Corrective Action Plans

Finding 22735 (2022-001)

Significant Deficiency 2022

CO

Questioned Costs Cash Management Eligibility

Condition: During testing of CFDA 93.461 HRSA COVID-19 Uninsured Program the auditor identified one eligibility finding related to a patient selected for testing who was uninsured at the time of service, but the patient subsequently applied for and received coverage under Medicaid with a retroactive...

Condition: During testing of CFDA 93.461 HRSA COVID-19 Uninsured Program the auditor identified one eligibility finding related to a patient selected for testing who was uninsured at the time of service, but the patient subsequently applied for and received coverage under Medicaid with a retroactive coverage effective date prior to the date of service. UCHealth should have controls and processes in place to identify retroactive insurance coverage for patients treated under the program to ensure HRSA reimbursement is not received for patients with insurance coverage. Planned Corrective Action: This account was reviewed. Emergency Medicaid was found and attached to the account and a full refund to HRSA COVID-19 was processed on 2/1/2023 in the amount of $50,808.16 on check #431627. Review of the account demonstrated that system actions identified the correct Medicaid coverage and flagged for manual review. User error was made on consecutive days where Medicaid was not properly added to the account. Financial Counseling and Business Services leadership have reinforced coverage attachment protocols with staff 2/24/2023. Contact person responsible for corrective action: Michael Bishop Anticipated Completion Date: 2/1/2023

View Audit 19423 Questioned Costs: $1

Finding 22734 (2022-001)

Significant Deficiency 2022

Village Cooperative of Cedar Rapids

IA

Internal Control / Segregation of Duties Significant Deficiency

Department of Housing and Urban Development: HUD project FHA #074-23009 Village Cooperative of Cedar Rapids Federal ID# 45-3763469 The FASS system generated the following findings from its review of the August 31, 2022 financial statements. The results of the assessment are summarized below. The ...

Department of Housing and Urban Development: HUD project FHA #074-23009 Village Cooperative of Cedar Rapids Federal ID# 45-3763469 The FASS system generated the following findings from its review of the August 31, 2022 financial statements. The results of the assessment are summarized below. The project owner should provide their assigned HUD Project Manager a written response addressing each of the findings, and appropriate documentation (e.g. copies of cancelled checks, bank statements, etc.) to prove the finding has been resolved. Project Auditor Findings: The auditor reported the following findings: Compliance Oriented Findings. The Schedule of Findings and Questioned Costs by the auditor contained findings related to the following Auditor Indicator Codes: Finding Reference No. / Code - Finding Condition 2022-001 / S - Internal Control Deficiencies Corrective Action(s). For all audit findings that were unresolved as of the date of the audit report, the owner must provide their HUD Project Manager a written response and supporting documentation indicating the finding has been resolved. Corrective Action Plan: The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 19654

Finding 22733 (2022-002)

Significant Deficiency 2022

Rochester Housing Authority

NY

Matching / Level of Effort / Earmarking

Name of Auditee: Rochester Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2022 CAP Prepared by: Shawn Burr, Executive Director Phone: (585) 697-6184 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2022-002 (a)...

Name of Auditee: Rochester Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2022 CAP Prepared by: Shawn Burr, Executive Director Phone: (585) 697-6184 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2022-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - HQS inspections of Shelter Plus Care properties will be performed on an annual basis. (c) Planned implementation date of corrective action - Completed by September 30, 2023.

View Audit 19130

Finding 22732 (2022-005)

Significant Deficiency 2022

Baraga County Memorial Hospital

MI

HUD Housing Programs Reporting Significant Deficiency

Finding # 2022-005 (Internal Controls over Reporting). Response: Management will implement controls around HUD-related reporting requirements to ensure all quarterly interim financials are submitted within 40 days following close of the reporting period. Responsible Party: Gail Jestila, CFO at Ba...

Finding # 2022-005 (Internal Controls over Reporting). Response: Management will implement controls around HUD-related reporting requirements to ensure all quarterly interim financials are submitted within 40 days following close of the reporting period. Responsible Party: Gail Jestila, CFO at Baraga County Memorial Hospital. Estimated Completion: 05/20/2023.

