Corrective Action Plans

Finding 35456 (2022-026)

Significant Deficiency 2022

VA

Significant Deficiency Internal Control / Segregation of Duties § 200.303

Responsible Contact Person(s): David Portner, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under ?2.2-3705.2 (9.) of the Code of Virginia. Fed...

Responsible Contact Person(s): David Portner, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under ?2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled ?Applicable Management Contacts for Findings and Questioned Costs? to request the corrective action planned from the applicable entity. Estimated Completion Date: 4/30/2023

View Audit 36377

Finding 35448 (2022-101)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Eligibility Significant Deficiency

Responsible Contact Person(s): Paula Garrett, WIC Director Corrective Action Planned: The Remote Services Policy was updated and sent to local agency staff on January 21st. The updated policy included clarifying information about scanning in the affidavit so it is viewable in the record. An additi...

Responsible Contact Person(s): Paula Garrett, WIC Director Corrective Action Planned: The Remote Services Policy was updated and sent to local agency staff on January 21st. The updated policy included clarifying information about scanning in the affidavit so it is viewable in the record. An additional update to the policy will include a requirement for documentation as to why the affidavit is needed. Once in-person services resume, the normal policies and procedures for required affidavits will resume. Estimated Completion Date: 8/31/2023

View Audit 36377

Finding 35447 (2022-089)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Significant Deficiency Equipment & Real Property Management § 200.303

Responsible Contact Person(s): Lisa Hawkins, Director - Information Technology Business Administration Corrective Action Planned: DSS has 15 applications that are in active oversight, IT Business Administration is in receipt of 14 of the 15 required SOC reports, the final SOC report is due at the e...

Responsible Contact Person(s): Lisa Hawkins, Director - Information Technology Business Administration Corrective Action Planned: DSS has 15 applications that are in active oversight, IT Business Administration is in receipt of 14 of the 15 required SOC reports, the final SOC report is due at the end of Q1 2023. Estimated Completion Date: 2/1/2023

View Audit 36377

Finding 35400 (2022-001)

Significant Deficiency 2022

Chisholm-Hibbing Airport Authority

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-001 INADEQUATE SEGREGATION OF DUTIES Actions Planned ? The Authority is not in position to hire additional staff members for the sole purpose of eliminating the ?segregation of duties? finding from our audit. The Airport Office Administrator communicates with the Executive Director and com...

2022-001 INADEQUATE SEGREGATION OF DUTIES Actions Planned ? The Authority is not in position to hire additional staff members for the sole purpose of eliminating the ?segregation of duties? finding from our audit. The Airport Office Administrator communicates with the Executive Director and commission members regarding all major account transactions, including the recording of recurring and non-recurring journal entry adjustments. The commission meets monthly and closely monitors the financial information provided to them. Official Responsible ? Airport Office Administrator Planned Completion Date ? On-going monitoring Disagreement with Finding ? None ? The Authority concurs with the finding. Plan to Monitor ? The Authority is aware of the situation and will monitor, as it deems appropriate. Monitoring will include commission member oversight for the interim and year-end reporting.

View Audit 27867

Finding 35399 (2022-004)

Significant Deficiency 2022

Northwest Colorado Council of Governments

CO

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

AGING CLUSTER ? Assistance Listing No. 93.AGING Recommendation: We recommend the Council review its payroll procedures over hourly employees to ensure all hours are properly accounted for by pay code in the final payroll. Explanation of disagreement with audit finding: There is no disagreement with ...

AGING CLUSTER ? Assistance Listing No. 93.AGING Recommendation: We recommend the Council review its payroll procedures over hourly employees to ensure all hours are properly accounted for by pay code in the final payroll. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal staff will review timesheet formats and search for possible improvements to the existing templates. Since this incident occurred, the Council has split the former Fiscal Coordinator position into two separate roles. This allows each employee to spend additional time on a fewer number of employees during payroll and review each timesheet with a high level of detail. Fiscal staff will continue to focus on precautions to reduce risk of error and employees will be encouraged to review their paystubs after each pay period. Name(s) of the contact person(s) responsible for corrective action: Becky Walter, Fiscal Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 26785

Finding 35398 (2022-003)

Significant Deficiency 2022

Northwest Colorado Council of Governments

CO

Reporting Allowable Costs / Cost Principles Cash Management § 200.502

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend that the Council record federal expenditures on the SEFA under the program in the year upon which the loan disbursement occurs. Explanation of disagreement with audit finding: There is no disagreement wit...

