Corrective Action Plans

Finding 524639 (2024-003)

None 2024

Eureka College

IL

Questioned Costs Student Financial Aid Cash Management

2024-003 - Student Financial Aid Cluster - (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063...

2024-003 - Student Financial Aid Cluster - (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 (f) 84.379 - Year Ended June 30, 2024. Condition: Three of the 40 student files (7.5%) we examined, we noted the students were not properly awarded Direct loans. We consider this condition to be an instance of noncompliance relating to the Eligibility compliance and is part a repeat finding shown in Section IV of this report as prior year finding 2023-003. Management Response: Management agrees with the finding Corrective Action Plan: Loan calculations are automatic as part of JFA. Any manual changes to these loan amounts will be documented on the student file to justify differing amounts. Responsible Person: Tim Marten Implementation Date: 7/01/2024

View Audit 344088 Questioned Costs: $1

Finding 524638 (2024-002)

Significant Deficiency 2024

Eureka College

IL

Student Financial Aid Special Tests & Provisions Significant Deficiency

2024-002 - Student Financial Aid Cluster - (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063...

2024-002 - Student Financial Aid Cluster - (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 (f) 84.379 - Year Ended June 30, 2024. Condition: The College did not report actual loan disbursement dates to the COD system for 4 of 40 students in the sample (10%). We consider this condition to be a significant deficiency of internal control over compliance relating to the Special Tests and Provisions compliance and is part a repeat finding shown in Section IV of this report as prior year finding 2023-003. Statistical sampling was not used in making sample selections. Management Response: Management agrees with the finding Corrective Action Plan: Implementation of a newer process based on the system and program defaults in Jenzabar Financial Aid. Will use posted dates in Sonis to ensure they match COD within the 3-day regulatory requirement. New reporting usages of SAS loan files will be checked in Sonis to ensure matching disbursement dates. Responsible Person: Tim Marten and Beth Collingwood Implementation Date: 7/01/2024

View Audit 344088

Finding 524636 (2024-001)

Significant Deficiency 2024

Eureka College

IL

Questioned Costs Student Financial Aid Cash Management

2024-001 - Student Financial Aid Cluster - (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063...

2024-001 - Student Financial Aid Cluster - (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063 (b)84.007 (c) 84.033 (d) 84.038 (e) 84.268 (f) 84.379 - Year Ended June 30, 2024. Condition: During our testing of thirty-seven draw downs, we noted 4 individuals (11%) that resulted in having cash on hand that exceeded the immediate disbursement need for three working days and the excess cash tolerances were not eliminated within seven working days. We consider this condition to be a significant deficiency relating to the Cash Management compliance requirement. Statistical sampling was not used in making sample selections. Management Response: Management agrees with the finding Corrective Action Plan: Implementation of a newer process based on the system and program defaults in Jenzabar Financial Aid (JFA). Will use posted dates in Sonis to ensure they match COD within the 3-day regulatory requirement. New reporting usages of SAS loan files will be checked in Sonis to ensure matching disbursement dates. Responsible Person: Tim Marten and Beth Collingwood Implementation Date: 7/01/2024

View Audit 344088 Questioned Costs: $1

Finding 524635 (2024-001)

Significant Deficiency 2024

Great Plains Housing Advocacy, Inc. Dba Great Plains Housing 103-11100

CA

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2024-001: The Property received a score of 58c* on a physical inspection of the Property performed on June 7, 2023 by a representative of HUD. By reference, the REAC inspection is included as a statement of condition. Comments on the Finding and Each Recommendation: Management should ensu...

Finding 2024-001: The Property received a score of 58c* on a physical inspection of the Property performed on June 7, 2023 by a representative of HUD. By reference, the REAC inspection is included as a statement of condition. Comments on the Finding and Each Recommendation: Management should ensure all necessary repairs have been made. Management should continue to conduct routine unit and general property inspections and deficiencies should be corrected in a timely manner. Action(s) taken or planned on the finding: Agree. Management has responded to HUD in regards to this inspection report and has addressed all health and safety issues. Management will continue to correct all remaining deficiencies noted and will implement a process of self-inspection of units and common areas. Management will request a new physical inspection of the property.