View Audit 18363

Finding 22731 (2022-004)

Significant Deficiency 2022

Baraga County Memorial Hospital

MI

HUD Housing Programs Significant Deficiency

Finding # 2022-004 (Internal Controls over Cash Disbursements). Response: Management will implement controls and process to ensure that payments for any services provided to an affiliate are reimbursed within 90 days going forward. Responsible Party: Gail Jestila, CFO at Baraga County Memorial Ho...

Finding # 2022-004 (Internal Controls over Cash Disbursements). Response: Management will implement controls and process to ensure that payments for any services provided to an affiliate are reimbursed within 90 days going forward. Responsible Party: Gail Jestila, CFO at Baraga County Memorial Hospital. Estimated Completion: 09/30/2023

View Audit 18363

Finding 22730 (2022-002)

Significant Deficiency 2022

Victory One Housing Development Fund Corporation

NY

HUD Housing Programs Reporting

Planned Corrective Action: Management acknowledges that the HUD financial information was not submitted timely and has implemented controls to ensure timely filings. Anticipated Completion Date: The financial statements will be submitted by July 31, 2023.

View Audit 19318

Finding 22729 (2022-001)

Significant Deficiency 2022

Victory One Housing Development Fund Corporation

NY

HUD Housing Programs

Planned Corrective Action: Management acknowledges that the required deposits to the replacement reserve account were not made. Management will transfer the funds as soon as cash flow permits. Anticipated Completion Date: Upon availability of cash flows.

View Audit 19318

Finding 22728 (2022-002)

None 2022

Foresthill Union School District

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals ar...

Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals are accurately reported.

View Audit 18362 Questioned Costs: $1

Finding 22726 (2022-001)

Significant Deficiency 2022

Nehalem Bay Health Center and Pharmacy

OR

Eligibility Special Tests & Provisions Subrecipient Monitoring

Finding: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount prog...

Finding: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount program to 25 individual patient balances, two patients did not have a valid application in effect for the date of service tested, resulting in the ineligible patients receiving discounts of approximately $275 and $168. Individual(s) Responsible for Corrective Action: Primary: Nicole Townsend Treber, Front Desk Supervisor Support: Brendan Johnson, Director of Quality Support: Lora Ressler, Executive Administrative Assistant Planned Corrective Action: ? Front Desk Supervisor will provide on-going training to individuals involved in the patient intake and billing processes specific to the patient income and family size entry process; ? Monthly: Director of Quality will provide reports that show SFS adjustments vs completed SFS applications; ? Monthly: Designated employee will be responsible for audit sampling; ? Monthly: Results of audit sampling will be forwarded to Front Desk Supervisor and if needed, will provide additional training. Anticipated Completion Date: January 1, 2024

View Audit 18116

Finding 22725 (2022-002)

Significant Deficiency 2022

Guam Community College

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Views of responsible officials and planned corrective actions: The College has taken steps to charge the cost to the appropriate grant award number. The College will ensure that future costs are properly charged to the correct grant award number and that costs are within the appropriate period of pe...

Views of responsible officials and planned corrective actions: The College has taken steps to charge the cost to the appropriate grant award number. The College will ensure that future costs are properly charged to the correct grant award number and that costs are within the appropriate period of performance. In addition, finance and program staff will be trained on period of performance requirements, as well as other aspects of grant management. Contact Person: Rodalyn Gerardo, Vice President for Finance & Administration Expected Completion Date: September 30, 2023

View Audit 17796

Finding 22724 (2022-001)

Material Weakness 2022

Guam Community College

GU

Views of responsible officials and planned corrective actions: The College will ensure that new program courses and other areas not addressed in the state plan are reviewed and approved by the grantor to verify compliance with grant requirements. In addition, finance and program staff will be traine...

