Corrective Action Plans

Finding 525730 (2024-002)

Significant Deficiency 2024

WY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213

2024-002: BHCE – Suspension and Debarment Condition/Context: For one of the contracts selected for testing, we determined that the contractor did not have a suspension and debarment clause in the contract, and Southwest Counseling Services did not keep record of other verification procedures to doc...

2024-002: BHCE – Suspension and Debarment Condition/Context: For one of the contracts selected for testing, we determined that the contractor did not have a suspension and debarment clause in the contract, and Southwest Counseling Services did not keep record of other verification procedures to document the subrecipient was not suspended or debarred. Independently, we verified that the contractor was not suspended or debarred. Recommendation: MHP recommends Southwest Counseling Services implement processes and controls to ensure compliance with the suspension and debarment requirement. Corrective action regarding Suspension and Debarment: The CFO will add the System for Award Management (SAM) Registration Status Search for any contracts using federal funds to the contracting process. The SAM Registration Status Search will allow Contract Managers to verify their sub-recipients are in good standing and not suspended or debarred from receiving Federal Funds. It will be included in the contracting policies of the agency. The CFO will also include to the "Special Provisions" section from the Federal Funds Contract Template in the each individual contract as reviewed and approved by legal counsel. Anticipated completion date: December 31, 2024 Contact person: Melissa Wray-Marchetti, CFO

View Audit 344895

Finding 525707 (2024-016)

Material Weakness 2024

Woodland Park School District Number Re-2

CO

Subrecipient Monitoring Reporting Material Weakness

2024-016 Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: ESSER grantees must submit an annual performance report with dat...

2024-016 Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: ESSER grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. An LEA is required to submit certain annual financial reports to its SEA on an annual basis. Condition: The District did not timely file the annual financial report and the filed report did not agree to the general ledger. The District did not file its annual financial report for grant 4414 until February of 2025. The District has not filed its annual financial report for the ARP-Mentor grant. Management Response and Planned Corrective Actions Criteria: Grant accounting was performed by a part-time contractor who left at beginning of the fiscal year. The CFO absorbed those accounting tasks within the remaining finance team. Failure to file ESSER reporting timely was communicated by Superintendent to CFO when the CDE sent notice, but reporting was not completed before dismissal. Management will ensure controls are in place to confirm grant accounting and reporting are reviewed, completed, correct, and timely. Management will further ensure grant accounting expertise is again employed or contracted in the district. Responsibility for Corrective Action: Ken Witt, Superintendent Anticipated Completion Date: Summer of 2025

View Audit 344875

Finding 525695 (2024-002)

Significant Deficiency 2024

City of Covington, Kentucky

KY

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Recommendation – We recommend the public housing authority design and implement internal controls to have the Section 8 Housing program participants income and family composition examination every 12 months. Additionally, such examination should be documented and retained in the Section 8 Housing pr...

Recommendation – We recommend the public housing authority design and implement internal controls to have the Section 8 Housing program participants income and family composition examination every 12 months. Additionally, such examination should be documented and retained in the Section 8 Housing program participant files. Management’s Response: We agree with the auditors’ recommendations, and the following action will be taken to improve the situation. The public housing authority will review procedures around record retention and adjust as necessary to ensure compliance with HUD requirements.

View Audit 344847

Finding 525690 (2024-003)

Material Weakness 2024

East Washington School Corporation

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

FINDING 2024-003 Finding Subject: Covid-19 – Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: This is a repeat finding form the immediately prior audit report. An effective internal control system, which would include segregation of duties, was...

FINDING 2024-003 Finding Subject: Covid-19 – Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: This is a repeat finding form the immediately prior audit report. An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirement. The School Corporation had not designed, nor implemented a system of internal controls to ensure that the wage rate requirements were met for construction projects. Contact Person Responsible for Corrective Action: Joanna Trueblood, Treasurer Contact Phone Number and Email Address: 812-967-3926 ext.5790 | jtrueblood@ewsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will ensure that any new construction contracts in excess of $2,000, which are financed by federal assistance funds, pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. The previously implemented corrective action plan failed due to lack of knowledge of utilizing federal assistance funds. It was believed the language addressing prevailing wage within the contract met the prevailing wage rate requirement. The Corporation will require all vendors of any new construction contracts to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work is performed. Also, a Corporation checklist will be created for all construction projects financed by federal assistance funds to ensure all requirements are met.􀀃 Anticipated Completion Date: March, 2025

View Audit 344846

Finding 525689 (2024-001)

Significant Deficiency 2024

Middle Kentucky Community Action Partnership, Inc.

