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Corrective Action Plans

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Finding 32781 (2022-010)
Material Weakness 2022
Our Katahdin and Subsidiary
ME
Allowable Costs / Cost Principles § 200.430
Our Katahdin will implement a process for accurate tracking of time through timecards or other time-tracking methods and will adopt a policy for maintaining those records. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023
Our Katahdin will implement a process for accurate tracking of time through timecards or other time-tracking methods and will adopt a policy for maintaining those records. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023
View Audit 33040
Finding 32780 (2022-009)
Material Weakness 2022
Our Katahdin and Subsidiary
ME
Procurement, Suspension & Debarment § 200.318
Our Katahdin will implement necessary policies and ensure appropriate oversight and compliance with those policies. Our Katahdin will develop and implement a written procurement policy in accordance with Uniform Guidance to ensure compliance. This policy will be adopted and approved by the Board of ...
Our Katahdin will implement necessary policies and ensure appropriate oversight and compliance with those policies. Our Katahdin will develop and implement a written procurement policy in accordance with Uniform Guidance to ensure compliance. This policy will be adopted and approved by the Board of Directors and reviewed at least annually. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023
View Audit 33040
Finding 32779 (2022-008)
Material Weakness 2022
Our Katahdin and Subsidiary
ME
Questioned Costs Allowable Costs / Cost Principles § 200.434
Finding: 2022-008 Our Katahdin has engaged a contractor who has attended training to gain knowledge and expertise in grant administration. This training was initiated in August of 2022 and is ongoing as available. The organization will review other disbursements and ensure they are appropriate, reim...
Finding: 2022-008 Our Katahdin has engaged a contractor who has attended training to gain knowledge and expertise in grant administration. This training was initiated in August of 2022 and is ongoing as available. The organization will review other disbursements and ensure they are appropriate, reimbursable costs. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023
View Audit 33040 Questioned Costs: $1
Finding 32778 (2022-022)
Material Weakness 2022
City of Bothell
WA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 33039 Questioned Costs: $1
County of Middlesex
NJ
Reporting
COUNTY OF MIDDLESEX, STATE OF NEW JERSEY 2022 CORRECTIVE ACTION PLAN Finding No. 2022-001: The audit of compliance over reporting requirements noted report submissions were not timely or accurate. Criteria Emergency Rental Assistance (ERA) 1 and (ERA) 2 state, local, and territorial recipients we...
COUNTY OF MIDDLESEX, STATE OF NEW JERSEY 2022 CORRECTIVE ACTION PLAN Finding No. 2022-001: The audit of compliance over reporting requirements noted report submissions were not timely or accurate. Criteria Emergency Rental Assistance (ERA) 1 and (ERA) 2 state, local, and territorial recipients were required to submit quarterly and annual reports to the United States Department of the Treasury (U.S. Treasury). The quarterly reports are in-depth reports with data on an array of programmatic and financial information to provide transparency in the use and progress of ERA funds. ERA 1 and ERA 2 quarterly reports were required for each quarter of Fiscal Year 2022 and were due April 15, 2022, July 15, 2022, October 17, 2022 and January 17, 2023. The ERA 1 final report covering the award date through September 30, 2022 was due January 30, 2023. Coronavirus State and Local Fiscal Recover Funds (SLFRF) recipients were required to submit quarterly reports to the U.S. Treasury. Quarterly reports were required for each quarter of Fiscal Year 2022 and were due April 30, 2022, July 31, 2022, October 31, 2022, and January 31, 2023. Condition The quarterly financial reports for ERA 1, ERA 2 and SLFRF submitted during FY 2022 did not agree with supporting documentation and were not submitted by the deadlines. Corrective Action The County is aware of these errors, but the portal report submissions were closed at the time of the expenditure revisions that caused the differences in the grant reporting. When the portal opens for the next report, the report differences noted in 2022 will be reconciled and the cumulative expenditures will be corrected to agree to the supporting records. Technical issues were also noted with the portal in prior submissions. A process is in place to ensure all future reports are completed by the filing deadlines. Responsible Party Joe Pruiti, Chief Financial Officer Anticipated Completion Date October 31, 2023
View Audit 33036
Oklahoma Wesleyan University
OK
Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
FINDING 2022-003 ? Subsidized Loan Allocation Condition Found: The amount of Subsidized and Unsubsidized Federal Direct Loans awarded was incorrect for one of the fifty-four students in our sample that received Federal Direct Loans. Corrective Action Plan: The Financial Aid Director updated r...
