024

View Audit 14106

Finding 10428 (2023-001)

Significant Deficiency 2023

Solano Community College District

CA

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

2023-001: Student Eligibility and Awarding Recommendation: We recommend the District to evaluate its procedures related to the manual input of information from the student loan request. Action taken in response to finding: This issue was the result of using the Solano completed unit level, rather th...

2023-001: Student Eligibility and Awarding Recommendation: We recommend the District to evaluate its procedures related to the manual input of information from the student loan request. Action taken in response to finding: This issue was the result of using the Solano completed unit level, rather than the cumulative number that includes transfer units, when awarding a student in our small BS Biotechnology program. Student had completed 43.5 credits at Solano by the beginning of the aid year. As a result, the student was awarded a second-year subsidized amount when they were eligible for the third year and beyond amount. This resulted in the student receiving $1,000 less subsidized loans than they were eligible for. In July 2023, we trained the team to watch for this issue and evaluated the procedure log that we use for processing Direct Loans. This log now includes two checks that are relevant to ensuring subsidized loan amounts are correct: 1. Confirm the level of the student. If the student is in our BS Biotechnology program, they may have additional eligibility than the standard first-year and second-year loans that we normally process as a community college. 2. If the loan is a single-term loan, is the full subsidized eligibility exhausted before awarding any unsubsidized loan amounts? The student’s file was corrected on COD on 8/3/2023 to reflect a $5,500 subsidized award. Names of the contact persons responsible for corrective action: Patrick Scott, Dean – Financial Aid, and Kate Larot, Financial Aid Specialist Planned completion date for corrective action plan: August 2023

View Audit 14106 Questioned Costs: $1

Finding 10420 (2023-002)

Significant Deficiency 2023

Parents As Teachers National Center, Inc.

MO

Reporting Significant Deficiency

Finding Type: Significant Deficiency in Compliance and Internal Control over Compliance Finding No. 2023-002 Recommendation: Management should implement procedures to ensure required reports are submitted on time. It is recommended that management establish and enforce review and approval procedures...

Finding Type: Significant Deficiency in Compliance and Internal Control over Compliance Finding No. 2023-002 Recommendation: Management should implement procedures to ensure required reports are submitted on time. It is recommended that management establish and enforce review and approval procedures for reporting to ensure required reports are submitted timely. Responsible Official: Constance Gully, President & CEO Corrective Action Plan: The prior CFO certified all reports submitted to the federal PMS and EHB. This lost step resulted in notifications not being forwarded to the Director of Accounting, but instead to program staff. The Organization agrees with the finding and has put procedures in place to ensure required reports are submitted on time. Planned completion date for corrective action plan: Immediately.

View Audit 14092

Finding 10400 (2023-001)

Significant Deficiency 2023

College of Dupage Community College District 502

IL

Student Financial Aid Reporting Significant Deficiency

U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak Brook, Illinois Audi...

U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak Brook, Illinois Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings, responses, and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings – Financial Statement Audit: None Findings – Federal Award Programs Audits: Department of Education 2023‐001 – Enrollment Status Reporting Recommendation: We recommend that the College review its procedures to ensure enrollment status changes are reported to NSLDS accurately, as required by regulations. Planned Corrective Action: The College of DuPage has reviewed and agrees with the enrollment reporting finding. The College has already taken multiple steps to resolve all issues ensuring complete, accurate and timely reporting. However, all those steps have not fully resolved the issue with enrollment reporting. As such, we will be working on a long‐term system improvement with the goal of limiting issues and future audit findings. The Financial Aid Office and the Registrar’s Office will work closely with the Information Technology department to automate a process of capturing unofficial withdrawal information, using the NSLDS template and then uploading that report directly to NSLDS on a weekly basis. The College will continue to send records to the National Student Clearinghouse and use this new report to supplement reporting and resolve the issues with reporting unofficial withdrawals. The goal is to implement this new report by June 30, 2024. Contacts Responsible for Corrective Action: Dr. Diana Del Rosario, Assistant Provost, Student Affairs Jill Pierson, Registrar Scott Brady, CFO & Treasurer Anticipated Completion Date: June 30, 2024 If the U.S. Department of Education has questions regarding this plan, please do not hesitate to call me at (630) 942‐2219.

