Corrective Action Plans

Finding 384217 (2023-004)

Significant Deficiency 2023

ND

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

Finding 2023-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund or financial covenant calculations...

Finding 2023-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund or financial covenant calculations. 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 and financial covenant calculations is completed with formal documentation noting the review. The Business Office Manager will reconcile the bank statement and sign off on the bank statement, along with the Administrator for the USDA Loan Reserve Bank Account and on the financial covenant calculation worksheets. Anticipated Completion Date: 03/31/2024

View Audit 297302

Finding 384216 (2023-003)

Material Weakness 2023

Hill Top Home of Comfort, Inc.

ND

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2023-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of ...

Finding 2023-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Responsible Individuals: Gerry Leadbetter, Administrator Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. We have designated a member of management to review the drafted schedule of expenditures. Anticipated Completion Date: Ongoing

View Audit 297302

Finding 384215 (2023-003)

Significant Deficiency 2023

Housing Authority of the City of Monroe

LA

HUD Housing Programs Eligibility Significant Deficiency

Finding 2023-003 Public Housing Tenant Files - Eligibility - Rent Calculations Federal Program: Public Housing Program -ALN 14.850, Grant Year 2022 & 2023 Condition & cause: We reviewed seventy-five (75) Public Housing Tenant Files and noted seven (7) files not in compliance, or 9.3 %. We noted the ...

Finding 2023-003 Public Housing Tenant Files - Eligibility - Rent Calculations Federal Program: Public Housing Program -ALN 14.850, Grant Year 2022 & 2023 Condition & cause: We reviewed seventy-five (75) Public Housing Tenant Files and noted seven (7) files not in compliance, or 9.3 %. We noted the following discrepancies: • Two (2) files with no verification of income; • Two (2) files that relied on tenant declaration without documenting the reason for not obtaining third-party verification; and • Three (3) miscalculations of annual income. The income calculation and verification deficiencies were the result of employee errors and failure by the Agency to properly review and correct the errors. We were able to extrapolate the total potential misstatement and found it to be immaterial to the financial statements. However, due to the percentage of files not in compliance, we feel the Agency has a significant deficiency in this area. Corrective action planned: Monroe Housing Authority will continue to develop more effective processes for measuring, monitoring, and reducing errors in subsidy payments due to rent calculation and tenant underreporting of income. Implementations and strategies to include: • Resolution of income and rent issues identified in the report and communication to Tenants where applicable. • Development and implementation of an ongoing quality control review process of income at initial certification and re-examination to mitigate wage/income calculation errors to PHA and tenants by: o Hiring (1) FTE to perform quality control review of verification of income (upfront and/or a third party), and Tenant files upon new lease and re-examinations. o Developing a Tenant File Review checklist to document the result of file reviews. • Partner with the National Association of Housing and Redevelopment Officials (NAHRO) and other agencies, where applicable, to train staff on Public Housing Occupancy, Eligibility, Income and Rent training to accurately calculate Tenant Rent and avoid common errors in occupancy and eligibility functions in addition to understanding updates to the HUD-50058. Person responsible for corrective action: Mr. William Smart, Executive Director, Housing Authority of the City of Monroe Anticipated Completion Date: June 30, 2024

View Audit 297297

Finding 384209 (2023-002)

Significant Deficiency 2023

Illinois Wesleyan University

IL

Student Financial Aid Special Tests & Provisions Significant Deficiency

2023-002 Student Financial Assistance Cluster – Assistance Listing No. 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.038 (Federal Perkins Loan Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program),...

2023-002 Student Financial Assistance Cluster – Assistance Listing No. 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.038 (Federal Perkins Loan Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program), 93.364 (Nursing Student Loans) Recommendation: We recommend that the University designate an individual to oversee the information security function and work to update the University’s written security program to ensure compliance with all the standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Illinois Wesleyan University will designate an individual to be the Information Security Officer. The information security policy will be updated as applicable for GLBA standards. Name(s) of the contact person(s) responsible for corrective action: David Myron Planned completion date for corrective action plan: Updates for the information security policy will be made on an as-needed basis for applicable changes. The Information Security Officer will be named in Spring 2024. If the Department of Education has questions regarding this plan, please call Scott Seibring at (309) 556-3096.

