Corrective Action Plans

Finding 504943 (2024-004)

Significant Deficiency 2024

ID

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.516

Federal Program Title: Postconviction Testing of DNA Evidence; Capital Case Litigation Initiative ALN: 16.820; 16.746 Recommendation: We recommend the University review its current procedures to ensure disallowable costs are not being charged allocated to federal programs. Explanation of disagreemen...

Federal Program Title: Postconviction Testing of DNA Evidence; Capital Case Litigation Initiative ALN: 16.820; 16.746 Recommendation: We recommend the University review its current procedures to ensure disallowable costs are not being charged allocated to federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Boise State University is reminding faculty and staff about lobbying and the basics of charging costs to a sponsored project with an emphasis on cost allocability. Name(s) of the contact person(s) responsible for corrective action: Jen Lutke Planned completion date for corrective action plan: December 31, 2024

View Audit 327688 Questioned Costs: $1

Finding 504942 (2024-003)

Significant Deficiency 2024

Boise State University

ID

Student Financial Aid Internal Control / Segregation of Duties Eligibility § 200.303

Federal Program Title: Student Financial Assistance Cluster ALN: 84.063 Recommendation: We recommend the University review its current procedures for awarding Title IV funds to ensure only eligible students are receiving funds. Explanation of disagreement with audit finding: There is no disagreement...

Federal Program Title: Student Financial Assistance Cluster ALN: 84.063 Recommendation: We recommend the University review its current procedures for awarding Title IV funds to ensure only eligible students are receiving funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Additional staff training has been provided to R2T4 staff regarding Pell eligibility for students who enroll in courses on census day and withdraw shortly thereafter. Staff have been instructed and procedures updated to review the faculty response regarding participation in a withdrawn course before offering Pell prior to completing the R2T4 calculation. Name(s) of the contact person(s) responsible for corrective action: Lauren Krigbaum, Associate Director of Systems & Processing. Planned completion date for corrective action plan: September 30, 2024

View Audit 327688

Finding 504935 (2024-002)

Significant Deficiency 2024

Boise State University

ID

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Federal Program Title: Student Financial Assistance Cluster ALN: Various Recommendation: We recommend the University review its current procedures for return of Title IV funds. As part of the review, the University should implement safeguard to ensure refunds are returned timely and that refund amou...

Federal Program Title: Student Financial Assistance Cluster ALN: Various Recommendation: We recommend the University review its current procedures for return of Title IV funds. As part of the review, the University should implement safeguard to ensure refunds are returned timely and that refund amounts are supported by having documentation of withdrawal dates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Boise State updated the automated workflows to ensure that R2T4s calculated on any day of the week had funds returned accordingly. The R2T4 procedures also include a step to review the completed return before sending the communication to the student. This step was reinforced to the staff involved in the R2T4 processes via additional training. The workflows were updated and additional staff training were provided in December 2023 when the issue was identified by Financial aid office management. Procedures have also been updated regarding the last date of attendance for withdrawn courses with W grades. The procedures now require staff to contact all faculty anytime the withdrawn student has W grades, F grades or a combination of both. The additional training and procedures update were completed May 25, 2024. Name(s) of the contact person(s) responsible for corrective action: Lauren Krigbaum, Associate Director of Systems & Processing. Planned completion date for corrective action plan: December 15, 2023; May 25, 2024

View Audit 327688 Questioned Costs: $1

Finding 504931 (2024-001)

Significant Deficiency 2024

Boise State University

ID

Student Financial Aid Reporting Significant Deficiency § 200.303

Federal Program Title: Student Financial Assistance Cluster ALN: 84.063 & 84.268 Recommendation: We recommend the University review its current procedures for NSLDS reporting and implement additional procedures to ensure program effective dates in NSLDS match institutional records. Explanation of di...

