Corrective Action Plans

Finding 513063 (2024-001)

Significant Deficiency 2024

MI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.326

Corrective Action: The District will be proactive with adherence to all federal requirements, including, but not limited to prevailing wage rate provisions with any contracts moving forward. Additionally, the district will be aware of the need to adhere to these federal requirements when funding str...

Corrective Action: The District will be proactive with adherence to all federal requirements, including, but not limited to prevailing wage rate provisions with any contracts moving forward. Additionally, the district will be aware of the need to adhere to these federal requirements when funding streams are blended. The district has already started communication to relay that federal prevailing wage rates should have been utilized. Responsible Person: Nicole Eilola, Shared Services Business Manager & Stacy Price, Superintendent. Anticipated Completion Date: Immediate

View Audit 330975

Finding 513006 (2024-001)

Significant Deficiency 2024

City of High Point, North Carolina

NC

Subrecipient Monitoring Period of Performance Reporting

Finding 2024-001, Significant Deficiency - Reporting In Fiscal Year 2023-24, the Transportation Department submitted reports for the RAISE grant to the NCDOT for four quarters without prior review from the Finance Department. This was corrected with the June 2024 quarterly report, and the grant liai...

Finding 2024-001, Significant Deficiency - Reporting In Fiscal Year 2023-24, the Transportation Department submitted reports for the RAISE grant to the NCDOT for four quarters without prior review from the Finance Department. This was corrected with the June 2024 quarterly report, and the grant liaison is now following the City's policy. The liaison prepares the report and sends it to his manager for review and approval. Then it is routed to the Senior Financial Grants Analyst for review. The Accounting Manager reviews and approves the report before it is submitted to the NCDOT. The Transportation Department has been made aware that the City needs to follow the grants policy with all grants. Implemented prior to report date. Greg Venable, Transportation Director, Responsible Person 11/26/24 Bobby Fitzjohn, Financial Services Director 11/26/24

View Audit 330903

Finding 513002 (2024-001)

Significant Deficiency 2024

Independent School District 719 Prior Lake-Savage Area Schools

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs § 200.318

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.559 2024-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Findi...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.559 2024-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary - 2 CFR § 180 and 2 CFR § 200.318-327 requires Independent School District No. 719, Prior Lake-Savage Area Schools (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster federal programs. During our audit, we noted the District did not have sufficient controls in place within its child nutrition cluster federal programs to ensure compliance with federal requirements related to assuring that the District was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District will review its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to assure that district personnel are following the requirements of the Uniform Guidance related to suspension and debarment, including maintaining appropriate documentation. Official Responsible – The District’s Executive Director of Business Services, Tammy Fredrickson. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – The District’s Executive Director of Business Services, Tammy Fredrickson, will assure appropriate internal controls and procedures are in place to ensure compliance with suspension and debarment requirements.

View Audit 330889

Finding 513001 (2024-004)

Significant Deficiency 2024

Universidad Carlos Albizu, Inc.

PR

Student Financial Aid Eligibility Reporting

Finding No. 2024-004 Delay in Direct Loan Adjustment After Enrollment Cancellation Condition Found During our eligibility test, we identified a situation in which a student's enrollment was canceled after Pell and Direct Loan funds had already been credited to the student's account. Even though the ...

Finding No. 2024-004 Delay in Direct Loan Adjustment After Enrollment Cancellation Condition Found During our eligibility test, we identified a situation in which a student's enrollment was canceled after Pell and Direct Loan funds had already been credited to the student's account. Even though the Pell Grant adjustment and return to COD were completed promptly, the adjustment for the Direct Loan was only made after the auditor discovered that the loan had not been properly adjusted and returned to the Department of Education. Corrective Action Plan We will thoroughly explore system capabilities, and a targeted training session in the Ellucian software will be developed and scheduled to directly address the identified deficiency. All Student Financial Aid Officers will be required to complete this mandatory training. Additionally, comprehensive internal monitoring exercises will be conducted for all R2T4 events to ensure full compliance and process integrity. Name(s) of the Contact Person(s) Responsible for Corrective Action Doris Quero, Senior Financial Aid director Carmen Rivera Laboy, Title IV Compliance Coordinator Eliezer Rodriguez, Ellucian Specialist Anticipated Completion Date Will be completed on or before December 15, 2024.