View Audit 297294

Finding 384203 (2023-001)

Significant Deficiency 2023

Illinois Wesleyan University

IL

Student Financial Aid Reporting Significant Deficiency

2023-001 Student Financial Assistance Cluster – Assistance Listing No. 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.038 (Federal Perkins Loan Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program),...

2023-001 Student Financial Assistance Cluster – Assistance Listing No. 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.038 (Federal Perkins Loan Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program), 93.364 (Nursing Student Loans) Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: When a graduation has been confirmed outside of the normal timeframe due to later grade reporting, the Assistant Registrar will include the Director of Financial Aid and the Associate Director of Financial Aid in an email along with the standard process of notifying the Associate Registrar. The Associate Director of Financial Aid will go directly to NSLDS and enter the graduation date in NSLDS. The Associate Registrar will continue the normal reporting process with the Clearinghouse but this will alleviate challenges that come when the Associate Registrar is resolving discrepancies and can’t report the graduation immediately. Name(s) of the contact person(s) responsible for corrective action: Scott Seibring Planned completion date for corrective action plan: This process will be implemented starting with the Spring 2024 semester.

View Audit 297294

Finding 384198 (2023-002)

None 2023

Legal Aid of Southeastern Pennsylvania, Inc.

PA

Questioned Costs Allowable Costs / Cost Principles Eligibility

For the finding regarding LASP's compliance with 45 CFR § 1626, a detailed plan has been created that will include weekly compliance team meetings, review of LegalServer reports, and ongoing communication with, and training of, LASP staff on the requirements of the regulation. These activities wil...

For the finding regarding LASP's compliance with 45 CFR § 1626, a detailed plan has been created that will include weekly compliance team meetings, review of LegalServer reports, and ongoing communication with, and training of, LASP staff on the requirements of the regulation. These activities will be supervised by LASP's Chief Counsel, Director of Operations, and Grants and Compliance Specialists. As a direct response to the finding, LASP has implemented a monthly review of open and closed cases involving non-citizens to ensure that files contain the required documentation. Advocate time entries will also be reviewed to ensure that time entries are allocated to an allowable funding source.

View Audit 297293 Questioned Costs: $1

Finding 384193 (2023-001)

Significant Deficiency 2023

Legal Aid of Southeastern Pennsylvania, Inc.

PA

For the finding regarding LASP's compliance with the Private Attorney Involvement provisions of the Code of Federal Regulations pertaining to LSC field programs, LASP will schedule three meetings by December 31, 2023, March 31, 2024, and May 31, 2024 to ascertain status updates on PAl spending for...

For the finding regarding LASP's compliance with the Private Attorney Involvement provisions of the Code of Federal Regulations pertaining to LSC field programs, LASP will schedule three meetings by December 31, 2023, March 31, 2024, and May 31, 2024 to ascertain status updates on PAl spending for the LASP fiscal year, to address and develop a strategy if spending is not on track to fully meet the 12.5 percent requirement, and to ensure that a waiver request is submitted by June 30, 2024 in case PAI spending is projected to be less than 12.5 per cent of the annualized LSC basic field award. Attendees at these meetings will include LASP's Executive Director, Chief Counsel, Director of Operations, ProBono Director, and Grants and Compliance Specialist, and any other staff that may assist in addressing the issues. It is anticipated that the convening of these meetings will ensure that a waiver request, if needed in 2024, will be submitted by the June 30 deadline.

View Audit 297293

Finding 384192 (2023-001)

None 2023

Housing Authority of the City of Piedmont

AL

HUD Housing Programs

The Authority’s Executive Director, Kelley Ballew, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly.

View Audit 297287

Finding 384191 (2023-003)

Material Weakness 2023

Clarion-Limestone Area School District

PA

The District has hired outside consultants to assist with formalizing policies and procedures to implement internal controls.