Views of responsible officials and planned corrective actions: The College will ensure that new program courses and other areas not addressed in the state plan are reviewed and approved by the grantor to verify compliance with grant requirements. In addition, finance and program staff will be trained on allowable costs and activities, as well as other aspects of grant management. Contact Person: Rodalyn Gerardo, Vice President for Finance & Administration Expected Completion Date: September 30, 2023

View Audit 17796

Finding 22714 (2022-004)

Significant Deficiency 2022

Art Academy of Cincinnati

OH

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

Findings 2022-004 and 2021-001 Direct Loan Reconciliations Condition: For the fiscal year ending May 31, 2022, monthly Direct Loan Reconciliations were not performed for the months of June 2021 through September 2021. Views of Responsible Officials: The Academy does not disagree with this audit fi...

Findings 2022-004 and 2021-001 Direct Loan Reconciliations Condition: For the fiscal year ending May 31, 2022, monthly Direct Loan Reconciliations were not performed for the months of June 2021 through September 2021. Views of Responsible Officials: The Academy does not disagree with this audit finding. Corrective Action Plan: Direct Loan reconciliations a performed on a monthly basis by the Director of Financial Aid and a report is provided to the VP of Administration of Finance showing the tie out between G5 and COD. Responsible Party: Frances Hutchinson, Director of Financial Aid Anticipated Completion Date: This process was implemented in October 2021.

View Audit 17960

Finding 22713 (2022-003)

Significant Deficiency 2022

Art Academy of Cincinnati

OH

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

Finding 2022-003 Disbursements to or on Behalf of Students Condition: During testing of disbursements to or on behalf of students, 16 out of the 25 students selected for testing did not receive a written notification from the institution for the Fall of 2021 semester. Views of Responsible Official...

Finding 2022-003 Disbursements to or on Behalf of Students Condition: During testing of disbursements to or on behalf of students, 16 out of the 25 students selected for testing did not receive a written notification from the institution for the Fall of 2021 semester. Views of Responsible Officials: The Academy does not disagree with this audit finding. Corrective Action Plan: The Academy's student information system, Campus Cafe, provides online award letter notification to all students for review to approve and/or decline. Responsible Party: Frances Hutchinson, Director of Financial Aid Anticipated Completion Date: This process was implemented in Fall 2022.

View Audit 17960

Finding 22712 (2022-002)

Significant Deficiency 2022

Art Academy of Cincinnati

OH

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility

Finding 2022-002 Internal Controls Condition: During testing of compliance requirements such as eligibility and verification testing, there was not documentation of a level of review to ensure the requirements were met and accurate. Views of Responsible Officials: The Academy does not disagree wit...

Finding 2022-002 Internal Controls Condition: During testing of compliance requirements such as eligibility and verification testing, there was not documentation of a level of review to ensure the requirements were met and accurate. Views of Responsible Officials: The Academy does not disagree with this audit finding. Corrective Action Plan: The Academy's Financial Aid Counselor will complete a checklist for eligibility and verification and the Director of Financial Aid will provide documented signoff once the checklist is reviewed for completeness and accuracy. Responsible Party: Frances Hutchinson, Director of Financial Aid Anticipated Completion Date: This process was implemented in November 2021 once Clifton Larson Allen started assisting the Academy.

View Audit 17960

Finding 22711 (2022-001)

Material Weakness 2022

Art Academy of Cincinnati

OH

Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2022-001 Fiscal Operations Report and Application to Participate (FISAP) Condition: Under Part II. Application to Participate for Award Year July 1, 2022 through June 30, 2023 Section E. Assessments and Expenditures, the undergraduate total tuition and fees for the award year July 1, 2020 t...

Finding 2022-001 Fiscal Operations Report and Application to Participate (FISAP) Condition: Under Part II. Application to Participate for Award Year July 1, 2022 through June 30, 2023 Section E. Assessments and Expenditures, the undergraduate total tuition and fees for the award year July 1, 2020 to June 30, 2021 was overreported by $380,731. Graduate total tuition and fees for the award year July 1, 2020 to June 30, 2021 was underreported by $28,122. Views of Responsible Officials: The Academy does not disagree with this audit finding. Corrective Action Plan: The Academy's Director of Financial Aid will prepare the FISAP and the VP of Administration and Finance will review and provide official signoff on the FISAP before it's submitted. Responsible Party: Frances Hutchinson, Director of Financial Aid Anticipated Completion Date: This process will be implemented with the submission of the FISAP for July 1, 2023 through June 30, 2024.