FINDING 2022-003 ? Subsidized Loan Allocation Condition Found: The amount of Subsidized and Unsubsidized Federal Direct Loans awarded was incorrect for one of the fifty-four students in our sample that received Federal Direct Loans. Corrective Action Plan: The Financial Aid Director updated reallocated $1,407 of unsubsidized loan funds as subsidized loan funds on August 3, 2022. Procedures will be improved to ensure that subsidized loan eligibility is reviewed before awarding unsubsidized loans. Anticipated Completion Date: The corrective action was completed on August 3, 2022. Contact Person Tirzah Knight, Director of Financial Aid 918-335-6252
View Audit 32138
Oklahoma Wesleyan University
OK
Student Financial Aid Matching / Level of Effort / Earmarking
FINDING 2022-002 ? Federal Direct Loan Exit Interview Condition Found: A Federal Direct Loan exit interview was not completed by nor were instructions sent to the student on how to complete an exit interview when the student graduated from the University. This omission occurred for one of the sixt...
FINDING 2022-002 ? Federal Direct Loan Exit Interview Condition Found: A Federal Direct Loan exit interview was not completed by nor were instructions sent to the student on how to complete an exit interview when the student graduated from the University. This omission occurred for one of the sixty students in our sample. Corrective Action Plan: Federal Direct Loan exit interview information was sent to the student in question on August 3, 2022. Procedures will be improved to ensure Federal Direct Loan exit interviews are completed or information is sent to students when they cease enrollment at the University. Anticipated Completion Date: The corrective action was completed on August 3, 2022. Contact Person Tirzah Knight, Director of Financial Aid 918-335-6252
View Audit 32138
Oklahoma Wesleyan University
OK
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
FINDING 2022-001 ? NSLDS Reporting Condition Found: The incorrect last date of attendance was reported to the National Student Loan Database System (?NSLDS?) incorrectly for two of the sixty students selected for testing. Corrective Action Plan: The Financial Aid Director updated the withdrawal ...
FINDING 2022-001 ? NSLDS Reporting Condition Found: The incorrect last date of attendance was reported to the National Student Loan Database System (?NSLDS?) incorrectly for two of the sixty students selected for testing. Corrective Action Plan: The Financial Aid Director updated the withdrawal dates in NSLDS for the student in question on August 3, 2022. Procedures will be improved to ensure that the correct withdrawal date is reported in NSLDS. Anticipated Completion Date: The corrective action was completed on August 3, 2022. Contact Person Tirzah Knight, Director of Financial Aid 918-335-6252
View Audit 32138
Finding 32766 (2022-001)
Material Weakness 2022
Livingstone College
NC
Questioned Costs Student Financial Aid Material Weakness
Finding 2022-001 - U.S. Department of Education (USDE). Title IV Student Financial Aid Programs (material weakness}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Progra...
Finding 2022-001 - U.S. Department of Education (USDE). Title IV Student Financial Aid Programs (material weakness}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. a. Three (3) out of 60 students tested had missing official transcripts with total questioned costs of $36,516. b. Twelve (12) out of 26 students tested did not have refunds given to students within the required 14 days. c. Two (2) out of six (6) students tested for R2T4 did not have Title IV funds returned to the Federal government within the required 45 days. The University should implement corrective actions to ensure that the above findings are resolved and will nor recur in future periods. Corrective Action - The College concurs with the finding. The College continues to be challenged with finding qualified staff in the Financial Aid Office and Business Office. The College will be working closely with staffing companies to identify qualified personnel. The College is working diligently to ensure all positions are filled to ensure compliance with all federal and state regulations. We understand the seriousness of these findings and implementing appropriate strategies to minimize and/or eliminatefurther auditfindings. TheCollege plans to start implementing these strategies beginning July 1, 2023.