View Audit 344072

Finding 524632 (2024-001)

None 2024

Bellarmine University

KY

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Bellarmine University agrees with the auditors’ finding and recommendations. The following corrective action will be taken: The University will return $1,779 in federal student financial aid to the United States Department of Education (USED) which represents the updated R2T4 accounting for the corr...

Bellarmine University agrees with the auditors’ finding and recommendations. The following corrective action will be taken: The University will return $1,779 in federal student financial aid to the United States Department of Education (USED) which represents the updated R2T4 accounting for the correct withdrawal dates in the Spring 2024 semester. There will be an additional review process that will include validation from financial and student accounts to verify calculations before finalizing returns of funds. Financial Aid will provide an additional R2T4 form that has date of determination and LDA. Financial Aid will review that all dates and calculations match after the R2T4 has been completed and before handing off to student accounts. Student accounts will then review to confirm all dates and amounts match before processing the return of funds. April Tretter, Director of Financial Aid, expected implementation date 2.26.25.

View Audit 344071 Questioned Costs: $1

Finding 524630 (2024-004)

Significant Deficiency 2024

Keystone College

PA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Management will implement a thorough review process of calculations to ensure proper dates are being used. Additionally, management will review update routines and communication of student enrollment status to ensure timely cacluation and return of any unearned portion of grant or loan funds to the...

Management will implement a thorough review process of calculations to ensure proper dates are being used. Additionally, management will review update routines and communication of student enrollment status to ensure timely cacluation and return of any unearned portion of grant or loan funds to the appropriate Title IV program in accordance with federal regulations.

View Audit 344059 Questioned Costs: $1

Finding 524629 (2024-003)

Significant Deficiency 2024

Keystone College

PA

Questioned Costs Subrecipient Monitoring Cash Management

Management will review the FY 24 FISAP report concerning the accuracy of the SEOG drawdown and whether any portion of the drawdown should have been reported as carryover funds. Any overdraw determined as part of this reconciliation will be returned to the U.S. Department of Education. The College ...

Management will review the FY 24 FISAP report concerning the accuracy of the SEOG drawdown and whether any portion of the drawdown should have been reported as carryover funds. Any overdraw determined as part of this reconciliation will be returned to the U.S. Department of Education. The College has also strengthened controls and trained staff to ensure compliance with cash management practices for future federal awards.

View Audit 344059 Questioned Costs: $1

Finding 524628 (2024-002)

Significant Deficiency 2024

Keystone College

PA

Student Financial Aid Reporting

Management has strengthened controls and trained staff to ensure compliance with cash management practices for future federal awards.

View Audit 344059

Finding 524616 (2024-004)

Significant Deficiency 2024

Marymount University

VA

Subrecipient Monitoring Cash Management § 200.305

Research and Development Cluster – Assistance Listing Numbers 47.070, 47.076, 47.084, and 93.846 Recommendation: We recommend the University review its internal controls around the reimbursement process for all federal grants to ensure the necessary review and approval controls are in place and per...

Research and Development Cluster – Assistance Listing Numbers 47.070, 47.076, 47.084, and 93.846 Recommendation: We recommend the University review its internal controls around the reimbursement process for all federal grants to ensure the necessary review and approval controls are in place and performed by an individual other than the one performing the drawdown calculation and request from the federal agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Midway through the fiscal year, we introduced a new process involving multiple layers of approval before a drawdown is executed. The drawdown calculation is done either by the Senior Accountant or Grant Manager and sent to either the Grant Manager (if prepared by the Senior Accountant), or Controller (if prepared by the Grant Manager) for review and approval. If additional information is needed, the approver sends the request back for updating and recalculation. Name(s) of the contact person(s) responsible for corrective action: Mutale Sokoni, Associate Vice President for Finance, 703-284-1496 Planned completion date for corrective action plan: Action taken during April 2024

View Audit 344056

Finding 524609 (2024-003)

Significant Deficiency 2024

Marymount University

VA

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

Student Financial Aid Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Explanatio...

