Corrective Action Plans

Finding 49648 (2022-005)

Material Weakness 2022

MI

Questioned Costs Student Financial Aid Eligibility

Finding Number: 2022-005 Condition: The University awarded incorrect Pell awards to certain students based on the Pell Payment and Disbursement Schedule. Planned Corrective Action: The University?s new financial aid module was modified to use the census date for Pell recalculation rather than an arb...

Finding Number: 2022-005 Condition: The University awarded incorrect Pell awards to certain students based on the Pell Payment and Disbursement Schedule. Planned Corrective Action: The University?s new financial aid module was modified to use the census date for Pell recalculation rather than an arbitrary number of days into the term that did not match the University policy. The correction for this finding was implemented prior to aid being disbursed for the Fall 2022 semester. Contact person responsible for corrective action: Cheryl Whitman, Associate Director, Office of Financial Aid Anticipated Completion Date: Completed August 31, 2022

View Audit 42191 Questioned Costs: $1

Finding 49647 (2022-003)

Material Weakness 2022

Michigan State University

MI

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

Finding Number: 2022-003 Condition: The University used incorrect or incomplete data in the return of Title IV calculations. Planned Corrective Action: The new financial aid management database made incorrect R2T4 calculations and prevented manual adjustments to the calculations. The calculations ar...

Finding Number: 2022-003 Condition: The University used incorrect or incomplete data in the return of Title IV calculations. Planned Corrective Action: The new financial aid management database made incorrect R2T4 calculations and prevented manual adjustments to the calculations. The calculations are now done externally to the system and fixes and workarounds have been implemented to allow for the correct processing of R2T4 calculations. As of the Fall 2022 semester R2T4 calculations were being performed in the required timeframe. University personnel were not aware there was a shorter deadline (30 days versus 45 days) to return funds if the student had not begun attendance. Therefore, effective March 15, 2023, funds were being returned within 30 days for students for whom there is no confirmed attendance. Beginning with the fall 2022 semester, the Registrar?s Office has initiated procedures to confirm attendance/academic activity for courses that are dropped. This allows the University to identify whether adjustments need to be made to Pell grants before an R2T4 calculation is performed, and to determine if an R2T4 calculation is required or if all aid is to be returned for non-attendance. The withdrawal process itself has been modified to more clearly identify the withdrawal date. Contact person responsible for corrective action: Matthew Lyth, Financial Aid Officer Anticipated Completion Date: Completed March 15, 2023

View Audit 42191 Questioned Costs: $1

Finding 49646 (2022-001)

Material Weakness 2022

Michigan State University

MI

Student Financial Aid Material Weakness Reporting

Finding Number: 2022-001 Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: The University implemented a new administrative database for student academic records. The provided tool for ex...

Finding Number: 2022-001 Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: The University implemented a new administrative database for student academic records. The provided tool for extracting enrollment data did not perform as expected and hampered the school?s ability to provide the required data to the National Student Clearinghouse. The Registrar?s Office resolved its data collection issues and is now submitting the data to NSLDS via the Clearinghouse on the required timeline. Contact person responsible for corrective action: Becky Keogh, Senior Associate Registrar Anticipated Completion Date: Completed November 15, 2022

View Audit 42191

Finding 49626 (2022-001)

Significant Deficiency 2022

Lesley University

MA

Questioned Costs Student Financial Aid Eligibility

Finding ? Return of Funds Condition Out of forty students selected for testing, nine students were under awarded Pell grants based on their EFC and COA. This is not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University begins to award students...

Finding ? Return of Funds Condition Out of forty students selected for testing, nine students were under awarded Pell grants based on their EFC and COA. This is not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University begins to award students prior to the new Pell Grant schedule release in late March. In April our software provider, Ellucian, releases an update for us to upload with the new Pell Grant schedule. This update was completed but some of the Pell Grants that had been packaged prior to the update were not reprocessed and repackaged with the new Pell Grant amounts. This error was due to a loss of personnel that had previously managed the reprocessing of the Pell Grants. Management has already reprocessed any students for 2022-23 to ensure correctness of Pell awards for the current year. Additionally, management has adopted new step by step procedures in writing to assist with the reprocessing/repackaging of Pell Grant awards to ensure that proper practices will be followed on a forward basis. Management is also in the process of reviewing 21-22 Pell awards and will disburse any shortfalls by December 31, 2022 to impacted students. Responsible Official: Frank Mullen Completion Date: 10/26/2022

View Audit 42506 Questioned Costs: $1

Finding 49522 (2022-001)

Significant Deficiency 2022

Western Michigan University

MI

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

Finding Number: 2022-001 Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: While the information was reported on time to the National Student Clearinghouse, there were unresolved error re...