Federal Program Title: Student Financial Assistance Cluster ALN: 84.063 & 84.268 Recommendation: We recommend the University review its current procedures for NSLDS reporting and implement additional procedures to ensure program effective dates in NSLDS match institutional records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The errors noted occurred in 2021 and the university has since changed to a different student admission software application. The errors identified have been corrected for the student records noted. Name(s) of the contact person(s) responsible for corrective action: Registrar’s Office: Mark Damm, Jarred Bullock Planned completion date for corrective action plan: November 1, 2024

View Audit 327688

Finding 504831 (2024-001)

Significant Deficiency 2024

Memorial Hospital of Laramie County D/b/a Cheyenne Regional Medical Ce

WY

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.332 Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Finding Summary: There was no evidence retained that the Medical Center’s compliance and financial reports sub...

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.332 Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Finding Summary: There was no evidence retained that the Medical Center’s compliance and financial reports submitted to the Department of Health and Human Services were reviewed and approved prior to submission. Responsible Individuals: Program Director – Jason Mincer Corrective Action Plan: One step will be added to the current plan: Enroll Wyoming has changed its review process to be as follows: - Each individual navigator completes a weekly form that is collected and reviewed by our Insurance Market Place Project Specialist. - The Insurance Market Place Project Specialist compiles the data from all navigator submissions and aggregates the work. - The aggregated information is then input into the federal Health Insurance Oversight System (HIOS). - A screenshot of the input data is captured and uploaded into DocuSign. - The Insurance Market Place Project Specialist and the Enroll Wyoming Project Manager sign off on the report in DocuSign. - An email is sent to the Director of Community Health upon completion. - All documentation will be available on the S drive. Anticipated Completion Date: The new process will begin with the filing of the weekly reports on 10/1/2024.

View Audit 327536

Finding 504829 (2024-001)

Significant Deficiency 2024

Junior Achievement of Arizona, Inc.

AZ

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Type of Finding – Significant Deficiency in Internal Control Over Compliance. Condition/Context – Internal control procedures over eligible disbursements did not ensure compliance with federal awards. An employee reimbursement was billed twice, and employee bonuses, which are not allowable costs, we...

Type of Finding – Significant Deficiency in Internal Control Over Compliance. Condition/Context – Internal control procedures over eligible disbursements did not ensure compliance with federal awards. An employee reimbursement was billed twice, and employee bonuses, which are not allowable costs, were included within the reimbursement request. Contact Person – Amy Schaefer, VP of Finance – amys@jaaz.org – (602) 616-0873 Corrective Action Plan – Management has implemented procedures to verify that the expenditures that are requested for reimbursement are accurate and are allowable under the Uniform Guidance. Review procedures will be used to help ensure that only allowable salaries expenses are included in reimbursement requests.

View Audit 327529 Questioned Costs: $1

Finding 504696 (2024-004)

Significant Deficiency 2024

Village of Rantoul

IL

Reporting Allowable Costs / Cost Principles Significant Deficiency § 200.303

Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village strengthen internal controls over the review process of the annual grant reporting prior to the report submission. This review should be documented. Explanation of disagreement with aud...

Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village strengthen internal controls over the review process of the annual grant reporting prior to the report submission. This review should be documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A procedure will be implemented for the review of the report submission including the proper documentation of the review Name of the contact person responsible for corrective action: Angela Schults, Comptroller Planned completion date for corrective action plan: 1 April 2025

View Audit 327310

Finding 504695 (2024-003)

Significant Deficiency 2024

Village of Rantoul

IL

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303

Significant Deficiency in Internal Control over Compliance (Suspension and Debarment) Recommendation: We recommend the Village carefully review federal suspension and debarment requirements for proper documentation needed. The Village should consider use of a Federal procurement checklist. Explana...