Student Financial Aid Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The findings stemmed from how the Student Information System (SIS) transmitted graduation dates and the accuracy of submission files. Our previous SIS was unable to determine the correct graduation dates, leading to incorrect data uploads to the National Student Clearinghouse (NSC). We reviewed the NSC error report and made individual corrections. Unfortunately, we missed the data transmission at the beginning of the month and had to wait for the corrections to be sent to the National Student Loan Data System (NSLDS) the following month. Additionally, we did not conduct a comprehensive review of the file to ensure that all data matched after the upload. Marymount has transitioned to a new SIS starting in Fall 2024. We are working closely with the NSC during this transition to provide more timely and accurate data. We have also improved our processes by having multiple staff members review data files before posting them to the NSC, ensuring that every data point is correct. Furthermore, we have joined user groups related to our SIS and NSC reports to stay informed about changes made by the SIS vendor and to be aware of potential complications faced by other universities. Any errors identified during the data upload to the NSC will be corrected within 2-3 business days. This process will ensure that the enrollment status is certified within 60 days and that all dates match. If we are unable to update the NSC before the file is submitted to the NSLDS, we will collaborate with our Financial Aid department to manually update the NSLDS. Name(s) of the contact person(s) responsible for corrective action: Courtney Carey, University Registrar, 703-284-1523 Planned completion date for corrective action plan: March 2025

View Audit 344056

Finding 524608 (2024-002)

Significant Deficiency 2024

Marymount University

VA

Student Financial Aid Subrecipient Monitoring

Student Financial Aid Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, and 84.268 Recommendation: We recommend that the University engage a third party or perform the risk assessment for the areas required by the Gramm-Leach-Bliley Act and ensure that there are documented safegu...

Student Financial Aid Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, and 84.268 Recommendation: We recommend that the University engage a third party or perform the risk assessment for the areas required by the Gramm-Leach-Bliley Act and ensure that there are documented safeguards for identified risks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has prepared a separate Corrective Action Plan document in response to this finding due to the sensitivity. Each requirement noted as a deficiency within the finding is address separately and appropriate response is being taken. Name(s) of the contact person(s) responsible for corrective action: Carl Whitman, Associate Vice President and Chief Information Officer (703-526-6901) Planned completion date for corrective action plan: Action plan completed on February 18, 2025.

View Audit 344056

Finding 524605 (2024-001)

Significant Deficiency 2024

Local Area of the Workforce Development in the Northeast

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Period of Performance

Our Agency has included activities as a joint force’s initiative with other agencies and entities in an outreach task. We have been authorized to use the distribution waiver of percentages to have a better or bigger span for our youth populations. We also signed a memorandum of understanding with at...

Our Agency has included activities as a joint force’s initiative with other agencies and entities in an outreach task. We have been authorized to use the distribution waiver of percentages to have a better or bigger span for our youth populations. We also signed a memorandum of understanding with attractive entities like the PR National Guard and have planned activities reaching youth from school programs to communities without school youths. Our alliances with DDEC, Azore and the Department of Education will contribute to an increase in youth program expenses. We have strategically created an initiative that targets in-school youths where we’ll provide workshops focused on elevating their skills and creating real-time experiences. The memorandum we have with the Department of Education has facilitated this strategy. The Individual Training account (ITA) program will also be promoted in our school district to identify candidates with barriers that can be served through our program. As part of our outreach strategy, we plan to visit foster homes alongside the Department of the Family, which we have signed a memorandum to target this group of disadvantaged youths, as well as projects we have signed with the vocational schools in our district providing real time and paid work experience. With the nine municipalities comprising our area will develop summer work experience targeting our in-and-out school youth (TSY, OSY) populations. The estimated expenses for these initiatives, based on last year's outcome, will reach the goal parameters of programs under WIOA Act. IMPLEMENTATION DATE June 2025 RESPONSIBLE PERSONS Budget Director, Executive Director, Directors of Programmatic and Operations

View Audit 344044

Finding 524604 (2024-008)

Significant Deficiency 2024

Vance County

NC

Cash Management Eligibility

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-008 Name of contact person: Stephanie Williams, Budget and Finance Director Corrective Action: Proposed Completion Date: May-25 Corrective Action Plan for Finding 2024-004, 2024-005, 2024-006, and 2024-007 also apply to State Award...