View Audit 14059

Finding 10356 (2023-007)

Significant Deficiency 2023

Clatsop Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the college implement procedures to ensure direct loan reconciliations are performed monthly and reviewed by someone other than the preparer. Explanation of disagreement with audit finding: There is no...

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the college implement procedures to ensure direct loan reconciliations are performed monthly and reviewed by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office is aware of the requirement to perform direct loan reconciliation. We are now appropriately staffed with monthly reconciliation being performed by the Assistant Director and being sent to the Director of Accounting for review. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse & Layla Solar Planned completion date for corrective action plan: Completed

View Audit 14009

Finding 10352 (2023-006)

Significant Deficiency 2023

Clatsop Community College

OR

Student Financial Aid Matching / Level of Effort / Earmarking Cash Management § 200.303

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College implement procedures to ensure all requirements of a Tier One arrangement for Third Party Servicers are being met. Explanation of disagreement with audit finding: Th...

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College implement procedures to ensure all requirements of a Tier One arrangement for Third Party Servicers are being met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The links to the BankMobile contract and costs have been posted on the College web page that explains student stipends and the College use of Bank Mobile to provide these stipends. The links have been given to the College Financial Aid Director to upload to the US Dept of Education. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: Completed

View Audit 14009

Finding 10343 (2023-003)

Significant Deficiency 2023

Clatsop Community College

OR

Matching / Level of Effort / Earmarking Student Financial Aid Eligibility § 200.303

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure direct loans are paid within the aggregate limits. Explanation of disagreement with audit finding: There is no disag...

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure direct loans are paid within the aggregate limits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office is now appropriately staffed and extra time will be taken to ensure NSLDS is being reviewed prior to loan origination. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleysne & Layla Solar Planned completion date for corrective action plan: Completed

View Audit 14009

Finding 10342 (2023-002)

Significant Deficiency 2023

Clatsop Community College

OR

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

Student Financial Aid Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: The...

Student Financial Aid Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate its procedures and policies around reporting 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: The financial aid office and student accounts office will work together to clearly communicate the timing of aid being applied to student accounts and being reported to COD to ensure both actions are happening on the same day. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed

View Audit 14009

Finding 10340 (2023-001)

Significant Deficiency 2023

Clatsop Community College

OR

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

Education Stabilization Fund (ESF) – Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the college review their reporting procedures to ensure they encompass controls regarding timeliness of reporting. Explanation of disagreement with audit finding: There is no disagreement wi...

Education Stabilization Fund (ESF) – Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the college review their reporting procedures to ensure they encompass controls regarding timeliness of reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All ESF funds were expended as of June 30, 2023, so there is no continuing reporting requirement. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: Completed

View Audit 14009

Finding 10322 (2023-001)

Significant Deficiency 2023

Illinois Central College District 514

IL

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

The College meets or exceeds the system and data security requirements as stipulated in the GLBA and best industry practice and standards for IT system security. There are no identified weaknesses or concerns for the security of College data. Formal documentation of procedures and process are in pl...

The College meets or exceeds the system and data security requirements as stipulated in the GLBA and best industry practice and standards for IT system security. There are no identified weaknesses or concerns for the security of College data. Formal documentation of procedures and process are in place and being formalized by the Institution and the College will be in compliance with the requirement for formal written standards going forward.

View Audit 13983

Finding 10297 (2023-002)

Significant Deficiency 2023

University of South Carolina

SC

Matching / Level of Effort / Earmarking Reporting Significant Deficiency

HEERF ANNUAL REPORTING Recommendation: We recommend that the University monitor the reporting requirements of all grants, to ensure they stay in compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The...