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend that the Council record federal expenditures on the SEFA under the program in the year upon which the loan disbursement occurs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Council has revised their procedures so that loan disbursements will be recorded on the SEFA in the year in which they are disbursed. Name(s) of the contact person(s) responsible for corrective action: Anita Cameron, NLF Director, and Becky Walter, Fiscal Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 26785

Finding 35397 (2022-002)

Significant Deficiency 2022

Northwest Colorado Council of Governments

CO

Allowable Costs / Cost Principles Cash Management Reporting

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend preparing the required reports under the CDBG program to be ready for uploading to the portal once it is accessible to ensure reporting requirements are met. Explanation of disagreement with audit finding...

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend preparing the required reports under the CDBG program to be ready for uploading to the portal once it is accessible to ensure reporting requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Program Director will work with the Fiscal Office to ensure all reporting requirements are met prior to the deadline, regardless of ability to submit. This plan will ensure past, current, and future reporting requirements are met. Name(s) of the contact person(s) responsible for corrective action: Anita Cameron, NLF Director and Becky Walter, Fiscal Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 26785

Finding 35390 (2022-003)

Significant Deficiency 2022

Heartland Community Health Clinic D/b/a Heartland Health Services

IL

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

2022-003 Health Centers Cluster ? Assistance Listing No. 93.224 and 93.527 Recommendation: Management should consider increasing the frequency of its self-reviews of patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the col...

2022-003 Health Centers Cluster ? Assistance Listing No. 93.224 and 93.527 Recommendation: Management should consider increasing the frequency of its self-reviews of patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the collection and verification of patient information for each patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1) Expired sliding fee application Design, implement, and review a monthly report to ensure that the appropriate employees are making the Financial Assistance (FA) and Sliding Fee Discount Program adjustments. Every 2 months ? internal audits of FA and Self Pay patient accounts will be completed and documented. Additional training will be completed and documented for all Revenue Cycle Team members. We will review Discount Program along with Financial Assistance policies and procedures and discuss our financial policy related to ? Sliding Fee Scale. 2) Incorrectly assigned discount due to brief variation in sliding fee tables to expand the number of patients eligible to receive discounts. Heartland?s policies and procedures clearly reflect that the sliding fee scale discount program will only be extended to eligible patients up to 200% of the federal poverty guidelines. The Revenue Cycle Manager and CFO will ensure on a every 2-month basis that no slides will be given to ineligible patients based on income and family size. This monthly review will be documented, approved, and filed by fiscal year. Name(s) of the contact person(s) responsible for corrective action: Michael Cohlman, CFO and Katie Saucedo, Revenue Cycle Manager Planned completion date for corrective action plan: 4/1/23

View Audit 33693

Finding 35377 (2022-005)

Significant Deficiency 2022

Meeker County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

ELIGIBILITY Recommendation: The County should implement additional procedures to provide reasonable assurance that necessary documentation is properly input in MAXIS. Case file reviews should be performed. Explanation of disagreement with audit finding: There is no disagreement with the audit findin...

ELIGIBILITY Recommendation: The County should implement additional procedures to provide reasonable assurance that necessary documentation is properly input in MAXIS. Case file reviews should be performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Supervisor will sample and perform a quality review on a quarterly basis to ensure case workers are accurately assessing eligibility. Review will be documented. Supervisor will review at least 1 casefile for each caseworker per quarter and randomly pull additional cases from new caseworkers. Name of the contact person responsible for corrective action: LoAnn Shepard, Eligibility Supervisor Planned completion date for corrective action plan: December 31, 2023

View Audit 26710

Finding 35373 (2022-001)

Significant Deficiency 2022

County of San Mateo

CA

Reporting Procurement, Suspension & Debarment Significant Deficiency

We agree with the finding and recommendation and recognize that this is a repeat finding from the prior year audit. Transactions in Periods 2 and 3 PRF reports were reported prior to the conclusion of this prior year audit. We implemented new processes in response to the prior year finding and rec...

We agree with the finding and recommendation and recognize that this is a repeat finding from the prior year audit. Transactions in Periods 2 and 3 PRF reports were reported prior to the conclusion of this prior year audit. We implemented new processes in response to the prior year finding and recommendation, and claims in Period 4 PRF report were reported based on actual expenditures. Contact person responsible for corrective action: David McGrew, CFO, San Mateo Medical Center. Anticipated completion date: September 2022.

View Audit 26530

Finding 35369 (2022-004)

Significant Deficiency 2022

Edna Martin Christian Center, Inc.