KY

Subrecipient Monitoring Reporting Significant Deficiency

Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date...

Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.

View Audit 344835

Finding 525688 (2024-001)

None 2024

Safespace, Inc.

FL

Cash Management

Reimbursement requests are submitted within 30 days of month end and reviewed by the Director of Finance for accuracy and completeness.

View Audit 344814

Finding 525687 (2024-001)

Significant Deficiency 2024

The Primary Care Coalition of Montgomery County, Maryland, Inc.

MD

Subrecipient Monitoring Eligibility Reporting

Views of Responsible Officials: Management agrees with the finding and has already filed the required FFATA report. Completion Date: 11/22/2024

View Audit 344804

Finding 525684 (2024-005)

Material Weakness 2024

Flat Rock - Haw Creek School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Context: For 5 selections, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support...

Context: For 5 selections, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support for the allocation of the time charged to the ESSER II and III funds. The sample amount charged to the grant for split-funded employees without time and effort logs was $6,759. Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The newly hired Grant Specialist and Corporation Business Manager will maintain time and effort logs for any personnel whose salary is split between funds. Anticipated Completion Date: July 2025

View Audit 344796 Questioned Costs: $1

Finding 525682 (2024-004)

Material Weakness 2024

Flat Rock - Haw Creek School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I, ESSER II, and ESSER III amounts reported for the reports cov...

Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I, ESSER II, and ESSER III amounts reported for the reports covering the FY22 time period ($3,000, $0 and $0, respectively) did not agree to the underlying expenditure records ($0, $207,168, and $104,885, respectively, for the period of July 1, 2021 through June 30, 2022). Additionally, we noted that the ESSER II, and ESSER III amounts reported for the reports covering the FY23 time period ($328,359 and $334,119, respectively) did not agree to the underlying expenditure records ($121,193 and $229,234, respectively, for the period of July 1, 2022 through June 30, 2023). Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Business Manager and Assistant will jointly review all expenditures or fedral grant awards with in the fiscal year that are to be reported to ensure accuracy of reporting. Anticipated Completion Date: July 2025

View Audit 344796

Finding 525679 (2024-003)

Significant Deficiency 2024

Flat Rock - Haw Creek School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Context: For one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Contact P...

Context: For one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: I have spoken to the Food Service Director to ensure that 2 individuals are signing off on all the claims. Anticipated Completion Date: 3/1/2025

View Audit 344796

Finding 525676 (2024-002)

Material Weakness 2024

Flat Rock - Haw Creek School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guid...

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: I have spoken to the Food Service Director and she will begin printing the Skyward threshold guidelines and sign off on those/confirm they match the federal poverty guidelines. Anticipated Completion Date: August 2025

View Audit 344796

Finding 525669 (2024-003)

Significant Deficiency 2024

Community College District of Gogebic County

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Auditor Description of Condition and Effect. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected until the mistakes were identified by the au...

Auditor Description of Condition and Effect. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected until the mistakes were identified by the auditors. Auditor Recommendation. We recommend that the College implement a reconciliation and review process over the preparation and reporting of the ADN-to-BSN quarterly reports to ensure proper and accurate reporting. Corrective Action. The College has performed the necessary steps to correct the error and will correct the amounts reported in the next quarterly report. Additionally, the reporting process will include a reconciliation of the expenses and an additional level of review. Responsible Person. Chad Lashua, Vice President of Business Services. Anticipated Completion Date. April 30, 2025.

View Audit 344780

Finding 525665 (2024-002)

Significant Deficiency 2024

Community College District of Gogebic County

MI

Student Financial Aid Internal Control / Segregation of Duties Reporting

Auditor Description of Condition and Effect. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal ...