Finding Number: 2022-001 Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: While the information was reported on time to the National Student Clearinghouse, there were unresolved error reports that prevented three of these students from being reported to NSLDS within the 60 days. For the other five students, there was a delay within the clearinghouse which was an isolated incident. We will continue to follow up with the clearinghouse and NSLDS for students that are not updated and staff responsible for reconciling error reports will notify a supervisor if they are unable to complete the task within two weeks so additional assistance can be provided. Contact person responsible for corrective action: Carrie Cumming, Registrar Anticipated Completion Date: 3/01/2023

View Audit 47967

Finding 49521 (2022-005)

Significant Deficiency 2022

Western Michigan University

MI

Student Financial Aid Eligibility Reporting

Finding Number: 2022-005 Condition: The University improperly reported the students that withdrew within the COD System as a result of the COVID-19 national emergency. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain withdrawn students were impr...

Finding Number: 2022-005 Condition: The University improperly reported the students that withdrew within the COD System as a result of the COVID-19 national emergency. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain withdrawn students were improperly reported in COD because of the COVID-19 national emergency. SFA evaluated its R2T4 procedures and strengthened its internal controls by discontinuing the practice of automatically adding the COVID indicator to students who withdrew. Contact person responsible for corrective action: Lana Greaves, Senior Associate Director, Student Financial Services Anticipated Completion Date: 4/15/2023

View Audit 47967

Finding 49520 (2022-003)

Material Weakness 2022

Western Michigan University

MI

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

Finding Number: 2022-003 Condition: The University did not return funds in accordance with 34 CFR 668.22 which states, when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the inst...

Finding Number: 2022-003 Condition: The University did not return funds in accordance with 34 CFR 668.22 which states, when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that all the funds calculated to be returned for a student were not billed back. Management acknowledges that the deficiency was due to an oversight. The isolated occurrence was corrected on 01-13-2023. The unsubsidized loan amount of $3,558 was returned, and the change was reflected in COD. SFA awarded the student institutional aid of $3,558 to compensate for the error. In addition, the 60% withdrawal date was corrected, R2T4 calculations were performed, the funds were returned, and SFA awarded the students institutional aid to compensate for the errors. Step-by-step procedure for calculating the R2T4 60% withdrawal date were created and before the beginning of each aid year, Client Services and the Associate Director of Compliance will determine the 60% withdrawal dates for each term. Contact person responsible for corrective action: Lana Greaves, Senior Associate Director, Student Financial Services Anticipated Completion Date: 04/15/2023

View Audit 47967 Questioned Costs: $1

Finding 49519 (2022-002)

Material Weakness 2022

Western Michigan University

MI

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

Finding Number: 2022-002 Condition: The University initiated certain returns of Title IV funds after the required timing. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain Return of Title IV funds were initiated after the required time. SFA evalua...

Finding Number: 2022-002 Condition: The University initiated certain returns of Title IV funds after the required timing. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain Return of Title IV funds were initiated after the required time. SFA evaluated its R2T4 procedures in May 2022 and strengthened its internal controls by: 1. Reviewing reports of withdrawn students on a daily basis. 2. Weekly reporting of R2T4 and LDA students and calculations with two levels of approvals. 3. Holding weekly meetings and performing self-assessments to verify completion and accuracy of R2T4 calculations. Contact person responsible for corrective action: Lana Greaves, Senior Associate Director, Student Financial Aid Anticipated Completion Date: 10/23/2022

View Audit 47967

Finding 49517 (2022-001)

None 2022

Fordham University

NY

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility

The accurate reporting of campus-level OPEID is required by federal regulation for Title IV students, and although the reporting provides data on Title IV programs, it does not prompt repayment on loans or have any impact on a student's federal aid eligibility. Pursuant to a root-cause analysis cond...

