Corrective Action Plans

Finding 1227897 (2024-002)

Material Weakness 2024

AR

Student Financial Aid

2024-002 Financial Management The Institution concurs with this finding. Under new and experienced leadership, Arkansas Baptist College will implement processes to ensure accurate attendance and participation records. Arkansas Baptist College will calculate R2T4s accurately and will return the funds...

2024-002 Financial Management The Institution concurs with this finding. Under new and experienced leadership, Arkansas Baptist College will implement processes to ensure accurate attendance and participation records. Arkansas Baptist College will calculate R2T4s accurately and will return the funds in a timely manner. Arkansas Baptist College will review and adhere to its practices, policies, and procedures along with federal guidelines as it relates to R2T4 regulations. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing

View Audit 409803

Finding 1227896 (2024-013)

Material Weakness 2024

Arkansas Baptist College

AR

Student Financial Aid Eligibility Subrecipient Monitoring

2024 – 013 – Annual Loan Limit / PLUS Denial The Institution concurs with this finding. Under new leadership, Arkansas Baptist College accepts the recommendation to strengthen its internal controls over the Federal Direct Loan awarding process by implementing procedures to ensure dependent students ...

2024 – 013 – Annual Loan Limit / PLUS Denial The Institution concurs with this finding. Under new leadership, Arkansas Baptist College accepts the recommendation to strengthen its internal controls over the Federal Direct Loan awarding process by implementing procedures to ensure dependent students are awarded additional Federal Direct Unsubsidized Loan funds only when they meet the eligibility requirements prescribed by federal regulations. Leadership will continue to utilize Jenzabar to identify students receiving additional unsubsidized loan funds, verify and retain documentation of Direct PLUS Loan denials or other qualifying exceptions before disbursement, establish system edits or manual review procedures to prevent awards from exceeding applicable annual loan limits, and require supervisory review of all additional unsubsidized loan awards prior to disbursement. Responsible Administrators: Director of Financial Aid Effective: Immediately and ongoing

View Audit 409803

Finding 1227894 (2024-011)

Material Weakness 2024

Arkansas Baptist College

AR

Student Financial Aid Subrecipient Monitoring Eligibility

2024 – 011 – Aggregate Loan Limits The Institution concurs with this finding and accepts the recommendation for leadership to implement immediate steps to ensure that students receive their loan funds as required by Title IV regulations. Responsible Administrators: Director of Financial Aid & Chief ...

2024 – 011 – Aggregate Loan Limits The Institution concurs with this finding and accepts the recommendation for leadership to implement immediate steps to ensure that students receive their loan funds as required by Title IV regulations. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing

View Audit 409803

Finding 1227890 (2024-006)

Material Weakness 2024

Arkansas Baptist College

AR

Student Financial Aid Subrecipient Monitoring Special Tests & Provisions

2024 – 006 – Student Withdrawal Monitoring The Institution concurs with this finding. The College accepts the recommendation and will continue to enhance and strengthen its internal controls over the student withdrawal process by implementing procedures to ensure all student withdrawals are accurate...

2024 – 006 – Student Withdrawal Monitoring The Institution concurs with this finding. The College accepts the recommendation and will continue to enhance and strengthen its internal controls over the student withdrawal process by implementing procedures to ensure all student withdrawals are accurately identified, documented, and communicated in a timely manner between the Registrar's Office and the Financial Aid Office. The Institution will implement strong processes to reconcile withdrawal records maintained in Jenzabar with financial aid records on a regular basis, verify that all withdrawn students are evaluated for continued Title IV eligibility and Return of Title IV Funds requirements, and require supervisory review of the reconciliation process to ensure no withdrawn students are omitted from the withdrawal listing. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing

View Audit 409803

Finding 1227889 (2024-004)

Material Weakness 2024

Arkansas Baptist College

AR

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

2024 - 004 - Student Credit Balance The Institution concurs with this finding. Arkansas Baptist College will review and adhere to its practices, policies, and procedures along with federal regulations as it relates to resolving credit balances. Arkansas Baptist College will resolve credit balances i...