View Audit 330883

Finding 513000 (2024-003)

Significant Deficiency 2024

Universidad Carlos Albizu, Inc.

PR

Student Financial Aid Subrecipient Monitoring Reporting

Finding No. 2024-003 Late R2T4 reimbursement to ED Condition Found In testing compliance with the return of Title IV funds requirement, we noted three (3) cases, or eight percent (8%), of the sample selected, in which the University failed to return the total corresponding refund within 45 days from...

Finding No. 2024-003 Late R2T4 reimbursement to ED Condition Found In testing compliance with the return of Title IV funds requirement, we noted three (3) cases, or eight percent (8%), of the sample selected, in which the University failed to return the total corresponding refund within 45 days from the date the University determined that the student withdrew, dropped-out, or failed to attend to the University. Corrective Action Plan The institution will enhance the total withdrawal process by assigning a dedicated financial aid officer to each campus, responsible for overseeing all funds. This officer will be solely accountable for determining whether a withdrawal is official or unofficial, executing the Return of Title IV (R2T4) process, and coordinating with the fiscal department to ensure timely completion of refunds. As a further safeguard, the Title IV Compliance Coordinator will rigorously monitor the effectiveness of this corrective action plan and ensure ongoing compliance. Name(s) of the Contact Person(s) Responsible for Corrective Action Doris Quero, Senior Financial Aid Director Carmen Rivera Laboy, Title IV Compliance Coordinator Anticipated Completion Date Will be completed on or before January 15, 2025.

View Audit 330883

Finding 512999 (2024-002)

Significant Deficiency 2024

Universidad Carlos Albizu, Inc.

PR

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

Finding No. 2024-002 Late Refund Issuance Condition Found During our evaluation of compliance with these requirements, we noted one (1) instance, or six percent (6%) of the sample selected, in which the University failed to return the corresponding refund within 14 days’ time frame from the date the...

Finding No. 2024-002 Late Refund Issuance Condition Found During our evaluation of compliance with these requirements, we noted one (1) instance, or six percent (6%) of the sample selected, in which the University failed to return the corresponding refund within 14 days’ time frame from the date the University determined that the student had a Federal Student Aid (FSA) credit balance. Forty-one (41) days passed between the date the University identified an FSA credit balance for the student and the actual refund to the student. Corrective Action Plan We will aggressively pursue systems automation alternatives to streamline operations and enforce interdepartmental collaboration to ensure strict compliance with deadlines. Additionally, we will deliver targeted cash management training, with a strong focus on rigorously reviewing and optimizing refund processing procedures. Name(s) of the Contact Person(s) Responsible for Corrective Action Héctor L. Peña, Director of Finance Ramón L. Menéndez, CFO Dr. Antonio Llorens, CIO Anticipated Completion Date Will be completed on or before January 15, 2025.

View Audit 330883

Finding 512995 (2024-001)

Significant Deficiency 2024

West Shore Community College

MI

Special Tests & Provisions Reporting Significant Deficiency

Auditor Description of Condition and Effect. The Code of Federal Regulations, 34 CFR 668.22(f)(2)(i), states that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that perio...

Auditor Description of Condition and Effect. The Code of Federal Regulations, 34 CFR 668.22(f)(2)(i), states that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. It was noted during our testing of R2T4 calculations that the College is not excluding the correct number of days for scheduled breaks of five days or more in both the 2023 fall and 2024 spring terms. Thus, all calculations performed for both of these terms were determined to be inaccurate. Incorrect break days were used in the calculation due to an error in the entering of the College's academic schedule information into the PowerFAIDS system, resulting in incorrect dates being used in the preparation of refund calculations within the system. As a result of this condition, the students' return of funds calculation was not done correctly and the return of funds back to the federal government was for the incorrect amount. No costs are required to be questioned as the amounts did not exceed the reporting threshold. Auditor Recommendation. We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct amount of term days. Corrective Action. The Director of Financial Aid has reviewed the R2T4 requirements in detail and have implemented enhanced procedures to ensure accurate R2T4 calculations moving forward. One of the key steps in the College's corrective action plan is to introduce a more rigorous review process when developing our annual academic calendars. This includes conducting a pre-term audit of the calendar to verify the total number of term days, including the correct designation of non-instructional days, when developing the proposed academic calendar. Once cross-checking against R2T4 requirements has been completed, the Registrar will bring the proposed calendar to the College’s Institutional Effectiveness Team. This group will then serve as an additional review panel and approval body to ensure all term days, including breaks, are accurately reflected to prevent future discrepancies in the R2T4 calculations. Responsible Party. The Dean of Student Services will take primary responsibility for overseeing this process and ensuring accuracy and R2T4 compliance. Anticipated Completion Date. The corrective action plan is already in progress, with full implementation expected by June 30, 2025.

