Corrective Action Plans

Finding 513532 (2024-005)

Significant Deficiency 2024

MO

School Nutrition Programs Reporting Significant Deficiency § 200.303

Identifying Number: 2024-005 Reporting – Significant Deficiency U.S. Department of Agriculture Passed through Missouri Department of Elementary and Secondary Education Child Nutrition Cluster, Assistance Listing No. 10.555 (National School Lunch Program), 10.553 (School Breakfast Program), 10.582...

Identifying Number: 2024-005 Reporting – Significant Deficiency U.S. Department of Agriculture Passed through Missouri Department of Elementary and Secondary Education Child Nutrition Cluster, Assistance Listing No. 10.555 (National School Lunch Program), 10.553 (School Breakfast Program), 10.582 (Fresh Fruit and Vegetable Program) Federal award year 2023-2024 U.S. Department of Education Passed through Missouri Department of Elementary and Secondary Education Education Stabilization Fund, Assistance Listing No. 84.425C (Governor’s Emergency Education Relief Fund), 84.425D (Elementary and Secondary School Emergency Relief Fund), 84.425U (American Rescue Plan-Elementary and Secondary School Emergency Relief), 84.425W (American Rescue Plan-Elementary and Secondary School Emergency Relief-Homeless Children and Youth) Federal award year 2023-2024 Summary of Finding: Criteria: The Uniform Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance retirements. This includes controls to ensure that reports submitted are timely, complete, and accurate. Condition: The District did not have internal controls in place for federal reports to be reviewed for completeness and accuracy prior to submission. Cause: A lack of controls that could reasonably ensure this review had been performed by someone other than the preparer of the information. Effect or potential effect: The potential effect is submitting incomplete or inaccurate reports. Questioned costs: None Context: For all sample selections tested in the major programs, all reports were submitted timely and appeared to be accurate, however, there was no evidence that these reports were reviewed for completeness and accuracy prior to submission. Identification as a repeat finding, if applicable: Not applicable. Corrective Action: To ensure the accuracy of Federal reports/claims, Food service will implement the following procedures: Federal reporting and claims will be reviewed for accuracy and completeness by the Food service director or designee before they are submitted. The food service director or designee will initial report to document this review. Finance department personnel will implement the following procedures for other federal programs: One employee will start the ePeGS process. This employee will forward the documentation that they used to prepare the ePeGS filing to their supervisor. The supervisor will review the documentation and the items entered into ePeGS for accuracy. Once the supervisor is satisfied that the ePeGS filing is correct, he or she will submit the ePeGS filing. This process will be documented in the ePeGS history. Anticipated Completion Date: June 2025 (for the year ending June 30, 2025). Contact Person: Steve Marriott, Controller 816-321-5000 Steve.marriott@nkcschools.org

View Audit 331386

Finding 513531 (2024-003)

Material Weakness 2024

North Kansas City School District No.74

MO

Procurement, Suspension & Debarment School Nutrition Programs Allowable Costs / Cost Principles § 200.212 § 200.303 § 200.318

Identifying Number: 2024-003 Suspension and Debarment—Material Weakness U.S. Department of Agriculture Passed through Missouri Department of Elementary and Secondary Education Child Nutrition Cluster, Assistance Listing No. 10.555 (National School Lunch Program), 10.553 (School Breakfast Program...

Identifying Number: 2024-003 Suspension and Debarment—Material Weakness U.S. Department of Agriculture Passed through Missouri Department of Elementary and Secondary Education Child Nutrition Cluster, Assistance Listing No. 10.555 (National School Lunch Program), 10.553 (School Breakfast Program), 10.582 (Fresh Fruit and Vegetable Program) Federal award year 2023-2024 Summary of Finding: Criteria: The Uniform Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance retirements. Also, the Uniform Guidance (2 CFR 200.212 and 200.318(h)) stipulates that when a nonfederal entity enters into a contract or purchase with an entity (vendor or subrecipient), the nonfederal entity must verify the entity is not suspended or debarred from participation in federal programs/grants when expending $25,000 or more in a year. Condition: The District did not have controls in place to reasonably ensure any entity receiving more than $25,000 in federal grant funds was not suspended or debarred, prior to providing them with federal funds. Cause: A lack of controls to reasonably ensure this verification was performed. Effect or potential effect: The District did not have controls in place to reasonably ensure compliance with suspension and debarment requirements of the Uniform Guidance. The potential effect is submitting unallowable costs, or loss of federal funding. Corrective Action: Management has developed the following procedures to ensure that vendors are not suspended or debarred: • All current vendors will be checked against Sam.gov on a quarterly basis. • All vendors receiving Federal funds of $25,000 or greater will be checked prior to completion of any purchase requisition. • All vendor applicants will be required to sign a Certified document that they are not suspended or debarred along with the Vendor App. • All bids will have a Certified document included for vendors to submit that declares they are not suspended or debarred. Anticipated Completion Date: December 2024 (for the year ending June 30, 2025). Contact Person: Stacy Swenson, Director of Purchasing 816-321-5016 Stacy.swenson@nkcschools.org