The accurate reporting of campus-level OPEID is required by federal regulation for Title IV students, and although the reporting provides data on Title IV programs, it does not prompt repayment on loans or have any impact on a student's federal aid eligibility. Pursuant to a root-cause analysis conducted by the University, it was determined (and ultimately acknowledged) by the servicer that it had failed to follow established protocols prior to transmitting this information to NSLDS, which led to this finding. The information provided by the University was accurate and consistent with the methodology we use regularly to transmit information to this servicer. The U.S. Department of Education requires independent compliance audits for third-party servicers that help colleges and universities administer Title IV programs and, as part of our on-going due diligence, we reviewed the attestation opinion issued by the independent auditor, who noted no issues with respect to this particular compliance requirement or the servicer?s ability to comply with it. The University has discussed with the third-party servicer its process for submitting Campus-Level information to the NSLDS, and changes are being made by the servicer to ensure its own compliance with the methodology for transmitting data to the NSLDS. The University is also undertaking a detailed review of this servicer?s performance to mitigate the risk of recurrence.

View Audit 45944

Finding 48940 (2022-002)

Significant Deficiency 2022

Belhaven University

MS

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

Audit Period: Year Ended June 30, 2022 Audit Finding#: 2022-002 Management?s planned corrective action is: Belhaven University?s Registrar?s Office is reviewing the National Student Loan Data Systems (NSLDS) enrollment reporting guide, receiving annual training on updates, and amending reporting pr...

Audit Period: Year Ended June 30, 2022 Audit Finding#: 2022-002 Management?s planned corrective action is: Belhaven University?s Registrar?s Office is reviewing the National Student Loan Data Systems (NSLDS) enrollment reporting guide, receiving annual training on updates, and amending reporting procedures as needed. Any revisions will be reviewed by Student Financial Services Office to ensure compliance with updated financial aid policy and procedures. Responsible Official: Lee Craig, Registrar Estimated Completion Date: As soon as possible but no later than December 16, 2022

View Audit 42168

Finding 48828 (2022-001)

Significant Deficiency 2022

Hood College of Frederick, Maryland and Affiliates

MD

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

Finding 2022-001 Special Tests and Provisions ? Direct Loan Reconciliations Condition: During fiscal 2022, the College performed a reconciliation of disbursement records in COD to the institution?s records prior to initiating Direct Loan Program draws in the G5 system. However, there was no evide...

Finding 2022-001 Special Tests and Provisions ? Direct Loan Reconciliations Condition: During fiscal 2022, the College performed a reconciliation of disbursement records in COD to the institution?s records prior to initiating Direct Loan Program draws in the G5 system. However, there was no evidence that the monthly reconciliation of the SAS to the institutions records was performed. Corrective Action Planned: The Accounting office will continue to perform detailed reconciliations of the Financial Aid system (PowerFaids) to the Billing System (PowerCampus) and the General Ledger (Great Plains) prior to initiating the Direct Loan Program draws in the G5 system on a monthly basis. The Accounting office will provide the Financial Aid office the detailed student record files used in their monthly reconciliations. The Financial Aid office will then reconcile the SAS report to those records on a monthly basis. Anticipated Completion Date: June 30, 2023 for Fiscal Year 2023 Name of Contact Persons Responsible for the Plan: Christine Sneeringer, Controller and Sarah Mariner, Director of Financial Aid.

View Audit 48230

Finding 48651 (2022-002)

Significant Deficiency 2022

John A Logan College, Community College District #530

IL

Student Financial Aid

Finding No. 2022-002: Controls Over Student Financial Assistance ? Disbursements to Students Condition: During our testing it was noted that three (3) students? refunds were not processed within the required 14 days. Plan: John A. Logan College (JALC) concurs with Finding No. 2022-002. The Bur...

Finding No. 2022-002: Controls Over Student Financial Assistance ? Disbursements to Students Condition: During our testing it was noted that three (3) students? refunds were not processed within the required 14 days. Plan: John A. Logan College (JALC) concurs with Finding No. 2022-002. The Bursar Office staff has been made aware of the condition and have implemented procedures to avoid this situation in the future. The Bursar Office has created a report to identify all refunds regardless of amount or semester and now runs this report on a weekly basis. Refund amounts are then sent out within the 14-day time period. Anticipated Date of Completion: November 2022 Name of Contact Person: Stacy Buckingham, Vice-President of Business Services and CFO

View Audit 41580

Finding 48650 (2022-001)

Significant Deficiency 2022

John A Logan College, Community College District #530

IL

Special Tests & Provisions Student Financial Aid Reporting

Finding No. 2022-001: Controls Over Student Financial Assistance Special Tests and Provisions ? Enrollment Reporting Condition: During the compliance testing of ?Special Tests and Provisions? requirements related to Enrollment Reporting, we noted the following exceptions: ? Two (2) students wer...