2024 - 004 - Student Credit Balance The Institution concurs with this finding. Arkansas Baptist College will review and adhere to its practices, policies, and procedures along with federal regulations as it relates to resolving credit balances. Arkansas Baptist College will resolve credit balances in a timely manner within the 14-day period as defined in the Federal guidelines. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing

View Audit 409803

Finding 1227888 (2024-003)

Material Weakness 2024

Arkansas Baptist College

AR

Student Financial Aid Subrecipient Monitoring Reporting

2024 -003 - Common Origination and Disbursement (COD) System The Institution concurs with this finding. Arkansas Baptist College will ensure the accuracy of the data that is input into the COD system, and Arkansas Baptist College will work to apply funds appropriately to students' accounts. Arkansas...

2024 -003 - Common Origination and Disbursement (COD) System The Institution concurs with this finding. Arkansas Baptist College will ensure the accuracy of the data that is input into the COD system, and Arkansas Baptist College will work to apply funds appropriately to students' accounts. Arkansas Baptist College will review, revise, and adhere to its practices, policies, and procedures along with federal guidelines as it relates to managing the COD system. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing

View Audit 409803

Finding 1227886 (2024-009)

Material Weakness 2024

Arkansas Baptist College

AR

Student Financial Aid Eligibility Subrecipient Monitoring

2024 – 009 – Pell Grant Calculations The Institution concurs with this finding. Arkansas Baptist College will adhere to its policies, procedures, processes, and federal guidelines as it relates to calculating and awarding Pell. Arkansas Baptist College will return any ineligible Management funds acc...

2024 – 009 – Pell Grant Calculations The Institution concurs with this finding. Arkansas Baptist College will adhere to its policies, procedures, processes, and federal guidelines as it relates to calculating and awarding Pell. Arkansas Baptist College will return any ineligible Management funds accordingly. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing

View Audit 409803

Finding 1226821 (2024-058)

Material Weakness 2024

Oklahoma Water Resources Board

OK

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

Finding Number 2024-058 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action OKDHS agrees that controls supporting the compilation and validation of the Child Welfare Services (CWS) population used in the TANF allocation methodology can be strength...

Finding Number 2024-058 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action OKDHS agrees that controls supporting the compilation and validation of the Child Welfare Services (CWS) population used in the TANF allocation methodology can be strengthened. OKDHS will enhance procedures used to compile and validate the population included in the Child Welfare Services TANF allocation methodology. Management will implement additional review procedures to verify that participants included in the allocation methodology meet the applicable eligibility criteria established by the Oklahoma TANF State Plan and that supporting documentation is available to substantiate eligibility. The agency will also formalize review procedures for the preparation and approval of the allocation calculation, including validation of source data used to determine the applicable percentage applied to Child Welfare Services contract expenditures. These procedures will include management review of supporting documentation and reconciliation of the underlying population prior to completion of the allocation methodology. These enhancements are intended to strengthen internal controls over the allocation process, improve the reliability of the supporting data, and provide greater assurance that expenditures charged to the TANF program are based on an accurately supported eligible population. Anticipated Completion Date In Progress Responsible Contact Person Kayla Urtz

View Audit 409119

Finding 1225611 (2024-002)

Material Weakness 2024

Net Treatment Services, Inc. D/b/a Net Community Care

PA

Internal Control / Segregation of Duties Student Financial Aid Cash Management

Type of Finding: Material Weakness in Internal Controls over Compliance- Cash Management Recommendation: We recommend that management ensure that all invoices are reviewed and approved before submission. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding....

Type of Finding: Material Weakness in Internal Controls over Compliance- Cash Management Recommendation: We recommend that management ensure that all invoices are reviewed and approved before submission. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a policy which requires each drawdown to be reviewed and to be based only on expenses incurred for the period, prohibiting the use of a straight-line calculation to draw down funds. Invoices are also approved by the CFO or CEO prior to submission. Name of the contact person responsible for corrective action: Regan Kelly, CEO of Net Treatment Services, Inc. dba: NET Community Care (215) 451-7000 Planned completion date for corrective action plan: December 31, 2026.

View Audit 408500

Finding 1224564 (2024-004)

Material Weakness 2024

Progressive Rehab of PA INC

PA

Special Tests & Provisions Procurement, Suspension & Debarment Student Financial Aid

The Corporation recognizes there were two late payments. The Corporation has implemented better controls. During this time, there were staff transitions. We have a Designated Treasury position that ensures all payments are made timely.

View Audit 407826

Finding 1224563 (2024-003)

Material Weakness 2024

Progressive Rehab of PA INC

PA

Procurement, Suspension & Debarment Student Financial Aid Reporting § 200.512

Yes, we agree with the findings and the Corporation has taken steps to ensure the financial records are maintained on a current basis and reconciled timely. We now have an accounting manager that is overseeing the financial records and ensuring accuracy and timeliness. Additionally, we have adopted ...