View Audit 24773 Questioned Costs: $1
Finding 32761 (2022-001)
Significant Deficiency 2022
Tougaloo College
MS
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awar...
Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awards for six (6) of twelve (12) students sampled for Return of Title IV (R2T4) did not have funding returned within the required 45-day time frame with total questioned costs of $18,768. ? The College had differences in the following programs which were not reconciled to the general ledger: Program Description Federal Work-Study Federal Direct Student Loans ? FISAP Work-Study totals did not match general ledger totals. Recommendation - We recommend the College implement corrective actions to ensure the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with Federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action - The Office of Financial Aid understands the seriousness of these findings and are implementing appropriate strategies to minimize and/or eliminate further audit findings, including: ? Conduct monthly reconciliations between the Business and Financial Aid Offices reviewed and approved by the Vice President of Finance and Administration. ? Provide specialized Title IV training for the Financial Aid staff through resources and services provided by our auditors, The Wesley Peachtree Group, CPAs to improve and ensure processes align with federal reporting guidelines.
View Audit 24772 Questioned Costs: $1
Yw-Wny Housing Development Fund Co., Inc. - Project #014-Ee084
NY
Special Tests & Provisions HUD Housing Programs
Name of auditee: YW-WNY Housing Development Fund Company, Inc. d/b/a School House Commons TIN: 014-EE084 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2022 CAP prepared by: Robert J. Miller, Jr. President Belmont Management Co., Inc. (716) 854-1251 Current Finding on t...
Name of auditee: YW-WNY Housing Development Fund Company, Inc. d/b/a School House Commons TIN: 014-EE084 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2022 CAP prepared by: Robert J. Miller, Jr. President Belmont Management Co., Inc. (716) 854-1251 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2022-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management informed us that the amount has been deposited on August 9, 2022.
View Audit 24759
Finding 32758 (2022-002)
Material Weakness 2022
West Branch Drug and Alcohol Abuse Commission
PA
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring
Finding 2022-002: Internal Control Over Financial Reporting - Schedule of Expenditures of Federal Awards Reconciliation - Material Weakness Condition/Context: During our audit, we noted that the Commission did not reconcile certain items included on the SEFA to actual activity (supporting records) t...
Finding 2022-002: Internal Control Over Financial Reporting - Schedule of Expenditures of Federal Awards Reconciliation - Material Weakness Condition/Context: During our audit, we noted that the Commission did not reconcile certain items included on the SEFA to actual activity (supporting records) to ensure the accuracy of financial information and to minimize the risk of misstatement. Cause: The Commission overlooked certain information related to its federal award activity when preparing its schedule of expenditures of federal awards (SEFA). Corrective Action Plan: The Commission?s CFO has updated the WBDAAC Fiscal Policies & Procedures Manual to reflect quarterly reviews and approval of the SEFA. The SEFA will be updated by the CFO and approved by the Executive Officer in accordance with the submission of the quarterly DDAP reporting of all revenues & expenditures, with applicable supporting documentation. Name(s) of Contact Person(s) Responsible for Corrective Action: Michael W. Reeder, CFO Anticipated Completion Date: Implementation of this corrective action plan has been initiated and will continue to take place during FY23.
View Audit 24043
Finding 32757 (2022-001)
Significant Deficiency 2022
Hardee County District School Board
FL
Internal Control / Segregation of Duties
For future projects, the District's Facilities Department will notify potential contractors that the upcoming project will be funded with a Federal grant and that the selected contractor will be subject to prevailing wage rate requirements in the Davis-Bacon Act and must submit weekly certified payr...