Auditor Description of Condition and Effect. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal Student Aid. Auditor Recommendation. We recommend that the College implement a secondary review process over the preparation and reporting of the FISAP to ensure proper and accurate reporting. Corrective Action. The College has performed the necessary steps to correct the error and will amend the reporting process to ensure that a second individual is reviewing the work performed. Responsible Person. Maryann DeCaire, Director of Financial Aid. Anticipated Completion Date. April 30, 2025.

View Audit 344780

Finding 525661 (2024-001)

Significant Deficiency 2024

Community College District of Gogebic County

MI

Special Tests & Provisions Student Financial Aid Period of Performance

Auditor Description of Condition and Effect. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used in the Spring 2024 semester. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spr...

Auditor Description of Condition and Effect. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used in the Spring 2024 semester. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spring semester resulting in an understatement in $84 of Pell awards to the students. The College corrected this issue with the Department of Education on July 30, 2024. Auditor Recommendation. We recommend that the College implement a review process to ensure the number of days used in the Return to Title IV calculation is accurate and that the Return to Title IV calculation is being reviewed by a second individual. Corrective Action. The College has performed the necessary steps to correct the error and will develop a process to ensure that a second individual is reviewing the work performed. Responsible Person. Maryann DeCaire, Director of Financial Aid. Anticipated Completion Date. April 30, 2025.

View Audit 344780

Finding 525660 (2024-003)

Significant Deficiency 2024

Schuyler Head Start, Inc.

NY

Internal Control / Segregation of Duties

The Organization will review and follow their established policies and procedures for drawing federal funds. The CFO will be conducting an ongoing federal grant draws to federal grant expenditures reconciliation. This will be accomplished by keeping a spreadsheet that shows each draw and the specifi...

The Organization will review and follow their established policies and procedures for drawing federal funds. The CFO will be conducting an ongoing federal grant draws to federal grant expenditures reconciliation. This will be accomplished by keeping a spreadsheet that shows each draw and the specifics behind it, and any notes. It will also show the utilizing of the cash account details and bank statement details. The federal draws and expenditures reconciliation will be reviewed and signed off on by the executive director at the time of bank account reconciliation sign off to ensure that all federal expenditures are being properly recorded and accounted.

View Audit 344777

Finding 525657 (2024-002)

Material Weakness 2024

Cissna Park Senior Life Development, Nfp

IL

Internal Control / Segregation of Duties

Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 344767

Finding 525656 (2024-001)

Material Weakness 2024

Cissna Park Senior Life Development, Nfp

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 344767

Finding 525652 (2024-001)

Material Weakness 2024

Lebanon Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

1. Corrective Action Step A. Strengthening Internal Controls Over Determination of Applications Demonstrating Questionable Eligibility The School Corporation will develop and implement a segregation of duties, ensuring that current individuals approve applications, perform Direct Certification check...

1. Corrective Action Step A. Strengthening Internal Controls Over Determination of Applications Demonstrating Questionable Eligibility The School Corporation will develop and implement a segregation of duties, ensuring that current individuals approve applications, perform Direct Certification checks, and conduct follow-up verifications of questionable applicatoins in a more directed manor. If an applicant provides a case number that does not appear on the Direct Certification list the School Corporation will: 1. Review the application based on standard income eligibility requirements, while confirming the application will remain subject to verification. 2. If $0 income is provided or the application is otherwise 'questionable' then the reviewing individual will add the following to the application comments field: reviewing individual name, reason for review request, to whom the application will be escalated. 3. Apply benefits to siblings, if appropriate. 4. Not complete the final step of marking the application as processed, rather leave it 'pending' and notify Director of School Nutrition of the need for this application to be reviewed. 5. Director of School Nutrition or designee will review and either confirm the DC status by downloading the certification or conduct follow-up verification. In either case, approved or verification for cause, the Director of School Nutrition or Designee will mark the application as processed. 6. If the verification for cause is not responded to in a timely manner, the status will revert to 'Paid' status as per 'verification for cause' guidelines. 2. Corrective Follow-Up and Reporting The School Corporation will review all applications from current year (FY 24-25) to identify any applications not subject to verification process. Management will report progress on implementing these corrective actions to the School Board and maintain records for review by auditors and state officials. 3. Anticipated Completion Date The review of current year (FY 24-25) applications will be completed March 21, 2025. The school board report will be completed April 11, 2025.