View Audit 331386

Finding 513461 (2024-001)

Significant Deficiency 2024

Moraine Valley Community College District Number 524

IL

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

Corrective Action Planned: The Director of Financial Aid will identify unofficial withdrawals through the R2T4 process. Financial Aid staff will use the NSLDS Enrollment History Update feature to adjust historical changes directly. This ensures that the Clearinghouse sends an updated certification o...

Corrective Action Planned: The Director of Financial Aid will identify unofficial withdrawals through the R2T4 process. Financial Aid staff will use the NSLDS Enrollment History Update feature to adjust historical changes directly. This ensures that the Clearinghouse sends an updated certification of current enrollment status to NSLDS, avoiding any disruption in the NSLDS SSCR Roster process and preventing data from being unintentionally overwritten. For these historical changes, once the NSLDS is updated, the Director of Financial Aid will notify the Assistant Dean of Enrollment Services. The Assistant Dean will then update the Clearinghouse records accordingly, ensuring the enrollment is rebuilt to prevent backdated data from being overwritten. Anticipated Completion Date: June 30, 2025 Responsible Person: Tasha Campbell, Director of Financial Aid campbellt68@morainevalley.edu

View Audit 331335

Finding 513383 (2024-003)

Significant Deficiency 2024

Platte Health Center

SD

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

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Finding Summary: The Health Center does not have a formally documented review and approval process in place to ensure compliance with the debt service co...

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Finding Summary: The Health Center does not have a formally documented review and approval process in place to ensure compliance with the debt service coverage ratio and working capital calculations. Responsible Individuals: Vicki Jensen, Chief Financial Officer Corrective Action Plan: Platte Health Center will perform debt service ratio and working capital calculations as part of their year-end close process. The calculations will be reported to the Board of Directors and be recorded in the meeting minutes. Anticipated Completion Date: June 30, 2025

View Audit 331222

Finding 513227 (2024-005)

Material Weakness 2024

Southwestern Oregon Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.063,84.268 Recommendation: We recommend the college evaluate its policies and procedures around reporting to COD to ensure that information is reported accurately and timely and to retain evidence of the key control having occurred. Ex...

Student Financial Assistance Cluster – Assistance Listing No. 84.063,84.268 Recommendation: We recommend the college evaluate its policies and procedures around reporting to COD to ensure that information is reported accurately and timely and to retain evidence of the key control having occurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Additional staff member will review COD reports before they are submitted via EdConnect. Name(s) of the contact person(s) responsible for corrective action: Avena Singh Planned completion date for corrective action plan: November 2024

View Audit 331167

Finding 513223 (2024-004)

Material Weakness 2024

Southwestern Oregon Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.007,84.033,84.063,84.268 Recommendation: We recommend the College implement a formal documented review process for the R2T4 process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actio...

Student Financial Assistance Cluster – Assistance Listing No. 84.007,84.033,84.063,84.268 Recommendation: We recommend the College implement a formal documented review process for the R2T4 process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff in Business Office to now double-check and sign off on R2T4s after Financial Aid processes. Name(s) of the contact person(s) responsible for corrective action: Avena Singh Planned completion date for corrective action plan: November 2024.

View Audit 331167

Finding 513219 (2024-003)

Material Weakness 2024

Southwestern Oregon Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.007,84.033,84.063,84.268 Recommendation: We recommend the college implement changes in process and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and accurate. Explanat...

Student Financial Assistance Cluster – Assistance Listing No. 84.007,84.033,84.063,84.268 Recommendation: We recommend the college implement changes in process and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Continue to review policies and procedures for accurate reporting. Investigate and identify discrepancies being exported by the Student Information System (Jenzabar). Have additional staff member review file and sign off before the data is submitted. Name(s) of the contact person(s) responsible for corrective action: Avena Singh Planned completion date for corrective action plan: March 2025

View Audit 331167

Finding 513215 (2024-002)

Significant Deficiency 2024

Southwestern Oregon Community College

OR

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

Student Financial Assistance Cluster– Assistance Listing No. 84.007,84.033,84.063,84.268 Recommendation: We recommend that the college review the process packaging awards and adjusting awards after they are packaged to ensure that the student’s subsidized loan award is calculated correctly, and stud...