IN

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

2022-004 Innovative Approaches to Literacy; Full-Service Community Schools; and Promise Neighborhoods ? Assistance Listing No. 84.215J Recommendation: We recommend that the organization review their policies and procedures surrounding federal grants administration and ensure a review process is in p...

2022-004 Innovative Approaches to Literacy; Full-Service Community Schools; and Promise Neighborhoods ? Assistance Listing No. 84.215J Recommendation: We recommend that the organization review their policies and procedures surrounding federal grants administration and ensure a review process is in place to ensure that all necessary compliance requirements are met and the organization?s records are complete to support all reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Grant Manager utilizes fluxx grant management system which documents all submission of grant reports and maintains documentation support. Finance as well has organized a filing system organized by department and then list accounting function as well as report assistance for grants. Name of the contact person responsible for corrective action: Anthony Conley Grant Manager / Compliance Specialist Planned completion date for corrective action plan: 12/31/2023

View Audit 24189

Finding 35367 (2022-002)

Significant Deficiency 2022

Edna Martin Christian Center, Inc.

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-002 Segregation of Duties Recommendation: The organization should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including the number of internal staff), to determine whether additional controls over the financial reporti...

2022-002 Segregation of Duties Recommendation: The organization should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including the number of internal staff), to determine whether additional controls over the financial reporting function can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Assemble a finance team and identify finance function roles for staffing and personnel. Name of the contact person responsible for corrective action: Sam Jones, Outsourced CFO Planned completion date for corrective action plan: 12/31/2023

View Audit 24189

Finding 35366 (2022-001)

Significant Deficiency 2022

Edna Martin Christian Center, Inc.

IN

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-001 Financial Statement Preparation and Adjusting Journal Entries Recommendation: The organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial s...

2022-001 Financial Statement Preparation and Adjusting Journal Entries Recommendation: The organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Assemble an accounting team with designated roles including expert experience and perform policy written period ending procedures on time to assure accuracy in the financial. Name of the contact person responsible for corrective action: Sam Jones, Outsourced CFO Planned completion date for corrective action plan: 12/31/2023

View Audit 24189

Finding 35342 (2022-002)

Significant Deficiency 2022

Marshfield Clinic Health System, Inc.

WI

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2022-002 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, su...

Finding 2022-002 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, such that the MCHS system of controls now extend to MMC-Dickinson. Specifically with these changes, grant accounting duties are also transitioning to the MCHS grant accounting team which extends MCHS system of controls over grant accounting to MMC-Dickinson to ensure accurate and timely completion of the Schedule. Proposed Completion Date: December 31, 2023

View Audit 24187

Finding 35341 (2022-003)

Significant Deficiency 2022

Marshfield Clinic Health System, Inc.

WI

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-003 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, such...

Finding 2022-003 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, such that the MCHS system of controls now extend to MMC-Dickinson. With these changes, the MCHS Treasury department will include MMC-Dickinson and this debt in their system of controls and processes which includes monitoring the debt and related reserve accounts for compliance with debt service reserve requirements. Proposed Completion Date: December 31, 2023

View Audit 24187

Finding 35340 (2022-004)

Significant Deficiency 2022

Marshfield Clinic Health System, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

Finding 2022-004 Name of Contact Person: Dan Fischer, Internal Consultant (former Controller) Corrective Action Plan: In early 2022, the team calculating physician compensation costs eligible for reporting in the HRSA portal experienced turnover of staff and thorough review of new staff?s work wa...

Finding 2022-004 Name of Contact Person: Dan Fischer, Internal Consultant (former Controller) Corrective Action Plan: In early 2022, the team calculating physician compensation costs eligible for reporting in the HRSA portal experienced turnover of staff and thorough review of new staff?s work was not completed for several months. Although expenses were overstated in the portal, the grant was not overcharged as lower expenses reported for physician compensation costs would have been replaced by increasing the amount related to additional eligible lost revenues. Management will implement review procedures for eligible physician compensation costs to ensure expenditures to the portal are accurate. Proposed Completion Date: December 31, 2023

View Audit 24187 Questioned Costs: $1

Finding 35323 (2022-001)

Significant Deficiency 2022

Lighthouse Living Centers, Inc.

TX

HUD Housing Programs Cash Management Significant Deficiency

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Condition and context: The Living Centers requested and received subsidy payments for one unit that was unavailable for subsidy. The error was identified after three month?s subsidy was received and was deducted from the following...