View Audit 344763

Finding 525650 (2024-002)

Material Weakness 2024

Yancey County, North Carolina

NC

Eligibility Material Weakness Matching / Level of Effort / Earmarking § 200.303

The County will develop a 2nd Party Review from that will be used to check completed applications for accuracy in applying policy and to assure all verifications have been uploaded to the NCFAST system.

View Audit 344762

Finding 525649 (2024-002)

Significant Deficiency 2024

Chowan County, North Carolina

NC

Questioned Costs Eligibility Internal Control / Segregation of Duties

New Procedures and controls are being developed for all Medicaid caseworkers to follow. There were 60 Medicaid transactions that were examined, that resulted in (1) Eligibility error discovered during the fiscal year findings June 30, 2024. (1) Eligibility error SSI benefits terminated, no proof of ...

New Procedures and controls are being developed for all Medicaid caseworkers to follow. There were 60 Medicaid transactions that were examined, that resulted in (1) Eligibility error discovered during the fiscal year findings June 30, 2024. (1) Eligibility error SSI benefits terminated, no proof of disability in the file. Documentation Training Power Point will need to be utilized for all Medicaid workers when documenting each case. Application/Recertification check list will be used for applications and recertifications. Supervisor and Lead Worker will continue to review all pending Medicaid applications, and complete 2nd Party reviews once applications are completed. NC Fast Learning Gateway trainings and New employee trainings will be conducted. Medicaid workers will need to make sure they are working the SSI Termination report to eliminate any future paybacks. Workers will continue to have Round Table Meetings to discuss policy, administrative letters, and cases. Medicaid workers will keep the case record accurate, verifications, and reserve calculations correct. Proposed Completion Date: November 1, 2024. Certain controls are currently being created and reviewed. Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 344759 Questioned Costs: $1

Finding 525648 (2024-001)

Significant Deficiency 2024

Chowan County, North Carolina

NC

Eligibility

New Procedures and controls are being developed for all Medicaid caseworkers to follow. There were 60 Medicaid transactions that were examined, that resulted (7) Technical errors discovered during the fiscal year findings June 30, 2024. Technical errors consist of the following: Cases lacked substan...

New Procedures and controls are being developed for all Medicaid caseworkers to follow. There were 60 Medicaid transactions that were examined, that resulted (7) Technical errors discovered during the fiscal year findings June 30, 2024. Technical errors consist of the following: Cases lacked substantiating documentation and /or inaccurate resource calculations, cases were improperly forced, and case lacked proper verification of facts. Documentation Training Power Point will need to be utilized for all Medicaid workers when documenting each case. Application/Recertification check list will be used for applications and recertifications. Supervisor and Lead Worker will continue to review all pending Medicaid applications, and complete 2nd Party reviews once applications are completed. NC Fast Learning Gateway trainings and New employee trainings will be conducted. Medicaid workers will need to make sure they are working the SSI Termination report to eliminate any future paybacks. Workers will continue to have Round Table Meetings to discuss policy, administrative letters, and cases. Medicaid workers will keep the case record accurate, verifications, and reserve calculations correct. The county finance office will also be participating in the review process. Proposed Completion Date: November 1, 2024. Certain controls are currently being created and reviewed. Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 344759

Finding 525639 (2024-005)

Significant Deficiency 2024

Cottey College

MO

Questioned Costs Student Financial Aid Special Tests & Provisions

Condition: The College did not timely and accurately complete refund calculations in the Spring. In review of the Spring 2024 calculations the scheduled end date did not consider finals week, resulting in the incorrect days in all Spring 2024 return of Title IV funds calculations. As a result of the...