View Audit 17960

Finding 22707 (2022-001)

Significant Deficiency 2022

Colegio La Milagrosa, INC

PR

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.327 § 200.328

COLEGIO LA MILAGROSA, INC. (A nonprofit organization) CORRECTIVE ACTION PLAN JUNE 30, 2022 FINDING NO. CORRECTIVE ACTION COMPLETION DATE CONTACT PERSON 2022-001: FINANCIAL STATEMENTS ? The Organization, Colegio La Milagrosa, hired a new employee. This employee is being trained to comply with the ...

COLEGIO LA MILAGROSA, INC. (A nonprofit organization) CORRECTIVE ACTION PLAN JUNE 30, 2022 FINDING NO. CORRECTIVE ACTION COMPLETION DATE CONTACT PERSON 2022-001: FINANCIAL STATEMENTS ? The Organization, Colegio La Milagrosa, hired a new employee. This employee is being trained to comply with the recommendations and apply them to the school year of 2021-2022. ? The Food Service area hired a new accounting company, LRR Services as of July 1, 2018 and implemented the recommendation provided by the company RRC CPA Group, PSC, and to comply with the financial processes required in the 2 CRF 200. ? Also, subsequent to June 30, 2022, an internal accountant was hired, who among other responsibilities, is coordinating and supervising the record keeping and compilation of interim and year end closing and reporting process. ? As part of our internal controls, the Food Service area has created an implemented an internal guide with procedures related for accounting processes (attached in this report). June 30th 2022 Liz M. Santiago/ Odette Y. Pacheco Torres / Lizzette Ruiz / Hector Rodriguez

View Audit 17947

Finding 22706 (2022-002)

Material Weakness 2022

Morgan Metropolitan Housing Authority

OH

HUD Housing Programs Material Weakness

Planned Corrective Action: Inspections ? MMHA staff will closely monitor inspections to ensure compliance with federal requirements. MMHA staff will utilize abatement and contract cancellations to ensure tenants are completing the required maintenance in a timely manner and meeting their responsibi...

Planned Corrective Action: Inspections ? MMHA staff will closely monitor inspections to ensure compliance with federal requirements. MMHA staff will utilize abatement and contract cancellations to ensure tenants are completing the required maintenance in a timely manner and meeting their responsibilities. Anticipated Completion Date: 3/8/2023 Responsible Contact Person: Angie Finley, Executive Director

View Audit 22453

Finding 22705 (2022-001)

Material Weakness 2022

Morgan Metropolitan Housing Authority

OH

HUD Housing Programs Eligibility Material Weakness

Planned Corrective Action: Annual Income Verification ? MMHA staff will work diligently to ensure the correct information is used for all verification purposes. The information is verified and entered by MMHA?s Occupancy Specialist. Moving forward, the Executive Director will review documents befo...

Planned Corrective Action: Annual Income Verification ? MMHA staff will work diligently to ensure the correct information is used for all verification purposes. The information is verified and entered by MMHA?s Occupancy Specialist. Moving forward, the Executive Director will review documents before they are entered into the system and will conduct random monthly spot checks to ensure all tenant files contain the appropriate documentation to meet the requirements for income verification and housing assistance reporting. Anticipated Completion Date: 3/8/2023 Responsible Contact Person: Angie Finley, Executive Director

View Audit 22453

Finding 22704 (2022-002)

Material Weakness 2022

Roanoke-Chowan Regional Housing Authority

NC

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Corrective Action For the year Ended June 30, 2022 Section II - Financial Statement Findings Significant Deficiency Finding 2022-001 Reporting Name of Contact Person: Tyrone Lindsey, Executive Director Corrective Action: The Authority will prepare and file all delinquent repo...