Finding No. 2022-001: Controls Over Student Financial Assistance Special Tests and Provisions ? Enrollment Reporting Condition: During the compliance testing of ?Special Tests and Provisions? requirements related to Enrollment Reporting, we noted the following exceptions: ? Two (2) students were reported as dropped when they should have been reported as withdrawn. ? One (1) student was missed being reported to the Clearinghouse. Plan: Two (2) students withdrew during the 100% refund period but were reported as dropped in our Enrollment Reporting. The College has implemented a process to always record a last date of attendance even when a student withdraws prior to the census date and receives a full refund. If a student never attended, the day prior to the start of the term is recorded. If a student attends even one class period, that date is recorded in the student information system where financial aid can use the date in their return of funds calculation. The other exception was a student who was incorrectly classified in the student information system and was therefore not included in the National Student Clearinghouse file. Reports have been created to ensure students with undergraduate enrollment for the term are accurately coded in the system in order to be included in National Student Clearinghouse enrollment files for the term. Anticipated Date of Completion: October 2022 Name of Contact Person: Melanie Pecord, Provost

View Audit 41580

Finding 48609 (2022-014)

Material Weakness 2022

State of Ohio

OH

Internal Control / Segregation of Duties Student Financial Aid Eligibility

Corrective Action Plan: ? Foster Care CB-496 (quarter ending September 30, 2021) o The error on Line 10a was a result of keying errors in the worksheet which were transferred to the federal report. Line 10a was overstated by $2,183 ($1,091.50 ffp). We will make a prior period adjustment on the 3/31/...

Corrective Action Plan: ? Foster Care CB-496 (quarter ending September 30, 2021) o The error on Line 10a was a result of keying errors in the worksheet which were transferred to the federal report. Line 10a was overstated by $2,183 ($1,091.50 ffp). We will make a prior period adjustment on the 3/31/23 CB-496 report to correct the error. ? The error on Line 16a was a result of keying errors in the worksheet which were transferred to the federal report. Line 16a was overstated by $63,449.75 ($31,749.88 ffp). We will make a prior period adjustment on the 3/31/23 CB-496 report to correct the error. ? A prior period amount was entered on the 9/30/21 Foster Care report in OLDC with an incorrect Funding Category. The Funding Category determines which line on the report captures the claim. The amount of $171 was claimed on Line 5 but should have been claimed on Line 6. The FFP for both lines is 50%, so there is no financial discrepancy. We will make a prior period adjustment on the 3/31/23 CB-496 report to correct the error. ? WIOA Cluster ETA-9130 (Statewide Rapid Response for quarter ending March 31, 2022): o The error on Line 10g was a result of a keying error. This error was corrected on the June 2022 Statewide Rapid Response ETA 9130 report. The unit supervisors will continue to review the supporting documentation of the analyst completing the report and check for keying errors before the report is submitted for review by the section chief. Anticipated Completion Date for Corrective Action ? CB-496 adjustments ? March 2023 ? WIOA error - Completed Contact Person Responsible for Corrective Action: Nahshon Moore, Financial Manager, Ohio Department of Job and Family Services 30 East Broad St., 37th floor, Columbus, Ohio 43215 Phone Number: 614-728-2898, E-Mail Address: Nahshon.Moore@jfs.ohio.gov

View Audit 52604

Finding 48582 (2022-002)

Significant Deficiency 2022

Finger Lakes Community College

NY

Student Financial Aid

The draft single audit, for the year ending August 31, 2022, found that our Return of Title IV funds process led to an unacceptable number of errors. This finding was also noted in last year's single audit, for the period ending, August 31, 2021. We accept the findings of the Financial Aid Single Au...