Condition: The College did not timely and accurately complete refund calculations in the Spring. In review of the Spring 2024 calculations the scheduled end date did not consider finals week, resulting in the incorrect days in all Spring 2024 return of Title IV funds calculations. As a result of the incorrect number of days, the amounts of Title IV amounts returned for all withdrawn students were incorrectly calculated for 2 out of the population of 5 (40%) Spring withdrawal calculations as two students had attended over 60% of the semester for both the original and updated calculations and as such, no return was required. A sample of two Fall withdrawal calculations identified one error (50%) due to incorrect inputs for awards that were disbursed and those that could have been disbursed. We consider this finding to be a significant deficiency in relation to Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-005. Statistical sampling was not used in making sample selections. Corrective Action Plan: This repeated finding was due to our previously delayed audits. We implemented the plan below on 09/10/2024 after the 2023-05 finding, however, the 2023-24 school year had already completed. This meant we were unable to make changes in the year as it had already concluded, and we implemented the corrective action plan for the 2024-25 school year. 2023-005 Corrective Action Plan: Corrective Action Plan: The Registrar’s Office will review the school calendar in Common Origination and Disbursement Web Site before the financial aid office begins processing R2T4’s for the school year. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) and Chayna Penney (Registrar) Implementation Date for Corrective Action Plan: 09/10/2024 Responsible Person for Correction Action Plan: Hannah Masters Implementation Date for Corrective Action Plan: 01/30/2025

View Audit 344753 Questioned Costs: $1

Finding 525638 (2024-004)

None 2024

Cottey College

MO

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Condition: Cottey College did not report the correct loan disbursement dates to the Common Origination and Disbursement (COD) system for 2 of the 37 students in the sample (5.4%). We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement and is ...

Condition: Cottey College did not report the correct loan disbursement dates to the Common Origination and Disbursement (COD) system for 2 of the 37 students in the sample (5.4%). We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-004. Statistical sampling was not used in making sample selections. Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awarding and reviewing Federal Loans. Throughout the 2024-25 school year, we have implemented quarterly internal audits where students are randomly selected and processed through an internal review of their federal awards. Through this new process, we are reviewing loan eligibility, disbursement dates, and documentation for each student. By completing this process quarterly, we will be able to do an additional review of each student in detail while the school year is still in session and corrections can be made. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) Implementation Date for Corrective Action Plan: 01/30/2025

View Audit 344753

Finding 525637 (2024-003)

Significant Deficiency 2024

Cottey College

MO

Questioned Costs Student Financial Aid Cash Management

Condition: During our testing of thirty-seven student files, we noted ten individuals (27%) that were not properly awarded Direct Loans. Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awardi...

Condition: During our testing of thirty-seven student files, we noted ten individuals (27%) that were not properly awarded Direct Loans. Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awarding and reviewing Federal Loans. Throughout the 2024-25 school year, we have implemented quarterly internal audits where students are randomly selected and processed through an internal review of their federal awards. Through this new process, we are reviewing loan eligibility, disbursement dates, and documentation for each student. By completing this process quarterly, we will be able to do an additional review of each student in detail while the school year is still in session and corrections can be made. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) Implementation Date for Corrective Action Plan: 01/30/2025

View Audit 344753 Questioned Costs: $1

Finding 525636 (2024-002)

None 2024

Cottey College

MO

Questioned Costs Student Financial Aid Eligibility

Condition: During our testing of thirty-seven student files, we noted one individual (2.7%) was not properly awarded Pell grants Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awarding and r...

Condition: During our testing of thirty-seven student files, we noted one individual (2.7%) was not properly awarded Pell grants Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awarding and reviewing federal awards. Throughout the 2024-25 school year, we have implemented quarterly internal audits where students are randomly selected and processed through an internal review of their federal awards. Through this new process, we are reviewing Federal Pell, FSEOG and Federal Work Study eligibility, disbursement dates, and documentation for each student. By completing this process quarterly, we will be able to do an additional review of each student in detail while the school year is still in session and corrections can be made. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) Implementation Date for Corrective Action Plan: 01/30/2025

View Audit 344753 Questioned Costs: $1

Corrective Action Plans

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