For future projects, the District's Facilities Department will notify potential contractors that the upcoming project will be funded with a Federal grant and that the selected contractor will be subject to prevailing wage rate requirements in the Davis-Bacon Act and must submit weekly certified payroll documents to the District. The Facilities Department will include Davi-Bacon language in applicable invitations to bids and/or requests for proposals. Facilities Department staff will discuss Davis-Bacon Act requirements in applicable pre-bid meetings and will document such discussions in the minute of the pre-bid meeting. The District's Finance Department will modify the standard purchase order to include Davis-Bacon Act clauses for applicable construction projects. Finance Department staff will obtain certified payroll documents from contractors of applicable projects, showing employee names, employee job types, hours worked on the project, hourly rates, and total paid. Finance Department staff will compare such payroll information against prevailing wages found in wage determinations at SAM.gov before paying the contractor.
View Audit 28670
Finding 32755 (2022-003)
Significant Deficiency 2022
Lemoyne-Owen College
TN
Internal Control / Segregation of Duties Cash Management Significant Deficiency
Finding 2022-003 ? U.S. Department of Education (USDE), Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) (Significant Deficiency): During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fi...
Finding 2022-003 ? U.S. Department of Education (USDE), Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) (Significant Deficiency): During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fifteen (15) and three (3) calendar days for the Student Aid Portion and Institutional Portion, respectively. However, we noted that all funds were used for allowable expenses for the year ended June 30, 2022. Recommendation: The College should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? The College agrees with the finding. There was considerable confusion surrounding the HEERF guidance for many colleges and universities, and this confusion extended to the drawdown and disbursement requirements. While the College drew funds and did not disburse within the allotted timeframe, it did use all funds for allowable expenses in the current fiscal year. Further, funds drawn were kept in a separate, non-operating bank account held by the College until fully disbursed.
View Audit 29386
Finding 32751 (2022-002)
Significant Deficiency 2022
Lemoyne-Owen College
TN
Student Financial Aid Subrecipient Monitoring Significant Deficiency
Finding 2021-002 ? U.S. Department of Education (USDE), Title IV Student Financial Assistance Programs (Significant Deficiencies): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a) Two ...
Finding 2021-002 ? U.S. Department of Education (USDE), Title IV Student Financial Assistance Programs (Significant Deficiencies): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a) Two (2) out of 60 students selected for R2T4 testing did not have his/her funds returned to the U.S. Department of Education within the required 45 days. b) The College had differences in the following programs which were not reconciled to the general ledger: Federal Work Study, Federal Pell Grant, Federal Direct Student Loans and Federal Supplemental Educational Opportunity Grant (SEOG). Recommendation: The College should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? a) The two (2) students cited were oversights and the R2T4 funds have been returned. Official Withdrawal Notifications are scheduled bi-weekly, and the Unofficial Notifications are scheduled for the end of the semester. b) As previously mentioned, the College experienced significant turnover in the Business Office, responsible for the reconciliations, during 2022. We are in the process of replacing staff and recently hired a new CFO. The required reconciliations will be completed on a timely basis going forward.
View Audit 29386
City of Salem, Virginia
VA
Equipment & Real Property Management Procurement, Suspension & Debarment
CORRECTIVE ACTION PLAN January 3, 2023 The City of Salem Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 319 Mcclanahan St. SW, Roanoke, VA 24014 Audit p...