View Audit 297285

Finding 384190 (2023-002)

Material Weakness 2023

Clarion-Limestone Area School District

PA

Equipment & Real Property Management § 200.313

The District will review the equipment and real property maintenance procedure with appropriate personnel. These employees will be required to review the policy at a minimum once a year and acknowledge through signature that they have been made aware of the procedure. These signature records will ...

The District will review the equipment and real property maintenance procedure with appropriate personnel. These employees will be required to review the policy at a minimum once a year and acknowledge through signature that they have been made aware of the procedure. These signature records will be maintained with their annual training records. Inventory updates and lists will be reviewed at least quarterly by administration to ensure compliance.

View Audit 297285

Finding 384172 (2023-002)

Significant Deficiency 2023

Capitol Technology University

MD

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Finding 2023-002 Significant Deficiency over Special Tests and Provisions - Enrollment Reporting The University acknowledges that there was 1 out of the 14 students selected that the change in , - 0 enrollment status was reported by the University more than 60 days after the enrollment status change...

Finding 2023-002 Significant Deficiency over Special Tests and Provisions - Enrollment Reporting The University acknowledges that there was 1 out of the 14 students selected that the change in , - 0 enrollment status was reported by the University more than 60 days after the enrollment status change. Effective with the Student Enrollment Roster received from NSLDS in 2024 the business practice has changed with the implementation of the modernized NSLDS Professional Access website. Upon receipt of the Student Enrollment Roster, the file is updated by an updated algorithm using data from the University’s CRM, Jenzabar. The resulting spreadsheet is uploaded to NSLDS for verification and submittal. The accepted records are updated in NSLDS' database and are removed from the resulting spreadsheet produced by NSLDS. The records that error-out are listed on the resulting spreadsheet. This file is maintained for audit purposes. To ensure accurate enrollment status updates, the records listed on the resulting spreadsheet are updated manually on the NSLDS website. The manual entries are updated in real-time. In addition, the University is updating enrollment status changes manually upon receipt of Action Forms initiated by the student instead of waiting for the next Enrollment Report from NSLDS. This should correct the issue where a change in student status was not captured by NSLDS and reasonably ensure compliance with Federal status. Contact Person: Kim Wittler, AVP, Enrollment and Financial Aid Completion Date: March 1, 2024

View Audit 297272

Finding 384162 (2023-001)

Significant Deficiency 2023

Capitol Technology University

MD

Reporting Internal Control / Segregation of Duties

Finding 2023-001 Significant Deficiency over Financial Reporting Management agrees with the finding. Corrective action plan follows. The College acknowledges that it did not complete a full close and review of the trial balance accounts by the start of the audit and that multiple trial balances we...

Finding 2023-001 Significant Deficiency over Financial Reporting Management agrees with the finding. Corrective action plan follows. The College acknowledges that it did not complete a full close and review of the trial balance accounts by the start of the audit and that multiple trial balances were generated. It acknowledges that net assets were not properly rolled at year end and the balance did not reconcile to the trial balance, and that trial balance adjustments were booked after the close process was completed. Management has reviewed its yearend close procedures and has implemented the following guidelines to ensure an accurate and timely close: The College can better prepare for yearend close by reinforcing its month end close procedures. Month end close procedures and reconciliations were inconsistent throughout the year. The College has established a checklist of monthly processes, recurring journal entries, and the support needed to complete the reconciliation process. Reconciling accounts on a monthly basis allows for the identification and correction of errors in a timely manner. Monthly reconciliations are kept on a shared network and can be accessed by all Business Office team members. The VP of Finance will review monthly bank reconciliations to ensure accuracy and timeliness. Net Assets have been reviewed and agreed to the prior year audit report. The College has a detailed yearend checklist which includes a list of yearend journal entries, and a detailed list of the schedules provided to auditors. The College will prepare a close schedule identifying important dates, activities and responsibilities to ensure items are completed in a timely manner and that all necessary deadlines are met. Yearend schedules are on a shared network drive so that progress and accuracy can be monitored. The VP of Finance will hold regular meetings with the Business Office team to monitor yearend close progress. Once the yearend close has been established, all reports will be reviewed and compared to previous year’s figures to identify any unexpected changes, and agreed to the final trial balance prior to uploading to the audit portal. No adjustments will be allowed once the trial balance has been finalized without consultation with the auditors. The Business Office team will continue to reevaluate any processes or systems used during the previous yearend closes and update them as needed, such as setting up new accounts, reviewing current statements for accuracy, or revising account coding. Contact Person: Kathleen Werner, Interim VP Finance Completion Date: June 30, 2024