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-008 Name of contact person: Stephanie Williams, Budget and Finance Director Corrective Action: Proposed Completion Date: May-25 Corrective Action Plan for Finding 2024-004, 2024-005, 2024-006, and 2024-007 also apply to State Awards findings. The County Manager has instituted a Grant approval process so that she, Department Heads, Offices and the Finance Department are aware of grants prior to receipt or spending of them. This process will allow time for receipt, BoCC approval, if necessary, and to be coded and tracked separately from the General Fund. Section IV - State Award Findings and Question Costs 146

View Audit 344037

Finding 524603 (2024-007)

Significant Deficiency 2024

Vance County

NC

Eligibility

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-007 Name of contact person: Corrective Action: Proposed Com...

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-007 Name of contact person: Corrective Action: Proposed Completion Date: Review of Verifications needed for Adult cases to determine eligibility correctly will be presented by supervisor to ensure workers know what verifications are needed at time of review or application. Documentation standards will be implemented to ensure workers are applying the correct documentation to the case. For the untimely reviews, Magi and Traditional Recertification Recertification Job Aid will be discussed. Acceptable timeframes and processing times will be discussed. Magi pending recertification details report and traditional recertification details report will be reviewed with staff. 1/31/2025 Section III - Federal Award Findings and Question Costs (continued) 1/31/2025 Ebony Mitchell, Medicaid Program Manager Ebony Mitchell, Medicaid Program Manager Ebony Mitchell, Medicaid Program Manager Review of Adult Policy section 2230 (Financial resources) and acknowledgement required with signature. 1/31/2025 NC Fast Learning gateway (Magi Budgeting: Income Determination) training. Review of family and children’s Medicaid policy section MA – 3300 Income and MA – 3306 Modified adjusted gross income (MAGI). Review of Adult Medicaid income policy section MA – 2250 Income. 145

View Audit 344037

Finding 524602 (2024-006)

Significant Deficiency 2024

Vance County

NC

Eligibility

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-007 Name of contact person: Corrective Action: Proposed Com...

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-007 Name of contact person: Corrective Action: Proposed Completion Date: Review of Verifications needed for Adult cases to determine eligibility correctly will be presented by supervisor to ensure workers know what verifications are needed at time of review or application. Documentation standards will be implemented to ensure workers are applying the correct documentation to the case. For the untimely reviews, Magi and Traditional Recertification Recertification Job Aid will be discussed. Acceptable timeframes and processing times will be discussed. Magi pending recertification details report and traditional recertification details report will be reviewed with staff. 1/31/2025 Section III - Federal Award Findings and Question Costs (continued) 1/31/2025 Ebony Mitchell, Medicaid Program Manager Ebony Mitchell, Medicaid Program Manager Ebony Mitchell, Medicaid Program Manager Review of Adult Policy section 2230 (Financial resources) and acknowledgement required with signature. 1/31/2025 NC Fast Learning gateway (Magi Budgeting: Income Determination) training. Review of family and children’s Medicaid policy section MA – 3300 Income and MA – 3306 Modified adjusted gross income (MAGI). Review of Adult Medicaid income policy section MA – 2250 Income. 145

View Audit 344037

Finding 524601 (2024-005)

Significant Deficiency 2024

Vance County

NC

Eligibility Internal Control / Segregation of Duties

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-007 Name of contact person: Corrective Action: Proposed Com...

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-007 Name of contact person: Corrective Action: Proposed Completion Date: Review of Verifications needed for Adult cases to determine eligibility correctly will be presented by supervisor to ensure workers know what verifications are needed at time of review or application. Documentation standards will be implemented to ensure workers are applying the correct documentation to the case. For the untimely reviews, Magi and Traditional Recertification Recertification Job Aid will be discussed. Acceptable timeframes and processing times will be discussed. Magi pending recertification details report and traditional recertification details report will be reviewed with staff. 1/31/2025 Section III - Federal Award Findings and Question Costs (continued) 1/31/2025 Ebony Mitchell, Medicaid Program Manager Ebony Mitchell, Medicaid Program Manager Ebony Mitchell, Medicaid Program Manager Review of Adult Policy section 2230 (Financial resources) and acknowledgement required with signature. 1/31/2025 NC Fast Learning gateway (Magi Budgeting: Income Determination) training. Review of family and children’s Medicaid policy section MA – 3300 Income and MA – 3306 Modified adjusted gross income (MAGI). Review of Adult Medicaid income policy section MA – 2250 Income. 145