Corrective Action For the year Ended June 30, 2022 Section II - Financial Statement Findings Significant Deficiency Finding 2022-001 Reporting Name of Contact Person: Tyrone Lindsey, Executive Director Corrective Action: The Authority will prepare and file all delinquent reports. Proposed Completion Date: Management will implement the above procedure immediately. Section III - Federal Award Findings and Questioned Costs Significant Deficiency Finding 2022-002 Internal Control Over Compliance - N/C S/R Section 8 Program Name of Contact Person: Tyrone Lindsey, Executive Director Corrective Action: We will review our intake and recertification procedures. We will also review our tenant file monitoring procedures. Proposed Completion Date: Management will implement the above procedure immediately.

View Audit 22145

Finding 22703 (2022-001)

Significant Deficiency 2022

Boston Senior Home Care, Inc.

MA

Procurement, Suspension & Debarment Significant Deficiency § 200.318 § 200.327

CORRECTIVE ACTION PLAN October 19, 2022 Cognizant or Oversight Agency for Audit Boston Senior Home Care, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: AAFCPAs 50 Washington Street Westbo...

CORRECTIVE ACTION PLAN October 19, 2022 Cognizant or Oversight Agency for Audit Boston Senior Home Care, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: AAFCPAs 50 Washington Street Westborough, MA 01581 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 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 SIGNIFICANT DEFICIENCY U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES PASSED THROUGH CITY OF BOSTON COMMISSION ON AFFAIRS OF THE ELDERLY 2022-001 National Family Caregiver Support, Title III, Part E-AL No. 93.052. Recommendation: Boston Senior Home Care, Inc. should implement a formal, Board approved, procurement policy and procedures which encompass the requirements in Federal CFR Part 200.318 through 200.327 and the Boston Age Strong Commission contract manual requirements. These procedures should be applied to any purchases made with Federal funds. In addition, BSHC should review its vendor files to ensure that appropriate procurement documentation exists throughout. Action Taken: Subsequent to the Board review of the fiscal year 2022 audit package, Boston Senior Home Care?s procurement policy will be revised to align with Federal guidelines. The policy will go to the Audit Committee or full Board for approval. If the Boston Senior Home Care, Inc. has questions regarding this plan, please call Charlie J. Webb, C.P.A. at (508) 366-9100. Sincerely yours, Jon Stumpf, Chief Financial Officer

View Audit 22223

Finding 22692 (2022-003)

Significant Deficiency 2022

Network Housing 2005, Inc.

OH

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2022-003 Condition: Withdrawals totaling $10,000 were made from the replacement reserve without HUD authorization. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Managem...

Finding Number: 2022-003 Condition: Withdrawals totaling $10,000 were made from the replacement reserve without HUD authorization. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management will deposit the underfunded amount of $10,000 to the replacement reserve account during fiscal year ended December 31, 2023. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 22068

Finding 22691 (2022-002)

Significant Deficiency 2022

Network Housing 2005, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 22068

Finding 22690 (2022-001)

None 2022

Muskegon Housing Commission

MI

HUD Housing Programs Internal Control / Segregation of Duties

25-May-23 Zenk and Associates P.C. 2404 East U.S. Highway 223 Adrian, MI 49221 Re: Independent Audit FYE September 30, 2022?Management Response Dear Mr. Zenk: This letter serves as the Muskegon Housing Commission?s follow-up and completed response to the one (1) finding reported in the Indepe...

25-May-23 Zenk and Associates P.C. 2404 East U.S. Highway 223 Adrian, MI 49221 Re: Independent Audit FYE September 30, 2022?Management Response Dear Mr. Zenk: This letter serves as the Muskegon Housing Commission?s follow-up and completed response to the one (1) finding reported in the Independent Audit FYE September 30, 2022. Finding 2021-1 Section 8 Housing Choice Voucher Program Tenant Files were missing supporting documents and not timely recertified. Corrective Action: Muskegon Housing Commission will be correcting these deficiencies in a few different ways. First, there will be a personnel change and a different employee will be doing the HCV work. This employee will be sent to training for certification in all processes. Management will also take a random sample of recertification's each month to perform a quality check. Any deficiencies found will need to be corrected with 30 days of the review. Please do not hesitate to contact me at 231-722-2647 during normal business hours of Monday through Friday 8:30 a.m. - 5:00 p.m. with any questions. Respectfully submitted, Angela Mayeaux Angela Mayeaux Executive Director