CORRECTIVE ACTION PLAN January 3, 2023 The City of Salem Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 319 Mcclanahan St. SW, Roanoke, VA 24014 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule . FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-01: Emergency Connectivity Fund Program - Assistance Listing #32.009, Equipment and Real Property Management Condition: It was noted in audit testing of the City Schools' inventory of devices for the ECF program, one instance of a user appearing twice on the listing giving the appearance they could have had two devices issued to them. It was also noted that the listing appeared to contain one additional asset than that purchased with program funds. Criteria: The Schools should strive to maintain an accurate listing of all devices and all users that have devices assigned to them. A key requirement of the program is to maintain an accurate listing of all devices and who they are assigned to. Cause: The inventory listings of devices appear to be maintained in Excel for the program, which means that errors could result from simple data entry errors, failure to catch all changes or updates that should be recorded, or other. Effect: Errors in the listing could result in devices being unaccounted for accidentally as they could be reported as assigned when they are not, may be on the listing when they should no longer be, or may not be recorded when they should be. Questioned Costs: Not applicable Perspective Information: Not applicable Repeat Finding: Not applicable Recommendation: The Schools should work to maintain accurate listings that provide all the required information for the program. Given the nature of the equipment for the ECF program, it is important that these listings are reconciled periodically to ensure their accuracy and completeness. Corrective Action: The Division leverages a true inventory tracking system for purposes of maintaining the thousands of laptops and Chromebooks in the City of Salem Schools. Even with a system in place, there can be opportunities for keying errors or duplicate entry when dealing with such a large amount of devices being tracked. The Technology Department will review the asset listings, the processes for generation, and continue to seek efficiencies for existing and future management of assets. Such efficiency will include an employee reviewing the asset listing twice a year. If the Federal Audit Clearinghouse has questions regarding this plan, please call Mandy C. Hall, Chief Financial Officer at City of Salem Schools 540-389-013 0. Sincerely yours, Mandy C. Hall Chief Financial Officer
View Audit 29198
Finding 32747 (2022-002)
Significant Deficiency 2022
Interdenominational Theological Center
GA
Questioned Costs Student Financial Aid Subrecipient Monitoring
(Significant Deficiency) We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Enrollment status reporting to NSLDS for four (4) students tested was not provided as required by Federal reg...
(Significant Deficiency) We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Enrollment status reporting to NSLDS for four (4) students tested was not provided as required by Federal regulations. 2. The Center did not provide the Common Origination and Disbursement (COD) funding report for the entire 2021-2022 award year for Federal Direct Loans. As of the report date, the Center had requested it from the U.S. Department of Education. Recommendation ? The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? The enrollment information was provided to the FA auditor and several inquiries were made for verification and no timely response was received from the FA auditor. Three versions of the COD reports were provided along with several inquiries for confirmation that the report is what was needed. No timely response was made to our request. Management further explained that it takes 24 hrs. to receive the revised report if what was submitted was not what was needed, again no timely response from the FA auditor.
View Audit 29385 Questioned Costs: $1
Finding 32744 (2022-007)
Significant Deficiency 2022
Briar Cliff University
IA
Reporting Significant Deficiency § 200.328 § 200.329
Finding 2022-007: Significant Deficiency - Reporting Repeat of Prior Year Finding 2021-005 Condition: For the annual report covering January 1, 2021 through December 31, 2021, the University reported the Strengthening Institutions Program funding spent in calendar year 2022 within its 2021 annual re...
Finding 2022-007: Significant Deficiency - Reporting Repeat of Prior Year Finding 2021-005 Condition: For the annual report covering January 1, 2021 through December 31, 2021, the University reported the Strengthening Institutions Program funding spent in calendar year 2022 within its 2021 annual report. In addition, for the third quarter 2021 (quarter ending September 30, 2021) and the first quarter 2022 (quarter ending March 31, 2022) institutional portion reports, the University reported the full amount of section (a)(2) Strengthening Institutions Program funding awarded to the University on the section (a)(3) line, when the amount should have been included on the section (a)(2) line. For the third quarter 2021 institutional portion report, the University also reported the lost revenue claimed under the institutional portion of section (a)(1) in the section (a)(2) column, when the amount should have been included in the section (a)(1) column. Also, for the quarterly student portion reports, the University reported the student grants awarded, the number of students eligible to receive a student grant, and the number of students who received a student grant for each individual quarter and not cumulatively from the start of the programs. Corrective Action: The University agrees with the finding. While the University did not provide the public with data in accordance with the above noted columns and cumulative amounts in the top section related to the HEERF Institutional Aid Portion, the amounts listed and what they were expensed for was correct. Based on the information provided to the University by the Department of Education (ED) and attending other webinars regarding reporting requirements, the University believed it had filed the reports correctly. The University's initial report was reviewed and accepted by ED on June 5, 2020. Based on that acceptance, the University thought it was doing the reports correctly. Since the finding was identified during the audit, the University has submitted the revised reports stated above. The University has a committee to monitor reporting requirements of federal awards consisting of key members of the Executive Team, Business Office, IT and the respective project director. On February 4, 2022, the University received notification from ED that the updated reports had been received, reviewed and added to its file. Person Responsible for Corrective Action: Brett Hayworth - Strategy Specialists Anticipated Completion Date: 4/1/2023
View Audit 28667
Finding 32742 (2022-006)
Material Weakness 2022
Briar Cliff University
IA
Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness
Finding 2022-006: Material Weakness - Federal Direct Student Loan Enrollment Reporting Repeat of Prior Year Finding 2021-004 Condition: For 12 students tested, the incorrect enrollment status was reported to the National Student Loan Data System (NSLDS). For 21 students tested, the effective date of...