The draft single audit, for the year ending August 31, 2022, found that our Return of Title IV funds process led to an unacceptable number of errors. This finding was also noted in last year's single audit, for the period ending, August 31, 2021. We accept the findings of the Financial Aid Single Audit and submit the following corrective action plan to address Return to Title IV calculation issues. Corrective Actions. 1.Megan Kennerknecht, Director of Financial Aid (megan.kennerknecht@flcc.edu/585-785-1277), and Michael Fisher, Associate VP of Enrollment Management(michael.fisher@flcc.edu/585-785- 1458) will continue the monthly internal auditing of R2T4 calculations. Audits of the previous month are completed by the 15th of the following month and a report of results is sent to Carol Urbaitis, Vice-President of Enrollment Management. 2.All counselors are taking NASFAA's Return to Title IV course to earn professional credentialing/expertise in this area, as of April 18, 2023. a.By June 2023, one counselor will be assigned as the R2T4 Lead to coordinate and assist the director of financial aid with the maintenance of procedures and serve as secondary resource in the office. 3.Counselors have been trained individually, instead of together, to perform calculations and correct errors that are consistently found. 4.Counselors, Cindy Cockhern, Jon VanBlargan, and Jia Tsao were provided updated procedures and guidance to replace the original procedures provided by the?temporary consultant in early 2021. Counselors received the updated documentation on March 17; 2023.

View Audit 45166

Finding 48482 (2022-007)

Significant Deficiency 2022

Community College of Beaver County

PA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-007: Late Student Status Change Reporting ? Significant Deficiency and Noncompliance Condition and Context: The change in status for one of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a roster file within 60 days. Re...

Finding 2022-007: Late Student Status Change Reporting ? Significant Deficiency and Noncompliance Condition and Context: The change in status for one of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a roster file within 60 days. Responsible for the Plan: Janet Davidson, Director of Financial Aid Planned completion date: June 30, 2023 Corrective Action Plan: The Institution Research & Data Analyst currently has a process to ensure that status changes for enrolled and withdrawn students are completed in a timely manner. For students who graduated the process is slightly different. The graduation status change is currently populated through the degree transmission files. In some instances the process does not automatically update the student enrollment record and the college must complete an additional step to ensure the graduation date is reflected not only on the degree tab but also on the enrollment information. To ensure that this is completed in a timely manner we will implement the following procedures. ? The Student Records office will review all applications for graduation within two weeks of final grades being submitted. ? The Degree Verify file will be submitted no later than 25 days after the end of the term/the degree conferred date. ? Once the degree file has been submitted the Student Records office will follow up with the National Student Clearinghouse to review the G Not Applied report and updated individual student records where the degree file did not update the enrollment record to reflect the graduation date.

View Audit 52943

Finding 48446 (2022-001)

Material Weakness 2022

Mid-East Career and Technology Centers

OH

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Finding Number: 2022-001 Planned Corrective Action: Mid-East's Adult Education Financial Coordinator retired at the end of Fiscal Year 2021. As any new position, there was a learning curve and the new Financial Aid Coordinator received limited training with the former Coordinator. Consultants were...

Finding Number: 2022-001 Planned Corrective Action: Mid-East's Adult Education Financial Coordinator retired at the end of Fiscal Year 2021. As any new position, there was a learning curve and the new Financial Aid Coordinator received limited training with the former Coordinator. Consultants were hired to help, but this specific reconciliation process was not discussed. There has been a recent change in the Adult Education Director's position, and it is the intention of the new Director to eventually cross-train positions. This will assist in the future for a smoother transition between employees leaving and new employees hired. Since the finding, the Adult Education Financial Coordinator has established a checklist of items that need to be completed for each drawdown. This checklist will be placed in each drawdown folder. The Monthly Drawdown Reconciliation plan will include beginning with verifying with Common Origination and Disbursement Center (COD) School Summery report prior to the disbursement. Once the disbursement information is entered into Ed-Express and transferred to COD for the month review of the School Summary report, it will be reviewed to verify that the "Cash>Net Accepted & Posted Disbursements" matches the Achademix Drawdown Batch. Then, again when the disbursement funds are disbursed, a review of the COD School Summary report will occur. At any time, if a variance occurs, it will be addressed immediately. This plan of action went into place with the February 17, 2023 disbursement process. All documentation of any reconciliations will be kept in each drawdown file. The variance of the $866.00 occurred during the final drawdown of Fiscal Year 2022. As the reconciliation process was not in place, the variance was not discovered. As a new Fisca Year started, it was a new batch of funds, and the $866 variance was not discovered until the audit process. The variance was researched and corrected. The correction was located and corrected in Ed Express and had no monetary effect. The School Summary report from COD Cash>Net Accepted & Posted Disbursements" is at zero for 2021-2022, and documentation has been kept on that. The newly implemented checklist and process for reconciliation will prevent variances from happening in the future. Anticipated Completion Date: Currently in place and will continue. Responsible Contact Person: Thasia Shilling, Adult Education Financial Aid Coordinator

View Audit 47843

Finding 48432 (2022-004)

Significant Deficiency 2022

North Central University

MN

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

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend that the University document completion of approval and reviews. Views of responsible of...