View Audit 344037

Finding 524600 (2024-004)

Significant Deficiency 2024

Vance County

NC

Eligibility

Finding 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Section II - Financial Statement Findings (continued) Jul-24 The disbursement of funds will be done via a check or ACH transfer. The wiring of funds will not be a means of paying vendors. If a governmental agency r...

Finding 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Section II - Financial Statement Findings (continued) Jul-24 The disbursement of funds will be done via a check or ACH transfer. The wiring of funds will not be a means of paying vendors. If a governmental agency requires a wire transfer, then a wire template will be set up. ALL wire templates will require the approval of the County Manager. The Budget & Finance Director Officer will set up the Wire Template. The County Manager, Budget & Finance Officer, Assistant Finance Officer can initiate a wire, but CANNOT approve their own wire. One of the other designees will need to approve it. All checks now require the signature of the BoCC Chair and the Budget & Finance Director. There will be a shift in staff responsibilities to facilitate dual controls, a segregation of duties, cross-trainings of staff and to maintain internal controls over the assets. FInancial Policies and Procedures will be written and communicated to staff. Additional Training will be given now to staff to ensure they are keying child support referrals timely and adequately once the CCU period is done, since they are currently not required. Caseworkers will be instructed if IV-D referrals are keyed to provide the necessary documentation to support the (child support worker’s request) if keyed during the CCU period. Child support enforcement Job aid will be discussed and distributed with team members. Child support (IV-D) referrals for MA, CA, & MAGI Cases will also be reviewed and discussed with team members. 1/31/2025

View Audit 344037

Finding 524599 (2024-001)

Significant Deficiency 2024

Eastern West Virginia Community Action Agency Maplewood, Inc.

WV

U.S. Department of Agriculture Eastern West Virginia Community Action Agency (Maplewood), Inc. respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: J. Davis, CPA-AC, P.O. Box 30, Inwood, WV 25428 Audit pe...

U.S. Department of Agriculture Eastern West Virginia Community Action Agency (Maplewood), Inc. respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: J. Davis, CPA-AC, P.O. Box 30, Inwood, WV 25428 Audit period: April 1, 2023 – March 31, 2024 The findings from the March 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Federal Award Findings FINDING 2024-001 – Non-Compliance with Davis-Bacon Act Prevailing Wage Requirements RECOMMENDATION: It is recommended that EASTERN WEST VIRGINIA COMMUNITY ACTION AGENCY (MAPLEWOOD), INC. obtains a contact amendment for the contract in question and work with the prime contractor to ensure that employees of sub-contractors are properly compensated. Additionally, a review of current contracts should be conducted to identify and rectify any further omissions. Immediate Corrective Actions: 1. Contract Amendment: We will obtain a contract amendment to incorporate the prevailing wage requirements mandated by the Davis-Bacon Act. 2. Communication with Prime Contractor: We will work closely with the prime contractor to ensure that all subcontractor employees are properly compensated according to the prevailing wage rates. Long-Term Preventive Actions: 1. Review of Contracts: We will conduct a thorough review of all current contracts to identify and rectify any further omissions concerning the Davis-Bacon Act requirements. 2. Training and Awareness: We will implement a training program for our staff to ensure awareness and understanding of federal prevailing wage requirements. Additionally, we will enhance communication protocols with prime contractors to prevent future occurrences. Person(s) Responsible:  Responsible Party: Matthew Hinkle will oversee the implementation and monitoring of the corrective and preventive actions. Sincerely, MATTHEW J HINKLE (S)

View Audit 344031

Finding 524589 (2024-001)

None 2024

City of Clarksville

TN

Subrecipient Monitoring Reporting

Management's Corrective Action Plan: Due to changes in departmental management and responsibilities submission was not timely. We have now implemented policies and procedures to ensure grant activity is reported in accordance with the grant requirements. This matter was resolved subsequent to June 3...