Significant Deficiency in Internal Control over Compliance (Suspension and Debarment) Recommendation: We recommend the Village carefully review federal suspension and debarment requirements for proper documentation needed. The Village should consider use of a Federal procurement checklist. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Village has developed a review process which satisfies the requirements for suspension and debarment per the Uniform Guidance. Staff is assigned to monitoring the need for this process and when appropriate, complete necessary procedure to document findings relative to suspension or debarment. Name of the contact person responsible for corrective action: Angela Schultz, Comptroller Planned completion date for corrective action plan: April 30, 2025

View Audit 327310

Finding 504669 (2024-001)

Significant Deficiency 2024

Anne Arundel Community College

MD

Special Tests & Provisions Student Financial Aid Reporting § 200.303

MANAGEMENT RESPONSE AND CORRECTIVE ACTION PLAN U.S. Department of Education Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FE...

MANAGEMENT RESPONSE AND CORRECTIVE ACTION PLAN U.S. Department of Education Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2024-01: Special Tests and Provisions – NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During testing of the enrollment status reporting, we noted that the incorrect enrollment status and effective date was included in NSLDS. Recommendation: The institution should evaluate their procedures and policies related to reporting status changes and effective dates to NSLDS and enhance as deemed necessary to ensure that accurate information is reported to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The college has reviewed and updated procedures to ensure that graduation and enrollment files are submitted in the necessary sequence to reflect the appropriate enrollment status and effective dates. Name(s) of the contact person(s) responsible for corrective action: Nanci A. Beier, Registrar Planned completion date for corrective action plan: Completed

View Audit 327260

Finding 504301 (2024-006)

Significant Deficiency 2024

University of Idaho

ID

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

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937. Recommendation: We recommend the University revise their procedures to include documentation of the review over FFATA reporting. The documentation should include the date of the review and the individual(s) performing the re...

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937. Recommendation: We recommend the University revise their procedures to include documentation of the review over FFATA reporting. The documentation should include the date of the review and the individual(s) performing the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We recognize the need to enhance our documentation of internal controls to ensure testability and maintain compliance with federal reporting standards. While our existing internal processes ensured data accuracy, timeliness, and submission compliance, we acknowledge that documentation of the review process is beneficial. Moving forward, the Contract Review Officer (CRO) will review FFATA reports submitted by another team member. When the CRO submits the report, her supervisor or an OSP employee will perform the review. Each review instance will be documented with the reviewer’s name and date to reinforce control transparency and testability, aligning our process more closely with compliance requirements. Name(s) of the contact person(s) responsible for corrective action: Sarah Martonick, Director, Office of Sponsored Programs, 208-885-2145. Planned completion date for corrective action plan: October 31, 2024

View Audit 326827

Finding 504300 (2024-005)

Significant Deficiency 2024

University of Idaho

ID

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

Student Financial Assistance Cluster – Assistance Listing No. 84.268. Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA handbook. Expla...

Student Financial Assistance Cluster – Assistance Listing No. 84.268. Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of 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: We created a weekly report for all communications. We also reviewed the populations selection. Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Director of Financial Aid. Planned completion date for corrective action plan: 12/31/24

View Audit 326827

Finding 504296 (2024-003)

Significant Deficiency 2024

University of Idaho

ID

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

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063. Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with aud...

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063. Recommendation: We recommend the College evaluate its procedures and policies around reporting 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: We created a report to track the timing of reporting disbursements to COD. Currently we load the disbursement record to COD once a week. If there is an issue and the file is rejected it creates issues with timeliness. We have a meeting on 10/9/2024 to evaluate how we want to resolve the issue. Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Danial Carlos, and Brady Nelsen. Planned completion date for corrective action plan: December 2024

View Audit 326827

Finding 504292 (2024-004)

Significant Deficiency 2024

University of Idaho

ID

Questioned Costs Student Financial Aid Eligibility § 200.303

Student Financial Assistance Cluster – Assistance Listing No. 84.007. Recommendation: We recommend the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions. Explanation of disagreement with audit finding: T...

Student Financial Assistance Cluster – Assistance Listing No. 84.007. Recommendation: We recommend the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student Financial Aid updated our auto packaging policy. Name(s) of the contact person(s) responsible for corrective action: This was a part of our aid year rollover process and planning. Planned completion date for corrective action plan: April 2024

View Audit 326827 Questioned Costs: $1

Finding 504291 (2024-002)

Significant Deficiency 2024

University of Idaho

ID

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

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007,84.033. Recommendation: We recommend that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported...