Finding 2022-006: Material Weakness - Federal Direct Student Loan Enrollment Reporting Repeat of Prior Year Finding 2021-004 Condition: For 12 students tested, the incorrect enrollment status was reported to the National Student Loan Data System (NSLDS). For 21 students tested, the effective date of the change of enrollment status that was reported to NSLDS did not match the University's records. For 11 students tested, the change of enrollment status was not reported within the 60 day requirement. For 6 students tested, in the program-level record, the student's program begin date that was reported to NSLDS did not match the University's records. For 9 students tested, in the program-level record, the program length reported to NSLDS did not match the University's records. For 1 student tested, in the program-level record, the program the student was enrolled in, and the related Classification of Instructional Programs (CIP) code, reported to NSLDS did not match the University's records. Corrective Action: Briar Cliff will work with Ellucian on a review of the setup and processes that the Registrar's Office currently follows and we will work with Ellucian for recommendations on implementing a process/procedure that ensures the Registrar's Office has been trained and is in compliance. Person Responsible for Corrective Action: Matt Thomsen VP of Enrollment; Todd Knealing VP of Academic Affairs Anticipated Completion Date: 8/1/2023
View Audit 28667
Briar Cliff University
IA
Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2022-005: Perkins Loan Recordkeeping and Record Retention Condition: For 1 borrower selected for testing, the University was unable to locate the original signed MPN. Corrective Action: Briar Cliff University has maintained all records related to Perkins loan, even though these loans have be...
Finding 2022-005: Perkins Loan Recordkeeping and Record Retention Condition: For 1 borrower selected for testing, the University was unable to locate the original signed MPN. Corrective Action: Briar Cliff University has maintained all records related to Perkins loan, even though these loans have been discontinued since September 2017. The University has no intentions to delete or remove any documents until the time is appropriate. The current staff unfortunately was not employed when these records were originally collected or reviewed. Person Responsible for Corrective Action: Ann M. Oatman - Interim VP of Finance Anticipated Completion Date: 4/1/2023
View Audit 28667
Finding 32737 (2022-004)
Significant Deficiency 2022
Briar Cliff University
IA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2022-004: Significant Deficiency - Return of Title IV Funds Calculations Condition: For 3 students selected for testing, the amount of the title IV refund was calculated incorrectly. Corrective Action: The errors were made because the incorrect terms dates were entered into Colleague by the ...
Finding 2022-004: Significant Deficiency - Return of Title IV Funds Calculations Condition: For 3 students selected for testing, the amount of the title IV refund was calculated incorrectly. Corrective Action: The errors were made because the incorrect terms dates were entered into Colleague by the Registrar's Office. Moving forward, the Financial Aid office will work with the Registrar's Office to ensure the term dates are entered correctly in Colleague. After the Registrar's Office enters the term dates in Colleague, the Associate Vice President of Student Financial Systems will review the entries for accuracy. Person Responsible for Corrective Action: Matt Thomsen - VP of Enrollment; Todd Knealing VP of Academic Affairs Anticipated Completion Date: 8/1/2023
View Audit 28667 Questioned Costs: $1
Paine College
GA
Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2022-002 - U.S. Department of Education (USDE). Title IV Student Financial Aid Programs: We observed the folfowing conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. ? We noted in our testing that one (1) ou...