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Condition and context: The Living Centers requested and received subsidy payments for one unit that was unavailable for subsidy. The error was identified after three month?s subsidy was received and was deducted from the following month?s subsidy payment from HUD. Recommendation: Strengthen policies regarding understanding of contract terms. Planned corrective action: Management will refer to the contract for guidance for all compliance questions. Management will communicate with HUD in a clear and concise manner on any contract provisions that are in question. Responsible officer: Daniel Williams, Vice President of Operations Estimated completion date: Completed as of June 30, 2022.

View Audit 30062

Finding 35290 (2022-003)

Significant Deficiency 2022

Northfield Healthy Community Initiative

MN

Cash Management Significant Deficiency

Northfield Healthy Community Initiative respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 01, 2021 - September 30, 2022 U.S. Department of Health and Human S...

Northfield Healthy Community Initiative respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 01, 2021 - September 30, 2022 U.S. Department of Health and Human Services 2022-003 ESSA ? Preschool Development Grants Birth through Five ? Assistance Listing No. 93.434 Recommendation: The Organization should follow their process to approve reimbursement requests prior to submission and retain documentation of such approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Organization began enforcing process to review reimbursement requests prior to submission and retain documentation. Name(s) of the contact person(s) responsible for corrective action: Sandy Malecha, Executive Director Planned completion date for corrective action plan: February 2023 If there are any questions regarding this plan, please call Sandy Malecha at 507-664-3524.

View Audit 24523

Finding 35285 (2022-001)

Significant Deficiency 2022

City of Kearney, Nebraska

NE

Internal Control / Segregation of Duties Reporting Significant Deficiency

Planned Corrective Action: It is cost prohibitive for the City of Kearney to hire sufficient personnel in order to assign responsibilities in such a way that different employees handle different portions of a transaction. However, the City of Kearney will evaluate the distribution of duties to cur...

Planned Corrective Action: It is cost prohibitive for the City of Kearney to hire sufficient personnel in order to assign responsibilities in such a way that different employees handle different portions of a transaction. However, the City of Kearney will evaluate the distribution of duties to current employees and closely monitor all accounting functions.

View Audit 24775

Finding 35284 (2022-001)

Significant Deficiency 2022

Aspirus, Inc.

WI

Internal Control / Segregation of Duties Cash Management Eligibility

Response: At the time of sending the claim to HRSA the patient did not have other insurance coverage. Subsequently we received information that the patient had other coverage. This information was received by the Financial Clearance department but there was a lack of communication to the Credit Ba...

Response: At the time of sending the claim to HRSA the patient did not have other insurance coverage. Subsequently we received information that the patient had other coverage. This information was received by the Financial Clearance department but there was a lack of communication to the Credit Balance Manager as provided for in our process. Although the Credit Balance team would have found and refunded the money to HRSA after the other insurance paid through their normal credit review process, this was not yet completed at the time of the audit. There is an opportunity to increase the timeliness of the refunding process as addressed in our action plan. Corrective Action Plan: ? Refund HRSA for overpayments found during audit ? Completed on 3/13/2023 and 3/15/2023, respectively. ? Reeducation to Financial Clearance team to notify Credit Balance Manager of change of coverage for HRSA accounts as soon as receive information. ? Education and process change with Initial Claims Team, who also reviews coverage changes, to notify Credit Balance Manager of change of coverage for HRSA accounts as soon as they receive. ? Explore Epic build to route accounts with HRSA coverage change to a Credit Balance WQ to be promptly worked.

View Audit 24698

Finding 35226 (2022-001)

Significant Deficiency 2022

Be A Champion INC

TX

Significant Deficiency Internal Control / Segregation of Duties

Views of responsible officials and planned corrective action: The Organization agreed with the finding and implemented the recommended procedures.

View Audit 24609

Finding 35215 (2022-002)

Significant Deficiency 2022

Milwaukee Institute of Art and Design, Inc.

WI

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Action Plan For the Year Ended May 31, 2022 Finding 2022-002 Section III ? Federal and State Awards Findings and Questioned Costs Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid clu...