View Audit 330866

Finding 512975 (2024-002)

Significant Deficiency 2024

Certell, INC

IN

Questioned Costs Student Financial Aid Reporting

Finding 2024-002: Inaccurate Reporting of Disbursement Dates to the Common Origination and Disbursement (COD) System – It is recommended the Institution correct the disbursement dates in COD and tighten controls over reporting disbursements dates. Comments on Finding and Recommendation(s): HJC con...

Finding 2024-002: Inaccurate Reporting of Disbursement Dates to the Common Origination and Disbursement (COD) System – It is recommended the Institution correct the disbursement dates in COD and tighten controls over reporting disbursements dates. Comments on Finding and Recommendation(s): HJC concurs with the finding. The transition to a new SIS system created import and export issues affecting disbursement date posting. Actions Taken or Planned: HJC has entered into an agreement with Global Financial Aid Services (GF AS) to process Title IV financial aid beginning with new 2024-25 aid packaged in the Fall 2024 quarter. Global processing the aid with HJC backing up and reviewing will ensure accurate date reporting to COD. The dates in question have been updated at COD.

View Audit 330798 Questioned Costs: $1

Finding 512974 (2024-005)

Significant Deficiency 2024

Certell, INC

IN

Student Financial Aid Reporting Significant Deficiency

Finding 2024-005: Untimely Enrollment Status Reporting – It is recommended the Institution increase controls over enrollment reporting. Comments on Finding and Recommendation(s): After the transition to Campus Cafe had begun, it was determined that they did not have the capability of importing NSL...

Finding 2024-005: Untimely Enrollment Status Reporting – It is recommended the Institution increase controls over enrollment reporting. Comments on Finding and Recommendation(s): After the transition to Campus Cafe had begun, it was determined that they did not have the capability of importing NSLDS enrollment reporting reports as our previous system had, so FA staff has been updating enrollment information manually. Actions Taken or Planned: HJC has initiated discussions with the Clearinghouse for NSLDS reporting purposes. As a recent ECAR is required to complete the contract, we are currently waiting on an updated EApp to be processed to complete the process.

View Audit 330798

Finding 512965 (2024-002)

Significant Deficiency 2024

Stanly County

NC

Subrecipient Monitoring Eligibility Reporting

Finding 2024-002 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-003 Inadequate Request For Information Name of contact person: Corrective Action: Section III - Federal Award Findings and Question Costs The County will make it a practice...

Finding 2024-002 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-003 Inadequate Request For Information Name of contact person: Corrective Action: Section III - Federal Award Findings and Question Costs The County will make it a practice going forward of calculating the correct net present values recorded for all GASB 87 leases. The prior period adjustments from the previous year did not involve GASB 87 leases and have been remedied. Immediately. Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings Robin Huneycutt, Family and Children's Medicaid Supervisor Unit training to discuss accuracy of income and HH size calculations, proper information is included in the case file and necessary procedures are taken when determining eligibility. This will include the importance of documentation of caseworker actions and results from actions. Robin Huneycutt held training with her staff on 10/24/2024 to discuss these deficiencies.

View Audit 330781

Finding 512924 (2024-003)

Significant Deficiency 2024

Wake County, North Carolina

NC

Allowable Costs / Cost Principles Reporting Student Financial Aid

Finding 2024-003 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principle; Foster Care -Title IV-E (Foster Care), Assistance Listing Number 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCD...