Finding 2022-002 - U.S. Department of Education (USDE). Title IV Student Financial Aid Programs: We observed the folfowing conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. ? We noted in our testing that one (1) out of twenty-five (25) students selected for R2T4 testing did not have his/herfunds returned to the U.S. Department of Education within the required 45 days. Corrective Action - Management concurs with observation. The College has implemented corrective actions to ensure that the above finding is resolved and will not recur in future periods.
View Audit 29383
Paine College
GA
Questioned Costs Cash Management
Finding 2022-003 - U. S. Department of Education (USDE). Title 111a1n d TRIO Programs: The College had excess cash in the Title Ill Program, and the TRIO Programs of Upward Bound, and Student Support Services at June 30, 2022 as follows: Programs Title Ill Upward Bound Student Support Services Exces...
Finding 2022-003 - U. S. Department of Education (USDE). Title 111a1n d TRIO Programs: The College had excess cash in the Title Ill Program, and the TRIO Programs of Upward Bound, and Student Support Services at June 30, 2022 as follows: Programs Title Ill Upward Bound Student Support Services ExcessC ash $1,482,097 $ 51,010 $ 253,195 Corrective Action - Management concurs with the observation. The College will Implement a plan to repay the excess cash in the upcoming future years to eliminate the excess cash balances.
View Audit 29383 Questioned Costs: $1
Beulah Heights University
GA
Internal Control / Segregation of Duties Cash Management
Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls,...
Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Viewso f ResponsibleO fficials- The University agrees with the finding. There was considerable confusion surrounding the HEERF guidance for many colleges and universities, and this confusion extended to the drawdown and disbursement requirements. While the University drew funds and did not disburse within the allotted timeframe, it did use all funds for allowable expenses in the current fiscal year. Further, funds drawn were kept in a separate, non-operating bank account held by the University until fully disbursed.
View Audit 29382
Beulah Heights University
GA
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding 2022-002 - U.S. Department of Education (USDEJ. Title IV Student Financial Aid Programs (deficiency}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 student...
Finding 2022-002 - U.S. Department of Education (USDEJ. Title IV Student Financial Aid Programs (deficiency}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 60 students tested was overpaid Pell funds. The over awarded funds were subsequently returned. 3. One (1) out of 60 students tested was not eligible for but was awarded Federal Supplemental Educational Opportunity Grant (FSEOG). The University subsequently returned the ineligible grant amount. 4. One (1) out of 60 students tested showed a discrepancy during verification testing where we observed tax documents submitted with an incorrect social security number. The questioned cost is $5,195. 5. Two (2) out of Five (S) students tested did not show the returned amount on the student's statement of account during R2T4 testing. Both statements of account were subsequently updated with the returned amounts. Corrective Actions - 1. NSLDS reporting is actively reconciled monthly with our financial aid servicer and, as of August 18, 2022, the University confirmed 97.18% reported. The University will continue to actively monitor this reporting to ensure accuracy and timeliness. 2. The University will monitor and review the process of enrollment more thoroughly with the third-party financial aid processor to ensure all non-enrolled students are not included in payment batches. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 3. The University will monitor and review the process of enrollment more thoroughly with the third-party financial aid processor to ensure all non-enrolled students are not included in payment batches. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 4. The University will monitor and review the process of verification more thoroughly with the third-party financial aid processor to ensure all applicable steps are taken and that all information is accurate. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 5. The University has implemented a new student information system, as well as processes to ensure that Title IV transactions are applied timely to student ledgers. The University also notes that, in the case of this finding, the Title IV funds were returned timely and accurately.
View Audit 29382 Questioned Costs: $1
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