Student Financial Assistance Cluster– Assistance Listing No. 84.007,84.033,84.063,84.268 Recommendation: We recommend that the college review the process packaging awards and adjusting awards after they are packaged to ensure that the student’s subsidized loan award is calculated correctly, and student is not under awarded. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student’s record has been updated to reflect proper Direct Subsidized Stafford Loan. School will create validation reports run regularly to find any records that may need further review. Name(s) of the contact person(s) responsible for corrective action: Avena Singh Planned completion date for corrective action plan: Incorrect student record fixed November 2024. Validation report shall be completed before February 2025.

View Audit 331167

Finding 513212 (2024-001)

Significant Deficiency 2024

Southwestern Oregon Community College

OR

Subrecipient Monitoring § 200.303 § 200.332

CCDF Cluster – Assistance Listing No. 95.575, 95.596 Recommendation: We recommend the college implement policies and procedures along with an observable control to ensure that subrecipient monitoring requirements are being met. Explanation of disagreement with audit finding: There is no disagreemen...

CCDF Cluster – Assistance Listing No. 95.575, 95.596 Recommendation: We recommend the college implement policies and procedures along with an observable control to ensure that subrecipient monitoring requirements are being met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: College staff are drafting policy and procedures for subrecipient monitoring including a survey tool and risk assessment tool. Name(s) of the contact person(s) responsible for corrective action: Leigh FitzHenry Planned completion date for corrective action plan: March 31, 2025

View Audit 331167

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 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 512609 (2024-005)

Significant Deficiency 2024

Northeastern Oklahoma Agricultural An Mechanical College

OK

Procurement, Suspension & Debarment § 200.303 § 200.320

2024-005 Higher Educational Institutional Aid – Assistance Listing No. 84.031X Recommendation: We recommend the College evaluate its procedures to ensure documentation is properly supported within their procurement files. Explanation of disagreement with audit finding: There is no disagreement with ...

2024-005 Higher Educational Institutional Aid – Assistance Listing No. 84.031X Recommendation: We recommend the College evaluate its procedures to ensure documentation is properly supported within their procurement files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All grants at NEO have been instructed about the importance of submitting sole source support for purchases where needed. The VP of Fiscal Affairs will ensure proper documents are submitted to justify purchases before approvals are done in OK Corral. Name(s) of the contact person(s) responsible for corrective action: Brando Glick, VP Fiscal Affairs Planned completion date for corrective action plan: 11/30/24

View Audit 330423

Finding 512608 (2024-004)

Significant Deficiency 2024

Northeastern Oklahoma Agricultural An Mechanical College

OK

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303 § 200.430

2024-004 Higher Educational Institutional Aid – Assistance Listing No. 84.031X Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit...

2024-004 Higher Educational Institutional Aid – Assistance Listing No. 84.031X Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A standard template will be used for all grants for time and effort reporting and a standard procedure for approvals will be enforced to show proper approvals from supervisors. Name(s) of the contact person(s) responsible for corrective action: Dr. Dustin Grover, VP of Academic Affairs; Amy Ishmael, VP of Student Affairs; Brando Glick, VP of Fiscal Affairs Planned completion date for corrective action plan: 12/31/24

View Audit 330423

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 512515 (2024-001)

Significant Deficiency 2024

St. Leonard's Ministries

IL

Reporting § 200.303

Finding 2024-001: Late Reporting Submission Finding: St. Leonard’s Ministries (the Agency) did not submit quarterly reports within the required time frame (one out of two quarterly reports tested). The quarterly report covered the period from April 1 through June 30, 2024, and was due on July 15, 2...