View Audit 297272

Finding 384161 (2023-001)

Significant Deficiency 2023

Rowan-Salisbury Board of Education

NC

Questioned Costs Cash Management § 200.305

As noted in the last fiscal year audit, we incurred the same finding. Immediately after the auditors helped bring the finding to our knowledge, we began procedures to fix and prevent from re-occurring. We began to draw down the actual expenses instead of our budgeted expenses. Our TSL Technical Assi...

As noted in the last fiscal year audit, we incurred the same finding. Immediately after the auditors helped bring the finding to our knowledge, we began procedures to fix and prevent from re-occurring. We began to draw down the actual expenses instead of our budgeted expenses. Our TSL Technical Assistance vendor reconciled all of our incorrect drawdowns and created one final lump sum drawdown to appropriately balance the G5 account. We have since worked closely each month with our RSS payroll department to ensure monthly expenses are correct. If they are incorrect, we make sure they are fixed and accounted for all within the same month.

View Audit 297271 Questioned Costs: $1

Finding 384148 (2023-004)

Significant Deficiency 2023

Lyon College

AR

Significant Deficiency Matching / Level of Effort / Earmarking

Corrective Action: The Financial Aid Office notifies student of federal loan disbursements to their accounts, but was not aware that parent PLUS loan borrowers were required to be notified of PLUS loan disbursements. Beginning with the fall '24 semester, the FAO has begun notifying PLUS loan borro...

Corrective Action: The Financial Aid Office notifies student of federal loan disbursements to their accounts, but was not aware that parent PLUS loan borrowers were required to be notified of PLUS loan disbursements. Beginning with the fall '24 semester, the FAO has begun notifying PLUS loan borrowers of those disbursements to student accounts. Projected Completion Date: June 30, 2024

View Audit 297270

Finding 384147 (2023-003)

Significant Deficiency 2023

Lyon College

AR

Student Financial Aid Significant Deficiency

Corrective Action: Since all full-time students receive institutional aid, they must all have an aid package in our system in order for us to disburse that aid to their account. All new students would need to be presented with an award offer in order to make decisions about any financial responsib...

Corrective Action: Since all full-time students receive institutional aid, they must all have an aid package in our system in order for us to disburse that aid to their account. All new students would need to be presented with an award offer in order to make decisions about any financial responsibilitiy created by enrolling at Lyon College, so I believe all students received award offers. Going forward, the new (manual) digital file system will be more familiar to us and the learning curve less steep. Our normal process will include placing a copy of the award letter in every student's digital file. We will add a process to be run after the census date of each semester - as well as at later dates in the semester - to make sure that every full-time student and every student with federal aid has a digital file that includes a copy of their award offer, even those who submit a FAFSA after classes have begun for the semester. Proposed Completion Date: June 30, 2024

View Audit 297270

Finding 384146 (2023-002)

Significant Deficiency 2023

Lyon College

AR

Student Financial Aid Reporting Significant Deficiency

Corrective Action: The "Timely Reporting" issue resulted from a misunderstanding in the Registrar's Office regarding the requirements of what had to be reported and by when. We have discussed this issue with that office's personnel and established procedures designed to prevent it from happening i...