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007,84.033. Recommendation: We recommend that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are adjusting our corrective action. Last year we tested several out of cycle enrollment adjustments each term to ensure our processes were working. We didn’t find any issues. This year we will be comparing all the students were not reported to the Clearinghouse with the list reported to the Clearinghouse to ensure all students who need to be reported are properly reported. Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Director of Financial Aid. Planned completion date for corrective action plan: We ran our first comparison on 9/19/2024 and we will be running every month we do the Clearinghouse reporting.

View Audit 326827

Finding 504290 (2024-001)

Significant Deficiency 2024

University of Idaho

ID

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

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007. Recommendation: CLA recommends the University review the requirement and implement an internal process and control to specifically monitor the outstanding Title IV funded checks throughout the year. Explanation ...

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007. Recommendation: CLA recommends the University review the requirement and implement an internal process and control to specifically monitor the outstanding Title IV funded checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University agrees with the auditors’ recommendations of corrective action needed to ensure unclaimed Title IV federal funds are resolved within 240 days of disbursement date. The University has reviewed existing processes and identified improvements that will be made to internal procedures to ensure proper compliance is met. Name(s) of the contact person(s) responsible for corrective action: Delora Shoop & Amanda Bauer. Planned completion date for corrective action plan: December 2024

View Audit 326827

Finding 504266 (2024-002)

Significant Deficiency 2024

Lewis-Clark State College

ID

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

Student Financial Aid Cluster: Federal Pell Grant Program – Assistance Listing 84.038 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 re...

Student Financial Aid Cluster: Federal Pell Grant Program – Assistance Listing 84.038 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: The finding was isolated to less-than-half-time Pell recipients. These recipients will be processed through the auto-packing process and then will undergo a secondary manual review prior to disbursement. Name(s) of the contact person(s) responsible for corrective action: Laura Hughes and John Bender Planned completion date for corrective action plan: Immediate Implementation

View Audit 326792

Finding 503947 (2024-002)

Significant Deficiency 2024

Clemson University

SC

Subrecipient Monitoring § 200.303 § 200.332

Action taken in response to finding: We have 26 active awards that would be non-R&D. Grants and Contracts Accounting (GCA) is currently reviewing each to verify if all had check boxes checked as R&D on Attachment 2 of the Federal Awards Terms and Conditions template of the FDP Cost Reimbursement Sub...

Action taken in response to finding: We have 26 active awards that would be non-R&D. Grants and Contracts Accounting (GCA) is currently reviewing each to verify if all had check boxes checked as R&D on Attachment 2 of the Federal Awards Terms and Conditions template of the FDP Cost Reimbursement Subaward. Once we have the impacted population, GCA will issue a modification for those to draw attention to the error. In addition, GCA will ensure internal procedures are updated to review this field and verify proper identification prior to subaward execution. Anticipated Completion Date: September 30, 2024 Person Responsible: Tracy Walters, Director of Grants and Contracts Contact/Responsible Party: Tracy Walters, Director of Grants and Contracts Contact Information: trwalte@clemson.edu

View Audit 326225

Finding 503946 (2024-001)

Significant Deficiency 2024

Clemson University

SC

Questioned Costs Matching / Level of Effort / Earmarking § 200.303 § 200.403

The Payroll Department has taken immediate action to develop additional safeguards to avoid duplicate pay. When Central Payroll adds to a payline, we will notify the requestor to inform them of this action and ask that they review their payline for accuracy. This should trigger a response from the r...