Finding 2024-003 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principle; Foster Care -Title IV-E (Foster Care), Assistance Listing Number 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services. Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Supplemental Nutrition Assistance Program (SNAP) Cluster, Assistance Listing Number 10.561, 10.561-COVID, U.S. Department of Agriculture, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Corrective Action Plan: The county will conduct training on day sheet and time sheet processes. The county will complete random monthly reviews of day sheets and timesheets. For those staff identified by the random monthly review with discrepancies, supervisors will provide refresher training on day sheet and timesheet procedures. Additional targeted reviews will be completed monthly until the deficiencies are corrected. Proposed Completion Date: 1/31/2025 for initial department training 2/28/2025 initiate random monthly reviews of day sheets and timesheets 7/31/2025 for additional reviews as needed for identified staff and refresher trainings Name of Contact Person: Yolanda Mcinnis, Economic Services Division Director and Sheila Donaldson Child Welfare Division Director

View Audit 330686

Finding 512923 (2024-002)

Significant Deficiency 2024

Wake County, North Carolina

NC

Eligibility Significant Deficiency Equipment & Real Property Management

Finding 2024-002 Significant Deficiency over Eligibility (Repeat Finding); Medicaid Cluster (Medicaid), Assistance Listing Number 93. 778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Recommen...

Finding 2024-002 Significant Deficiency over Eligibility (Repeat Finding); Medicaid Cluster (Medicaid), Assistance Listing Number 93. 778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policies and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County. Corrective Action Plan: The county will complete a quarterly review of errors in citizenship, resources, and documentation. For those staff identified by the targeted review with errors in these areas, supervisors will provide refresher training on Medicaid policy requirements. Additional targeted reviews will be completed monthly until the deficiencies are corrected. Proposed Completion Date: 1/31/2025 for initial quarterly review 2/28/2025 for refresher training for identified staff 7/31/2025 for additional reviews as needed for identified staff Contact Person: Kathryn Thompson, Economic Benefits Assistant Division Director

View Audit 330686

Finding 512915 (2024-002)

Significant Deficiency 2024

North Idaho College

ID

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2024‐002 Federal Agency Name: Department of Education Assistance Listing Number: 84.268, 84.063, 84.007, 84.033 Program Name: Student Financial Assistance Cluster – Cash Management Finding Summary: During our review of the cash management associated with the match for FSEOG and FWS, it was ...

Finding 2024‐002 Federal Agency Name: Department of Education Assistance Listing Number: 84.268, 84.063, 84.007, 84.033 Program Name: Student Financial Assistance Cluster – Cash Management Finding Summary: During our review of the cash management associated with the match for FSEOG and FWS, it was discovered that the match required by the College of 25 percent, as noted in the federal share of FSEOG and FWS may not exceed 75 percent of total FSEOG and FWS awards, was not performed and there was no waiver to relieve the college of the match requirement. Corrective Action Plan: The College has corrected for the error for the 2024 award year. The drawdown approval process has been modified to include the 25 match calculation with each drawdown request. Additionally, the college will actively confirm whether or not there is a waiver for the federal match every fiscal year. Responsible Individual(s): Vice President for Finance and Business Affairs and Director of Financial Aid.] Anticipated Completion Date: September 2024

View Audit 330678

Finding 512914 (2024-001)

Significant Deficiency 2024

North Idaho College

ID

Special Tests & Provisions Student Financial Aid Significant Deficiency

Finding 2024‐001 Federal Agency Name: Department of Education Assistance Listing Number: 84.268, 84.063, 84.007, 84.033 Program Name: Student Financial Assistance Cluster – Special Tests and Provisions – Return to Title IV Finding Summary: During our review of the Return of Title IV funds, there we...

Finding 2024‐001 Federal Agency Name: Department of Education Assistance Listing Number: 84.268, 84.063, 84.007, 84.033 Program Name: Student Financial Assistance Cluster – Special Tests and Provisions – Return to Title IV Finding Summary: During our review of the Return of Title IV funds, there were five instances out of nineteen in which the Title IV funds to be returned was calculated incorrectly. Corrective Action Plan: The Office of Financial Aid will review and adjust the process for calculation and review of all Return to Title IV calculations. This process will be documented and reviewed periodically to ensure adherence. Responsible Individual(s): Director of Financial Aid] Anticipated Completion Date: January 2025

View Audit 330678

Finding 512852 (2024-001)

Significant Deficiency 2024

Collins' Way, Inc.

MD

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Department of Housing and Urban Development Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Submit the $315.75 immediately to the Replacement Reserve Account and train employees involved in the requirements of HUD in regards to timely and accurate ...