Corrective Action: The "Timely Reporting" issue resulted from a misunderstanding in the Registrar's Office regarding the requirements of what had to be reported and by when. We have discussed this issue with that office's personnel and established procedures designed to prevent it from happening in the future. The "Funds Not Returned Timely" reflects continued improvements resultig from policies already established to enhance compliance with attendance reporting and tracking of those reports by the Registrar and Financial Aid Offices. The College will continue to reinforce procedures for active monitoring of those reports by these two offices. In particular, the process of evaluating whether students who are on the two-week absence report in any one class are in fact at risk of falling out of enrollment status overall. Proposed Completion Date: June 30, 2024

View Audit 297270

Finding 384140 (2023-001)

Significant Deficiency 2023

Hampton Bays Union Free School District

NY

Allowable Costs / Cost Principles § 200.430

Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education: Title I Grants to Local Education Agencies ALN 84.010A English Language Acquisition State Grants ALN 84.365 Education Stabilization...

Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education: Title I Grants to Local Education Agencies ALN 84.010A English Language Acquisition State Grants ALN 84.365 Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) ALN. 84.425U Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, it was noted that in some instances, the District PAR forms were either not available, or did not accurately reflect the allocation or the grant that the employee was charged to in order to comply with Subpart I, 2 CFR §200.430. Planned Corrective Action: The District will properly review and maintain the federal personnel activity reports (PARS) to ensure the employee’s salary, or other form of compensation is correctly coded to the grant and the form accurately reflects the federal program in which the employee’s earnings were allocated to support the compliance with Subpart I, 2 CFR §200.430. Responsible Contact Person: Lawrence Luce Anticipated Completion Date: June 30, 2024 Contact Information: Lawrence Luce Assistant Superintendent for Finance & Operations Hampton Bays Union Free School District 86 Argonne Road East Hampton Bays, NY 11946

View Audit 297265

Finding 384139 (2023-006)

Significant Deficiency 2023

Concordia University, St. Paul

MN

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

deral Perkins Loan Program – Assistance Listing No. 84.038 Recommendation: We recommend the University implement a procedure with the third party servicer to ensure that their Title IV compliance report is completed timely so that the University can perform the necessary due diligence they need to p...

deral Perkins Loan Program – Assistance Listing No. 84.038 Recommendation: We recommend the University implement a procedure with the third party servicer to ensure that their Title IV compliance report is completed timely so that the University can perform the necessary due diligence they need to perform. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will communicate with our third party servier to understand when they believe their SSAE 18 report will be issued. If it will be late, we will coordinate with them to perform the necessary testing to ensure we can perform the due diligence. Name of the contact person responsible for corrective action: Financial Aid Director Amanda McCaughan Planned completion date for corrective action plan: June 30, 2024

View Audit 297264

Finding 384133 (2023-005)

Significant Deficiency 2023

Concordia University, St. Paul

MN

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

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have taken all of the findings and placed it on our risk register. Each Wednesday, we have a vulnerability call with our VCISCO. Over the last year, we have reduced the number of vulnerabilities in our systems. Over the last month, we have begun to work on the items on our risk register. We have a working session set for April 8, 2024 to update all findings that relate to the policies that were not to standard. For the other items, we will work on our weekly calls to set up the necessary SOPs to address the deficiencies. Name of the contact person responsible for corrective action: Director of Computer Services of Network Jonathan Breitbarth Planned completion date for corrective action plan: June 30, 2024

View Audit 297264

Finding 384127 (2023-004)

Significant Deficiency 2023

Concordia University, St. Paul

MN

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate the students’ status each semester. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financi...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate the students’ status each semester. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid Counselors receive a list of students with enrollment adjustments and review for required adjustments to cost of attendance and aid, including but not limited to reviewing for any required allocations for Subsidized to Unsubsidized loans. Additionally, a report is being created to run with the Census to identify reallocation adjustments due to enrollment. Name of the contact person responsible for corrective action: Financial Aid Director Amanda McCaughan Planned completion date for corrective action plan: Now in place and ongoing process.

View Audit 297264 Questioned Costs: $1

Finding 384124 (2023-003)

Significant Deficiency 2023

Concordia University, St. Paul

MN

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

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review their controls around eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The ...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review their controls around eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Financial Aid receives a weekly report indicating the amount and type of notifications sent in the prior week to compare to the list of actual transactions in the system. This allows for a more frequent review and notification of any errors. On the IT side of the process, the notification process has been added to their checklist to check for any new server updates. Name of the contact person responsible for corrective action: Financial Aid Director, Amanda McCaughan Planned completion date for corrective action plan: Already in place and ongoing process.