Action Plan For the Year Ended May 31, 2022 Finding 2022-002 Section III ? Federal and State Awards Findings and Questioned Costs Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid cluster. Finding type: Noncompliance Criteria: The Institute is responsible for safeguarding sensitive data under the Gramm-Leach-Bliley Act, including performing a risk assessment that addresses three required areas noted in 16 CFR 314.4 (b). Statement of condition: A formal risk assessment is not documented which addresses required areas noted in 16 CFR 314.4 (b). Questioned costs: Questioned costs could not be determined. Context: The Institute has safeguards for each area identified within 16 CFR 314.4 (b) in place; however a formal risk assessment and documentation of the relevant safeguards implemented by the Institute to address the risks is not documented. Cause: There is no formal risk assessment documented. Effect: The Institute has no verifiable evidence of the risk assessment performed and the related safeguard for each risk identified. Recommendation: We recommend management review 16 CFR 314.4 (b) to perform a risk assessment that addresses the three required areas, which are (1) employee training and management; (2) information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) detecting, preventing and responding to attacks, intrusions, or other systems failures. Management?s Response: Management agrees with the finding. Corrective Action: MIAD will review 16 CFR 314.4 (b) and develop a written Information Security Plan (ISP) that outlines the procedures and practices to protect non-public personal information (NPI) and manage information security risks. MIAD will provide routinely scheduled training to all current and new employees on the importance of protecting NPI and the procedures they must follow, to ensure that employees are up-to-date with the latest information security best practices. MIAD will continue to conduct regular risk assessments to identify potential security vulnerabilities, both internal and external, to evaluate the effectiveness of the ISP. MIAD will develop a plan to investigate and respond to security incidents that may compromise NPI. If an incident occurs MIAD will follow the ISP to remedy the incident, and revise the ISP as needed. Matt Ogden Director of Technology 414.847.3223 mattogden@miad.edu February 14th 2023

View Audit 24280

Finding 35214 (2022-001)

Significant Deficiency 2022

Milwaukee Institute of Art and Design, Inc.

WI

Special Tests & Provisions Student Financial Aid Reporting

Corrective Action Plan For the Year Ended May 31, 2022 Finding 2022-001 Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid cluster. Finding type: Noncompliance and significant deficien...

Corrective Action Plan For the Year Ended May 31, 2022 Finding 2022-001 Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid cluster. Finding type: Noncompliance and significant deficiency in internal control over compliance Statement of condition: Certain student records within the National Student Loan Data System (NSLDS) were identified with inaccurate data elements. Management's review of the enrollment reporting did not detect errors on certain student data elements. Context: Five students were identified with inaccurate data elements reported out of a total of 40 students tested. Cause: The preparer incorrectly input the student's status into NSLDS resulting in inaccuracies in significant Campus-Level and Program-Level enrollment data elements that ED considers high risk. The Institute?s internal control over compliance did not detect and correct the error. Effect: The Institute incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is information that DOE considers high risk and the Institute?s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to DOE. A review performed by an appropriate individual separate from the preparer prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. Status completed Corrective Action Management agrees with the finding. Through internal investigation, it was determined that the issue arose through National Student Clearinghouse (NSC), which reports the Institute?s data to NSLDS. Management will work with NSC to assure graduates are accurately reported as soon as possible within existing external systems. The changes to management?s enrollment reporting procedures will be added to the Institute?s NSC submissions procedure documentation. Contact Jean Weimer Registrar 414-847-3272 jeanweimer@miad.edu submitted 2/23/2023

View Audit 24280

Finding 35212 (2022-002)

Significant Deficiency 2022

Metropolitan Community College Area

NE

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

2022-002 Higher Education Emergency Relief Funds - Student & Institutional - Assistance Listing No. 84.425E & F Recommendation: We recommend the College establish a system to retain documents to support the accuracy of the reports. Explanation of disagreement with audit finding: There is no disagr...

2022-002 Higher Education Emergency Relief Funds - Student & Institutional - Assistance Listing No. 84.425E & F Recommendation: We recommend the College establish a system to retain documents to support the accuracy of the reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Copies of archived webpages will be saved before updating webpage with new data. Name(s) of the contact person(s) responsible for corrective action: Brenda Schumacher Planned completion date for corrective action plan: Prior to Fall 2023

View Audit 24381

Finding 35208 (2022-001)

Significant Deficiency 2022

Metropolitan Community College Area

NE

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

2022-001 Student Financial Aid Cluster - Assistance Listing No. 84.268 Recommendation: We recommend the College 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 audi...

2022-001 Student Financial Aid Cluster - Assistance Listing No. 84.268 Recommendation: We recommend the College 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: MCC will implement a process to review outstanding checks on a timely basis which will allow time to contact student and reissue payment. If student can not be found, funds will be returned to the Department of Education either through COD or direct payment prior to the required 240 days. Name(s) of the contact person(s) responsible for corrective action: Lewis Hendrickson Planned completion date for corrective action plan: Prior to Fall 2023

View Audit 24381

Corrective Action Plans

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