Yes, we agree with the findings and the Corporation has taken steps to ensure the financial records are maintained on a current basis and reconciled timely. We now have an accounting manager that is overseeing the financial records and ensuring accuracy and timeliness. Additionally, we have adopted new software that allows for accuracy and timeliness of month end close. This will allow for year-end audits to be performed within 180 days and subsequent submission within 9 months to the Federally Audit Clearing House.

View Audit 407826

Finding 1223277 (2024-003)

Material Weakness 2024

TURNING POINTS FOR CHILDREN

PA

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles

Management concurs with the finding. The Organization will implement procedures to ensure that only approved indirect cost rates are applied to federal awards and other grant-funded programs. Management will Provide training to accounting and grants management personnel on indirect cost requirements...

Management concurs with the finding. The Organization will implement procedures to ensure that only approved indirect cost rates are applied to federal awards and other grant-funded programs. Management will Provide training to accounting and grants management personnel on indirect cost requirements and grant compliance. Management will also review all current awards to identify any additional instances where an incorrect rate may have been applied and making any necessary adjustments or notifications to funding agencies.

View Audit 406769

Finding 1216383 (2024-003)

Material Weakness 2024

County of Carbon

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Federal Program: Assistance Listing #'s 93. 778, Medical Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 13-1415MATP-4-2; 93.658, Foster Care Title IV-E, Passed Through Pennsylvania Department of Human Services, PassThrough Entit...

Federal Program: Assistance Listing #'s 93. 778, Medical Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 13-1415MATP-4-2; 93.658, Foster Care Title IV-E, Passed Through Pennsylvania Department of Human Services, PassThrough Entity Identifying Number: not available; 14.228, Community Development Block Grants, Passed Through Pennsylvania Department of Community and Economic Development, U.S. Department of Housing and Urban Development; 93.558, Pass-Through Granter #'s C000073823, C000075969, C000082698, C000086225, and C000088719, Temporary Assistance for Needy Families, Passed Through Pennsylvania Department of Labor and Industry, Pass-Through Entity Identifying Number: not available, 21.023, Emergency Rental Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available. Prior Year Finding Number: 2023-005 Criteria: Pursuant to the provisions of the Uniform Guidance, under Section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (September 30) of the following year. Condition/Context The County's Single Audit and reporting package was delayed for the year ended December 31, 2023 beyond the nine-month due date. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: Reconciliations and reports were not completed on a timely basis, and therefore, the completion and filing of its December 31, 2023 Single Audit and reporting package was not prioritized. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The County plans to have information ready for the auditors to get 2024 done in a reasonable time frame. Between staffing and priorities, the County hopes to have cleared by the 2025 audit.

View Audit 402918

Finding 1216232 (2024-009)

Material Weakness 2024

Barclay College

KS

Student Financial Aid

Return of Title IV (R2T4) Unearned Funds Planned Corrective Action: A process will be implemented to run a 0-credit report at the end of each semester. This will ensure withdrawals are followed up on and that R2T4s are completed in a timely manner, if required. A process will be implanted to track s...

Return of Title IV (R2T4) Unearned Funds Planned Corrective Action: A process will be implemented to run a 0-credit report at the end of each semester. This will ensure withdrawals are followed up on and that R2T4s are completed in a timely manner, if required. A process will be implanted to track student attendance in classes. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/31/2026

View Audit 402736

Finding 1216230 (2024-008)

Material Weakness 2024

Barclay College

KS

Student Financial Aid Reporting Subrecipient Monitoring

Common Origination and Disbursement (COD) Reporting and Reconciliations Planned Corrective Action: Procedures will be implemented to monthly reconcile FDL and Pell disbursements to student accounts with disbursements reported to COD. Person Responsible for Corrective Action Plan: Lori Larsh, Vice Pr...

Common Origination and Disbursement (COD) Reporting and Reconciliations Planned Corrective Action: Procedures will be implemented to monthly reconcile FDL and Pell disbursements to student accounts with disbursements reported to COD. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/31/2026

View Audit 402736

Finding 1216228 (2024-007)

Material Weakness 2024

Barclay College

KS

Questioned Costs Student Financial Aid Material Weakness

Need Analysis Planned Corrective Action: All scholarships will be marked as estimated financial assistance and an awarding check for need will be done accurately before final distribution. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Dat...