Finding 2024-001: Late Reporting Submission Finding: St. Leonard’s Ministries (the Agency) did not submit quarterly reports within the required time frame (one out of two quarterly reports tested). The quarterly report covered the period from April 1 through June 30, 2024, and was due on July 15, 2024; the Agency submitted the report on July 17, 2024. Cause: The Agency did not have an effective control in place to ensure the performance reports were reviewed and submitted timely. Corrective Actions Taken or Planned: As part of the performance report submission process, the Agency has added a step to help ensure that the performance reports will be submitted within the required timeframe, 15 days after the end of each quarter. The Contracts and Grants Manager will send reminders to responsible program directors or other Agency staff for all required performance reports data by the 15 days before the end of each quarter. The internal deadline will be set for 5 days after the end of the quarter. The Manager will report to the Senior Program Director and the Executive Director if there is data missing as of that deadline. The leadership will take appropriate action if needed. The Contracts and Grants Manager will compile all the data into the official performance report. The Manager will maintain a log of all submitted report dates. Any exceptions will be reported to the Senior Program Director and Executive Director. Contact Person Responsible: Felicia Griffin, Contracts and Grants Manager Anticipated Completion Date: Completed on November 1, 2024

View Audit 330335

Finding 512135 (2024-006)

Significant Deficiency 2024

Connors State College

OK

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

Student Financial Assistance Cluster- Assistance Listing No. 84.268 Finding: The College did not have documentation that Direct Loan Reconciliation was performed. Context: During our testing we identified the March 2024 Direct Loan Reconciliation was not timely performed and documented. Cause: Due t...

Student Financial Assistance Cluster- Assistance Listing No. 84.268 Finding: The College did not have documentation that Direct Loan Reconciliation was performed. Context: During our testing we identified the March 2024 Direct Loan Reconciliation was not timely performed and documented. Cause: Due to staff turnover, direct loan reconciliation for March 2024 was not performed timely. Recommendation: We recommend the College implement a formal review procedure to document that the direct loan reconciliations are performed on a timely basis each month. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A formal review process was already in place. The issue came from the turnover in the FA department leading to a loss of access. This will be remediated moving forward with more than one FA staff having reporting access and knowledge of reconciliations. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 11/01/2024

View Audit 329878

Finding 512130 (2024-005)

Significant Deficiency 2024

Connors State College

OK

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

Student Financial Assistance Cluster- Assistance Listing No. 84.063, Finding: The College under-awarded funds for the Pell Grant. Context: During our testing, we identified 2 out of 40 students were awarded and disbursed less Pell funds than should have been awarded based on the 23-24 Pell payment s...

Student Financial Assistance Cluster- Assistance Listing No. 84.063, Finding: The College under-awarded funds for the Pell Grant. Context: During our testing, we identified 2 out of 40 students were awarded and disbursed less Pell funds than should have been awarded based on the 23-24 Pell payment schedule. The Pell payment schedule considers the cost of attendance, the student's Expected Family Contribution and the enrollment status of the student. Cause: Student was initially not disbursed Pell funds due to electronic terms & conditions not being completed. However, when the student completed this requirement in the Spring, Pell was not disbursed for the Fall semester Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is due to a loss of knowledge due to turnover within the FA department. Moving forward, knowledge procedures and knowledge will be disseminated to all FA staff to ensure there are no gaps causing a reoccurring issue. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 11/01/2024

View Audit 329878 Questioned Costs: $1

Finding 512121 (2024-004)

Significant Deficiency 2024

Connors State College

OK

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

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.038, 84.063, 84.268 Finding: The College did not properly have documentation of exit counseling notification. Context: During our testing of 40 students, we identified 5 students that did not have documentation of exit counselin...

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.038, 84.063, 84.268 Finding: The College did not properly have documentation of exit counseling notification. Context: During our testing of 40 students, we identified 5 students that did not have documentation of exit counseling notification. Cause: The College did not have proper procedures in place to ensure that notification of required exit counseling was sent to applicable students. Recommendation: We recommend the College review reporting processes to ensure all students that require exit counseling receive it in a timely manner Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is due to a loss of knowledge due to turnover within the FA department. Moving forward, knowledge about loan exit counseling will be disseminated to all FA staff to ensure there are no gaps causing a reoccurring issue. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 12/15/2024

View Audit 329878

Finding 512120 (2024-003)

Significant Deficiency 2024

Connors State College

OK

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

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.038, 84.063, 84.268 Finding: The College did not properly notify students when loans were credited to student's ledger account. Context: During our testing of 40 students, we identified that there were 5 students that did not re...