View Audit 297264

Finding 384118 (2023-002)

Significant Deficiency 2023

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: T...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Concordia University is reporting to the National Student Clearinghouse every 30 days regarding enrollment reporting and reporting to Degree Verify within 30 days from the end of a part of the term. If a student is awarded or has a petition for a late withdrawal that will be outside of the 30 days, the Registrar’s Office will manually go into the National Student Clearinghouse and update the student records to accurately reflect enrollment. The Registrar's Office has built automated reports to assist in tracking the students who fall outside of normal reporting. In addition, the Registrar’s Office has implemented a new process to catch students who have incorrect anticipated graduation dates in the system, so students are pulling more accurately on the awarding list. The Registrar’s Office, after initial reporting will be reviewing all students who are between 95%-100% program completion via Degree Works. The Registrar’s Office is researching how to clean up data within Banner to assist with accurate graduation dates. The Registrar’s Office is in constant communication with the National Student Clearinghouse regarding reporting deadlines, and the National Student Clearinghouse has provided when the data was submitted to NSLDS which is within the regulated timeframe. Name of the contact person responsible for corrective action: Registrar Lynn Lundquist Planned completion date for corrective action plan: Now in place and ongoing process

View Audit 297264

Finding 384112 (2023-001)

Material Weakness 2023

Concordia University, St. Paul

MN

Questioned Costs Student Financial Aid Material Weakness

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As part of the 2022 Corrective Action Plan submitted in March 2023, a report was built to pull all withdrawals for the semester and broken down by module enrollment. This is reviewed and processed weekly after the initial aid disbursement for the semester. Financial Aid Counselors also review an Enrollment Change report daily and notify the Assistant Director and Director of Financial Aid of possible R2T4 calculations. Additionally, the Financial Aid Office is copied on all General Petition and University Withdrawal notifications to review for possible R2T4 requirements. The Loan Specialist, Assistant Director, and Director of Financial Aid have all passed the NASFAA U R2T4 course and hold the R2T4 Credential. The Director of Financial Aid also received the R2T4 Specialist designation from NASFAA. The 14 students found to be processed past the 45 days and the 5 students to have additional funds sent back, all R2T4s were processed prior to the 2022 Audit and Corrective Action Plan was put into place. Name of the contact person responsible for corrective action: Financial Aid Director Amanda McCaughan Planned completion date for corrective action plan: Now in place and ongoing process

View Audit 297264 Questioned Costs: $1

Finding 384111 (2023-004)

Significant Deficiency 2023

Municipality of Catano

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2023-004 Statement of Concurrence or Nonconcurrence: We do not concur with the auditors’ finding. Corrective Action: This finding is not applicable because what is stated about the description in the approved budget is not stipulated by the Municipality of Cataño, which is the one being audited. This description is designated from ACUDEN. Implementation Date: Fiscal year 2023-2024 Responsible Person: Mrs. Lymara Salgado, Child Care Program Director

View Audit 297263

Finding 384110 (2023-003)

Significant Deficiency 2023

Municipality of Catano

PR

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

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2023-003 Statement of Concurrence or Nonconcurrence : We concur with the finding. Corrective Action: In the month of January 2024, the Municipality of Cataño submitted a Letter to the ACUDEN Agency requesting additional time to be able to submit a closure report. This request is due to the fact that said agency has not disbursed the approved funds to the Program, to be able to carry out the breakdown of expenses and corresponding payments. To date we have not received a response to this request. The Municipality of Cataño (Federal Programs Office) undertakes to follow up with the relevant agency in future occasions to receive a response when an extension is requested for a compliance report. Implementation Date: Fiscal year 2023-2024 Responsible Person: Mrs. Yolanda Maldonado Oliver, Federal Programs Director

View Audit 297263

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