Need Analysis Planned Corrective Action: All scholarships will be marked as estimated financial assistance and an awarding check for need will be done accurately before final distribution. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/31/2026

View Audit 402736

Finding 1216227 (2024-006)

Material Weakness 2024

Barclay College

KS

Student Financial Aid Reporting

Enrollment Reporting to NSLDS Planned Corrective Action: A system will be put into place to ensure that enrollment is reported in a timely and accurate manner. Additionally, the College will complete a series of spot checks of NSLDS enrollment statuses throughout the year. Person Responsible for Cor...

Enrollment Reporting to NSLDS Planned Corrective Action: A system will be put into place to ensure that enrollment is reported in a timely and accurate manner. Additionally, the College will complete a series of spot checks of NSLDS enrollment statuses throughout the year. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/31/2026

View Audit 402736

Finding 1216225 (2024-005)

Material Weakness 2024

Barclay College

KS

Eligibility Questioned Costs Student Financial Aid

Satisfactory Academic Progress Planned Corrective Action: The SAP policy will be reviewed or created as needed and a procedure will be implemented based on that policy. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/...

Satisfactory Academic Progress Planned Corrective Action: The SAP policy will be reviewed or created as needed and a procedure will be implemented based on that policy. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/31/2026

View Audit 402736

Finding 1216220 (2024-004)

Material Weakness 2024

Barclay College

KS

Student Financial Aid Material Weakness

Lack of Administrative Capability Planned Corrective Action: The financial aid officer will participate in training(s) specific to knowledge gaps. In addition, monthly entries will be made in the general ledger for financial aid activity and monthly balances will be reconciled between the general le...

Lack of Administrative Capability Planned Corrective Action: The financial aid officer will participate in training(s) specific to knowledge gaps. In addition, monthly entries will be made in the general ledger for financial aid activity and monthly balances will be reconciled between the general ledger and financial aid software. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/31/2026

View Audit 402736

Finding 1214588 (2024-012)

Material Weakness 2024

Roxbury Community College

MA

Student Financial Aid

Finding number: 2024-012 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. Procedures have been updated to ensure timely reporting...

Finding number: 2024-012 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. Procedures have been updated to ensure timely reporting of enrollment changes to the National Student Loan Data System (NSLDS). Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Amy Cavelier Registrar

View Audit 401247

Finding 1214587 (2024-011)

Material Weakness 2024

Roxbury Community College

MA

Student Financial Aid Questioned Costs

Finding number: 2024-011 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. Additional review procedures have been implemented to e...

Finding number: 2024-011 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. Additional review procedures have been implemented to ensure the accuracy of the Return of Title IV [R2T4] calculations. Retraining of federal regulatory requirements has been provided to all staff. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

View Audit 401247

Finding 1214586 (2024-010)

Material Weakness 2024

Roxbury Community College

MA

Student Financial Aid Questioned Costs

Finding number: 2024-010 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has implemented standardized procedures for...

Finding number: 2024-010 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has implemented standardized procedures for Return of Title IV calculations, including required documentation and supervisory review. A tracking system is used to ensure timely return of funds and proper documentation retention. Retraining of federal regulatory requirements has been provided to all staff. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

View Audit 401247

Finding 1214584 (2024-008)

Material Weakness 2024

Roxbury Community College

MA

Student Financial Aid

Finding number: 2024-008 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. Procedures have been updated to ensure timely and accur...

Finding number: 2024-008 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. Procedures have been updated to ensure timely and accurate reporting of disbursements to the Common Origination and Disbursement (COD) system. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

View Audit 401247

Finding 1214583 (2024-007)

Material Weakness 2024

Roxbury Community College

MA

Questioned Costs Student Financial Aid

Finding number: 2024-007 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has implemented enhanced review procedures ...

Finding number: 2024-007 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has implemented enhanced review procedures for Pell Grant calculations, including system-based validation and secondary review prior to disbursement. Retraining of federal regulatory requirements has been provided to all staff. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

View Audit 401247

Finding 1214582 (2024-006)

Material Weakness 2024

Roxbury Community College

MA

Student Financial Aid Questioned Costs

Finding number: 2024-006 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.033 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has added controls to monitor earnings agai...

Finding number: 2024-006 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.033 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has added controls to monitor earnings against authorized award amounts and periodic reviews to ensure compliance with all program requirements. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

View Audit 401247

Corrective Action Plans

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