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend that the University document completion of approval and reviews. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: : Student Financial Services has worked with a consultant from Ellucian Colleague to help us produce monthly reconciliation reports that are directly integrated with Common Origination and Disbursement (COD) System to remain complaint with our regulatory requirement. This action was implemented due to this finding and to ensure compliance in the future. This will provide the needed documentation and approvals for reconciliation. Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48431 (2022-003)

Significant Deficiency 2022

North Central University

MN

Student Financial Aid Reporting Significant Deficiency

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting statu...

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes and other enrollment information to NSLDS to ensure timely and accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: This finding is linked to the reporting errors that many schools seem to be experiencing with their clearinghouse program length reporting. While our program length for a bachelor?s degree is 60 months, the average completion time nationally is 5 years. In order to eliminate errors with aid eligibility, the Registrar set up an automated process that assigns the Anticipated Graduation Date for 5 years from the initial term of entry. NCU has followed this same process for the past 20 years, and it has never raised any concerns. This is a simple time-saving process that eliminates the need to update the Anticipated Graduation date manually for each student who does not graduate within 4 years prior to running the monthly enrollment reports for NSC. As a member of many national organizations, we continue to monitor this reporting challenge as a university to try to reconcile how to report program length for aid eligibility and program length for clearinghouse compliance. In addition, a quality check process is being developed to ensure graduation dates or enrollment timelines are reported accurately to NSLDS. This work is being completed in tandem with our Registrar?s Office who reports to NSLDS through the National Clearinghouse. Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48412 (2022-001)

Significant Deficiency 2022

Milwaukee School of Engineering

WI

Student Financial Aid Matching / Level of Effort / Earmarking

Condition The change in student status for 3 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) timely when the students graduated after the end of the spring term. The University subsequently corrected the 3 student?s status dates in NSLDS. Additionally, manage...

Condition The change in student status for 3 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) timely when the students graduated after the end of the spring term. The University subsequently corrected the 3 student?s status dates in NSLDS. Additionally, management investigated further and identified a total of 255 students who were not reported timely. The University subsequently correct the students' status. Corrective Action Plan Corrective Action Planned: Situation: Incomplete files were sent to the Federal Clearinghouse. The degree transmittal files were incomplete due to an update to the MSOE operating and financial system, Jenzabar, in June that resulted in a loss of scripting that is used to create the file. Due to this loss of scripting, the file did not include names of graduates whose degree was conferred after the upgrade date. Remediation: MSOE IT recreated the scripting, ran a catch-up file, and submitted the file to the Clearinghouse. Ongoing Prevention: MSOE IT sends a copy of the file every week to the Registrar?s Office, who spot checks and samples the file to provide assurance of its completeness. Name(s) of Contact Person(s) Responsible for Corrective Action: Amy Liebl, Student Data Analyst, Registrar?s Office; Michael Timm, Applications Systems Analyst, Information Technology Anticipated Completion Date: September, 2022

View Audit 53778

Finding 48351 (2022-003)

Significant Deficiency 2022

Trinity Bible College and Graduate School

ND

Student Financial Aid Reporting Significant Deficiency

2022-003 COD Reporting Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell 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 audi...

2022-003 COD Reporting Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell 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: Pell disbursements will be reviewed by the Student Aid Coordinator and then by the VP of Student Services to ensure accuracy and timeliness. Name(s) of the contact person(s) responsible for corrective action: Mariel Lee, Shannon Stoughton, Matt Payne Planned completion date for corrective action plan: This change will take place immediately.

View Audit 45760

Finding 48283 (2022-001)

Significant Deficiency 2022

The King's University

TX

Questioned Costs Student Financial Aid Reporting

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The implementation of the new student information system was completed in October 2022. This will assist in extracting timely data related to course drops and reporting LDAs. The Registrar has implemented a review o...