Management's Corrective Action Plan: Due to changes in departmental management and responsibilities submission was not timely. We have now implemented policies and procedures to ensure grant activity is reported in accordance with the grant requirements. This matter was resolved subsequent to June 30, 2024.

View Audit 344029

Finding 524579 (2024-002)

Significant Deficiency 2024

Saint Mary's University of Minnesota

MN

Student Financial Aid Reporting Significant Deficiency

Student Status Changes Condition The change in student status for 8 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. However, the students were ultimately reported to the NSLDS. Correc...

Student Status Changes Condition The change in student status for 8 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. However, the students were ultimately reported to the NSLDS. Corrective Action Plan: The institution launched the Jenzabar student information system in July 2023. As part of this transition, institution discontinued our branch with the National Student Clearinghouse (NSC). This closure led to recurring reporting errors each month as the NSC worked to correct the branch closure data. Currently, one person is responsible for submitting the university's monthly enrollment and degree verification reports. There has been a significant learning curve as the instruction worked to address NSC errors, Jenzabar implementation errors, Jenzabar processes, and our own SMU practices. The learning was complemented by the work to file the FVT/GE reporting in fall 2024. Starting January 1, 2025, the institution has updated processes to minimize the need for secondary reviews of reported graduations at NSC. The institution implemented a tracking system to identify situations that consistently lead to errors in the graduation reporting process. The financial aid department has been provided access to NSC to review and address errors needing to be fixed directly in NSLDS. The financial aid department will audit reports of graduates in NSLDS against those submitted through NSC. The financial aid team will partner with registrar on corrections and evaluate if access to NSLDS for members of the registrar team would also make sense.

View Audit 344025

Finding 524574 (2024-001)

None 2024

Saint Mary's University of Minnesota

MN

Student Financial Aid Matching / Level of Effort / Earmarking HUD Housing Programs

Return of Title IV Funds Condition The federal aid refunds for one of the students tested was not returned within 45 days from the withdrawal date. Corrective Action Plan: The intuition has since resolved these issues and have reports and practices in place to monitor and preform R2T4s. The fin...

Return of Title IV Funds Condition The federal aid refunds for one of the students tested was not returned within 45 days from the withdrawal date. Corrective Action Plan: The intuition has since resolved these issues and have reports and practices in place to monitor and preform R2T4s. The financial aid office is now staffed with a qualified director that is able to monitor and preform R2T4s in a timely manner. There was also a deficiency with getting accurate information from the new student information system, Jenzabar that did cause issues with identifying student drops. The director has worked with the IT department in developing a report that is ran on a weekly basis to catch all changes to enrollment. More staff in the coming year will be trained on how to preform R2T4s so that there will be more than one person qualified to preform R2T4s for the institution.

View Audit 344025

Finding 524572 (2024-001)

Significant Deficiency 2024

Western Michigan University Homer Stryker M.d. School of Medicine

MI

Equipment & Real Property Management § 200.313

Condition: The University did not complete a physical inventory of the property within the last two years. Planned Corrective Action: During the 3rd calendar quarter each year, create a report of externally funded equipment purchases. Sometime within the nine months ending June 30th and using the ...

Condition: The University did not complete a physical inventory of the property within the last two years. Planned Corrective Action: During the 3rd calendar quarter each year, create a report of externally funded equipment purchases. Sometime within the nine months ending June 30th and using the report created, perform a physical inventory of all equipment purchased with federal awards. Save physical inventory records with images and locations with company records. Contact person responsible for corrective action: Amy Smitchols, Senior Director of Finance and Accounting Anticipated Completion Date: 02/07/2025

View Audit 344022

Finding 524571 (2024-102)

Significant Deficiency 2024

Aroostook Area Agency on Aging INC

ME

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.

View Audit 344021

Finding 524570 (2024-104)

Significant Deficiency 2024

Aroostook Area Agency on Aging INC

ME