The Payroll Department has taken immediate action to develop additional safeguards to avoid duplicate pay. When Central Payroll adds to a payline, we will notify the requestor to inform them of this action and ask that they review their payline for accuracy. This should trigger a response from the requestor if they had also added the missing hours via a CU Special Pay. Additionally, as of 06/21/2024, the Late Timesheet option was turned off on CU Special Pay to strengthen controls. Individuals now contact payroll@clemson.edu for assistance. Once contacted the payroll/timekeeping team will update the timecard and ensure the missed pay is added to the next payroll cycle, assuming an emergency/off-cycle check is not needed. The College of Engineering and Applied Sciences (CECAS) will take action to strengthen internal controls to ensure accuracy and compliance. We will establish clear procedures to verify employee payroll data via paylines, as well as cross checking with CU Payroll to ensure changes are properly documented and authorized. We will provide ongoing training for departmental payroll staff on best practices and compliance requirements. Anticipated Completion Date: September 17, 2024 Person Responsible: Central Payroll – Ami Hood, Payroll Director; CECAS – Keri Cortese, Director of Procurement and Payroll Operations Contact/Responsible Party: Ami Hood, Payroll Director Contact Information: hooda@clemson.edu

View Audit 326225 Questioned Costs: $1

Finding 503764 (2024-002)

Significant Deficiency 2024

Southwest Montana Community Health Center

MT

Procurement, Suspension & Debarment § 200.303

Finding 2024 -002 Federal Agency Name: U.S. Department of Health and Human Services Assistance Listing Number: 93.526 Program Name: Grants for Capital Development in Health Centers Finding Summary: There was no evidence retained that the Community Health Center reviewed vendors to determine their st...

Finding 2024 -002 Federal Agency Name: U.S. Department of Health and Human Services Assistance Listing Number: 93.526 Program Name: Grants for Capital Development in Health Centers Finding Summary: There was no evidence retained that the Community Health Center reviewed vendors to determine their status in regards to the suspension and debarment requirement. Furthermore, the Community Health Center did not have written suspension and debarment policies. Responsible Individuals: Shelly Davis, CFO Corrective Action Plan: Management has reviewed and updated their procurement, suspension and debarment policy to include specific documentation regarding the documentation of suspension and debarment practices. Anticipated Completion Date: Procurement Policy 432 was updated and approved by the Board of Directors on June 27, 2024. Additionally, a procurement procedure was developed and implemented at the same time. This corrective action will be ongoing.

View Audit 326032

Finding 503610 (2024-001)

None 2024

Hubbs-Seaworld Research Institute

CA

Procurement, Suspension & Debarment § 200.303 § 200.319 § 200.320

Management Response: The management staff of Hubbs-SeaWorld Research Institute take very seriously the federal compliance related to the procurement of goods and services. Hubbs-SeaWorld Research Institute acknowledges the finding and has subsequently updated their procurement policy and procedures...

Management Response: The management staff of Hubbs-SeaWorld Research Institute take very seriously the federal compliance related to the procurement of goods and services. Hubbs-SeaWorld Research Institute acknowledges the finding and has subsequently updated their procurement policy and procedures to be in compliance with 2 CFR 200.303. Management has adopted a plan of action to prevent future instances of non-compliance. Action Taken: Hubbs-SeaWorld Research Institute plans to modify its procurement procedures for federal grants to comply with 2CFR section 200.319 by continuing to require at least three bids (or a sole source statement, if applicable) for any purchases over the micro-purchase threshold, currently $10,000. In addition, we will monitor cumulative vendor purchases on a monthly basis to ensure that price or rate quotations are obtained from an adequate number of qualified sources, that is, at least three bids (or a sole source statement, if applicable.)

View Audit 325801

Finding 503360 (2024-002)

Significant Deficiency 2024

Dawson County

NE

Procurement, Suspension & Debarment § 200.214 § 200.303

Program: AL 21.027 - COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Corrective Action Planned: The County has procedures in place; when a contractor is hired, sam.gov will be utilized to verify the entity has not been suspended or debarred. Anticipated Compl...