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The implementation of the new student information system was completed in October 2022. This will assist in extracting timely data related to course drops and reporting LDAs. The Registrar has implemented a review of all data to ensure it is correct moving forward. Person Responsible for Corrective Action Plan: Derek Pritchett, Registrar and Jennifer Steed, Director of SFS Anticipated Date of Completion: Correction action steps are in place now and monitoring is ongoing.

View Audit 41825 Questioned Costs: $1

Finding 48210 (2022-007)

Significant Deficiency 2022

Winner Regional Healthcare Center

SD

Student Financial Aid Reporting Significant Deficiency § 200.303

Finding 2022-007 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: The fiscal year 2021 audit report was requited to be submitted to the federal agency by September 30th, 2022. We did not provide the 2021 audit report wi...

Finding 2022-007 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: The fiscal year 2021 audit report was requited to be submitted to the federal agency by September 30th, 2022. We did not provide the 2021 audit report within the timeframe requested by the federal agency representative. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: The CFO will send the audited financial statements to USDA by the deadline. Anticipated Completion Date: 9-30-2023

View Audit 46933

Finding 48190 (2022-002)

Significant Deficiency 2022

Watertown School District No. 14-4

SD

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

Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 - Federal Direct Student Loans Special Tests and Provisions ? Return of Title IV Funds Finding Summary: 1 of 30 students tested for return of Title IV had a withdrawal determina...

Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 - Federal Direct Student Loans Special Tests and Provisions ? Return of Title IV Funds Finding Summary: 1 of 30 students tested for return of Title IV had a withdrawal determination date outside of the 30-day requirement. For a student who withdraws without providing notification from a school that is not required to take attendance, the school much determine the withdrawal date no later than 30 days after the end of the earlier of 1) the payment period or the period of enrollment, 2) the academic year, or 3) the student?s educational program. Responsible Individuals: Eric Schultz, Director of Enrollment and Marlene Seeklander, Director of Financial Aid Corrective Action Plan: The Registrar?s Office will take the following action: For all programs that have SOE/Internship/Clinical experiences, a roster will be generated, and the instructors will be required to verify that the student has been placed and is actively participating in the SOE/Internship/Clinical. Moving forward, this will be a reminder that is emphasized on a regular basis. At the instructor in-service sessions in August, the Director or Enrollment and Director of Financial Aid present a session which is a series of reminders and other important information that instructors need to know. While we already address the need to notify the Registration Office that a student is no longer attending, we plan to expand on that topic. We will include a slide with the audit finding as outlined so they can see the audit ramifications it has on LATC. We will also explain that this is an institutional responsibility, which includes all staff, all program instructors and all adjuncts. Anticipated Completion Date: Ongoing

View Audit 53320

Finding 48175 (2022-002)

Significant Deficiency 2022

Summit Academy Oic

MN

Student Financial Aid Reporting Significant Deficiency

2022-002 NSLDS Reporting Recommendation: We recommend the Organization reevaluate its procedure and review polies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the ...

2022-002 NSLDS Reporting Recommendation: We recommend the Organization reevaluate its procedure and review polies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the organizations last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid staff will utilize the most recent NSLDS Enrollment Reporting Guide, and the corresponding NSLDS Enrollment Reporting Guide Appendices in order to evaluate current procedures and improve upon where necessary in order to be in compliance. The guide and appendices will also be shared with the Registrar?s office for review. The Registrar?s Office and Financial Aid Office will work together to ensure both departments? tasks and processing concerning NSLDS enrollment reporting are done so in a timely manner. The data provided to Financial Aid staff will be reviewed uploaded to NSLDS within one week of receiving it from the Registrar to make certain the reporting is accurate and falling within the required timeframes. The Financial Aid staff and Registrar will revamp current reporting process to reduce risk on incorrect data being reported as well as to ensure all the correct data is being compiled and reviewed prior to reporting. Note: Due to late notification of 2020-2021 Audit Findings, we were unaware of deficiencies in our process, therefore; did not begin corrective action until near the end of 2021-2022 AY. Name of the contact person responsible for corrective action: Jennifer Haavisto Planned completion date for corrective action plan: 3/15/2023

View Audit 51844

Corrective Action Plans

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