HEERF ANNUAL REPORTING Recommendation: We recommend that the University monitor the reporting requirements of all grants, to ensure they stay in compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will monitor reporting requirements for HEERF funds for its annual report and will amend the prior report as needed for compliance. Name(s) of the contact person(s) responsible for corrective action: Mandy Kibler, Associate Vice President and University Controller Planned completion date for corrective action plan: The University will submit the final HEERF Annual Report for CY2023 in spring 2024 and will amend the CY2022 in spring 2024 to ensure reporting requirements are met.

View Audit 13962

Finding 10259 (2023-010)

Significant Deficiency 2023

Heritage University

WA

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

2023-010 – Special Tests and Provisions – Federal Perkins Loan Liquidation – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditors recommend the University reconcile the information to the most recent filed FISAP to ensure the entire portfolio of Perkins loans wa...

2023-010 – Special Tests and Provisions – Federal Perkins Loan Liquidation – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditors recommend the University reconcile the information to the most recent filed FISAP to ensure the entire portfolio of Perkins loans was properly liquidated. Planned corrective actions: To ensure the Perkins loan portfolio was correctly liquidated, the University will reconcile the data with the most current FISAP filed. Name of Responsible Party: 1. Financial Aid Director 2. Alysia Stevens, Controller 3. VP of Administration/CFO 4. Dr. Andrew Sund, President Anticipated completion date: 6/30/2024

View Audit 13897

Finding 10253 (2023-009)

Significant Deficiency 2023

Heritage University

WA

Questioned Costs Student Financial Aid Special Tests & Provisions

2023-009 – Special Tests and Provisions – Return of Title IV Funds (R2T4) – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditors recommend the University review their policies and procedures to ensure that all withdrawals have the appropriate documentation to su...

2023-009 – Special Tests and Provisions – Return of Title IV Funds (R2T4) – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditors recommend the University review their policies and procedures to ensure that all withdrawals have the appropriate documentation to support the withdrawal date used in the calculation. Planned corrective actions: In order to make sure that all withdrawals have the proper evidence to support the withdrawal date used in the computation, the University will evaluate its rules and procedures. Name of Responsible Party: 1. Mary Neal, Registrar 2. Financial Aid Director 3. Melissa Hill, Provost 4. VP of Administration/CFO 5. Dr. Andrew Sund, President Anticipated completion date: 6/30/2024

View Audit 13897 Questioned Costs: $1

Finding 10248 (2023-007)

Significant Deficiency 2023

Heritage University

WA

Student Financial Aid Reporting Subrecipient Monitoring

2023-007 – Special Tests and Provisions - Enrollment Reporting – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditors recommend the University follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accu...

2023-007 – Special Tests and Provisions - Enrollment Reporting – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditors recommend the University follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accurately within the required time frame. The auditors also recommend the University establish a formal internal monitoring control whereby a designated individual with NSLDS access, on a sample basis, spot checks the status updates on NSLDS so to internally audit the National Student Clearinghouse submissions. Planned corrective actions: The University will adhere to current regulations and improve them if necessary to guarantee that all student status changes are recognized promptly and filed correctly within the allotted period. In order to internally audit the National Student Clearinghouse submissions, the University established a formal internal monitoring system wherein a designated individual with NSLDS access, on a sample basis, spot-checks the status updates on NSLDS. Name of Responsible Party: 1. Mary Neal, Registrar 2. Financial Aid Director 3. Melissa Hill, Provost 4. VP of Administration/CFO 5. Dr. Andrew Sund, President Anticipated completion date: 6/30/2024

View Audit 13897

Finding 10227 (2023-005)