View Audit 21503

Finding 22689 (2022-005)

Significant Deficiency 2022

Marymount University

VA

Student Financial Aid Matching / Level of Effort / Earmarking

Marymount University administration acknowledges the findings from the 2021-2022 audit. Marymount administration takes the findings, which arose as part of the fiscal year 2021-2022 audit, very seriously and, following a root cause analysis, has put in place the following comprehensive corrective ac...

Marymount University administration acknowledges the findings from the 2021-2022 audit. Marymount administration takes the findings, which arose as part of the fiscal year 2021-2022 audit, very seriously and, following a root cause analysis, has put in place the following comprehensive corrective action plan: - Marymount University has experienced a turnover in the financial aid office from the Director down to the counselor position. Transitional issues have arisen from the turnover, including lack of continuity in office processes and lack of knowledgeable staff. - In late 2022, Marymount University contracted with Attain Partners, LLC, to provide interim management services in Financial Aid. After the turnover of personnel, this was necessary to fill the void created by the departure of the Director of Financial Aid and other staff. The Attain Partners consultants have provided the interim management services to assure compliance with Title IV regulations, including Return to Title IV Funds process. - Due to the turnover in the office, the calculations were not completed. Attain Partners has completed the reconstruction and COD updates. - Current R2T4 processes are in line with Title IV regulations. Attain Partners will assure timely processing going forward. - Attain Partners will be reviewing existing processes related to student financial aid. As an outcome of this review the processes and schedule will be fully documented and implemented as documented.

View Audit 21940

Finding 22688 (2022-004)

Significant Deficiency 2022

Marymount University

VA

Student Financial Aid

Marymount University followed the University grading policy when determining whether or not a student received an earned F grade in all of his/her courses. (See below for policy information). Marymount University?s grading policy states that an F grade is assigned for students who fail to meet cou...

Marymount University followed the University grading policy when determining whether or not a student received an earned F grade in all of his/her courses. (See below for policy information). Marymount University?s grading policy states that an F grade is assigned for students who fail to meet course objectives; such an F grade is by definition an earned F and not an unearned F as the student has completed the course but failed to meet standards. Marymount University instructors assign FA (Failure to Attend) grades for students who disappear, walk away, or otherwise fail to complete a course. For FA grades, last dates of attendance are assigned by instructors in the majority of cases. In the case of the students cited in the finding, Marymount followed its own grading policy when determining whether or not the failing grade received by the student was an earned F (completing the course but failing to meet course objectives) or an FA grade (failure to attend and did not complete the course). F grades would not result in Return to Title IV Funds calculations since they were considered earned. FA grades would result in Return to Title IV Funds calculations because they were considered unearned failing grades. Marymount University is not an attendance-taking institution according to Title IV standards, and individual instructors have control over their own attendance policies. Last dates of attendance as reported by these instructors are used in Return to Title IV Funds calculations; if a last date of attendance cannot be determined, the 50% point is used. Marymount University has the policy in place. However, Marymount University will review the language of the policy and revise the language to remove any ambiguities in the future. Marymount University Attendance Policy https://marymount.smartcatalogiq.com/en/2021-2022/catalog/marymount-university-catalog-2021-22/academic-information-and-policies/undergraduate-academic-information-and-policies/attendance/ Undergraduate Grading Policy https://marymount.smartcatalogiq.com/2021-2022/catalog/marymount-university-catalog-2021-22/academic-information-and-policies/undergraduate-academic-information-and-policies/evaluation-of-students/undergraduate-grading-policies/ Graduate Grading Policy https://marymount.smartcatalogiq.com/2021-2022/catalog/marymount-university-catalog-2021-22/academic-information-and-policies/graduate-academic-information-and-policies/evaluation-of-students/graduate-grading-policies/

View Audit 21940

Corrective Action Plans

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