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.038, 84.063, 84.268 Finding: The College did not properly notify students when loans were credited to student's ledger account. Context: During our testing of 40 students, we identified that there were 5 students that did not receive the required notification of Direct Loan disbursements Cause: Due to staff turnover, loan notifications were missed being sent out to students. Recommendation: We recommend the College evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the FSA handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is due to a loss of knowledge due to turnover within the FA department. Moving forward, knowledge about loan notifications will be disseminated to all FA staff to ensure there are no gaps causing a reoccurring issue. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 12/15/2024

View Audit 329878

Finding 512119 (2024-002)

Significant Deficiency 2024

Connors State College

OK

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

Student Financial Assistance Cluster-Assistance Listing No. 84.007, 84.038, 84.063, 84.268 ...

Student Financial Assistance Cluster-Assistance Listing No. 84.007, 84.038, 84.063, 84.268 Finding: The College did not properly report student enrollment changes for students who received federal student aid to the National Student Loan Data System (NSLDS). Context: During our testing of 40 students, we identified 3 students that did not have their Program enrollment reported to NSLDS and 3 students that had Program enrollment effective dates that did not match institutional records. Cause: The College didn't have proper procedures in place to verify students' status in NSLDS matched the institution's records accurately. Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSC will put in place procedures that will ensure that submissions are reported accurately. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 01/01/2025

View Audit 329878

Finding 512118 (2024-001)

Significant Deficiency 2024

Connors State College

OK

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Finding: The College used the incorrect withdrawal date when calculating Return to Title IV (R2T4) calculations and did not have formal procedures in place to document review of calculations. Context: During ...

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Finding: The College used the incorrect withdrawal date when calculating Return to Title IV (R2T4) calculations and did not have formal procedures in place to document review of calculations. Context: During our testing, we identified 2 out of 15 R2T4 calculations used an incorrect withdrawal date in their calculation. Also, during our testing, we identified 13 instances of no documentation of a formal review of R2T4 calculations. Cause: The College was using the date a withdrawal form was processed, rather than the date the withdrawal process began. Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will review policies and procedures and make adjustments as needed to ensure that the calculations are accurate. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 11/01/2024

View Audit 329878 Questioned Costs: $1

Finding 512114 (2024-003)

Material Weakness 2024

Lutheran Social Services of South Dakota

SD

Questioned Costs Eligibility Material Weakness § 200.303

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Eligibility Finding Summary: a. One instance in which a family was overpaid for one month due to the family obtaining employment...

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Eligibility Finding Summary: a. One instance in which a family was overpaid for one month due to the family obtaining employment. b. One instance in which a family was underpaid for one month based upon their family size and eligibility for the month. Additionally, documentation was not retained to support one month's redetermination of eligibility and check copies for two months were not retained to support the payment to the family. c. Three instances in which a family was underpaid based upon their family size and eligibility for the month. d. One instance in which a check was written to a family who out-migrated from the state of South Dakota and the family did not cash the check; however, the expenses remained to be charged under the Refugee Cash Assistance program. Responsible Individuals: Nathan Beyer, Staci Jonson, Dana Boraas Corrective Action Plan: a. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate the proration when a client obtains employment during the month. b. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate family size and eligibility. Additionally, document retention requirements will be reviewed with staff. c. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate family size and eligibility. d. The procedures will be reviewed with staff for removing a client from the program, and notifying appropriate staff to void checks. LSS also implemented a new software program during the fiscal year to make the review process more efficient, and less reliant on manual processes. Checks and balances will be integrated into the software, allowing for electronic review of files. The software will also automate some of the ongoing documentation requirements. Anticipated Completion Date: December 31, 2024

View Audit 329857 Questioned Costs: $1

Finding 512113 (2024-002)

Significant Deficiency 2024

Lutheran Social Services of South Dakota

SD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Reporting Finding Summary: The FFATA report filed for Huron School District included the incorrect Subaward Obligation/Action Da...

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Reporting Finding Summary: The FFATA report filed for Huron School District included the incorrect Subaward Obligation/Action Date within the FFATA Subaward Reporting System. Corrective Action Plan: FFATA reporting requirements were reviewed after the 2023 single audit report was received to ensure management has the correct understanding of reporting terms. The report in question was prepared and filed during July 2023 which was prior to the 2023 single audit report being finalized. FFATA reports filed during April 2024 and May 2024 were properly filed. Responsible Individuals: Nathan Beyer, Emily Lyons Anticipated Completion Date: December 31, 2023

View Audit 329857

Finding 512111 (2024-002)

Material Weakness 2024

Indiana Economic Development Corporation

IN

Reporting § 200.303 § 200.329

We agree with the recommendation and as of October 2024 have implemented an additional layer of review, effective for the first round of reports filed for FY2025.

View Audit 329851

Corrective Action Plans

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