Department of Housing and Urban Development Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Submit the $315.75 immediately to the Replacement Reserve Account and train employees involved in the requirements of HUD in regards to timely and accurate Replacement Reserve contributions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The amount of $315.75 was submitted to the Replacement Reserve via a transfer on September 26, 2024. Training to review the Replacement Reserve funding requirements will be completed. Name(s) of the contact person(s) responsible for corrective action: Thomas Evans, Chief Financial Officer. Planned completion date for corrective action plan: October 31, 2024 If the Department of Housing and Urban Development has questions regarding this plan, please call Thomas Evans at 301-663-8811 X1120.

View Audit 330617

Finding 512715 (2024-001)

Significant Deficiency 2024

Ide Center Apartments Ii, Inc. 042-Hd045

OH

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Unauthorized Withdrawal from Replacement Reserve Account Recommendation: Conduct training with all those who are involved with the Project to review HUD requirements for making withdrawals from the Replacement Reserve a...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Unauthorized Withdrawal from Replacement Reserve Account Recommendation: Conduct training with all those who are involved with the Project to review HUD requirements for making withdrawals from the Replacement Reserve and create a documentation process for requests and approvals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: o conduct training to review all HUD requirements regarding the process for withdrawing funds from the Replacement Reserve Account. Name(s) of the contact person(s) responsible for corrective action: Stacy Lawson, Chief Financial Officer, Jacob Schimming, Project Accountant. Planned completion date for corrective action plan: October 31, 2024

View Audit 330580

Finding 512695 (2024-001)

Significant Deficiency 2024

College for Creative Studies

MI

Student Financial Aid Reporting Significant Deficiency

Condition: The College did not accurately report the effective date of a students' status changes to the NSLDS or the correct status change to the NSLDS. Planned Corrective Action: Before pulling the enrolled student list for submission to the National Student Clearinghouse (NSC), the Director of F...

Condition: The College did not accurately report the effective date of a students' status changes to the NSLDS or the correct status change to the NSLDS. Planned Corrective Action: Before pulling the enrolled student list for submission to the National Student Clearinghouse (NSC), the Director of Financial Aid will run a debugging process created by the Financial Aid and Information Technology teams to identify any inaccuracies in student enrollment status to be easily identified and corrected. Implementing this debugging process in advance of finalizing the NSC Student Enrollment Report file will ensure all data submitted to NSC is accurate. Contact person responsible for corrective action: Mathew Catanese, Director of Financial Aid Anticipated Completion Date: June 30, 2025

View Audit 330523

Finding 512689 (2024-001)

Significant Deficiency 2024

Janus Youth Programs, Inc.

OR

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Contact person(s) responsible: Tiffany Tucker, Fiscal Director Corrective Action Planned: All Janus’ Rental Assistance Programming will be consolidated under two experienced Program Directors for whom Rental Assistance administration is a primary program component. Policies and procedures for obta...

Contact person(s) responsible: Tiffany Tucker, Fiscal Director Corrective Action Planned: All Janus’ Rental Assistance Programming will be consolidated under two experienced Program Directors for whom Rental Assistance administration is a primary program component. Policies and procedures for obtaining required documentation have been updated and include a mandatory documentation checklist submitted together with all initial payment requests, and a new policy has been created for the rare circumstances when youth are housed outside our primary service area of Multnomah, Clark or Cowlitz counties requiring Program Director sign off prior to payment. Anticipated Completion Date: November 15, 2024

View Audit 330494

Finding 512668 (2024-002)

Significant Deficiency 2024

Northeast Iowa Community College

IA

Student Financial Aid Reporting Significant Deficiency

Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing #84.007, 84.033, 84.063, 84.268 Compliance Requirement: Reporting – COD Reporting Significant Deficiency in Internal Control Finding Summary: During our tes...

Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing #84.007, 84.033, 84.063, 84.268 Compliance Requirement: Reporting – COD Reporting Significant Deficiency in Internal Control Finding Summary: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Responsible Individuals: Randy Mashek, Director of Financial Aid Corrective Action Plan: The Financial Aid office will retain documentation of the control over the SAS reconciliation process. Anticipated Completion Date: November 1, 2024.

View Audit 330475

Finding 512662 (2024-001)

Significant Deficiency 2024

Northeast Iowa Community College

IA

Special Tests & Provisions Student Financial Aid Reporting

Finding 2024-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing #84.007, 84.033, 84.063, 84.268 Compliance Requirement: Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Inter...