Significant Deficiency 2023

Veterans Memorial Hospital

IA

Allowable Costs / Cost Principles Eligibility Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 4 TIN#421030129 Federal Financial Assistance Listing #93.498 Compliance Requirement: Acti...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 4 TIN#421030129 Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Finding Summary: The Hospital did not retain evidence of the review and approval of the expenditure listing and lost revenue calculation by a separate individual outside of the preparer. In addition, the Hospital's special report submitted to the Department of Health and Human Services for Period 4 TIN #421030129 did not have evidence that it was reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Michael Coyle, CEO Corrective Action Plan: Management agrees with the finding. Controls will be put into place to ensure review and approval by a separate individual outside of the preparer is retained. Anticipated Completion Date: November 30, 2023

View Audit 13879

Finding 10143 (2023-005)

Significant Deficiency 2023

Mater Academy of Nevada

NV

Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency § 200.303

Finding Number: 2023-005 Approval Of Expense Transactions Corrective Action Plan: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grant...

Finding Number: 2023-005 Approval Of Expense Transactions Corrective Action Plan: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 13766

Finding 10114 (2023-004)

Significant Deficiency 2023

Mater Academy of Nevada

NV

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

Finding Number: 2023-004 and 2022-005 – Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) Corrective Action Plan: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/r...

Finding Number: 2023-004 and 2022-005 – Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) Corrective Action Plan: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 13766

Finding 10095 (2023-002)

Significant Deficiency 2023

Glen Oaks Community College

MI

Subrecipient Monitoring Eligibility Significant Deficiency

2023-02 – Gramm Leach Bliley Missing Elements. Auditor Description of Conditional and Effect. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessme...

2023-02 – Gramm Leach Bliley Missing Elements. Auditor Description of Conditional and Effect. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. Corrective Action. GOCC will require all procedures and policies are updated and reviewed on an annual basis to make sure we are incompliance with the requirements. Responsible Party. Chief Financial Officer/Controller and IT Director. Anticipated Completion Date. June 30, 2024.

View Audit 13719

Finding 10091 (2023-001)

Significant Deficiency 2023

Glen Oaks Community College

MI

Eligibility Significant Deficiency Internal Control / Segregation of Duties

2023-001 – Satisfactory Academic Progress. Auditor Description of Conditional and Effect. One student out of the 40 tested received federal aid, but did not meet the criteria for satisfactory academic progress, but did not receive a warning. The College's SAP policy published on its website is not b...

2023-001 – Satisfactory Academic Progress. Auditor Description of Conditional and Effect. One student out of the 40 tested received federal aid, but did not meet the criteria for satisfactory academic progress, but did not receive a warning. The College's SAP policy published on its website is not based on how the College determines whether students meet the College's SAP requirements. Auditor Recommendation. We recommend the College implement stronger procedures around awarding federal aid to ensure that students receive a warning letter from the College when they didn't meet SAP. We recommend that the College correct its SAP policy to match how they are currently evaluating whether students meet the requirements to continue receiving financial aid. Corrective Action. The school has edited the SAP policy on the College's website. The school will implement additional controls to address the failure to notify a student after they fail to meet the College's SAP policy. Responsible Party. Director of Financial Aid. Anticipated Completion Date. August 8, 2023

View Audit 13719

Finding 10062 (2023-001)

Significant Deficiency 2023

Luzerne County Transportation Authority

PA

Reporting Eligibility Significant Deficiency

The Authority did not file the first three quarterly Medical Assistance reports before the due date however funding was not affected. The Authority is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. Adjustments in the process have been made ...

The Authority did not file the first three quarterly Medical Assistance reports before the due date however funding was not affected. The Authority is aware of the requirements associated with Medical Assistance Program reporting and the required deadlines. Adjustments in the process have been made and emphasis will be placed on timely reporting. Management believes that the current process in place for reporting is appropriate and is actively monitoring approaching deadlines.

View Audit 13692

Finding 10059 (2023-001)

Significant Deficiency 2023

Lifespring, Inc.

IN

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

Management concurs with audit finding. The Center is developing procedures and policies surrounding review of sliding fee discounts are reviewed and revised in order to strengthen internal controls to help ensure calculations and applications are done correctly.

View Audit 13682

Corrective Action Plans

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