Program: AL 21.027 - COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Corrective Action Planned: The County has procedures in place; when a contractor is hired, sam.gov will be utilized to verify the entity has not been suspended or debarred. Anticipated Completion Date: September 30, 2024 Responsible Party: Michaela Arndt, County Clerk

View Audit 325523

Finding 503152 (2024-003)

Significant Deficiency 2024

Hill Top Home of Comfort, Inc.

ND

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2024-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans andGrants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Gerry Le...

Finding 2024-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans andGrants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Gerry Leadbetter, Administrator Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program's reserve fund is completed with formal documentation noting the review. The Business Office Manager will reconcile the bank statement and will sign off on the bank statement, along with the Administrator for the USDA Loan Reserve Bank Account. Anticipated Completion Date: Ongoing

View Audit 325174

Finding 503146 (2024-001)

Material Weakness 2024

Amridge University, Inc.

AL

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

Correction action University personnel corrected the records in NSLDS and Clearinghouse on July 26, 2024 that were identified in Finding 2024-001. Additionally, university personnel conducted a thorough review of all students to ensure the records in NSLDS properly reflected an accurate enrollment s...

Correction action University personnel corrected the records in NSLDS and Clearinghouse on July 26, 2024 that were identified in Finding 2024-001. Additionally, university personnel conducted a thorough review of all students to ensure the records in NSLDS properly reflected an accurate enrollment status. The university immediately (August 2024) implemented training for the newly appointed Interim Registrar on the importance of timely and accurate reporting of enrollment status changes and graduation status. This training was conducted in coordination with the Vice President of Student Services, the Director of Financial Aid, the Controller, and the Director of Information Technology. In addition to hands-on training provided by university personnel, online resources were utilized from NSLDS, Clearinghouse, and the United States Department of Education. The policies and procedures for enrollment reporting has been strengthened, and includes the following reporting schedule: a student roster schedule will be submitted every 30 days. The exceptions report will be reviewed immediately and will be corrected within 10 days. Within 15 days of the end of each semester, a list of graduated students will be submitted to NSLDS. Exceptions will be corrected immediately to ensure all records in NSLDS match the student’s record. The university is confident that the finding related to enrollment reporting has been resolved. Enrollment files are being submitted every 30 days. Summer 2024 completers graduated on August 9, 2024. These students were reported through Clearinghouse, exceptions were addressed, and enrollment statuses of “Graduated” show on NSLDS as certified on September 13, 2024. The schedule of enrollment and reporting and graduation reporting will ensure that the statuses will be accurate in NSLDS. Responsible Person Rose Mulkey, Interim Registrar Anticipated completion date Completed as of July 26, 2024.

View Audit 325158

Finding 501986 (2024-002)

Significant Deficiency 2024

Dixon County

NE

Procurement, Suspension & Debarment § 200.214 § 200.303

Program: AL 21.027 - COVID-19- Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Corrective Action Planned: The County will implement procedures to ensure when a contractor is paid with federal funds, sam.gov will be utilized to verify the entity has not been suspended o...

Program: AL 21.027 - COVID-19- Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Corrective Action Planned: The County will implement procedures to ensure when a contractor is paid with federal funds, sam.gov will be utilized to verify the entity has not been suspended or debarred and such procedure will be adequately documented. Anticipated Completion Date: August 16,2024 Responsible Party: Dixon County Board of Supervisors: Don Andersen, Deric Anderson, Roger Peterson, Neil Blolun, Lisa Lunz, Terry Nicholson, and Steve Hassler.

View Audit 324145

Finding 499522 (2024-003)

Significant Deficiency 2024

Richardton Health Center

ND

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2024-003 Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation for the...

Finding 2024-003 Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation for the federal program and there was no formal review of the balance in comparison to the required minimum reserve balance. Responsible Individual: Mandy Robinson, Administrator Corrective Action Plan: We will implement additional control processes to ensure a formal review over the reserve fund reconciliation and a formal review of the balance in comparison to the required minimum reserve balance is completed by staff separate from the preparer. Anticipated Completion Date: 12/31/2024

View Audit 322385

Corrective Action Plans

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