Finding 2024-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing #84.007, 84.033, 84.063, 84.268 Compliance Requirement: Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Finding Summary: During testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Responsible Individuals: Karla Winter, Registrar Corrective Action Plan: The Registrar’s office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s office will conduct and retain evidence of quality sampling once a semester. Anticipated Completion Date: November 1, 2024.

View Audit 330475

Finding 512637 (2024-002)

Significant Deficiency 2024

Lincoln Land Community College

IL

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

2024-002: Missing Exit Counseling Documentation - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2024 Condition Found During our student file testing, we noted four students out of 40 did not have documentation in their file...

2024-002: Missing Exit Counseling Documentation - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2024 Condition Found During our student file testing, we noted four students out of 40 did not have documentation in their file that exit counseling was sent thirty days after the student withdrew. We consider the missing exit counseling to be a Significant Deficiency with the Eligibility Compliance Requirement. This is a repeat finding, see Prior Year Audit Findings 2023-002. Corrective Action Plan LLCC has developed a new reporting method to capture students needing exit counseling. Responsible Person for Corrective Action Plan Alison Mills-Director of Financial Aid Implementation Date of Corrective Action Plan FY25

View Audit 330436

Finding 512634 (2024-001)

Significant Deficiency 2024

Town of Dayton

WY

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Significant Deficiency § 200.303

2024-001: Written Internal Control Policies and Federal Grant Award Procedures Finding Condition - The Town did not have written internal controls and Federal grant award policies in place. Corrective Action Plan - An internal control policy and Federal grant award procedures were written and signe...

2024-001: Written Internal Control Policies and Federal Grant Award Procedures Finding Condition - The Town did not have written internal controls and Federal grant award policies in place. Corrective Action Plan - An internal control policy and Federal grant award procedures were written and signed as approved on September 2, 2024.

View Audit 330429

Finding 512601 (2024-003)

Significant Deficiency 2024

Northeastern Oklahoma Agricultural An Mechanical College

OK

Special Tests & Provisions Student Financial Aid Significant Deficiency § 200.303

2024-003 Student Financial Assistance Cluster– Assistance Listing No. 84.063, 84.007, 84.033, 84.268 Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and timely. Explanation of disagreement with a...

2024-003 Student Financial Assistance Cluster– Assistance Listing No. 84.063, 84.007, 84.033, 84.268 Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar will use original contact date from students regarding withdrawal instead of the final approval date. Name(s) of the contact person(s) responsible for corrective action: Ashley Mayfield, Director of Admission & Enrollment; David Fisher, Financial Aid Director Planned completion date for corrective action plan: 09/30/24

View Audit 330423

Finding 512600 (2024-002)

Significant Deficiency 2024

Northeastern Oklahoma Agricultural An Mechanical College

OK

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

2024-002 Student Financial Assistance Cluster– Assistance Listing No. 84.063, 84.007, 84.033, 84.268 Recommendation We recommend that the College implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are repor...

2024-002 Student Financial Assistance Cluster– Assistance Listing No. 84.063, 84.007, 84.033, 84.268 Recommendation We recommend that the College implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. And we recommend that the College implement formal review procedures to document the review process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar will prepare the files for the clearing house based on the scheduled receipt of the enrollment roster from NSLDS. Before sending the report to the clearing house the report will be reviewed for accuracy of withdrawal or change in status dates. Name(s) of the contact person(s) responsible for corrective action: Ashley Mayfield, Director of Admission & Enrollment; David Fisher, Financial Aid Director Planned completion date for corrective action plan: 01/01/2025

View Audit 330423

Finding 512526 (2024-002)

Significant Deficiency 2024

Pillar College and Subsidiaries

NJ

Reporting Student Financial Aid Eligibility

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: With new automation we have more timely notifications when students have been dropped. The Pillar Financial Aid department has updated policies and procedures to monitor the withdrawal process to ...

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: With new automation we have more timely notifications when students have been dropped. The Pillar Financial Aid department has updated policies and procedures to monitor the withdrawal process to inform the Registrar’s office, which will ensure the necessary changes to the NSLDS record are made in a timely manner. Person Responsible for Corrective Action Plan: Christine Schroeder, Assistant VP of Enrollment Services Anticipated Date of Completion: Current action

View Audit 330348

Corrective Action Plans

Filters